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

the value of the whole property or its value
per mile In any other county.
| With the remark that with the develop
ment Of society. the accumulation of wealth
| and increase of population, the tendency is
toward evasion of the taxing laws of the
State, the report declares that the commission
met with many difficulties in harmonizng the
! limitations of the Constitution with what was
deemed much needed legislation In reaching
property for taxation that now contributes but
| little. and proceeds to treat of the levy and
assessment of taxes" Under this head 1t s
advanced that the assessor too often does not
insist upon valuing property for taxation and
that the person rendering II places as little
value upon 1t as he thinks the assessor will
accept without complaining to the board of
equalization, which is never at its "fuli and
true value as required by law Reference
is also made to the practice of oifsetting slight
increases in the county tax rate with low
valuations to enable citizens to escape pay
ing the state the full measure of what 1t is
entitled to- This is made possible from the
fact that the assessor represents both state
and county while directly subject to the in
iuence of his commissioners court. There
being no systematic plan in this state tor
valuine and eGuazing property Tor taxation,
wealthy and influential property owners mnn-
age to pay the least taxes in proportion to
what they possess. And we believe says
the commission, lit is the case in Texas that
| q
cottage in one of thriving county towns
pays taxes on something near the value Of
his holdings, while his wealthy neighbor with
broad acres or a magnificent residence IN the
city pays on a much less proportion of its
value. Tho state comptroller of New York.
Mr.. Roberts, of the best informed men IN
the country on questions of revenue ana taxa
( ton saws in his report for 1898, that "the
assessor undertakes by reducing valuations
on his own responsibility and in defiance oil
law to protect his own county or town from
paying more than its fair proportion of tax,
and self-nterest lulls the moral sense OF the
community into support of his action Equal
" as strong an indictment can be drawn
against those in Texas who connive for the
purpose of securing assessments at one haii
or one fourth the true value that the citizens
| of their county may escape the payment Oh
r their Just proportion of the State tax.
But differentiation for taxation Is the
cause OF complaint in every state Unequal :
tiles in valuation for taxable purposes seem to
; be inherent In all systems of direct taxation,
1.-The gross inequalities Of valuations, due
, to the defects In our equalization system ear
nesty suggest the need Of some common con-
e troll or supervision In SO far as state taxation
4 is concerned, in order to secure uniformity
OF manner and efficiency Of It's admi I1asnti
5 tuition. which gives into the hands OF the com
r missioners courts Of the 225 organized counties
the supervision of values for state taxation.
, This means distinct valuation of the same
kinds of property in each county, and much,
A If not the greater portion. OF the inequahty
of taxation in this State springs from the
head to enforce the uniformity of values
\ With reference to land values. the com
mission finds that although the general in
crease in the value of land and town lots
r since 1890 is indisputable, the increase in
G the value assessed for taxation has been
I insignificant. As 10 personal property the
s disparity is more marked If anything, Land
is assessed in Texas at an average OF st
< cents on the dollar, while personal property
j is assessed at an average of 81 cents, which
e moves the commission TO make the follow
= ing observations:
S Land has borne and is bearing the bur
! den of taxation in Texas. as it probably Il
: throughout the country II bears anou,
! on the dollar OF its value as personal prop
II erty We do not wish to be understood al
e favoring the undervaluation OF any KIND o.
i property of taxation. On the contrary W.
Il think the only equitable way is 10 re-
n quire tho rendition of all property real, per
J. sonal and mixed at its full and true value
IS thereof, would contribute a Just and equi
he table share of these necessary burdens. ~
o as all prosperits depends primarily on IN
n successful cultivation of the SOL and IN
te harvesting of its productions, 1t ought to b.
l. the purpose to relieve Il from a.greater ia,
S. burden than that which other prope,r.;;
10 equally or more productive bears WIN
IT this end in view we have formulated pro
is visions which i Is bei;eVea' VIII rG"Pt
~ u. Sair nroportion of taxes. If light taxes b
,e conducive 10 the requirement 3I any par par
tSuar kind Of prop sbod he by his popy
- encourage every citizen to own home IN
NJ ownership of home gives stability an
% n love and pride of State and country: Is
M bulwark of safety and protection 10 our ID
=, =, stitut.ons and to all the people, ana is IN
: surest and safest way to lasting prosper
he ity.'
NJ With regard to personal property the reach
Id ing of which for taxation is conceded TO D
he exceedingly difficult, the commission has Tn
T., following to say:
~ .'There can be no doubt that the persona
r. property values in Texas have been for year
n and are now increasing at more rap
he rate than land. Yet, as compared TO lss
"a "a i iSS decreased ss,o5Sl95. The amount 9
bba revenue derived by the State in 1895 froi
ty personal property was ~ io'iows' SEQ ON :
or General revenue purposes ...,,...' s2os'Voo,
~ State school fund ....'..''....'.''' ooo,loo
10 This is 81 As per cent OF the ad valorei
a. State taxes assessed for 1898 for geneT'
~. and school purposes, or not quite one-tnlf
OF OF OF the total There is much personal PROF.
IN erty undoubtedly, that is not listed at al
IN We hear OF men in the community rated !
ay $50 600 100000 100000 and s2booou ana ~,
p. 900 But where is the prosperity! Perhnl
~ in tho stock OF corporations In land not
US or money in banks and not assessed. ~
"e an admitted TACT tnat money NUM-. ~ ~
I'M terest, stocks. mortgages, as well as oth'
nd forms of personal property. escape tax,
X ton TO an extent in this State that Is alarm
'e- ing IL is difficult to devise way 70 y
ire at such property II the citizen VINO 70 io
n tunnte enough TO own II persists In COZ
Ies ceailng 1t from the tax assessor and reius,
to 10 lst IL for taxation. The experience
en- other States shows condition equally
ais bad or worse than ours.
10. at is equality in values and iull reno
lr- ton of ali property In the State that we a
he striving for now. II this can be done u
no tax rate for State purposes could be los
to erei even under the present system to 81,
he a sum 10 be almost unnoticeable. IL II
~, money bonds. stocks, notes mortagage
or jewelry and personal effects over ana apo
ch exemptions were listed for taxes, aud horse
ate mules, cattle, Jacks. sheep, goats, hog
EN- carriages. buggies. wagons furniture al
In axttfres. gold and silver plate, steamboa
ity and other water craft goods wares a.
'sy Enumerated in article 60I6 Of the bill fo
S. INFLATED by the tax commission were 70
,at spond TO taxation for halt their value:
me that proportional true value that land dot
per the tax rates would greatly decrease. and