The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1897-11-22

proximately and therefore, instead of pay
ing an occupation tax he pays an approx
mated ad valurem tax en- his probable In
vestment. This is called license. The
only difference between the merchant and
the farmer, the one pays his probable. the
other his actual holdings. The same ia
true OF peddlers. showmen, etc. They are
classed the same as other mercantile In
dustries. with the exception only that the
tax on showmeD is "a premium on their
probable income from the exhibit. These
are all approximate ad valorem assess
rnents called occupation license. What a
misnomer! AS was first observed. the
farmer pays a tax on his farm III he has
ons) 80 does the merchant and everybody
| else In Texas-and the doctor does, too.
The farmer pays tax ON his COW. horse,
| hog, sheep, watch or clock, farm tools,
and en- his flint musket and pillow. The
| merchant does II he has any such. and so
does the medico. The farmer pays a poll
tax and SO does everybody else, the doctor
not excepted. So upon our holdings we
all pay ratable tax, This is all right
and fair. and no one objects.
But why levy a special tax en- the doc
ter? Is II because he Is subject to more
exposure and disappointments than ordi-
nary men? Or Is it because he can count
his cattle" as they ruininate on a
.'thcusnnd hills?" But this can not be,
~ IN uO uuSUuliuSIi NCCulltINt W Huh
a man Of pills who labors under indebted
Ills and certainly 1t can not be because
lie has more brains than other people. The
would be making brains the measure OF
property as that is the only thing tax
able; and then, II would be reflection on
our doctors. as SO few own much above a
Spanish pcny. Now Just here ! advise
that II the law wants to do something for
the doctor, give him a little more protec-
m han ha h,ac rtilp 9
Dictated upon natural consequences. The
right OF priority Is based upon natural and
equitable principle Of justice. Following
this doctrine a law was enacted upon our
statute books giving landlords a prior lien
on all the products o. the rented land for
rents and advancsments This law obtained
on the hypothesis that natures first de-
msnd is retributive Justice. Hence. we
h7ld that II this doctrine is true. then the
doctor has been tlagranly ignored In his
share OF protective legislation. The doc
tors claim, by natures haw, is justly en-
titled to priority above all demands of
like nature. Here is an illustrations A
rents fifty acres of tillable land to B. B
contracts with merchant G for advance
ments. and gives lien on his crop. About
the middle Of June B takes down with
some malignant disease. Two or three Of
his family soon follow. The crop ON which
AS rent and BIS advancements depends
is In the meanwhile needing BIS attention
its In the gfass. can't cure: nor can
C. calls In doctor. The doctor
CONES, gees to work. invests his skill, tai
ent and money in medicine to cure b. He
succeeds. b gets up, goes to work. re-
deems his crop from the grass and weeds.
Now, mind you, all this at the doctors
cost. On settlement day the law steps
up to B and says: You must first pay A
his rent. then c for his ARRANGEMENTS, and
lastly the Stats and county her tax. The
poor doctor, who in the meanwhile is
Standing by in the hope CT getting a little
morsel. observes the keen. scrutinizing
eye Of the law as It presently whirls upon
him aud says: And you owe me $3.50 for
curing this man.
II natures first demand is retributive
Justice, then the doctor is entitled to the
first reward. Who Is indeed. the bene-
factor In the above illustration? Not the
landlord. nor the merchant. The doctor
Is cut his entire time and mems. He
risks all; the merchant only little las he
has a mcftgage), the landlord nothing.
Isn't this so? s. j. S. Wood.