The valuation of property assessed for taxes, the rates and the amounts of State ad valorem taxes for the years 1906, 1907, and 1908, are as follows:
1906—Valuation, $1,221,259,869; rate, 20 cents; amount of taxes, $2,435,412.92.
1907—Valuation, $1,635,297,115; rate, 12½ cents; amount of taxes, $2,040,625.58.
1908—Valuation, $2,174,122,480; rate, 6¼ cents; amount of taxes, $1,358,826.55.
Receipts to the credit of the State's general revenue for the year 1906, 1907, and 1908, from special corporation taxes and from all other sources, not including the ad valorem taxes on tangible and intangible values, is shown below; $375,418.94 received from the United States government in 1906 not included:
1906—Amount of receipts $1,826,682.26
1907—Amount of receipts 2,024,434.80
1908—Amount of receipts 2,416,218.46
The county tax rolls for 1906, 1907, and 1908 disclose the gross inequalities obtaining throughout the State prior to the recent tax legislation, and they further show that an earnest effort was made in the large majority of the counties to comply with the laws respecting rendition, assessment and equalization. In a few counties, however, the law was ignored, and the conduct of the tax officials of such counties was little short of unconscionable. These counties received the full benefits of the reductions in the State ad valorem tax rate from 20 cents to 6¼ cents, and the State school ad valorem rate from 20 cents to 16-2/3 cents, and received the full benefit of the increase in the apportionment of the available school fund, but by the dereliction and disregard of duty on the part of their trusted tax officials they contributed practically nothing to the increase of values resulting in such general good. This is so manifestly unfair and unjust that an effective remedy should be speedily provided by law. It is inconceivable that the oath of office prescribed by the Constitution, to say nothing of the oath prescribed by the new statute, and to which all tax officials must solemnly subscribe, should be so lightly considered by some men who have been honored with official station. Each county and each citizen and corporation of the State should contribute a just share and no more of the taxes necessary to support the State government and to maintain the public free school system, and no county, citizen or corporation through the dereliction of tax officials should be permitted to share in the benefits of reduced rates, and the increase of school funds when they fail to do their part. They should not be allowed by official dereliction to shift their just share of the taxes to the taxpayers of other counties and communities. It is just to say that the people of some of the counties where the law was disregarded repudiated the derelict tax officials upon their first opportunity.
Article 5124e, of Chapter XI, of the Acts of the First Called Session of the Thirtieth Legislature should be amended so that suits for removal from office may be instituted and prosecuted either in the county of such officer's residence, or in the district courts of Travis County, at the option of the Attorney-General. Laws should also be enacted providing that resignations or expirations of terms of office shall not abate action for removal from office, and the law should further provide that county officers who are removed from office for malfeasance or misfeasance or for any dereliction shall not thereafter hold office in this State until their eligibility is established and restored by act of the Legislature.
In this connection, I invite your attention to the respective annual reports of the State Tax Commissioner and the State Revenue Agent. The data and the difficulties encountered in the laws enforcement, and the suggestions made by these faithful officials, will, I believe, be of much value to the Legislature in improving our system of taxation and in enacting legislation to secure equality and more uniformity in the distribution of its burdens.
APPENDIX G