-8-ment
is secured and tile gross receipts and intangible tax laws are
properly amended and a law providing for a graduated income tax with
appropriate exemptions is enacted, sufficient revenues can be had to
relieve the State's present financial embarrassment and to meet all the
necessities of the State. When these laws are enacted and obeyed, the
rate of State taxes can be from time to time reduced and the commissioners
courts of the counties of the State can and should immediately
reduce the taxation for county purposes. In this way you can lessen
the burden upon the honest taxpayer who is entitled to your consideration
at all times.
This subject was fully discussed and recommendations made to the
Legislature early in the Regular Session and to the suggestions then
made I again respectfully invite your attention.
I know of no higher duty devolving upon this Legislature than the
enactment of laws more equally distributing the burdens of our government;
that the physical property of individuals and the farms and the
small property owners are now paying more than their share under
the existing system can not be denied. It is true that property is
undervalued almost everywhere, but it is also true that the property
of the taxdodgers is not on the tax rolls at all, and rigid laws are necessary
to force just rendition of all property, to the end that the people
whose property is now upon the tax rolls may not pay all the taxes.
No unjust method of taxation should ever be adopted, No corporation
or individual should be made to contribute more than their share, and,
in dealing with this delicate and difficult task, I earnestly urge that
the constitutional requirement of equality and uniformity in taxation
be your earnest aim and your constant purpose.
Much useful legislation was enacted during the Regular Session,
for which you are entitled to the gratitude of the people, but, in
carrying out their expressed will, much remains to be done, and I
deem it my duty to express the hope that every member of this Legislature
will remain in constant attendance upon its sessions, and
throughout the extra session, to the end that wise and salutary policies
be crystallized into effective laws.
* Pledging my fullest co-operation and earnestly requesting yours in
all things looking to good government and to the prosperity of our
State and the happiness of all the people, the above suggestions are
submitted for your consideration.
.T. M. CAMPBELL.
Governor.
