The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1902-10-24
WhiIe a report frOm the same counties 20
his office since July /, 1902, gives the


are keeping closer up with all parties who
are subject to the occupation tax.
The greatest difficulty experienced by this
department In enforcing the liquor license
has been with the brcweries of the cities.
In regard to their own tax they have been
punctual 1t has been the custom az the
hreweries to pay the State tax for their
customers, collecting from them weekly.
hnd as result from this practice that the
collectors were looking u the brewerles 10
some extent, and the hrcwerics were look
ing TO their customers. | could see where
the state suffered by a transaction OF this
Kind, ms the collectors could keep up better
with the time that man went into hush
ness. aud the amount Of tax he owed II he
dealt directly with the man who did busl
ness; and as q further result from this
practice, the license which the State Ia
tended should be placed In conspicuous
place by the Ycnder OF liquors wah locked
In the vaults OF the hreworles and IN Il
great many instances there was never any
application 10 the county clerk for license
but the receipt of the tax collector was the
only evidence of good faith ~ the man who
followed the business | caused IN several
cities of the state all parties to he arrest
ed who failed and neglected to place their
license In some conspicuous place. In some
Instances they were prosecuted, In others
they were not prosecuted because the per
tics arrested had In good .nlth paid their
money for license to the brewcrics and the
officers thought II would be hard matter
Ia convict As a consequence of the prose
cutlon the occupation tax has been In
creased, and every party selling whisky Is
now doing business In his own name n;
stead Of the name Of the brewery that was
backing him letter from q tax collector
In North Texas addressed 10 tnis office
says:
In regard to the prosecution pending for
violation OF the liquor laws, fifteen more
men Of the old gang have taken out whisky
license that never aid before aud every
man for the first time In the history Of the
county Is doing business in his own name.
| attribute II 10 Your action In recently
| having parties arrested who were not post
| ing their license IN accordance with law
Vt requires constant yiligance upor the
part # the revenue agent 10 see that the
| occupation tax law Is enforced, often the
! Influences and powers are so great that the
tax collectors hesitate and can not strictly
enforce the law NJ the peril OF losing his
office nj the next election. II would be
sensational were this office to reveal letters
received from some tax collectors In the
State asking this office Ia give positive in
structlous that certain things be done.
In the county Of Bexar there is appointed
by the commissioners court an inspector Of
liceuse. whose business II is 10 see that all
parties pay the proper license and at the
proper time ! md as a consequence that
II enables the tax collector TO keep up bet
ter with the occupation tax against an cnll-
ings, trade aud professions, and believe
IL would he 10 the interest OF the State to
have like officer IN all counties contain
Ing cities Of any Size
Ii Is impossible for the tax collector
whose duties keen him In his Office 10
keep up With each and every party who
pays an occupation tax
| / believe II would be 10 the interest OF
the state for all occupation taxes to ex
plre al the same time aud in order 10
| have i 50, the tax must be graduated:
The State whisky license should end at
the same time that the National liceuse
! ends, to-wit; july / ~ every year. BY
| this means the tax collector can more
| readily keen up with each and every oceu-
/ patton taxpayer. Al II Is now, the Ma
4 tional license ends on july ], while the
! state license ends at any time
There are nlnetysix different occupa-
| lions IN the state that are taxed and
| each and every one OF them may end at
| different time. each and every one belong
/ ing to each class NAV take license that ex-
] pire at different times. II IS easy to see
| how the state loses by not having license
10 end uniformly: that Is to say, let the
occupation tax year begin and end at
Il is no uncommon thing for parties 10
| 70 for mouths and months without pagL2g
| their taxes. all because they are over
| looked by the tax collector; In the cities,
| where the parties are continually moving
| from place to placc. and a great many oe.
| cupatlons are on the 60. thousands and
| thonsands az dollars are lost annually, be
| eange the tax Is not graduated and the
| license exulre at the same time. Under
the present law, there Tier j. iax on retail
| beer exclusively $50 per annum. ! be-
| love II would be 10 the interest Of the
state ananciaily and morally; e e,,9mnel
! ~ nav the same tax. and the tax should
moi 81 less than $500 70 the state, unless
/ II Is IN a local option county, me mum
] hsr ~ drlnkirR places would be decreased
but me revenue would be increased. II y
| ssgd that the places In the cities that sell
heer alone the knowing ones can always
~ any drink for which they call. This
intent he ascertsined as fact " the
Venue aeen. should be nlaY detective by
csiiing for 2 drink himself but all men
80 rot huiit alike on that proposition,
sev,. men prefer not 10 deceive II there
Il anv pnssible war 70 avoid Il; there =
a,rvavs A wav From a moral standpoint,
| ~. ~ aetservafion teaches me that II "a 70
~. interest of the state to False the TAI
aeainsf vendors cf malt hauors te ING