El Paso daily herald. (El Paso, Tex.) 1881-1901, 1900-01-24
THE NEW TAX BILL.

The legislature meets today in
Austin in special session. Its work
will be principally the discussion OF
the new tax bill proposed by the tax
commission created ayesr ago. me
report of the commission is contained
in book of over four hundred pages.
Yet the commission has covered only
state aud county taxation. not mun1c-
ipal. The statute creating the COM
mission required impossible things OF
it. A study of the whole subject OF
taxation such Is the statute contem-
plated would require q good deal more
time and labor than have been de-
voted to it by the commission.
The bill starts in with a reduction
of the rate of taxation for state pur-
poses from thirty eight to twenty-five
cents. This is done because the
trainers of the bill claim that the
amount of taxable property to be used
as q basis for taxation will be so large
ly increase by being brought out OF
hiding, that the rate of taxation can
be decreased without reducing the
revenues. 1t Is done for another reas-
on-as blind to voters and member
of the legislature, to help the trainers
of the bill in accompli shipg some OF
their purposes.
The bill makes q heroic effort to
reach personal property for purposes
of taxation. This has been tried in
every state in the union with worse
than Indifferent success. But the at
tempt is interesting more ways
than one. There does not appear to be
ar effort made to equalize land values
thr, ighout the state for taxation, al
thou,rh q state board of equalization is
suggested in passing. The bill is near
iy all devoted to the taxation OF
property other than real estate.
The subjects that are of the most
vital interest to the merchants and
other business men of Ell Paso are
those of occupation taxes, regulation OF
the sale of liquor, bank taxes. taxation
of mortgages, the "privilege" tax,
formerly franchise tax; the tax on the
gross receipts of public utilities or
municipal monopolies, the new fran
chise tax, and the section compelling
bank cashiers or other officers to tes-
tify under oath as to the amount OF
money on deposit to the credit of any
of their customers. 1t will at once be
seen that the new law proposes many
radical departures from the old ways.
A brief enumeration of some OF the
proposed changes will be of interest.
A state occupation tax is levied on
every merchant, ranging from three
dollars for one whose gross annual pur-
chases amount to less than two thous-
and dollars, 10 three hundred dollars
for one whose purchases. amount to
$3.50, 1000 or more per year. The rate
for the average merchant will be about
double the present rate. Provision is
made as at present for levying county
and city occupation tax equal to the
state tax. The merchant whose total
occupation taxes. on basis OF pur-
chases less than fifty Thousand dollars
and more than twenty five Thousand
dollars, have been at the most fifty dol
lars for state, county, and city, WILL
under the new bill be liza BILE for total
tax of one hundred and twenty dollars.
Most of the other occupation taxes
and there is a long list-have been re-
duced very materially. Most OF the
old absurdities and crudities have
been eliminated, and the changes,
nerally speaking, are not only i'm
provements on the ground of public
policy, but they increase the probabili-
ty of enforcing the collection OF these
taxes. A number of occupations have
been added to the taxable list. such as
base ball parks, steam laundries. ice
dealers, photograph and kaleidoscope
exhibitions, cigarette dealers, and
ticket scalpers. The state tax on the
last named is twenty-five dollars.
The wholesale liquor dealers license
ia increased from three to four hun
dred dollars, and the beer dealers
license from fifty to seventy-fve dol
lars. The city and county together
have the power to double these fig
ures. The bond provisions are substan-
TALLY as at present.
There is one important provision OF
the bill that will be at once and unhes-
itatingly condemned by every bust