The Southwestern Historical Quarterly, Volume 25, July 1921 - April, 1922 Page: 48
The following text was automatically extracted from the image on this page using optical character recognition software:
The Southwestern Historical Quarterly
The committee made this recommendation concerning taxation:
Taxation shall be equal and uniform throughout the State.
All property on which taxes may be levied in this state shall be
taxed in proportion to its value, to be ascertained as directed by
law. No one species of property shall be taxed higher than an-
other species of property of equal value, on which taxes shall be
levied. The Legislature shall have the power to lay an income
tax and to tax all persons pursuing any occupation, trade, or pro-
A. S. Lipscomb moved to strike out "on which taxes may be
levied" and "occupation." In support of this motion he said:
The object of taxation is to support the protection given to
property; and one species of property should be protected to the
same extent as another. . . . I object to the section as re-
ported by the committee. Will it not leave it to the Legislature
to drop from taxation the property that it may think proper?
This will give rise to. jealousies, as one species of interest will be
fostered in one part of the country, and another in another, ac-
cording to climate, soil, and other circumstances. . .. To the
concluding part of this section, I object for this reason. I do
not believe that the planter, after he has paid a tax on his prop-
erty, should be taxed for the occupation that he pursues. The
planter's is an occupation as much as anything else.61
As it was provided that the word occupation should not be con-
strued to embrace farming or any mechanical trades, the latter
part of the amendment was withdrawn.62 It was further pro-
vided that only by a vote of two-thirds of both houses could prop-
erty be exempt from taxation. With these two. exceptions, the
section was adopted as recommended by the committee.68
Since a general diffusion of knowledge was considered "essen-
tial to the preservation of the rights and liberties of the people,"
the legislature was directed as early as practicable to establish
free schools throughout the state and to furnish means for their
support by taxation. It was, also, provided that one-tenth of
all the revenue of the state derived from taxation should be set
aside as a perpetual school fund, and that this fund should not
be used for any other purpose. Public lands heretofore granted
6sDebates of the Convention, 278.
"1Debates of the Convention, 428.
62Debates of the Convention, 429.
"0Journal of the Convention, 358.
Here’s what’s next.
This issue can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Periodical.
Texas State Historical Association. The Southwestern Historical Quarterly, Volume 25, July 1921 - April, 1922, periodical, 1922; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101082/m1/54/: accessed October 20, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.