The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-24
The Proposed Tax MI.
the Editor of The Post.


Houston, Texas. December 23.-We have
read the proposed tax law. framed by the
tax commission, and confess our disap-
pointment. Instead Of a plain, simple
economical tax bill, easily understood by
the taxpayers. We find almass of matter
seemingly the opposite
The tax commission is correct in theory,
that taxation should be uniform and al
taxes assessed and collected at mini
mum cost TO the taxpayers, consistent with
good SERVICE" but does the subs ance O.
the bill put this theory In practi g? We
think not. We have had large experience
In rendering property for taxation and
paying taxes on same. We are iamiiia'
with the present expensive unsatissa =
tory, so-called system. We think that we
are competent to offer valuable sugge3-
lions as to the main features OF tax
law the people ought to have. Taxation is
the most serious problem of our system OF
government. The power TO tax is The
power 10 destroy; 1t should be limited
and guarded.
The first thing in framing a tax law Il
to create the machinery to assess and col
lect the taxes, uniformly, cheaply and
promptly. There is not needed but one
officer in each county to assess and col
lect all the taxes, State and county and
municipal, in said county. The mos i'm
portant thing is to have all the property
Of every description. subject to be taxed.
correctly appraised at its real or true
value, and this should be done once every
two years by board OF three competent
citizens, appointed by the county or dis
trict court. This board should -caretully
examine all property and render Its opil-
Ion Of all values under oath. 1t Is utterly
impracticable for a county assessor or
other boards OF appraisement to arrive a.
correct values OF all property without
careful examination OF each tract or
parcel. After the property has been cor
rectly appraised Il should be assessed Tor
taxation for not more than one-half or
two thirds of It's supposed value as APP
praised. The reason for this is clear
Almost Invariably appraisers OF properly
over estimate its true value, therefore the
property owner should have the benefit
kof the doubt.
In Harris county there are three off,
GERS each with set OF books and corps
of clerks, costing the taxpayers more than
$40, 900 to assess and collect the taxes.
One officer with a few good clerks and
one set OF books can do the work more
correctly with greater convenience TO the
taxpayer, for about one-third OF this sum
| The fact, as stated by the commission
that the State pays over s4Si ooo per
annum for collecting taxes due the state
only, or Z IL per cent" is commentary
on extravagant civil government ana It's
faulty system Add to this the cost o.
! collecting county and municipal taxes and
II becomes alarming. The people should
demand OF the legislature law that VIII
correct this useless waste OF their money
and also demand that limitation should
apply to taxes as to other debts. Thous.
ands OF citizens are being harasied aad
annoyed by suits for taxes paid ten or NJ
! teen years ago The fact, that In 50 many
cases where suit has been entered foi
taxes against citizens who have pro1ucel
receipts. is evidence conclusive that tner'
is something wrong with the books or tht
system, or the tax officials. II is unjns
and unreasonable 10 expect taxpayers e
preserve receipts for so long d time Mnct
can be said against the high occupation
taxes proposed by the commission' suci
taxes are generally wrong In principle ant
smacks largely OF class legislation
occupations are taxed at all, other tnai
those requiring police surveillance eaei
occupation should pay In proportion 70 tnl
capital invested. II the merchant Is taxee
on his occupation, why should the stoc'
raiser or the planter escape! Equal mi
form. 3ust taxation Is the theory OF ou
government and II should be put In prac
tice 1t IS ito be hoped that esth mem
Der OF the legislature will take up tni
subject at the called session ana siuoy
we'll and determine 70 give the people
Texas . plain. Just. economical TAI law
4 Geo. L. Portsr , &c.,