The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-07-16
TEXAS SYSTEM OF TAXATION.
my l.. A. PETIT,

has about finished the collection OF the
data which 1t has been gathering as q
besis for the work entrusted TO It's care.
This commission was created by the
Twenty sixth legislature at the sugses-
ton OF Governor Savers for the purpose Oh
revising the tax laws and perfecting o
plan for the collection OF revenue Tor the
maintenance of the State government IN
such a manner that tho burdens thereon
will fall upon the shoulders OF all the
poopie alike. The commissioners expect
To- begin upon tho formulation OF re-
mort in a few days, but viii hardly give
ont the .ext thereof, wien completed. DE-
fore the legislature meets In extra ses-
sion some time next winter to receive IL.
sim rs nothing Of SO much Importance
as this report will be has been undertaken
in this State since the writing OF the con-
stitution OF 1876 much speculation as 10
its tenor will be INDUCED In In advance
of its submission and discussion OF Its
recommendations will become rife
The commission is composed of the gov
ernor, the comptroller, the State revenue
agent, and an expert in the person OF ex-
state Revenue Agent Colquitt, the latter
huying been appointed by the governor,
upon whose advice the commission was
enlarged to admit of the placing thereon
of a person not the head Of State depart
ncnt who had had experience along rev.
enue collecting lines.
The placing OF Mr.. Colquitt on the COIN :
mission was more than indicative OF what
was expected to be accomplished by the
governor when he asked for Its creation.
In his report for 1898. while filling the Of
fice OF State revenue agent, Mr.. Colquitt
used the following language:
~ here are States in the American Union
that impose no tax on lands for the support
of the state governments. Notable among
these are Pennsylvania and New Jersey. me
auditor general OF Pennsylvania, writing TO
me under date OF November 22 last. says
Pennsylvania does not raise any revenue by
taxing real estate since the passage of the act
o.. 1866. All revenues for state purposes are
raised from tax on corporations and fran
chses; from wholesale liquor lisenses; from
mercantile licenses and billiard and pool room
licenses: from tax on personal property, wnich
includes mortgages money at interest ana
various other sources, all of which are men
toned in Eastman on Taxation. In New
Jersey the revenue to pay the expenses of the
State government is almost entirely raised
from tax on corporations. The real
value of property in Texas. according to the
abstract of the eleventh census t1SgO), was
nearly three t;lncs greater than the rendition
OF all kinds o. property for 1898. The per-
SONNl property UlOne, according 10 tNlS
tborty. in 1870 exceeded the entire taxable
values for the present year. Why, then. by
taxing improvements on real estute, personal
property, including mortgages and money at
interest, occupation taxes and tax OH Cor
pit ratiops, could noE revenue enough be easily
roiFed for Stlte purposes without taxing
lands? In my opinion, thorough and Just
revision of the taxing laws would justify This
course, and leave the tax ON lands to be as
scssed by the several county and town and
city governments. The taxes imposed by the
counties and municipalities arc far heav
and the immunity suggested would afford
scme slight relief from the burdens OF taxa
ton now borne by landed property,
Our constitution says that taxation shall be
equal and uniform. But it only requires q
casual observation OF the operation and en-
:orcemert of the revenue lows of this State
to convince any one Of its inequalities and In
Justice"
In his speeches from the stump during
the campaign of 1898 Governor Sayers ex-
pressed himself very much In the same vein
as that in which Mr.. Colquitt wrote when
the report from which the above
is quoted. The inference is therefore that
with the governor at the head Of
he tax commission and with Mr..
Colquitt acting thereon In the ca
paClty OF an expert, series of rec
may be expected which will
have in view a shifting OF the tax bur-
dons from the shoulders of the land own
ers to those of the corporations. the spec
ulators the holders of accumulations of
personal property, the liquor dealers and
the mercantile classes.
An examination of last years tax rolls
as compiled by Comptroller Finley, will
convince any investigator thai the gov
ernor and his tax commission are On the
right track and that they have located The
oeiect in the tax system now III vogue in
Texas. The property returned for taxa
tion in 1898 was valued at 1854 619, 1866. OF
this amount S575,c65,5O was represented
W lands and town lets; $50, 1888, 772 by
cattle. horses, sheep, hogs, ETC.: S62,761,-
oO' by railroad property; S6,003,o7S by
lands in nnorganized counties; S7,9i7,7 02
by railroad rolling stock, and S25,74I, 1872
~ miscellaneous property.
The goods and merchandise in the hands
# merchants were valued at S31, &C., $50
or the entire Stale. The amount of
moneys OF banks throughout the State
was given In as being $3.50, sos, and the
moneys OF others than bankers and
brokers' were assessed at SIS, S65, 036. In
iividual credits. bonds and stocks other
than United States bonds. shares OF capt.
lal stock companies and corporate prop
srty were assessed at s1753i 1872 In the |
ggregate. But one conclusion can be
egitimately drawn from such showing. |
| here Is no escape from the deduction that
he man who owns real estate has been and |
S still paying 80 per cent of the taxes.
Ana this is what the tax commission pro-
poses to change.
II has for the last six years been cam
'aign cry with some people that the uler-
antile interests of the State are over
hfdened with taxation, and that they
'ay enormously for the privilege OF trans
et:rg business The comptroller's rec
'rds show that the average amount of &C.
upation taxes paid annually by Teya,
Merchants is 81. AS shown above, the to-
al yalue Of goods, wares and merchandise
eturhed to assessors in the State was
.ol, oet,s30. When Il Is remembered that
mere az least FIVE cities in the State where
Ne value Of the stocks Of merchandise
,ntried exceeds the valuation placed upon
ne consolidated stocks OF tho State for
sss, the absrrdity of the complaint that
'erehaDts are overtaXcd is too apparent to
iced attention.
hno the same applies to the moneys of
'ahks and private individuals, their cred
's' stocks, bonds, etc. Not as much of
ms class OF property was turned in for
aAsuon for the whole State as could cas-
y ~ ne found In tile city OF Galveston alone.
me railroad property which was re-
urned at S61,l6l,907 Ia 1885 is stocked and
ohaed 70 the amount of 1864. SIG. Sal and ,