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

dbt9f-rtfihtAt
present ad valorem rate ls IS cents on the
one hundred dollars. Oh an assessment
/ IN 1893 of 1885,, 619 1866. The amount oil
revenue from OCCUPATION taxes. In 1860, Is
not ascertanable, but 1t is believed tba'
The Yield from them during the year.
selected for comparison bears about the
same proportion as does that resulting
from the ad valorem taxes for the two
periods. Possibly, there may be greater
difference. The disparity between county
and municipal taxation then and now is
so great as to almost exceed belief
The population in 1860, excluding slaves,
was 420 sci II Is estimated to be at pres
ent more than 100000 One OF the ac1
cepted maxims In political economics is
that as the wealth and populat on
of State increases the rate o.
taxation and public expenditure pc!
capita should correspondingiy decrease
This rule, however. Garnet an
Will not obtain where every char
acter OF property is not required to bear
I its Just share OF the public burdens, and
where a careful economy is not praoticed
| in the disbursement Of the general FUNDS.
1t Is. in my judgment, to the want of a
/ proper system OF taxation that the pres
/ ent ad valorem rate Is due. For more
than thirty years we have been depend ng,
/ almost altogether. upon the method OBJ
served prior to the civil war, without con-
/ forming to the changed conditions.
Here as In many other States. personal
/ property, and especially that which is OF
an intangible character, has been under
/ going rapid development, not only as to
quantity but as to value also.
The cost to the public OF its protection
has increased In like ratio.
/ The records of the courts, civil and
criminal show that the far greater por
4 ton of their time Is consumed in the ad
/ Indication of cases in which rights as to
personal property and wrongs against 1t
! are alone involved II is but seldom,
I nova days that title to or trespass upon
/ real estate becomes matter of litigation,
or that a criminal action, with which IL
is directly or indirectly connected, is In
stituted And so as to expenditures In
the different branches OF the executive de-
partment.
! Notwithstanding these facts personal
and corporate property. 1t must be admit
ted, has altogether failed to yield to the
demand for a just and equitable system
of taxation II has. not only here but
elsewhere, successfully evaded every ef-
fort to enforce Its equitable contribution
to the support OF the government. AS
to this there can be no division OF senti-
| ment. The tax rolls of other states,
as well as of our own are conclusive evil
dence that this character of holding con-
tributes to the public service in but very
small proportion TO It's value, and that the
disproportion is rapidly Increasing, year
by year. Real estate. however. can not
and does not escape the tax gatherer, and
Of this therc can be no denial,
Recognizing the existence of this evil.
and with the sincere purpose, doubt not,
to correct ii, the present legislature Great
ed the tax commission, and imposed upon
IL certain duties. So far as within It's
power, the commission has endeavored
to meet the responsibility with which 1t
was charged, with comprehensive report
thereon.
Accepting the act OF the legislature as
the honest expression OF an earnest de-
sire by every one voting for Il for thor
ough and impartial reformation Of
the present system of taxation upon the
lines plainly and emphatically indicated
in the law the commission undertook the
work and was continually engaged thereon
for five months. That each senator and
representative might. before reaching
here be fully advised as to the contents,
copy Of the bill and report was mailed
him, in registered package, more than
thirty days since. At the slme time
every newspaper and every other publica-
ton in the State was also provided with
copy. Further distribution, has beel
made to the end that the people might
| thoroughly understand the measure when
1t should be considered by the leglsla-
ture.
To prevent delay in consideration. 500
copies of the bill have been printed for
the use of the legislature. and also an adj
ditional copy Of the bill and report for
each senator and representative. ThNea
has been, and will be- no effort whatever
by the commission to hinder the thorough
ascertainment by all OF every detail of
the measure submitted, or to avoid any
Just criticism upon any of its provisions.
On the contrary, the utmost publicity
possible has been given
The law. in pursuance Of which IT. has
been framed, is drastic and comprehen-
sve and prescribes the rules 10 he OBJ
served by the commission In clear and nm
mistakahle terms. It is the unanimous
expression Of the will OF the law
making power, and the commits
sion has faithfully responded
as best II could to the requirements i'm
posed. For myself | do not hesitate 10
say that, were il not for certain consti-
tutional restrictions as TO the method Of
assessing and collecting taxes. a much
DETER bill could have been prepared
one that would have most probably been
more satisfactory to the legislature and TO
the people. As an amendment to the con-
shtution can not be submitted at the
present session, 1t will be necessary to
reter more particularly to those restric-
tiors.
As was expected, opposition to the bill
mas been manifested by certain interests
py those whose properties have not here
tofore borne anything like their Just share
OF taxation. The charge has been made
ana widely published that lit is proposed
70 change the entire tax system of the
state and 10 adopt methods untried by
any country or State" In this there is no
truth fully two-thirds of the bin is hui
q repetition OF present law, except that its
proVisions have been more systematically
arranged, and here and there amended for
their better enforcement.
Inc TAX ON moneys on hand and IN
notes and other credits--secured and mise
cured-and on railways has been redIcsd
IN the Dill submitted from the present rate
90 cents-to 25 cents on the siOO excsnt
mat TAX OF per cent Is imposed unon
lne gross receipts OF railway traffio 'rhr |
real though undeclared ground NJ com.
Pldlht ny these interests is. that mors 81 |
toVuNe means are recommended nv which |
70 secure the better rendition If snch
phlopellles at fair valuation than exist in |
me me present method of taxation In this
sae commission but obeyed the manda,e
lns legislature that the bill renortsd
should provide for and spforca ~
prompt, effective and comnIato ,iI..s