San Antonio light. [volume] (San Antonio, Tex.) 1911-1993, 1923-02-11
Propose Constitutional
Amendment to Encourage
New Industries.
NEED MANY FACTORIES
Rich in Natural Resources,
Texas Deficient in
Manufacturing.
Austin, Tex, Feb. 1o.-In order to

Austin, Tex, FeD. 1O.-ln oroer 10
encourage the establishment in Texas !
of manufacturing plants for the manu- |
facture of cotton, wooden, worsted, !
leather or silk goods, it is proposed to /
exempt from taxation for a period of
ten years such plants, in joint reso- |
luton introduced in the lower House of
the Thirty-eight Legislature, proposing
an amendment TO Seceion 1, Article 81
Of the state constitution. The authors
of the resolution are Representative
Lewis 7. Carpenter and Representative
Irwin, both of Dallas.
Under the terms Of the proposed
amendment, the property of all such
plants is to be exempt from taxation
for a period of ten years beginning
January !. 1924. After that period ii
is proposed to tax these manufacturing
plants on the basis of 10 cents on the
500 property valuation. 1t is not pro-
posed to exempt such plants from the
payment of a school tax, but all other
kinds of taxes.
In the event the legislature adopts
the proposed amendment, it will be sub
mitted to a vote Of the people at an
election to be held on the fourth Satur.
day in July, 1923. The sum of $4,000
is carried in the resolution to defray
the expenses of the election.
In the opinion of Representative Car
penter, no better way could be devised
10 encourage the establishment in Texas
Of cotton and silk manufacturing plants
that will utilize the raw material; Tex
as beginning at the present time quite
deficient in such plants.
Test Of Resolution.
The text of the joint resolution pro-
posing an amendment to the constitu-
ton Of the state exempting factories
from the payment of certain taxes for a
period of ten years, follows:
Be 1t Resolved by the Legislature Of
the State of Texas:
Section /. That Section /, Article
s, of the Constitution of the State of
Texas shall be amended so as to read as
follows:
Taxation shall be equal and uniform.
All property in this state, whether own
ed by natural persons or corporations,
other than municipal, shall be taxed in
proportion TO its value, which shall be
ascertained as may be provided by law.
Ihe Legislature may impose a poll tax.
1t may also impose occupation tax, both
upon natural persons and upon corpOr-
atoms, other than municipal, doing any
business in this state. 1t may also tax
incomes of both natural persons and
corporations, other than municipal, eX-
cept that persons engaged in mechanical!
and agricultural pursuits shall never
be required to pay an occupation tax ;
provided, that two hundred and fifty
dollars worth of household and kitchen
furniture belonging to each family in
this state shall be exempt from taxa
ton; and provided, further, that the
z occupation tax levied by any county,
city or town, for any year on persons
or corporations pursuing any profession
or business, shall not exceed one-half
Of the tax levied by the state for the
some period on such profession or bust
ness. Provided, however, that the Leg
islature shall not for and during the
period Of ten (10) years next after and
beginning with the first day Of January,
A, D. 1924, levy against any property,
real or personal, used for and as a
part Of any factory that is engaged ex-
clusively in the manufacture of cotton,
wooden, worsted, leather or silk goods
within this state a greater tax than 10
cents on the hundred dollar valuation,
and that all such factories shall during
said period be free from any other char
acter of taxes, except such as may be
levied for the benefit of the public
schools within this state.
Submit to Vote.
Section 2. The foregoing Constitu-
tional Amendment shall be submitted
TO a vote of the qualified voters of this
state at an election to be held on the
fourth Saturday in July A. D. 1923, al
which election all voters favoring said
proposed amendment shall write or have
printed on their ballots the words:
"For the amendment Of Article s.
Section j. Of the Constitution Of the
State OF Texas, limiting the amount OF
taxes to be levied or assessed against
factories engaged in the manufacture
of cotton, wooden, worsted, leather OF
silk goods"
And all those opposing said amend
ment shall write, or have printed or
their ballots:
~Against the amendment Of Article
8. Section /. OF the Constitution Of
Texas. limiting the amount of taxes tc
be levied or assessed against factories
engaged in the manufacture Of cotton
wooden. worsted. leather or silk goods.
Section 3. The governor Of this STATE
is hereby directed to issue the necessary
proclsmation for said election. and It
have the same published as required b,
law
Section 4. The sum Of five THOUSAND
dollars (s5eo0.00) or 80 much thereo
as NAV be necessary is hereby appro
priated out Of the funds Of the trens
ury of the State Of Texas not Otherwis
appropriated. 70 pay the expense O
such publication and election thereun