Brownsville herald. [volume] (Brownsville, Tex.) 1910-current, 1929-04-17
Three Subjects Of Legislation

Governor Moody in his proclamation converting
in special session on April % the F~orty-first legisla-
ture set out three subjects of legislation for submIs-
sion. He reserved the right to present other matters
from time to time during the session.
First-legislation concentrating the Texas prison
system. Second-carrying into effect the amend
ment to the constitution providing for a state board
Of education. Third-legislation providing a merit
system for the selection of subordinate employees of
the state government.
This makes it interesting all around. Lest we
forget, the constitution of Texas declares that taxa
ton shall be equal and uniform. This provokes from
Mgr. Gus Reininger of the Texas League for Equal
and Uniform Taxation the following biting comment:
Merely stating in the statutes that assessment
shall be on the full value of the property has not
brought about and does not bring about assessments
for full value of property. A law providing for equal
ity of assessments throughout the state, which does
not provide a means or method Of inSuring equality
is Intellectual to accomplish the purpose stated in the
law"
Mgr. Reininger has been digging into the records.
He produces figures to show that Fannln county,
prior to the enactment Of the full rendition law in
1906. was assessed at s13, 10000. Assessed valuation
of the county for the year 1923 is SIS, 594,o0O, or an
increase of 40 per cent. Williamson county for the
year 1906 had an assessed valuation OF S15,553OO0.
For the year 1928 the assessed valuation of William
son county is $50, 86200o, or an increase OF SO per
cent over 1906 valuation.
Mgr. Reininger contends that the better percent
age assessed on the taxables Of Williamson county, as
compared with the percentage assessed on the taxa
bles in Tanning county, is equal to the sum of S.
461, 600 annually, which for the period Of % years
1907-1e28 constitutes the sum Of Sal, $4,000 under
assessed in Fannin county.
He contends that the average tax levy of the state,
for the said period Of % years is 50 cents on the 500
assessed valuation, equaling the sum of $737,994 un-
der paid by Fannin county as compared with the
amount paid into the state treasury by Williamson
county on taxables Of the same value.
Hopkins is a very prosperous county. Hopkins
Ehas just secured a Carnation milk product plant.
|Mgr. Reininger points out that Hopkins county for
THE period above stated increased its assessments SO
per cent, therefore, underpaying S323,637 as COM
pared with the amount paid by Williamson county.
He says Van Zardt county for the same period
increased its assessments 634 per cent and as such
result underpaid s234,2e1 as compared with the
amount paid by Williamson county.
Upslur county for the same period increased its
assessment 60 per cent. resulting in the county I'M
derpaying the sum Of s152O16 as compared with the
smount paid by Williamson county. This is the milk
N the cocoanut from the viewpoint Of Mgr. Reinin-
ger: 1.-THE fact, that for the eight years 1o2O-1927 in
elusive, two-thirds Of the entire state ad valorem
LAKES were paid for the education of the children IN
fhe public schools and the indisputable fact that the
assessment as between counties range from Is to 40
per cent. should be convincing evidence that the
present system retards the progress of education, IN
Mat it fails to secure for the educational fund the
pro rata per portion from each county and is there
fore radically wrong and unfair in the distribution
} f the burden Of government"
Section one Of article eight Of the constitution Of
| Texas reads: Taxation shall be equal and uniform"
Is it?