The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-01-24

Code OF Procedure should be amended So
as 10 authorize the Court to-presume.
Notwithstanding the silence of the reuS
ord, that all questions of venue were prov
en- on the trial, that the accused plead to
the indictment and that the jury
tions were in issue in the
trial court and were there acted upon
before appeal. These and similar ques-
tons should not be permitted to be urged
in the Appellate Courts fOB the first time.
The second of these causes should be re-
moved by amending article 6S5 of the
Code of Criminal Procedure so as not TO
require a reversal unless failure to OBJ.
serve the Requirements mentiond in that
article and probably injured the
defendant and deprived him
of fair and impartial trial. The
present law requires the judges of the
Court ofCriminal Appeals to prepare opin-
ions in all felony cases. Many cases are
statements of facts nor bills of exceptions
and where the principles of law involved
are thoroughly established. 1t will re-
lleVe the judges of much Improbable
labor and greatly expedite business if by
an amendment the preparation of opin-
ions be committed to the discretion of the
Court.
REVENUE AND TAXATION.
The Indebtedness due the State on the
AVAILABLE school fund and the genera 4
revenue has. grown to such proportions
as to neceSSitate vigorous efforts TO coll
leCt it. 1t is also absolutely essential
to reform existing methods of collection
and wherever just and advisable, to rel
sort to new sources of taxation and revel
nues The duty which confronts the leg.
islature upon these measures is urgent
and imperative.
Among the elements of the permanent
school fund are $15, 100000 in land notes
md the interest ON them together wifi,
leases of school lands are PRINCIPAL
sources of the available fund out of which
the schools are supported. During tbe
past few years, partly from inefficient CA,
lection agencies, and partly from finan.
cial depression, arrears of interest have
80 greatly Increased that the State
Treasurer on August 81, 1894, estimated
the total deficiency in interest and leases
on August 31st, 1895, less forfeitures
on land sales for 1887 at $761, SS925, and
the Comptroller at 1856, SS9.25. The
Treasurer now estimates this deficiency
at $1,000 900 on January LIST, 1895. In
case of default in payment of interest
or leases the present law provides that
the Commissioner of the General Land
Office shall send the accounts to the prom.
er district or county attorneys where the
land is situated, who shall institute an.
propriate legal proceedings for their col.
lection and for which they receive the
statutory compensation of ten per cent,
Experience has shown this system to be
wholly unsatisfactory and Intellectual.
due much to the fact that the duties Of
these officials in criminal matters preclude
proper attention to them. Though large
accounts were sent out, only $105, 25S14
was collected by these officials in 1892
and 1893, and S34, 1924 in 1894. When
forced collections become necessarr fba
accounts should be placed with ibe At.
torney General with authority to insti.
tute proceeding; in the District Cnr.f If
Travis county. This course wouI os.
tablish uniformity in procedurc, avoid
failure and delays incident to local in,
iluences, greatly reduce the cost of col
lection, and it is believed result in in
creased returns to the Treasury. Il
would also determine more speedily and
accurately than the present method what
portion OF the debt IL collectghle, and
whether other means of supporting the
public schools must ultimately be relied
upon, as well as enable the State 10 re-
duce to possession lands not paid for or
| IAAN NiOuu IIOLl Tue lllleS uuU fhSell
them. In addition To tie tirn lsr,
est there is 1lA tne school furl (excludm&
the insolvent list, 5000, 1857 for delin,
quent school taxes from 1873 to 1886.
and the sum of $174, 070.SS from 1886 10
1915, inclusive aggregating 1886, 22S.S2,
less uncertain and inc0nsiderable amounts
paid in redemption of land sold for taxes
Tor these years. These taxes were
assessed on land valuations, and rs
llen is reserved the delinquc nces are
largely attributable to lack of confidence
in tax titles.
1T" delnqlercias in the genera Iund
are especially significant. Frgln 1873
TO 1856 Excluding the insoly ant lisN
taxes were unpaid amounting 10 S9O1.
Sfo.f6 and from 1886 to 1898, inclusive
tn ne S5m OF $40, 531.55 ,aggregat $532,.
- oo: less receipts in rcdemp.
ton of property $201, S9O.46, leaving The
net delinquency 1880, 236.57. A ,}1.l( nor.
tlon of the redemption receipts rrpresepts
payments for school purposes, br The totai
OF all taxes is the same, and TIE several
items approximately accurate. The deln-
quent poll list from 1886 to 1885, reported
lnsolvent, is $1,326,302.79. ZION this
statement 1t will be seen that the ,0tal
deLhquent tax lists, including al yal1rem,
school and poll, reaches the extraordinary
sum of $2,052, 1858. All opinious concur
that the failure to pay taxes results from
tne advantage that unwilling tax payers
, take OF the eXacting requirement. of the
! courts as to description of lane in asses
ments and in advertisement for tqy sqles
1 1t is probably not exaggeratior. 10 sny
that no tax title has ever been approved
> by our Supreme Court and in co d nduencl
the State is now practically tn sole bid
der at such sales. Sales to the State arr
injurious rather than helpful. No reyen
9es is received, title is transferrrd 10 IN,
! state and thereafter the land j. not sub
Ject to taxation. In the meantime tin
original owner is in possession Of tn
land upon which he pays no taxes no
rent. With the great quantity of Ian
bought in by the State each yea divers
he'd in character and dispersed throurl
out its territory, it is impracticable t
reap the fruits of this OWNERSHIP rs inv
duals may do, and no instance has boe
found where this has been afte,npre
either by recovery of rent, possession Or I
tie. The remedy is plain; public faith in Ia
titles should be restored and STRENGTHENED
4 so that delinquents will be deferred fior
e neglecting payment and purchasers h
t encouraged and protected. The C,usti
n tuition declares (Art. VIII, sect 13) tha
S provision shall be made by TIL Iegisla
S ture for the speedy sale of land and 0lhe
y property for taxes and that the deed o
G conveyance to the purchaser for land an
); property thus sold shall be held TO YES
It good and perfect title in the purchase
n SUBJECT to the impeachment only for fraud
+ provided the owner may redeem .vithtj
= two years nv navino donhlo a. -,,.,,,i,, -,