Message of Governor T.M. Campbell to the thirtieth legislature of Texas, to which is appended the State Democratic Platform adopted at Dallas, Texas, August 13, 1906. Page: 19 of 27
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and serious questions to the solution of which the Legislature has
been directed by the people.
It would be better for the honor and reputation of the State to have
a true rendition of property for taxes with a low rate than to have
poverty-stricken tax rolls with a high rate of taxation. When the State
has emerged from its present financial difficulties, and adequate laws
are enacted to force honest renditions and assessments, and other appropriate
sources of revenue are made to yield their just proportion of the
required revenue, then we can in safety reduce the rate of taxation, and
have all necessary :funds with which to meet the increasing needs of the
State, but it now seems that until ample legislation is provided and the
deficiency covered, the rate of taxation must, at least for the next two
years, be maintained at the present rate of 20 cents upon each $100
valuation for general revenue purposes, and legislation continuing such
tax rate is respectfully recommended.
And in aid of existing laws, and cumulative of all other laws and
parts of laws relating to the rendition and assessment of property for
taxation not in conflict herewith, I recommend the enactment of the
1. Make the failure of the owners and holders of promissory notes,
accounts and other credits, to make true rendition of the same for taxation
ah offense accompanied by heavy penalties and provide effective
measures for reaching the same.
2. In all suits for the value of personal property taken, killed or
otherwise destroyed, make the value of same as rendered for taxes, the
measure of damages and limit the amount of recovery to the value thus
3. Require the corporations and other property owners, their agents
or representatives, list under oath all the fire insurance carried
on their property of every description on the preceding January
1st, and upon the date upon which they make rendition for
taxes, giving amount of each policy of insurance and the specific
property covered by such insurance, and that the tax assessor shall
attach to or include in the assessment sheets of the said property owners
the said insurance so listed and return the same to the Commissioners
Court sitting as Boards of Equalization for use in the better performance
of their duties under the law.
4. Require all corporations and individuals, their officers, agents or
~epreseniatives, to make oath to the correctness of the rendition of all
taxable property and also to the correctness of the value given in such
5. In addition to the oath prescribed by the Constitution require each
tax assessor and each deputy tax assessor to take and subscribe the following
"I, ..............., tax assessor (or deputy tax assessor as the
case may be) in and for ................ County, Texas, do solemnly
swear that I will personally view, and inspect all the real estate and improvements
thereon subject to taxation lying in said county that may
be rendered 4o me for taxation by any corporation or individual, or by
their agents or representatives, as fully as may be practicable, and that
I will as fully as is practicable view and inspect all other taxable prop
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Campbell, Thomas Mitchell. Message of Governor T.M. Campbell to the thirtieth legislature of Texas, to which is appended the State Democratic Platform adopted at Dallas, Texas, August 13, 1906., book, January 16, 1907; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5859/m1/19/: accessed September 20, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .