The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-02-22
Austin. Texas. February 2i.

No ioiiOW.uS AheSofSe iS~Sl'SH ~
houses this evening settles Its fate for the
present at least:
To the legislature,
have reAiciantly reached the conolu-
sion gives no promise that the calling OF
another special session would be p oduc-
tive OF a different result as to the lesdon
Of taxation. or the tax bill before the
house OF representatives one-ha,f has been
consliered-a good portion Of that r.main-
ing being OF a character that will newt
ably involve discussion. Were the lesis-
ature to be again convened II could only
be held for thirty days. The work to be
submitted must necessarily be begun
anew. While recognizing. to the fullest
extent the efforts Of those who have CO.
operated In the endeavor to secure a re-
formation OF our present tax sy-tem,
have taken much pains to inform myself
as to the probability of passing sub
stantial reform tax bill through both
houses during tho thirty days to which
the constitution would limit another ses-
don. l must confess that my info nation
as to conditions does not justify me in a
reasonable expectation that a MEASURE ac-
ceptable to the people could be considered,
framed and passed by both houses so as
TO reach the executive Office within the
time to which the session would be lin-
tied.
Under the clrcums .anees, do not feel
that would be Justified in again conven-
Ing the legislature. confess to dlsap-
polntment that II will not be possible to
give at this time to the people the prom
lsed relief from the existing i1elualtle3
In our tax laws. 1t would be improbable.
however, to now discuss the rea ons and
TO point out the influences that have con-
spred TO prevent a fair, candid and I'm
partial consideration OF the subject.
Acting under the mandate of the people
expressed In convention assembled, the
legislature at its regular session, by
unanimous vote OF all present in both
houses. enacted law creating tax COM
mission and lnstructlng it rs follows:
To thoroughly examine the entire eys-
tenn OF laws and regulations now in force
affecting the raising of public revenue ami
The assessment and collecting OF taxes.
State. county and municipal, and the
methcd OF accounting therefor ard of dis
bursting thereof by various officials
charged Herewith and to devise. frame
and report to the legislature bill or bills
designed and calculated to secure the
following principal objects, to-wit.:
l. An exhaustive and equitable aese5s-
meat Of all taxes upon every species Of
property in this State real personal and
mixed. tangible and intangible, and
whether belonging to natural or artificial.
to residents or non-res,dents, to the end
that no character of property, assets,
holdings or valuable Interests shall es-
cape the due, just and equal burdens OF
lawful taxation.
2. To provide for and enforce the
prompt effective and complete collecti n
Of all taxes imposed and assessed by the
state and its subdivisions and municipali-
ties.
The commission was merely a means
to an end. 1t was created by and was an
swerable TO the legislature and was mot
charged with any responsibility 10 tho
people that does not devolvc equally upo.
every member Of the legislature. It's ait,
has been In part discharged. Nei.her il,
creation nor its inability to make su5res-
lions that would meet the legi latiye an
proval absolved the legislature from EN-
bodying in a form of law It's own Iie, o1
what might be necessary to meet thu iust
aad reasonable expectation Of the people
for revision OF our revenue system The
commission was confronted al the very
threshold with the constitutional reurlro-
ments as TO taxation that must be oh
served IN the construction Of any bill upon
the subject, Apparent hardship resulting
from taxation is unavoidable. The constl-
tuition declares that all property shall bs
taxed and It's value asoertained as may he
provided by law In framing the hin
equality in values for assessment was
soushi a'ter as being the onlf sale method
through which equality In taxation could
be secured.
The work of the commission was sub
mitted to the legislature for only what
It was worth and without expecta.i ion that
it would be accepted 10 each ana every
particular. nhe ooaolusions which n
reached. together with much new light
upon the subject and such suggestions AZ
have been added by the houses Of repre-
sentative viii. l trust, be valuable as a
help TO the people in reaching such So
luton o; the di0aeuli problem OF taxatlo,
as will promote their highest and hes,
interest.
notwithstanding the failure to reach
satisfactory conclusion on the suste q,
tax reform, the work Of the legs,a,rrs
has not been without eonmsadabla ,s.
lures ard ! am persuaded that ths law
enacted Will. in public estimation. nnv
justify the calling OF speslal SEES ion n.
dspendtut Of other considerations
The reduction Of the rate Of ta...,o,
thus ssving 10 the people an ANNA, -