San Antonio light. [volume] (San Antonio, Tex.) 1911-1993, 1923-04-15
Will Seek to Smooth In
equalities Between Coun-
ties in the State.
HAS BEEN LONG NEEDED
Sam c. Lackey of Cuero
Here to Confer About
Proposed Bill.

OF the Legislature and chairman OF
the committee on revenue and taxa
ton, will introduce bill in the House
at the opening of the special session
for the euualizing of assessments ms
between counties, to secure equal and
uniform taxation in Texas. Mr..
Lackey has been in San Antonio sew
eral days comforting on the matter.
an the preparation Of this bill,
said Mr.. Lackey, Il have been assist
ed BY some of the ablest lawyers in
Texas. 1t has been our purpose to
meet the objections urged against the
Satterwhite bill in the regular session
and in several important particulars
we believe we have done so.
First, the state tax commission is
given power to equalize assessments
in the aggregate, as between counties,
! but not the power TO enter into a
/ county and raise or lower individual
| assessments. As a matter of local
self government, that right is vested
BY the Constitution of Texas, in the
! commissioned courts. Many people
I. in Texas are jealous Of giving power
to the central government at Austin,
and prefer to maintain the principle
of local self-government as far as
possible.
Ask Others To Join.
GOn the other hand, not to give
the state government power to super
wise the assessments of its own petty
officers flor the county tax assessors
alon ctota offinarS CO nrOvi1pd for
in the Constitution). is TO take away
from the state its sovereign power TO
levy taxes. It is self evident that
the authority that fixes the assess
ment levies the tax as truly as the
authority that fixes the tax rate. The
state has not and cannot, therefore,
relinquish to county assessors absolute
power to fix assessments without
regulation or supervision. Such
notion is absurd.
The constitution, however, does
name the commissioners courts as "a
board of equalization" inside of the
counties. This right we seek care
-fnlly to preserve. Taxpayers desiring
10 protest raises in assessments, I'M
der our bill, do 30 before their own
county commissioner courts. They
do not have to go TO Austin.
Il recognize the fine work in the
cause of equalization of assessments
by Lee SatterwEitt of Panhandle,
and have asked him to Join me in the
bill am presenting.
Show Tax Inequalities.
Because this matter of tax equal
ization is a matter of statewide in
terest, in which at least 153 counties,
who are paying all the taxes to run
Texas, are vitality interested, | am
asking a number of representatives to
Join me in presenting this bin. 1t is
not any one mans fight, but fight
that vitality concerns all Texas.
Neither is the inequality in assess
ment in Texas confined TO land alone.
1T extends to city real estate, personal
property, stocks of merchandise, cat
tie and other live stock, etc. / can
cite you county that assesses its
cattle at an average of $50 per head,
other counties assessing at 5000 or
500, others at $4,000 to $4,000 a
head. Inequalities as glaring in other
kinds OF live stock can be cited.
"Banks are taxed on capital stock,
surplus and undivided profits money,
whose value does not vary in Texas.
But some counties assess their banks
Cor state taxation at 10 per cent to
20 per cent of value; others at so per
cent to IS per cent. Yet our consti-
tuition reads, Article z, Section /:
Taxation shall be equal and uniform.
All property in this state, whether
owned by natural persons or corpora
lions. other than municipal, shall be
taxed in proportion to its value,
which shall be ascertained as may be
provided by law
Other States Have Acted.
~No patriotic Texan, no matter
from what county he comes, but will
agree that these fragrant violations
of the plain letter, and spirit of the
constitution should be stopped by law.
Thirty-four other states in this Union
have developed and have corrected a
similar abuse in unequal assessments.
What they have done, Texas can do.
Until Texas makes this absolutely
necessary reform; there is, in my
opinion, no hope of getting our state
finances on a safe and conservative
basis.
"Of our $2s,0O0,OO0 of revenue last
year, the state tax commissioner re-
port shows over S20,0OO.OOO came
from the counties in ad valorem and
regular taxes. Already the oyer-pay-
ing counties are announcing n policy
of reducing ass-ssneots t. the same
basis of valuation followed in the other
: counties. This means in one county
that l could cite cutting the states
revenue S2000o0 Texas is already
sd.o00.00O in arrears, and drastic re-
ductions in the states revenue as
these proposed cuts in assessment in
dictate. will mean absolute bankruptcy
for Texas.
Nor will it be possible. in my judy
ment, 10 fill up this deficit by levying
fpecial taxes on business, as some
Legislators wish TO do. For one rea-
sou. these special taxes are difficult
NJ make constitutional, and are nearly
always tested ont in the courts. II
equal and uniform taxation is refused
these cvcrpaying counties and they cut
their assessments TO the level OF tn,
other counties; and Il TIE special 'a1
laws ere held up in tho courts wher,
viii the money come from TO run tn
state government and the schools AM
other state institutions in the inter
im?"