The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-01-24
THE EXTRA SESSION MESSAGE.

| THE EXTRA SESSION MESSAGE.
The governors message to the extra ses-
I sion OF the Twenty sixth legislature. deal
Ing exclusively with the tax commissions
report, is a thoughtful. earnest instruc-
tive state paper. No impartial mind can
leave its perusaI unimpressed with the
sincerity and honesty of purpose. which
are the distinguishing quality OF the doc
ument and controlling motives OF its
author.
! Legislative attention is called 10 the fact
that the Legislature by way OF redeeming
party pledge. created the tax commls-
! sion and definitely charged II to report a
bill designed to secure an exhaustive
and equitable assessment of all taxes"
This, tho message concludes, was manda-
/ tory and therefore the commissions re-
| port, finished after months Of patient
investigation. lie now submitted with the
recommendation that with such changes
as the legislative body may deem proper.
Il do pass.
1t Is quite clear that the tar commis-
sion is satisfied with the product OF it's
labor and that If 1t be not accorded gen.
erous treatment, the penalties and respon-
slbilties therefor must fall exclusively on
the law making branch.
The message deals at length with the
necessity and difficulty attendant upon
the Imposition OF an equitable and uniform
( tax on personal property-~tangible and
intangible"--and asks what peculiar quail
ties are possessed by notes, bonds and
mortgages that they should be exempt
from the support OF the government, The
proposed measure attempts to reach this
class Of property II II shall do so. with
out going beyond them to the hurt of in.
dividusls who do not own this class Of
personal property, but that must deal
| with The class that docs. the commission
! viii havs won a most desirable result
and, in that success alone, compensated
I the state for tho cost Of dozen extra
sessions
Railroads are treated 10 an exhaustive
review and The argument is made that IN
tho rendition Of their physical properties
for taxation to tho State, and counties
thereof penetrated or traversed by them,
a reduced and uneven valuation is rcsortnd
to- while IN injunction proceedings. where
they undertake to establish their rightful
earnings they insist that their tariff
schedules should he adjusted so as 10 allow
sufficient returns to pay operating OK
penses, reasonable profits on construction.
equipment and fixed interest on bonded in
debtedness. This feature Of tho proposed
measure may no accepted MS its storm
center The governor and his associates
OF the tax commission are fortified with
listments made by the railroads. MS 90 the
value Of their properties. when considered
with reference TO tariff schedules, as
against listments that appear on tho as
| sessment rolls. when they come 10 deal
with the State and counties. as we'll as
| by the valuations put upon railroad mile
age and equipment by the railway COM
mission. On the other hand the railroads
may he expected to fight upon the proposi-
ton that present tariffs arc justlaable
because there are miles Of road In the
state traversing unproductive territory.
and that it would work hardship on
trunk systems, carrying dead weight. 10 be
taxed in the same ratio with systems that
do not contend against such drawbacks.
Whatever property is worth for the pur-
pose OF income and sale II Ia also worth
for taxation, seems to be the rule by which
the tax commission has been controlled in
its departures from that part OF its report
which does not directly appOrtain to taxes
imposed by existing laws, and with which
the commission does not interfere.
| It Is significant that the commission adj
mits that. by reason OF constitutional In
hibitions, 1t could not attain plan for
such equitable and uniform taxation as the
law creating it contemplated that It should
devise, and that 1t hoped TO devise. On
this subject the governor says.
For myself do not HESITATE TO say that
! were II not for certain constitutional Festrle-
tons as 70 the method OF assessing aud coll
Letting taxes. a much better bill could have
been prepared--ohe that would have most
| probably been more satisfactory TO the leg
stature and to the people. As an amend
! az the present session. II Will be necessary 20
refer more particularly TO those restrictions.
But. whatever obstacles the constitu-
ton has presented. the fact remains that
the commission, II It has not produced a
fair, impartial and uniform tax bill has
made an Invaluable contribution 10 State
economic literature. and paved the way for
an eventual measure that will make cor
poration and individual bear their proper
Tomato and just share of the burdens OF
government Referring again 20 difficult
ties in the way Of a satisfactory system the
governor pertlnently adds
give to the bill an earnest endorsement
| as the best that can probably b. framed
under the constitution Of the State The
RESPONSIBILITY Is now with the legislature 30
| determine whether II will accept Il, or whcth-
fr u will devise another system. thai -sill
more cnmpieiely conform 10 Us ,iews IA
positively and clearly expressed IN The act
creating the tax commission. A pobIsr or