The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-01-03

counties, IT is sui more difficult to adoD
the tax, as a district must first be organic
ed for this purpose after which the sam,
steps must be taken as in districts lyin.
in regular district counties.
To correct all the imperfections that re
strain the progress Of local taxation, con
stitutional charges will be necessary. Bu
something could be done to encourage i
by statute. For instance, in addition [,
the elections now authorized for votinl
upon the question for local tax, it should
be enacted that in each district which has
not adopted a tax, the qualified property
tax paying voters should, by separate bal
lot, vote upon this question at each annua
election of trustee or trustees, thus pro
viding fixed time and an amplernethod OF
taking the sense of the property tax paw
ers upon the question. The law should
also provide for the levying of the district
tax at any time during the year.
COUNTY SCHOOL TAXES.
Section 6, article Z of The stare con.
stitutiOn provides that the several conn.
ties may sell their school lands. The
school lands belonging to each county
and the proceeds of the land when sold
constitute the permanent school fund of
the county; receipts from leases of tho
lands, interest on land notes and incomes
constitute the available school fund of
the county, to be used annually in sup
poIt OF the school. In each county,
therefore there is this necl2us of an
available county find.
In my opinion there are means by which
the available county fund can be increas-
ed and made an important fund. Sec
ton g., article of the state constit,l-
ton, amended in 1888, and again in 1850,
authorizes taxation by any County, city
or town." as follows: For city or coun-
ty purposes" not exceeding IS cents OH
the 500; for roads and bridges" not ex
ceeding - cents, "for the erection of pub
lie buildings, streets, sewers, waterworks
and other permanent improvements" not
exceeding % cents and an additional
road tax not exceeding 10 cents upon a
favorable vote of majority of property
taXpaying voters voting on the question
That is the proper Interpretation of the
expression, "fOr city or county purposes p
There are several cities in the state thai
make appropriations out of the general
funds" or funds raised for city purpos-
es" in support of their public schools
Why should not the counties do the saame
thing? In some counties the tax for cOun-
ty purposes does not exceed 10 cents on
the 500. The constitution authorizes
luA uS llSl uS 81 CtulS. II IL CN lutLl
that if the Interpretation of the cOnstitu-
ton adopted by some of our cities is cor
rect. it is possible to provide by appro-
pirate legislation, for an important III
crease in the available funds of many il
not all the counties Of the state. And
what is to be said against this interpre-
ton? Why should not the support OF the
schools of county diminishing CRIME and
be regarded as County pur-
pose" equally with supporting paupers
and maintaining courts to punish and re-
strain crime? The Support and main
tenance of an efficient system Of public
schools" the constitution has adopted
distinct object of public policy in this
state. 1t follows that constitutional pro-
visions as well as statutory enactments
should be literally construed in support of
this public policy in favor of the adequate
Support and maintenance of an efficient
system of public schools" 1t is, there
fore recommended that q statute be en-
acted authorizing the commissioners
court of each county at the time of levy
ing the annual county taxes to set aside
a part of the fund to be raised by the
tax for county purposes" as an addition
to the available school fund of the county.
% cents on the 500 "for the erection Of
public buildings, streets, sewers, water
works and other permanent improve
Now, two different legislatures
have, by their acts, interpreted this Ian
guage as applied to cities and towns, to
include public school houses. Believing
that the constitution has been rightly
as applet to cities, and be-
lieving that the same Interpretation
should be adopted as applied to counties,
| recommend that a statute be enacted
counties to include
public school houses among the
public buildings" and "other permanent
for which they are author
zed to levy tax. The value of the court
houses and jails in this state, according
to the best obtainable information, eX-
reeds three times the value of the public
school houses. Public school houses are
certainly public buildings and permanent
L see no reason why the
should not build their school
houses as we'll as their court houses and
iails.
There is one consideration that may be
particularly noted in this connection.
Counties have for years been issuing
bonds, selling them to the state perman-
mt school fund and with the money thus
build court houses and jails. If
I law in accordance with the foregoing
recommendation should be enacted, the
counties could issue bonds, sell them to
he permanent school fund, and with the
proceeds build school houses. Thus the
state permanent school fund would be
building good school houses all over Texas
and at the same time would be producing
available school funds for maintaining
he schools. Thus these funds would be
LOUDLY used for the benefit of the schools.
If both of the recommendation made
under this subtitle should be adopted, it
would then be possible to enact laws pro-
hibiting the expenditure of the funds APP
Dortioned by the state for any purpose eX-
,ept for actual teaching of schools. 1t
seems that this would be proper. If the
counties have other means for providing
funds for building and repairing school
houses, purchasing furniture and sup
plies, and paying incidental and miscel-
aneous expenses. they ought to do so and
let the state fund be used directly to sup
port the schools in the strictest sense, that
is, to pay for teaching done and for moth
ing else. This would save the teaching
funds thousands of dollars annually and
would probably make it possible for the
state, by increasing the state ad valorem
tax to the constitutional limit to provide
IN average school term of six months. At
least it would assist greatly in the effort
to increase the school term.
-O-
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