The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-01-27
In Committee.

In Committee.
} The committee on revenue and taxation
commenced IT'S open session In the house
at 1920.
Chairman Schluter announced that chap
ter 2, governing occupation taxes. was
nrst IN order and the committee was
ready 10 hear argument pro and con.
! Mchainy gave notice that Mr.. Bell of
Dallas would like hearing at some time
, In the near future.
Ex-senator Colquitt asked whether he
would De given hearing in order to re-
ply to criticisms and arguments of par
tles who might appear before the com
nlttee in opposition to its different
clauses. He disclamed any intention ON
the part OF the tax committee to drive leg
; islation
After argument as to the propriety OF
TINS course, and no one asking a hearing,
the committee went into executive SEES
sion.
In executive session: Shelburne said
that tax commission had not only submit
TED a voluminous bill, but lengthy ar
gument in favor of their action. hut had
cited authorities. He said the authori-
ties quoted were sufficient argument ana
he hoped they would serve to enlighten
the committee as similar laws were in
operation in different States of the Union
1t was then announced that the UNDER
standing of the committee was that the
tax commission would be heard IN rebuff
tai.
Smith Of Grayson moved to amend
chapter 2, article 5049, by striking out
subdivision j and sections 6, g. II, 70 l3.
IA, 81, 81, SO, 81. 9S, 40, Al, AZ, AZ As, 40,
so, 81, Sc and IS.
Peery moved that the amendment b.
taken up section by section.
Henderson OF Bell called at the door of
the committee room and announced that
some gentlemen desired to be heard on
the peddler clauses of the bill and the
! doors were opened and twenty minutes
allowed hearing.
w. II. Richardson of Austin chairman
OF the Retail Hardware Dealers associa-
ton, appeared before the committee and
urged that section IS taxing peddlers of
CLOCKS, vehicles, churns and washing ma
chimes be increased. He said that these
men represented large corporate interests
! in other States who paid no taxes to
Texas and who invested all the money
, they drew from Texas in other States
He said his association was only interested
in the peddling of vehicles agricultural
implements and stoves and not the pel-
, ding of clocks or churns
The committee went back into executive
session at the conclusion OF Mr. Richard
sons remarks.
Dorroh said that while he on general
principles opposed occupation taxes he
was in favor of retaining the clause as
to merchants as merchants should pay
taxes. The money was needed by the
State, the country had adjusted itself to
occupation taxes and he was willing to
submit to the tax.
Smith of Grayson said he thought 1t was
an injustice to tax merchants any more
than doctors,
Phillips of Lampasas said that when
ne al ad-
vanced it, because in the end 1t was taken
from his customers He favored striking
) out the subdivision.
Oliver said the tax commission had re-
ported the bill with the idea that occu-
patton taxes would 4 be collected and II
the occupation taxes were removed, they
must be made up some other way. He
favored CHASING lawyers and doctors the
same as merchants and was in favor of
; retaining the section taxing merchants.
) Henderson of Lamar said there was
, but one argument which prevailed in
Federal system, which taxed people who
would otherwise pay no tax of any
|, kind.
Peery said there were many classes of
business which could only be reached
through the medium of an occupation tax,
but he opposed the section taxing mer-
chants because it was not levied in equi-
table proportion.
Lillard opposed striking out the sub
division. as the tax on merchants amount
ed to 1857 600, and there was no demand
for its repeal He favored an occupation
tax because like the tax on liquors and
tobacco. it was not directly felt by the
masses of the people.
, The motion to strike out subdivision /
was defeated.
Chairman Schluter suggested that tax
OF 81 be levied on a merchant whose
annual purchases amounted TO $1,000 psr
amman or less and 81 per $1,000 or frac-
ton thereof in excess OF $1,000
Phillips of Lampasas moved to amend
by making the tax 81 for the first $1,000
and so cents for each additional $1,000
Smith of Grayson Withdrew his nation
TO amend and moved the adoption of this
| remaining ifty-seven sections OF the bill
Peery moved to amend subdivision
taxing peddlers of clocks, vehicles, i'm
PIGMENTS churns ETC., to read $3.50 In
stead $50, Each county is also to collect
$3.50 from such peddlers
Temporarily withdrawn to put the
amendment to graduate the tax on mer-
chants before the committee. Adopted.
The committee then adopted divisions
2 TO 81, inclusive.
nv Iillard: Substitute for motion to
amend subdivision IS by substituting pres
ent law.
oliver opposed the substitute,
LIZARDS substitute, which was re-
adoption of the existing law, was adopted:
smith OF Grayson moved to adopt all
of article 5049 as amended. Adopted
smith of Grayson and Henderson OF La
mar gave notice that they reserved the
right to urge in the house the taxing OF
physicians.
Adjourned until $3.50.
THE chapter relating to occupation taxes
and the methods of levying and colle2tlag
them was finally disposed OF a. ths com
mittee's afternoon Session Chapter ~,
ny 10 county ad valorem and countg
and city occupation taxes was approved
Representative Seurry moved 10 sIlh
out chapter " providing for appointing
state revenue agent and defining MS au-
ties. a.,
favorably this chapter, and the substitute
was adopted. -,
chspters v VI. VII and VII were
nassed over in order 10 give interests all
fected by them an opportunity Of oeins
heard.
Chapter TX, relating to assessment o.