San Antonio light. [volume] (San Antonio, Tex.) 1911-1993, 1923-02-08
A FICTITIOUS DEFECT

Once morc-and this is about the
'steenth time-certain public officials are
imputing to the Texas constitution de-
fects which it docs not contain. Although
he did not say so specifically, Governor
Ncff has certainly created the impression
that in his opinion the recent court de-
cision in favor of pipeline company that
had refused to pay taxes levied against
it proves that the organic law OF this
state has outlived its usefulness. What
the governor actually said was that the
present constitution had stood in the way
of nearly every effort that had been made
to distribute more equitably the burdens
of government. Coming upon the heels
of the decision which nullified the law
which provided for the taxing OF the gross
receipts of pipeline companies, the gov
errors remarks were generally regarded
as applying to that decision.
But as a matter of fact it was not the
Texas constitution, primarily, that stood
in the way of this alleged attempt to dis
tribute the burdens of government more
equitably. The great barrier was the con-
stitution OF the United States.
AS even the governor of Texas ought
to know, the federal constitution speciti-
cally vests in Congress, and in that body
exclusively, the authority to regulate
commerce between the states. 1t was on
the ground that the gross-receipts tax
law violated this part of the federal con-
stitution that the court declared the
statute unconstitutional.
1t was clearly the intention of the laws
makers the court said! to levy a tax
upon both the interstate and the intra-
state business Of the pipeline companies
operating in Texas. Therefore there was
no doubt as to the laws uncOnstitutton-
ality.
Yet Governor Neff, advocating the
calling of a constitutional convention,
makes an assertion which is generally IT.
terpretcd as slap at this states organic
law If those who are urging the adoption
Of radical changes in the states charter
don't know the difference between a mere
statute and one of the oldest provisions
of the national constitution, they need not
be surprised il their competence as con-
sttution-makers is seriusly questined.
There is nothing in either the national
or the Texas constitution to prevent the
Legislature of this state from enacting
law to distribute more equitably the
burdens of taxation. There is nothing
in either of those great documents &c
prevent the Legislature from enacting
law to tax the interstate business Of pipe
line companies operating in Texas. Blu
no law that the Legislature might enact
and no constitution that the state NIGH
adopt, would give the government o
Texas a right to tax the interstate bust
ness of such companies.
&c. in this case as in many others tina
have been cited from time to time, thu
advocates of new constitution for TcNa
have injured their cause instead Of pro
noting it. Yet it is to be anticipated
that the habit OF calling for changes in tn
organic law for purposes that can prop
erly be served by the enactment of mer
statutes will endure for some time t
come. 1t is habit that will have to b
outgrown-and one of the most potent fac
tors in the process will be the vote of tn
people against unnecessary changes i
their organic law. ~