Speeches delivered by Pat M. Neff, Governor of Texas, discussing certain phases of contemplated legislation Page: 23 of 61
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ad valorem tax properly administered. It is in the prevailing
disproportion of assessed valuations as between the several counties
that injustice occurs. If the assessed values of a county are, upon
percentages, no higher than are those of other counties such county
suffers no injury in paying the same rate of tax. But if a county
assess its property upon percentages of value lower than in others,
then, inasmuch as by reason of its lower percentages it pays into the
State treasury less than its rightful share while receiving from the
State, proportionately, more than its rightful share, such county assessing
upon lower percentages does injury both to all other counties
and to the State. In many instances this is fairly reflected by comparison
of amounts paid to and those received from the State.
SHOULD HAVE STANDARD OF VALUATION.
We should have in this State a standard of valuation. To illustrate
this point, let us consult a few compilations showing, from a
revenue standpoint, the relativity of counties to the State's Treasury.
And that they may be understood, let me say that the revenues paid
into the State Treasury include those 'of every character and from
every source. The sums returned to the counties include scholastic
apportionments; free text-books, apportionments out of appropriations
for rural aid and sheriff, attorney's and witness fees in examining
trials, but do not include any part of the cost of extension service,
vocational education, allotments of State aid in construction of public
roads nor for support of the judiciary. In addition to the figures
applicable to the fiscal year 1921-22, I am giving you a summary for
the years 1919-21, inclusive, inasmuch as the average of the years
will more nearly reflect the operation of the taxing system. I feel
confident that it will be of interest for you to. know, for instance,
that for the fiscal year ending August 31, 1922, Ellis County, for
illustration, paid into the State Treasury net revenue amounting to
$249,093, and received back from the State $265,253; excess received
over net sum paid in, $16,160; for the three year3 1919-21, inclusive,
Ellis County paid into the State Treasury $57,360 in excess of the
amount received. Collin County for the fiscal year ending 1922 paid
into the State Treasury $196,761, and received back $237,278; excess
received, $34,517; for the three years this county received $78,021
in excess of amount paid in. Fannin County for the fiscal year ending
1922 paid in $143,234, and received $223,064; excess received,
$79,830; for the three years this county received excess of $193,841.
Hunt County for fiscal year ending 1922 paid in $171,962, and received
$233,323; excess received, $61,360; for the three years this county
received an excess of $183,210.
Comparing Bell and Williamson Counties: Bell County for the
fiscal year ending 1922 paid in $184,188, and received back $230.259;
excess received, $46,071; excess received by Bell County for three
years, $107,433. Williamson County for the fiscal year ending 1922
paid in $225,383; received $180,253; excess paid in, $45,130. For
the three years 1919-21 Williamson County paid in $164,418 in excess
of what was received.
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Neff, Pat M. Speeches delivered by Pat M. Neff, Governor of Texas, discussing certain phases of contemplated legislation, book, 1923; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5835/m1/23/: accessed August 21, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .