Captain Bill McDonald, Texas Ranger: A Story of Frontier Reform

by Albert Bigelow Paine

ADDRESS OF THE HON. W.D. WILLIAMS IN REFERENCE TO THE FULL RENDITION LAWS

I am altogether sensible, gentlemen, of the honor which you have done me by inviting me to discuss before you that act of the Thirtieth Legislature of Texas commonly known as the Full Rendition Statute. I am fully aware of the honor done me, as I have said, and yet I am not averse to accepting the invitation. I have heard so much said about this law; I have heard it so wildly praised and so extravagantly denounced; I have heard its promoters and all who were concerned in the enactment so severely condemned on the one hand and so unreservedly lauded on the other; I have read so many editorials in favor of full rendition and so many more against it, that the fever of strife has been set to circulating in my own blood, and I have come at last really to desire to speak my own thoughts on this subject. And especially is this true when I am afforded to-day the opportunity of addressing upon this issue the body of distinguished citizens which is assembled here before me, and which represents the opinions, the aspirations and the sentiments of the commercial classes of my own State. For this too is true, gentlemen, that however much I may in some particulars and on some occasions dissent from the prevailing beliefs of what is called the business world, I am now and always compelled to admit that the leaders of commerce are not only keen of intellect, but that they are full of courage, ready to give weighty reasons for the faith that is in them, loyal and patriotic citizens, commanding the respect and admiration of the world, true and sincere friends and generous adversaries.

That statute, which is generally called the Full Rendition statute, was enacted at the Regular Session of the Thirtieth Legislature, and is published by official authority as Chapter XI on page 459 of the General Laws of 1907. By provisions of this act, assessors are required to list the property for taxation at its reasonable cash market value or, if it has no market value, then at its real and intrinsic value.

Practically this is what is meant by the words "full value rendition," that the rendition shall be at the reasonable cash value of the article or thing which is listed. But it is well settled by repeated decisions of appellate courts that where the word "value" is used in a statute and is not limited either by qualifying words or by the context of the statute, it has the same meaning as if it had been written "reasonable cash market value," or "real and intrinsic value."

So that, as respects its actual intent, the Full Rendition statute brings into operation no new principle and does nothing more than to deprive our assessors of a common excuse, sometimes honestly made and sometimes not, of misunderstanding the meaning of the word "value," as used in former statutes upon the same subject. The act was not intended to and did not introduce a new practice in the assessment of property for taxation, but on the contrary, was aimed at persuading or compelling obedience to methods already established by law, but fallen into partial or total disuse.

The Constitution of 1876, which is now in force, commands that "all property in this State shall be taxed in proportion to its value," and, as already explained, the word "value," as used in this connection, means fair cash market value, or if the article has no market value, then its real and intrinsic. The Constitution fixes the same standard of compensation as does the Act of 1907, and if the latter is correctly designated as a full rendition law then is the Constitution itself also a full rendition Constitution.

Now, when we are inclined to complain of the trials and hardships of the present, it is sometimes the part of wisdom for us to recall for a moment the conditions and circumstances which surrounded us in the past. For it is by such a comparison alone that we may truly know whether our situation has indeed changed for the worse, or whether our complaints are justified.

We have had an ad valorem general property tax in Texas since the beginning of the Anglo-Saxon government within our boundaries. The Constitution of 1836 gave to the legislative department of the Republic an absolutely free hand to shape laws for the raising of a public revenue at its sole will and pleasure. "Congress," so it was written, "shall have power to levy and collect taxes and imposts, excise and tonnage duties." Article 2, Section 1. This authority was sufficiently broad to enable the Legislature of an independent sovereignty, such as Texas then was, to determine what persons and what property should be burdened for the support of the government and what persons and what property should be exempted. There was no limitation upon the power, nor any restrictions to prevent whatever discriminations Congress should see fit to enact.

With this unlimited charter in its hands, the first Congress of Texas met together in October, 1836, the founders of a new nation, a truly representative body, great in intellect, great in character and courage, but greater than all in devotion and loyalty to the eternal principles of right and justice, which are now, always have been and always will be the principles of Democracy also. And those ancient heroes in home-spun, being thus the sovereign legislative body of an independent people, legislating as well for the planter, with his broad and fertile lands, tilled by his hundreds of slaves, as for the wandering hunter and scout, whose Kentucky rifle and pouch of bullets and horn of powder constituted his sole possessions, passed that act, entitled "An Act to raise a public revenue by direct taxation," approved June 12, 1837. And, after this manner, there came into being the first "full rendition" statute, which was also the first statute for the direct taxation of property enacted under Anglo-Saxon domination in Texas.