The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1918-11-07
PEOPLES FORUM
ACKNOWLEDGEMENT
PUBLIC OPINION TAXATION.


throughout the United States" U. S.
7 Constitution. Art. !, Sec. S True
/ this don't apply direct TO state taxa
/ ton, yet it is one of the fundamental
principles of law. as to the legal pow
ers Of taxations.
Taxation shall be equal and uni
I FORM" Texas Constitution, Art. 3,
Sec. /. this sentence don't apply TO
rates. the constitution provides the
rates. that each taxing district can
levy. 1t applies only to values to be
placed upon property for taxes. II
/ one taxing district values lot at
$500 90 and another taxing district
values the same lot at $4,000 then
the taxation upon this lot is not equal
and uniform.
Mark you now, the sentence tax
alton shall be equal and uniform"
mas no bearing as to rates of taxa
tons that each taxing district can
levy. the constitution settles that
question then il is plain that the sem
'tcnce Taxation shall be equal and
uniform" can apply only to valuation
Of property for taxes This was the
intent Of the trainers of our present
State Constitution.
When the constitutional conven-
ton met IN 1875. Texas had just got
EN- from under carpet agism and Il
was the intent Of the convention 10
Z take all taxing powers away from
r Austin. and TO fix the rates Of taxa
tion for all taxing districts and 20
make the county unit for fixing
I the values upon property for taxa
ton and the commissioners court OF
each county was made the boards Of
equalization 20 equnlize and value
property for taxation for State. coun-
I ties and all other taxing districts
This was the intent Of the conven-
I ton. and IL was understood that way
| by the people for many years For
years all sorts Of statutory laws have
been enacted and construed by the
courts, SO as 10 enable taxing districts
20 have values as they wished. regard
less Of the constitutional limitation
Again, | repeat that the sentence
i"taNation shall be equal and UNI
form applies only to the valuation
placed upon property FOR taxes, and
the constitution provides the method
for obtaining the values Now. If
taxing district counters this method
and values lot AT 100000 and an
other taxing district values the same
lot at $4,000 then the taxation upon
this lot is not equal and uniform.
hough ii may be statutory
Lubbock City is within the bounds
Of four separate taxing districts.
State. County, City and school Now,
If il be legal, (the law that each
valuation upon the same proper
ty for taxes, then the sentence.
taxation shall be equal and uni
form" has no meaning and is null. In
law the word shall has a positive
meaning
| repeat. as TO rates of taxations.
the convention settled that question
by fixing the rates Of taxation that
each taxing district could levy Up
on this point there can be no consti-
tutional issue. but it was not posi-
bic Gin fact impossible) for the con
lvention, uniformly to fix the valua-
tons upon property for taxes; this
great power had TO be lodged some
where. so as to have uniformity as
near as possible. So the commission
ers court of each county were EN-
powered to act as board Of equal-
cation to value and equalize property
for taxation, for state. county, and