The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-01-14

ayocations not harmful to society, but abb
soluteiy necessary and indispensable. Inc
fact that 1t is an indirect tax, and Is
generally paid by the consumer does
not render il any the less odious and
Objectionable. but rather, II anything, adds
thereto. The same. could be said OF the
protective tariit tax, and yet democrats
say this tax is wrong in principle, aud
believe 1t, although it Is held to be valid
and constitutional, in practice, at least.
And. Tor my part. I do not hesitate to say
that tax on all honorable, legitimate and
necessary occupations is equally wrong 10
principle, although IL be an indirect TAX
and paid By the consumer, and although
it is held to be valid and constitutional.
Now. II | am correct in my position
that this. tax should never be levied on
legitimate occupations. II at all, except IN
case OF absolute necessity for revenue TO
detfay the expenses of government, and
can show that no such necessity exists in
Texas at this time. then | think the leg
islature ought not to levy such a tax. To
my mind the commissions report shows
conclusively that no such necessity exists,
and II 1t does. the deficit can be easily sup
piled by very small tax on incomes. An
income tax is in the nature of a tax on
property, and it naturally falls on those
who are able to bear 1t. AS between
tax on incomes and an occupation tax
on honest and legitimate occupations, /
think IL viii hardly be denied that the
scale Of the justice Of either tax swings
largely in favor of the former
The commissions report shows that the
sum of s941, 701.0S was collected from oc
equations in 1898. OF this amount, liquor
dealers paid $3.50 10000. beer dealers 500
$4,000, nine and ten pin alleys s11700. co.
billiard and pool tables $4,000, cigarette
dealers sS,0S0,00, ofrcuses s1,45000, clair
voyants $3.50 cock pits S4lS.I5. concerts
81 $1,000, exhibitions $4,000. acrobatic per-
formances S460.00 sleight of hand eXhibi-
tions $500. stereoscopic exhibitions
$1,000, wax work exhibitions $40 co. fly
ing jennies $4,000, fortune telers $4,000.
medical specialists s575oo, menageries
$4,000 pool sellers 90 race tracks
$4,000 rack, knife, cane or doll attractions
$4,000, shooting galleries S50S,75, skating
Kinks $3.50 and theaters $l575,00 or a
total of s69S, 1921 derived from occups-
lions which may be classed as properly
subject to an occupation tax, and leaving
SAS,440.00 derived from occupations which
may be classed as not properly subject
10 such tax. In other words We will
assume that this last amount, II remit
ted from the occupations named. must be
raised from some other source and 1t
should be from source. the taxation Of
which would be less Objectionable and
more in consonance with Justice than that
from which IL Is now derived | have no
reliable data upon which to base an eeti-
mate. but hardly think IT will be
doubted by any one who is at all familiar
with the subject, that this sum could be
raised by a moderate and an equitable
tax on incomes. II all OF it can not be
thus raised then make up the deficit from
other proper and legitimate sources, as.
for instance, by WEE asjng the charter
! fees tnot the franchise taxes" which
are now nigh enough, but not too highl
on foreign corporations. as recommended
i'll my report as secretary of state. on
page o. it is quite probable that as much
as $40 ,OO0O per annum could be raised
4 from this source alone, II such law as
recommended were passed, and 1t would
come from source which is amply able
TO pay II, and tax on which is entirely
right and proper. II is also quite probd-
BILE that the tax on properly taxable oc-
4 equations, upon the basis recommends by
the commissions report would be so in
creased as to make up the supposed deficit
without recourse to any other means Of
raising the necessary taxes. In any event,
/ however. an occupation tax on all legiti-
mare occupations Is a tax which is paid
indirectly by the consumer" who Is
taxed enough already, and who, above all
others, needs relief from the burden Of
/ taxation. j. w. Madden.