, 1935-03-21

Wanted-A Comprehensive
Taxing Program

For a number Of years it has been all too painfully
evident that something is materially wrong with the
taxing system employed in Texas. The system is
wrong because it fails in its main purpose, that Of
bringing revenue into state. county. city. and district
golfers.
Admitted by all who give thought to such matters
10 be wrong. the system continues and not only con-
tinues, but gets no better fast as the legislature re-
fuses TO get down to bedrock and devote time.
thought and study to the perfection Of an entirely
new and basically different system Of gathering
revenues TO run the. state and its various political
subdivisions.
Not that the legislature does not consider taxes,
goodness mol Hardly a member OF the house or Of
the senate but does not have his pet tax bill which
would impose a special tax on this. that or the other
thing. But the trouble is, none Of bills are coordin-
ated, all are offered as single pieces Of legislation
without regard to the very dangerous trend that Is
being evolved from our tax system snd situation.
In the present legislature we have bills proposed
10 tax automobile refinancing companies; to levy an
additional gasoline tax; to levy an additional sui
phur tax; to tax chain stores gross receipts { a bill
similar to which has already been declared unconsti-
tutionaI by the Supreme Court of the United States;
10 tax chain stores on a graduated scale depending
upon the number Of units in the chain. and so on
down the line.
These proposals may or may no have merit. but
as they are offered to the legislature for considers-
hon. one may plainly see that they are hit or miss
proposals. that they do not form a part Of a well
defined taxing program.
As a matter OF fact. expectancy has been the gov
erning motive behind every tax bill introduced in
the legislature in recent sessions. All too evident Is
the fact that existing taxes are not bringing In the
money. that a new method OF taxation must be de-
vised. 50 our legislators hatch their ideas and
present them to their associates, and a new tax is
born. What eventual effect on the body polite the
new tax will have is not considered. The only con-
siderstion is the additional revenue the tax will
bring in. And many who are opposed to the princi-
Piles involved in the bills under consideration. vote
for the tax, again as a matter OF expediency. because
they know the state must have the money.
New systems. new methods Of taxation, are not
brought forth in a day or in a week. Such a prob
lem as Is presented Texas at present in relation 70
taxes and how and on what are imposed Is deserv-
ing OF the most serious thought and effort.
To our mind. rather than continue the present hit
and miss system, the legislature should appoint a
joint committee Of senate and house with a man.
date 10 devote the necessary time to evolve q COM
prehensive system Of ~taxation. 70 be submitted either
TO the next legislature or to a special session OF the
present legislature for action. Probably q consti-
tutional amendment will be required. II such be the
case. the sooner a start is made the better.
Expediency has ruled our tax actions long enough.
We must get down to a general. underlying principle
and 20 forward from there.