, 1934-12-16
TAX SYSTEMS
FAULTS SHOWN
BY VALLEYITE
To The editor:

~ 80
our Valley people and has consist
emily through the years over q long
existence tried TO in~telligently define
u problems, give us all h news
and Fundamentally boost the en-
tire Valley from Mission to the gull
from Raymondville 20 BROWNSVILLE;
surely as a Valley resident I am
justified In the use of the ~poSSeSsive
case. / feel sure your ardent desire
Is to make all CT us feel that II Is
indeed cur paper. -,
I say that in our Sunday Herald
there appears an editorial having
for IT, subject matted the tax stu
alton; more especially the delinquent
tax situation. / too am ready 10 say
II is truly a serious condition tnal
c~onfronts not only our state and To-
cal administrative bodies but also
our legislative bodies and alas as
Joe Penner would say, our sorely
tried and often times disgruntled
property owners. so c2led.
There is little use in pointing out
the many inconsistencies OF our
present tax system; they are wei
known and severely criticized by all
who have TO deal with such matters.
1t Is hard, however, 70 keep from
drawing attention to the maniiestly
unfair practice Of penalizing the
progressive public spirited property
and home owners who very often
deny themselves and families for the
purpose OF improving and beautiiy-
ing their properties In an endeavor
to carry their civic responsibilities,
surely this is an inconsistency that
our boards of equalization and others
would do well TO avoid. II n has
to be penalizsd for improving had
not one better buy tax exempt bonds
instead.
Now I would not have YOU for a
moment think we have lost sight OF
our responsibility as American citl-
zens; We the people OF this great
state and nation ought TO bear the
burden OF the state and nation but
1t should be a burden consistent with
fairness and reason. One Is tempt
ed in the light Of certain existing
conditions TO think the tax burden
Is often unfair and unreasonable.
For many years l have heard II
said that death and taxes were the
only absolutely sure things in life.
Well we have had a very intelligent
medical fraternity working hard and
long with very gratifying results TO
improve the health of mankind and
defer the visit OF the grim reaper
but what has been done construc-
lively about remedying the evils
OF our tax system.
Before I even try to suggest a
way in which We might handle our
delinquent taxes let me say a few
words about the decision rendered
by the Honorable Judge Kennerly
in the federal court the other day
and OF which you speak in your
editorial, no doubt the decision was
in keeping with the legal aspects
OF the case but just what did the
honorable Judge Elean when he
said the irrigatisn district had not
tried TO collect the bond tax, did he
mean 10 suggest the district should
have sold the properties Of the ones
that had failed TO pay their taxes
Notwithstanding the fact that the
property offered for sale would not
have brought ten cents on the dol
lar? Are the rights OF the bond
holders paramount; very few OF
them paid over eighty cents on the
dollar for the bonds and / have
heard Of irrigation districts that
sold for less than eighty cents on
the dollar? 1 am now more than
persuaded that consistency Is still a
jewel. Under present conditions how
do the bondholders expect TO get
back q dollar for every eighty cents
they have invested together with
high rates OF interest; l fear in such
matters we are still q long way from
having arrived.
Taxes when delinquent become a
: first lien against the property and
because our laws have made Il pos
sib,e a grave injustice has been done
to those unfortunate enough TO
have delinquent taxes. IN such
IS an excessive penalty and in
terest are imposed. penalties and
interest entirely inconsistent with
fair business methods. 1t would ap-
pear that the law which makes
such interest and penalties possible
presuppoSeS or takes for granted
that If a tax payer does not pay
his taxes when Que II Is because
he does not want to pay them and
he should therefore be made ID
suffer. Is this thing supposed TO
be done III the cause of Justice, If
60 one can with undeniable provo
cation say Oh Justice what hard
ships are being imposed 10 Thy
name. / am convinced that this
very condition Is responsible for the
declination Of many TO invest In
real estate today. ! wonder why a
property owner cannot get the same
decent and common sense business
treatment that a business man gets
who Is willing 10 put up his prop
erty Tor security when asking for
q monetary accommodation. The
delinquent tax payers property Is
already up as security. why the
abuse to which he is subjected?
Is there any good reason why our
representatives at Austin cannot
get together and enact a law Civ
ing the haraSsed property holder a
chance TO pay his delinquent taxes
over a period OF say five years in
annual installmentS with a fair in
terest rate; an interest rate that
would care for the none which the
different tax receiving bodies might
possibly have 10 borrow. II has
been done in other states with high
" gratifying results. I am sure that
our governor-elect, the Honorable
James Alfred. has sensed the need
Of such legislation. I. personally,
rcan conceive Of no more important
problem seeking solution in the next
session Of the legislature than that
OF delinquent taxes.
I earnestly pray that the day will
never come when men and women
will want TO Shirk the responsibility