The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18

school purposes.
Personal property in times OF tranquility
is valuable and brings large incomes, but II
n storm arises II takes the strong arm OF
government to protect II from annihiation.
II follows that those who own large es
tates OF personal property. should contribute
IN taxes n full share OF the revenue needed
by their State
On the subject OF occupation taxes the COM
mission calls attention to the loose manner
in which they are generally collected and
tho case with which their practical evasion
is effected To correct this, provision has
been made In the commission tax bill for re-
porting to the comptroller all occupation tax
delinquents the same as other dei.nquents
are reported and new penalties are named
for imposition upon collectors who are
derelict in the enforcement OF the law In
this respect No startling changes in the
present law is suggested by the commits
sion The tax on beer dealers is increased
| from $50 to SIS per year and the wholesale
| liquor license is increased from $500 to 500
per year. Some few new occupations are
taxed. such AS grain brokers. lumber brokers
aud ice manufacturers and the law has been
changed to meet constitutional objections to
certain sections thereof by the higher courts
| In this connection the commission provinces
for the creation OF three. deputy State reve-
nue. agents to enable that officer TO elm
GENTLY perform the duties imposed by stat
ute upon his department..
| A further change in the law taxing and
| regulating the business OF liquor dealers
lis made in article 506ph of the commission
bill, requiring that the bond of any person
obtaining Il License to sell malt liquors eN-
cusvely shall contain the additional con
diticn that IL any character OF liquor other
than that of malt is sold. the oblgors upon
such bond shall become liable to the state
and county each in the sum OF 500 FOR cach
and every such sale of such liquors other
than malt, and providing thatA rccoverlea
shall be had upon such bond nnttl IL ne oN-
hausted 1t has been shown in many cases
that persons have taken out beer license,
paying $50 therefor. aud have engaged III
the sale of other liquors under that license
| IL is n fact that some of the exclusive beer
dealers 10 this, and it is to guard against
| such infraciion of the law that the addi-
| tional condition is prescribed for the bona
of an exclusive malt liquor dealer. II Is
| further provided n article 5060k of the bill
that any person obliglng himself as surety
upon any liquor dealers bond required ny
surety qualify himself before some off,
Ger authorized to administer oaths, by an
affidavit duly signed and sworn TO- as TO
what he is worth over and above all eN-
furnishing schedule OF his property that
! is subject to execution, which affidavit and
schedule shall be appended to the BOND ana
made part thereof Retail liquor dealers
are, and have for years been required 10
give bond IN the sum of $4,000, and exclusive
malt liquor dealers are required 10 g,yye
house and to do and observe certain other
! things mentioned in the bond IN many
places these bonds are made by me saioe !,
men each going on the others bond, and u
Is for the purpose of MAKING these BONDS
something more than mere form that TINS last
named condition is required OF the obiisors
in these bonds.
A notable feature of tho commissioners bill
is that the statutory definition of real prop
erty for the purpose OF taxation is enlarged
and made to specifically include all inn
provements OF railway companies telegraph
companies, telephone companies, wharf anc
dock companies. all supports. Enclosures and
other appurtenances of electric light com
panies. street railroad companies, including
the value OF all franchises, rights or per
missions, all mains, pipes tanks, rights
and franchises of heating companies, gas
companies, water or oil companies Al
such improvements and rights are classef
with real estate because real estate is nee
essary for their use and operation, fran
chise, right or permission, for the purpose
of taxation is deemed TO be included in thu
valueof tangible property used, and is used al
a method OF ascertaining the value OF sucl
property for taxation.
The commissions bill omits the following
language found in the existing statute re
latlng to the taxation of money at interes
and other credits ITO be taxed over an
above what he pays interest for and nj
other debts due such persons over and abov
their indebtedness on this subject the com
mission in its report says:
THE effect OF this provision is to fur
nish q convenient oophole for certain poo
pie to escape the payment OF taxes on VIVA
they hold 1t is an exemption when is mos
lf9un
J class Under it the man VINO mas money an
lends il, taking a mortgage as security, ca
use it as means 10 escape the payment 9
tax on money loaned because he can Great
a DEBT for the purpose OF offset The nler
camille class is benefited by II largely. be
cause when the assessor comes around h
deducts what he owes. lie estimates nj
debts very low or at nothing ana dedue,
! from his entire rendition. Thus while III
) credits may be drawing ~ per cent intero'
the farmer mechanic who owes him III
s account can not deduct his debts from b.
assessment because he has no credit 10 ae
) duct it from. The law is very unjust in thf
: IL operates unfairly against those VINO nav
mo credits from which to deduct their debt
and this is the condition OF most OF our ta>
! payers. This is the unfalrest provision !
: our present tax laws. To the money lendt
I and the merchant IL is boon of great benz
E H iG that amounts almost to an exemptio
G from taxation. The amount OF real esta
land chattcl mortgages in force in this Sta
: will probably reacn the enormous sum
' $3.50 eos, 900 and the amount OF credits rel
, dered for taxation in this State VIII not o.
: coed & per cent OF this amount. This pre-
4 vision, which is so unfair in its operation
$ ought to have been repealed long ago, al
g he wonder Is that IL has been permitted
= stand so long.
@ In addition the commission expla ned thi
. liz has provided that the taxes on person
q property shall be first loan on such pro-
Il erty and shall attach 10 and follow the san
q in whomsoever's hands 1t may be foun'
a Tax collectors complain now OF the lack
: this provision, which defeats the State in II
@ collection of taxes on much OF the person
: property that is assessed.
The most radical change suggested In Il
! commissions new bill is with regard to Il
e assessment OF railroad property for taxatlo
e AS will be seen from the following extrac
from the commissions report;
II I'm the chapter submitted for arriving
a the value of railroad property for taAatlo
d il Is provided that the right of way. roa
d bed sidetracks or any second tracks, depot
n depot grounds machine shops and the groul
If on which they may be situated, and all 9th
n buildings on the right of way, owned by Il
railway company and used for railway pu
/. pores, shall be assessed as railroad tract
"a and classed as real estate All personal pro
= erty. such as tools. materials for repairs, IN
Is lchinery fixtures and stationary engines,
m required to be listed and assessed in I
Al county where u may be on the first day
"a January. All other movable personal pro
J. Ierty is required TO be Listed and assessed
i rolling stock in the county where the cor
AZ papy may have its principal office and d
ha n a