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


OF three articles on state taxation.
The articles present in composite
form views OF leading tax authori-
ties in Texas. This sets out glaring
inequalities and injustices and pres
ent reform tendencies. The second
Celebrates views Of foremost think
ers on the subject. The third pre-
sents views on a fair, co-ordinated
ederal-state-local tax system.)
BY RAYMOND BROOKS
AUSTIN. Feb. 2O.-"No tax sys-
tenn is complete unless based on
ability to pay; otherwise it Is a
stranger 10 equity"
With that principle as q starting
point, / have secured the views Of
several of the leading tax authori-
ties in Texas. Among those whose
matured reasoning appears in the
composite conclusions here reached
are:
John G.. Willacy, former senator
and former state tax commissioner.
+. c. Weinert, former senator and
former state tax commissioner,
leader in taxation matters In the
present legislature.
Rep. Dewey Young, chairman Of
the house committee on revenue
and taxation.
Charles w. Hobbs. san Angelo
banker.
Rep. Victor q. 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 s.
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.
AL OF those quoted agree there
are injustices In the present system.
What are the main inequalities and
injustices OF the present system?
1. Principal levies come from
property-primarily homes, farms
and ranches-regardless Of whether
1t Is revenue producing.
2. Much property escapes taxes
altogether.
3. Other property Is confiscated
by taxation.
4. 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.
s. I~rreplacable resources, such
as oil. gas. timber. sulphur. Ignite.
are being exhausted without return
70 the government that provides
them and protects the ownership
In their depletion.
Prefacing analysis OF these points.
it 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 IN the
legislature. But none Of those OF
mature experience and familiarity
taxation from whom this sum-
mary has been compiled believes
the income tax. in lieu of all others,
Is either just or possible In Texas
the next several years. It is
n theoretical goal. some have said.
toward which the state may move
In calculated. gradual strides. Eco
nomic reasons against It's immediateI
adoption are outlined fully later in
this series.
Ability to Pay
Texas is directly in line With
or national leaders OF bust
ness. industry. agriculture and NO.
mems organizations, evolving from
! nation wide conference in Chica-
20 Feb 6. to be followed by another
conference this spring, committed
10 a joint study Of taxation with
4 view of revamping the present
OF the theory Of ability
10 pay"
Farms have decreased In value.
Homes, occupied by owner are not
-evenue-producers. Much real prop
srty Is mortgaged. yet the one IN
possession must pay taxes on it all.
wen with small equity.
Farms and homes az present pay
he cost OF building highways. This
IN outstanding injustice. has q rem
proposed in shifting the bur
len TO road rent, letting him pay
rho benefits. and is before the leg
IN the Woodul- Hubbard
institutional amendments. Past
nd future unjust levies upon phys
cal property are adjusted by re-
Nayment and remission OF required