The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-02-02
OUR TAXING SYSTEM.
How the Assessing nnd Collecting
Could BE Improved.
To the Editor of The Post.


How the Assessing ma Collecting
Could BE Improved.
To the Editor Of The Post.
Houston, Texas, January 31.--Thc effort
of Governor Sayers and the Legislature to
revise and simplify our taxing system
Is we'll timed and deserves the approval
and thoughtful consideration of every tax
payer In the State. Every tax payer must
recognize tho necessity for reforms In this
branch of our governmental system. AS
1t now 10 and has been conducted, 1t Is
cumbersome, expensive. unequal. annoy
Ing to the property owners. and generally
Objectionable to the people.
The theory of our government is equal
taxation--that is, every man should pay
taxes to support the government In pro-
portion to the value of his property of any
and every kind and character, and this
should be the practice, but it Is not The
citizen owning money, or stocks. or bonds,
or real estate, or any other property ag-
gregating in valuo $4,000 should pay ten
times as much tax as the citizen owning
only $1,000 worth of property. This Is
so clear and just that no right thinking
man will undertake to deny it. Every
voter who has n voice In creating the gov
eminent and gets protection under 1t,
should also contribute something to its
support. whether he has property or not.
and this is just fair and right. He should
ho compelled 10 pay small poll tax aud
scht oil tax, aud the ev deace OF uch pey'
ment should be his right to vote. All this
Ia conceded to be right. fair, Just, equita-
Bile. but some contend that it Is impracti-
cable to enforce such results Why? No
| I'M hpp n
laws or to enforce same. and until tnat
is done no one can truthfully say 1t can
not be done. Equal, Just, fair laws, II en-
acted, can be enforced, especially in the
matter of raising revenue TO support the
government. The whole people are now
suffering and complaining because of the
lack of any intelligent system. The people
have been permitted TO pay taxes promptly
or not to pay at all--no check on collectors
and assessors, or intelligent system of
bookkeeping or assessing of property has
been required No wonder utter Confu-
sion exists when the State. county and
city governments attempt TO force coleo-
ton OF all taxes shown delinquent on the
books since 1884. Cities so even further
back. To my personal knowledge many
citizens have been published and sued as
dclinqucnts who have produced the tax
receipts showing paymenti others having
paid have lost the receipts How many
prompt tax payers can produce every re-
ceipt for fifteen or twenty years? I dare
say not one in twenty can do so, for OBJ
vious reasons.
There 10 no attempt In this article to
excuse the citizen who has not paid his
taxes. All should pay and be made to
pay, but the government has failed TO exer-
ciso due diligence TO collect and the result
works hardship on tho innocent. Tho
State has no moral and should not have
legal right to hold n debt over the citi-
an tftNk Nom ia. lsav. tad \,
four years. Taxes due the State, or coup-
ty, or city, 10 q debt ms well as any other
debt. and should be b "rod by limitation
as any other debt. Prompt enforcement
of the collection of taxes Will in my opin-
ion benefit the tax payer, in that 1t will
cause him to take more interest in his
own government affairs, cause him to Sc
lect good men for office and result in the
lowering of the tax rates.
make the assertion without fear of con-
tradiction from any Intelligent source, that
IL all the property in Texas OF every kind
was assessed mt one-half its actual value
and tho taxes promptly collected, tho In
como would DO in excess of the needs of
tho government and the rate of taxation
could DO at once reduced. do not think
II wise to assess property at its full value.
Tho better plan Is to appraise 1t ut Its
full or real value and assess 1t at, say,
ne-half or two-thirds OF that value. This
rule gives the property owner the benefit
OF the doubt and lessens any objection to
u proper and correct appraisemcnt. Tho
fact Is patent that tho cost OF assessing
and collecting taxes to the people living
In counties having incorporated towns and
cities Is excessive. and unnecessarily so.
In this county we havo three officers with
separate Offices each with corps OF
clerks, books, stationery and other eX-
penses costing tho people over $4,000 and
subjocting the tax payer to tho inconven-
iencc of making two assessments and pay
Ing four visits to render and pay taxes.
and wait on two boards OF appraisement.
One competent officer, assessor and coll
lector, with few good clorka, can do tho
work for $4,000 or less per nnnum, and do
IL moro satisfactorily TO tho State, county
and city soyerpments and with greater
to the people. The legislature
can easily provide for this. 1t is not new
In legislation.
There are many poor people now being
sued by the city and State for back taxes
who really are entitled TO sympathy. be-
cause the government has not used due
and proper diligence to collect at tho prop
er time, thus allowing tho taxes to pile
up and accumulate until the added inter-
est and costs makes Il very difficult for
hem to pay, nor can many OF them sell
their property unless ut n sacrifice. In
all such cnses reasonable leniency should
be used. I am told there are men ESQ
,aled) In the community who seek to buy |
Tho property Of such unfortunate citizens |
AZ tax sales with tho view OF holding II for |
gain, These parties may. and doubtless |
10, have the legal right. but tho moral |
light Is doubtful A man who would thus |
akc advantage OF tho inisfortuncs of poor |
)oople, deserves to pass many restless |
lights unless he has turned grave yard |
'obbor." Lot tho government buy In the |
property and give reasonable timo TO re-
leem. and now let tho government IN fu-
urc put an end 10 these conditions by |
,assng aud enforcing good, equitable. inst,
imple laws governing the entire subject !
4 tho assessment Of property aud collec-
ion OF taxes at minimum cost 70 the
AK payer. II can DO done
(.onrco r. porfar