The Laws of Texas, 1931-1933 [Volume 28] Page: 113 of 2,111
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FORTY-SECOND LEGISLATURE-FIRST CALLED SESSION. 105
wealth escapes taxation thus increasing the burden upon physical
property, especially the farms and homes of the masses which
cannot shift nor evade their assessments and are forced to carry
an overload, which, in turn, afects and to a considerable extent
impairs and destroys intrinsic value; and
WHEREAS, Tangible wealth should bear its proper share of
the tax burden but no more, for to tax property irrespective of
its ability to earn and pay cannot do otherwise than reduce its
intrinsic and commercial value; and
WHEREAS, Section One, Article Eight, of our State Constitution,
declares that property shall be taxed in proportion to its
value which shall be ascertained as may be provided by law; and,
as under this provision of our organic law the Legislature has the
power to define "value," this should be done, and this, the final
and determining factor in developing taxpaying duty, should
not be left to innumerable separate assessing agencies, no two
of which work in harmony with each other; and
WHEREAS, The 42d Legislature, in Regular Session, granted
a tax moratorium which will expire October 1, 1931, and admittedly
this Act of the Legislature has resulted in considerable
temporary relief, due to existing industrial conditions, but there
can, nevertheless, be no permanent relief until by courageous
effort we wipe from the statute books entirely that provision in
our delinquent tax laws which permits those who speculate upon
the misfortunes of a considerable part of our population by buying
up tax titles to lay excessive and often confiscatory tribute
upon the unfortunate delinquents; and
WHEREAS, The State should assist and not penalize the delinquents
in tax matters, caused frequently by no fault of theirs,
by granting to the delinquent a reasonable time in which to
redeem, subject to no penalty minimum costs and a reasonable
rate of interest; and
WHEREAS, The State, in the majesty of its sovereignty, is
able to do this, and especially taking into consideration present
economic conditions, the State should expressly be magnanimous
and liberal with its own people for the sake of its prosperity and
existence; and
WHEREAS, The report and recommendations of the Tax Survey
Commission to the last two preceding Legislatures have
been almost entirely ignored; therefore, be it
RESOLVED by the House of Representatives, the Senate concurring,
That the Governor submit to the Legislature before
more serious damage is done, the question of revising the State's
taxation system, including especially the liberalizing of our
delinquent tax laws, to the end that at least some of the evils
thereof may be speedily remedied.
Approved by the Governor on August 12, 1931.
5---Laws.
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1931-1933 [Volume 28], book, 1933; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth17293/m1/113/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .