, 1934-11-18
TAX REVISION
Is URGED BY
RALPH AGAR

Cameron County Tax Assessor
and Assessor Collector Elect
It is said that any revision of tax
laws Is the product Of depression,
and investigation viii show that
during depressions Of the past some
states revised their tax systems. /
refer 20 the ~depressions Of 1914 and
OF 1921.
Since the beginning OF the pres
ent depression, many states have
revised their tax systems and many
more r contemplating doing 80.
There win be opposition to any
plan TO revise the present system.
but / feel certain that investiga-
ton viii show that those opposing
II are not paying taxes, under the
present system, In proportion TO
their income. or are among those
who. at present, are not paying
taxes at all. Organized groups can
defeat the adoption Of a revised tax
bill. or BY endorsing Il, can n
courage such legislation MS TO as
sure its adoption. It is too bad that
the majority Of tax payers, such as
farmers and small land owners, are
moi organized they rely solely upon
their elected public officials to look
after their interests. II Is the pub
lie duty TO acquaint public off,
Gals with their desires. and the
majority should always rule.
Our Present System
Under the present system the tax
assessor" is supposed to assess casn,
whether IN the bank, IN a sock or
buried in an empty tomato AN
Unlike real estate. cash is hard TO
find, and the assessor car merely
take the owners's affidavit as to
whether or not he has any. How
ever. when the owners digs up this
money and makes a down payment
on a "house and lot" or a parcel
of land. he is taxed the full assess
ed value Of the property, even
though he. In reality. owns only an
equity in II.
The farmer who plants potatoes
on his land a few weeks earlier
than his neighbor and whose en-
tire r is lost by q freeze. pays
the same tax on his land as does
his neighbor whose crop was not
lost and who realized a profit on
his potatoea
The owner of a vacant building
pavs the same tax on the property
as does the owner Of q building CaS-
Stunning the assessed value Is the
same) who 4 fortunate in having q
tenant paying rent. And so on.
"A big per cent Of our popuiation'
made ND of professional men, me
chanics. clerks, ETC., having n
but who owns n % property,
nav no tax yet are enabled TO en-
joy the privileges Of police and fire
protection. schools, pavements ano
public improvements without help
ing to pay the cost.
Taxing inventories
Under the present system q man
stands 60 loose his home, or farm,
which represents his LIES savings,
for the reason that he is unable 70
pay his tares, due to no income. Inc
same applies TO the merchant. IN
ventories are nov tared as OF jan
nary 1. one firm may have done a
gross business of $4,000, and an
other 100000 during the year, yet
their inventories. on the first OF the
wear. NAV show the same. Both
would pay the same tax rates. There
u nothing to prevent the stock be-
ing reduced prior to January LIST,
and increased shortly after.
The proposed gross income tax
would encourage the employment
Of labor.
II * common knowledge that to-
day II IL cheaper to rent than II
IA 70 own a home. Texas has en-
deavored to protect homes. but I'M
der our present tax system, II the
head OF the family becomes sncaps-
citated, or dies, his family may De
put out into the streets Tor IN
ability to pay the taxes.
In 1898, In Cameron county, cis-
rus fruit trees we're taxed accord
ing 10 the age. A hurricane destroy
ed the fruit but the trees were tax
ed as II they had produced a large
fruit crop.
The professional man uses his
nroSsion to make q living, the lar
mer uses his land for the r PR
pose. Under the present system the
profession Is not taxed: the land IS.
BY taxing income they are treated
equally.
our banks and loan companies 70
dav do not like 10 make loans With
real estate as security. They know
that taxes are a first lien on The
property. j.,
The proposed income tax VIII
differ very little from the federal
tan o levied against manufac-
lures. which we pay without realiz-
ing u
Change the System
Treat everyone alike. lift the pres
rnt burden from the farmer ara
small land owner. Tax only those
who have an income. Take the pig
tax burden off all OF our real prop
ertv. and drive off the "bug-a boo
that keeps us awake nights In fear
of loosing our homes. Encourage the
Improvement Of property. building
of nice houses and increase The
sales value or all property. BY do
Inc this our population will in
crease. people who are now kept cut
by reason Of high taxes on real es-
tate will move down to enjoy orr
fine climate and productive soils.
we have an opportunity o TO
urofit BY the experience OF other
states. IT would suggest that a
committee OF "sax experts be ap-
pointed at once. ARE being taken 20
eliminate all politics and controlled