Brownsville herald. [volume] (Brownsville, Tex.) 1910-current, 1931-02-20
By RAYMOND BROOKS

AUSTIN, FEB. 20.-"No tax sys-
tenn Is complete unless based on
ability to pay: otherwise it IS q
stranger TO equity
With that principle as a starting
point, I have secured the views OF
several OF the leading tax author1-
ties in Texas. Among those whose
matured reasoning appears il the
composite conclusions here reached
are.
John @. Willacy. former senator
and former state tax commissioner
r. @. Weinert, former senator and
former state tax commissioner
leader IN taxation matters il the
present legislature.
Rep. Dewey Young. chairman OF
the house committee on revenue
and taxation.
Charles W. Hobbs. San Angelo
banker.
Rep. Victor b. Gilbert. member,
former chairman. OF the house rev.
enue and taxation committee.
William Cameron. widely known
Waco business man.
Sen. w. A. Williamson.
Geore M. Craig, Port Arthur fl
nancier.
Published views OF Gov. Ross 9.
Sterling and Former Gov. Dan
Moody are alluded to.
The statement that a complete
tax system must be based on the
ability to pay IS that Of Former
Sen. Willacy.
All Of those quoted agree there
r ~iniustices in the present system.
What are the main inequalities and
injustices OF the present system?
l. Principal lcvies come from
property-primarily homes, farms
and ranches-regardless Of whether
il is revenue producing.
?. Much property escapes taxes
altogether.
,. Other property is %confiscated
by taxation.
a. Occupation. production and
excise levies are sporadic and in
equal. One industry IS taxed. an
other Is not. No basis Is fixed for
a tax return on either value or
wealth production.
5. Irreplacable resources. such
as OIL gas. timber. sulphur. Ignite.
are being exhausted without return
TO the government that provides
them and protects tho ownership
IN their depletion.
Prefacing analysis Of these points
IL may be said that many affirm the
theory that a direct income tax is
the ultimate ideal Of Just levy upon
the basis Of ability to pay Two in
come tax bills were offered III the
legislature. But none of those Of
mature experience and familiarity
with taxation from whom this sum-
mary has been complied believes
the income tax. in lieu Of all others.
Is either just or possible In Texas
within the next several years. lit Is
a theoretical goal. some have said
toward which the state NAV move
in calculated. gradual strides. Eco
nomic reasons against its immediate
adoption are outlined fully later In
this series.
Ability TO Fay
Texas Is directly IN line With.
thought Of national leaders Of bust
ness. industry. agriculture and wo-
mems organizations. evolving from
a nation wide conference in Chica-
60 Feb. 6. to be followed by another
conference this spring. committed
TO a Joint study Of taxation with
a view Of revamping the present
system Of the theory Of ability
to pay"
Farms have decreased in value.
Homes. occupied by owners. are not
revenuc-producers. Much real prop
crty Is mortgaecd. vet the one I'M
possession must pay taxes on 1t all.
even with small equity.
Farms and homes AZ present pay
the cost Of building highways. This
an outstanding injustice. has a rem
edy proposed in shifting the bur
den TO road rent. letting him pay
who benefits, and is before the leg
iSlature In the Woodul-Hubbard
constitutional amendments. Past
and future unjust levies upon phys
ical property are adjusted by re
payment and remission Of required