The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-01-24
TO the Legislature:


by the democratic party nt its last State
convention the legislature. by unani
nous vote on FINAL passage, created the
tax commission and directed II. in specific
terms. ito frame aud report bill or bills
designed and calculated to secure an ex-
hsustive and equitable assessment OF all
taxes upon every species OF property In
this State, real, personal and mixed
tangible and intangible, and whether be-
longing to natural or artificial to real
dents or on-residents, TO the end that no
character OF property, assets holdings or
valuable interests shall escape the due
just and equal burdens OF taxation; and
TO provide for and enforce the prompt Of
fectiye and complete collection OF all taxes
imposed"
Language more mandatory and compre-
hsnsive could not have been employed,
and the legislature thus stands committed.
by It's own deliberate act, to whatever
measure will best and most surely accom-
plish the result contemplated. Having
put It's hand to the pillow Il can not with
out loss OF reputation, look backwards,
nor falter In It's effort TO consummate
reform promised by the dominant party
in this State and accepted by the people
In the full confidence that the promise 80
made Wouio De fAitntully kept.
The constitution, adopted nearly twenty
four years ago, prescribes IN plain and
simple terms rule for taxation, and the
wonder Is that 1t has not hitherto been
more carefully observed. II declares,
with emphasis, that 'all property in this
State shall be taxed in proportion 10 It's
value" and also that "all laws exempting
from taxation, other than tho properly
mentioned. shall be void"
Contrasting these acts--constitutlonal
and statutory--no difference as to pur-
pose can be seen. The language OF the
constitution IS imperative upon the law
making branch OF the government so,
also, Is that Of the statute upon the tax
commission Both arg identical In mean
ing and contemplate the very same object
the only difference being that the latter
Is more particular in expression
To meet the requirement. OF the con
sdtution completely and fl good faith a
double duty is imposed--one to lay taxa
ton AZ dire rtcd; the other 70 provide the
machinery adequate for its successful en-
forcement. A failure. Ia either direction,
VIII bring reproach TO those upon whom
the responsibility rests. The one is as
important rs the oher and neither can
10 avoided without a cuipable disregard
of constitutional duty and OF the rights Of
those whose property Is o. such q char
actor as can not be put beyond the reach
OF the tax Eatherer, however crud and
simple the procedure that may be Ia
stltuted. !. Is one thing TO levy A tax;
It Is another and different thing to devise
the means requisite for IT'S collection. The
ono Sc comparatively easy, the other quits
difficult. Both, however are equally
necessary
ANY effort TO impose TAX without fully
providing ths means far success fully gath
oriag Il into the public treasury viii not
be regarded az sincerely made,
1T will but keep the word Of promise to
to the ear,
And break it 10 the hope"
That taere are many large and profitable
holdings IN this State that have hitherto
entirely escaped taxation. or whose con-
trlbutions TO the public treasury, through
he wan OF the proper process Tor collec-
ZION, have been but very small In proper
tiou to their value. can not he doubted.
This Is an admitted evil and unQues,Ion-
ably works great hardship upon those
whose property has been yearly subjected
10 the burden of taxation. Tho initihiory
step having been taken, the Injustice
should be speedily aud completely correct
ed. The delay has already been too long
Class leGislatlou--not permissible under
any well regulated governmont--may re-
suit in either OF two ways-the one,
through the direct grant OF special priyi-
lege and immunity; the other. through the
failure OF government to impose the same
public duty upon all citizens alike and to
so determine that none may escape rs
performance.
Either method Is reprehensiblc In The
extreme, and will inevitably lead 10 dis
,lnctious In society, either az u, personal
rights or as 20 property values often TO
both AZ the same time.
Apart from the constitutional obligA-
lion IL may be pertinently asked Can
any just reason be assigned why laws.
such as experience may show TO be neces-
sary, should not be enacted and enforced
Tor the listment for taxation of money.
notes, bonds and mortgages as well as OF
real estate?
Why should not corporate stock. erdow-
cd as 1t IS with exceptional privileges Of
most valuable character, be- made 10
Yield an income TO the State In proportion
10 its value, as Is required OF the country
farm or of the city lot9
Why should not the franchise. so eagerly
sought and so profitable to the owners
In many places, be put on the very same
roofing, tor taxable purposes with othor
property OF more tangible character?
IL an acre Of country or foot OF town
ana city property can not under present
law be securely hid against the tax
gstherer seeking payment OF the puhilc
dues, current or past. why should no,
like rigid law be upon the statute hook
to enforce the assessment and payment OF
the tax upon personal property tangible
and intangible?
II no sufficient answer can be returned
TO these inquiries then Il follows that any
failure 70 tax every character OF proserty
--any failure 10 provide an effective sys-
tenn for Its collection---wil be but the
omission Of plain duty, the Indirect but
none the less substantial exercise of Ia
voriiism IN Hesitation that should not he
rondoned
repeat the question; What is there
IN money that makes It more sacred than
land?
What are the peculiar qualities with
which notes and bonds and mortgages are
endowed that should entitle them 20 an
exemption from the support OF the govern
men', which is not accorded TO the cheer
less home OF the Widow and orphan?
Why Is such a hoine-whether urban or
rnrsl--corupelled year by year. to pay
tribute to the public service while other
VI d. OF property Of much
greater value and yielding a
nue. sFeer Income are permitted