The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1900-01-14
TAX COMMISSION nEroRr.
Hon. J. w. Madden Comments on
ffsr some Eestpres of II.

"
To the Editor of The Post.
Crockett. Texas. january if-Throush
the kindness of the LAX commission"
provided for by the last legislature, ]
have been furnished With a copy Of the
commissions report With the limited
time at my disposal for such purposes
have not been able TO give the report an
exhaustive examination, and. therefore,
am not yet prepared 70 rass upon II
as whole. However, it bears upon Its
face every evidence OF careful preparation.
and 1t is necessarily the result Of no small
amount of labor and care. The subject,
too. with which 1t deals, is one Of the
most difficult. as we'll as one of the most
far-reaching and important problems that
can command the attention of the law
making power, and whether the recon-
mendations of the commission are adopted
by the legislature or not, they can not
be otherwise than of great service to that
body in arriving at a proper solution of
the question Of equitable taxation and the
adoption Of a system of levying and col
Letting taxes that would be big im-
provement on the one now in vogue. The
report of the commission is PLAN, clear,
lucid and olesn-cut, and bears, the stamp
OF laborious and conscientious effort 10
discharge 2 most difficult and arduous
duty, And, while / am inclined to differ
| from the commission on some Of its fea
/ lures and details, yet. with this report as.
basis upon which to build " occurs To
me that tax system can be erected that
VIII be vastly superior TO the one under
which We are now operating. AS above
stated this question Of fair and equita
IL, fevef - q. IN
cult and far-reaching one, and | may add
that IL is furthermore very dangerous
subject Of legislation II it is not properly
handled. Improvement is the object aimed
al, and great care should be taken that, in
our efforts at improvement, We do not
make matters really worse than they are
now. And on this subject and for the
purpose of exempifcation, il your read
ers VIII pardon personal allusion, tquote
the following extracts from a speech de-
( llvered by me at Grapeand, in this tHous-
tom county, on the laih Of May, 1898:
hold that no government has the
right TO lax the people beyond what is
absolutely, requisite to defray It's neces-
aary expenses, economically administered.
While this is true I do not subscribe TO
I the doctrine which has come To be- largely
| entertained that taxation, per Sc lis I'm it,
/ self an OWL, something to be avoided, If
! possible and an escape from which is al
(
believe the real truth Undoubtedly is that
there Is no act which can be performed
/ by a community which brings in 50 large
I return to the credit OF civilization and
general happiness as the judicious expen-
diture. for public purposes of fair par
centage of the general wealth raised by an
equitable system of taxation Among the
fruits Of such expenditures are general
| education apd general health, improved
streets and roads, diminished expenses or
transportation and security for life and
property. also believe it win be found
to he a general rule, that no high degree
of civilization can be maintained In A
Community. and, indeed, that no highly
civilized community Can exist. without
adequate taxation. But I do not admit
the converse of this proposition, that the
existence Of high taxes Is necessarily an
evidence of high civilization In short.
taxation in itself is no more of an evil
than any other necessary and desirable
form Of expenditure; but It Is an evil when
4 IT is rendered excessive through iniud-
eious or wasteful expenditures, or when,
by reason OF Establishment, the levy of
the tax is made an occasion for the coll
lection from the people of a far greater
sum than is requisite TO meet. the public
Requirements of an eeouomically admin
lsteleu soNernmeni. AGt Its
And again, 1t is doubtful If there Is
Faiy evil in Our governmental affairs that
vs. greater than the inequality OF taxa
ton. The. small property holders bear
the lion 5 share Of this burden. Capital
always on the alert to eYadc its snare
Of the taxes, hnds means to escape the nj
and when il is taxed the law under which
II Is done is sure 10 be tested in the courts
IN an effort TO have il declared invalid
and this effort is frequently successful
This disposition on the part of wealth 10
avoid taxation by every means which the
| 1 best legal talent can devise, was shown
in ITS opposition to the late income tar
! law. which the courts finally declared
! unconstitutional. repeat. unta%cd wealth
Z Us among the greatest evils OF our gov
ernment, because it forces the less fortu-
, nate 10 pay the greater portion OF TIT
taxes collected. 1t is right that capita
should bear its just share of this burden
of taNationH
Without desiring TO appear ia the role
OF critic will say that. right along this
Inc, IL occurs to me, from the cnrsurs
examination which have given the com
mission report. Is It's weakest point. Soc
tlnn ! of article S OF our State cnnstlttl.
ZION authorizes the legislature To "psl
incomes OF both natural persons and cor
lporatons, Other than municipal" and rs
Wen 9S, | remember a hill, represented a.
having thc endorsements Of the, present al,
'mpisrsteu. and providing for tax or
incomes. passed tho house of the last leg.
I 'Nlfiafff dNu' lNtN went 10 we SeNdiE
where II was shelved to await tbs acto!
of the tax commission | speak only fron
, memory on this point and may he mis-
. taken, fhe commissions report contains
recommendations for tax ON almost ever,
conceivable subject Of TAXATION hut ] have
failed 70 discover in It. any reference what
ever 70 a tax on incomes II is not proha
BILE that this Is an oversight. and I tax,
II that it's omission is due to some reason
which the commission regarded as valid
aud satisfactory possibly the income IA,
/, decision itself This brings me TO a po!nt
which, it strikes me, is q matter OF i'm
portance in this tax question and vel
worthy OF the most earnest consideration
viz; II the income tax decision does MOI
affect H. would 1t not be well to remit
the tax on all legitimate occupations anf
make II mp by tax on incomes? O
course, l do not mean to question tht
, validity OF an occupation tax Such a ia,
. has been too frequently upheld by thu
courts TO be combatted now. and the sam,
} article OF the constitution above referred
/ to expressly authorizes It's levy And d,
not object to, but strongly favor, a tas
I ION all occupations that are not strictly
i l.aff 4. 80