San Antonio light. [volume] (San Antonio, Tex.) 1911-1993, 1923-03-07

most sure. they said. TO call specia
! session Immediately for that purpose
There has been no concerted at
tempt on the part of any group o.
the lawmakers Of either the Senate
or the House. it appeared. 10 fiji
upon given bills as being adequate tC
balance the states accounts III Tho
light of certain and anticipated ex'
penditures. Even among the senators
who have opposed tax increases as q
general proposition, there seems to be
no unanimity of opinion as to just
which one OF the pending bills is
preferable.
A representative of The Light in
terviewed dozens of senators and rep
resentatives Monday, but was unable
to find any two who entertained the
same ideas concerning taxation III
general or the pending tax bills in
particular. One lawmaker would say
that he believed in taxing the oil
companies. and would tell why. An
other would say that he was in favor
of taxing the "unearned increment"
in profits from the sale OF land. but
would explain that he would not in
troduce such measure in the special
session. il there should be one. simply
because he didn't believe it would
have q chance of being enacted.
Canvass DisclOses Little.
The canvass made by The Lights
representative failed also to discover
any notable degree of uniformity in
the theories advanced by the law
makers to explain the cause of the
state governments financial condi-
ton. Some said that shortage of
funds was due to the "mistake" Of
the automatic tax board in fixing the
rate at % cents two years ago. A
member Of that board said that it
was due to the war;" or rather to
the slump in property values shortly
after the war, during the dcflation
period.
Still others asserted that the state
governments total revenue had de-
creased so greatly because an unpre-
cedented large number of property
owners had failed to pay their taxes.
On the other hand the enactment
Of the Bonham delinquent tax bill
now pending, was urged as a means
of collecting unpaid taxes. When
inquiry was made as to whether the
passage Of this measure might not
result in the raising of such a large
sum Of money as to obviate the al
legged necessity of putting into the
statute books any other of the seven
pending tax measures. the usual
answer was possibly So or shrug
of the shoulders.
Further inquiry in the capitol re-
suited in the rough estimate that the
unpaid taxes owing TO the state
amount to about $S,000,000 or $10,-
100000.
IF the state would go about the
job of collecting taxes in a business
like way" one official said. there
would be absolutely no necessity for
any additional tax laws whatever. "
One feature of the general situa-
ton which observers Of the Legisla-
lures proceedings regard as mark
OF inconsistency on the part of the
Neft administration appears in the
general impression among the law.
makers chat it is the purpose of the
governor to reduce the ad valoren
rate, which is now at the constitu
iional limit. But nobody would under
take to defend what one senator de
Scribed as a policy of taking money
out of one pocket" through thu
medium of additional tax laws. ant
putting money into the other peck
| et," by means of reduction in tn
present tax rate. The only theor
advanced was that possibly the gov
ernor had in mind his campaig
| pledge of economy.
| Fears GrOundlesS.
An inspection OF the bills concern
ing which some taxpayers have bee
extremely apprehcnsive. bills tina
were supposed to be worse than cor
iiScatory. disclosed that these particr
lar fears were groundless. For ca
ample. it had been rumored in som
quarters that the inheritance tax bi
introduced by Representative John 7
Smith of Travis county. provided tha
upon the death of childless perso
his estate would 90 to the state. Tn
bill does not. and did not original,
contain any such provision.
IL was presented as propose
amendment 10 the Inheritance tax la
Of 1907. Under its provisions. b.
quests not in excess of $4,000 woul
be exempt from taxation. Amount
in excess of that figure. IN TO SO
900 would be subject TO tax of
per cent after deductions had bee
made for all debts of the estate. il
Guiding federal income tax. and +,
expenses incident TO the funeral an
last illness Of the deceased. q
amounts above $4,000 the ra
would increase gradually. until Il
maximum of 3 per . cent had be,
reached on amounts in excess of 81
100000.
Application of Rates.
These rates apply. however. on
TO ANY direct lineal descendant ,
ascendant of the deccdent. or 10
legally adopted child or children.
to the husband Of daugh.e err or 4
WIFE OF son." and to religious. cd
cational or charitable organization
located within the state. or to a cit
town or county within the state. ei
The rates are higher for beouests
! relatives of the decedent other th:
those mentioned. and also for pcrSo
and organizations outside the sta
The author Of this bill pointed o
that it would be possible for anyor
in making his will, TO bequcath l
of his propcrty in such manner tn
none Of it would be subject to