Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-03-31
THE WORK OF THE LEGISLATURE
ONLY A SHORT SESSION OF THE
sENAT.k
THE HOUSE OCCUPIED CHIEFLY
IN CONSIDERING LOCAL BILLS.
ocHILTREE cHAGRINED AT THE
DEFEAT or THE MENTAL AN
GUIsH BILL-cAPITAL GOSSIP.
AUSTIN, March 80

AUSIlNs Marcn ~
Senators Greer. Lewis, Simpson. Col
quit, DibreIl and sheiburne have had
spread upon the senate journal the fol-
lowing:
Mr.. President: Upon the motion OF
the senator from Kaufman to strike
out section IS of the bill senate bill
No. 15. which section exempts GER
tain insurance companies from the pay
ment Of all franchise. income and occu-
patton taxes for the period Of ten years.
we vote yea. and desire to state our
reasons for so voting. briefly:
The principal tax now levied upon
life Insurance companies IL the income
tax OF IA per cent upon the gross
receipts. provided for by the Twenty
fourth Legislators. and It IS from this
and similar tare3 that the bill would
exempt certain companies.
We believe that the spirit and the let
ter OF the state constitution prohibit
us from authorizing any such exemp-
ton.
Section OF article s OF the eonstitu-
ton. relating to taxation and revenue.
provides that any exemption OF any
property from taxation. except in GER
tain enumerated cases, shall be abso-
lutely void. II the income or receipts
OF a corporation be treated as property
then under this section the exemption
can not be sustained. for our present
laws operate directly upon the gross
receipts Of the companies, and lay
specific tax upon such gross receipts.
II Is evident from the first four sec
tons OF article OF the constitution
that the nll-pervading theory In the
mind or the constitution trainers was
that exemptions from taxation should
not be INDUCED, except In particular
cases therein enumerated, In naming
these exceptions no intimaticn Is made
that the legislature could exempt cor
porations from the income franchise
and occupation taxes. and no good ren-
son can be advanced why the leciHla-
ture should be prohibited from exempt
ing property from taxation, and at the
same time be permitted to exempt
gross receipts. Incomes. etc. OF corpor-
atoms that probably have no other
taxable property.
Section 4 OF article we believe Is
conclusive OF the question. The section
THE power 10 tax corporations and
corporate property shall not be surren-
dered or suspended by act Of the leEis-
iature. by any contract or grant 10
which the state shall be a party"
That an act OF the legislature grant
ing charters 10 incorporated companies
upon certain conditions "a contract.
there can be no doubt. If section Is OF
the BILL became law the state would
have contracted with any company
mat accepted the terms Of the law and
Incorporated under lt. that u should
be exempted from taxation for ten
IA
be enforced In courts. and the power
OF subsequent legislatures 20 tax such
companies would be surrendered during
the period OF ten years. The power
would be suspended by our act grant
ing the exemption Without our act.
SUBSEQUENT legislature could tax; with
II, they could not. Therefore our act
would suspend powers to tax inaur-
ance corporations. and - In direct OPP
position TO the mandate OF the consti-
tuition
Senator Bailey got the senate to take
UP me house cigar makers bill. In
tended 10 secure cigar makers IA the
use Of their label The biii was PASSED
without discussion.
On motion OF Senator Bailey. his hin
10 provide for the payment OF attached
witnesses whore they ll4e In other
counties than those In which their tes-
iimony IN desired. was taken M
amended. and discussed az length II
WaH pending whom. at 1lA6. the senate
anlourned III 10 O'Clock Monday morn
PETITIONS AND MEMORIALS,
senator l-aWh0n presented "a petition
rom citl2ena OF MoMuilen county pro.
testing against any change In tho stock
Inspection law. ''''N
aenatpr Gage presented petition
from citizens Of Taylor county, TO the
game effect. NV