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TEXAS STATE LIBRARY
least be more equally and uniformly assessed. Under the operation of the present law, and in the present incho.ate condition of the major part of the land titles in the country, but a very small por- tion of the lands owned by individuals, is liable to taxation. This obvious injustice, results from the fact, that it has heretofore been thought unadvisable to issue patents to claimants o~ head rights, or to those entitled to bounty lands. The cause is properly removeable by direct and pertinent legislative action. To issue patents in all cases, (and it would be impossible for the Executive to discriminate) without nquiring into the many frauds which are alleged to have been practised before the board of commissioners, seems to be fraught with objections; and to withhold deeds from those justly entitled to them, is plainly inconsistent with the frankness which a government should always manifest towards its citizens. It is there- fore highly expedient that something definite be done in order that patents may issue in all cases; or that some suitable measure be devised and carried into effect, by which the supposed impositions may be detected, and the rights of the country vindicated. Until the question is finally adjusted, the government is deprived of the revenue which she so much needs, and which would be raised from her alienated lands. ·whatever the congress may think proper to order, this department will execute without delay. The great object of taxes being to sustain the government in its useful and necessary action, will suggest to the wisdom of Congress the importance of one plain system being adopted. It occcurs to the executive that this system should be both simple, and coercive in its character; that the money '1iay be certainly had at fixed periods, to meet the wants and expenditures of the government. Besides other sources of revenue, I would invite the congress to the continuance of the tariff laws, with such alterations as reflection and experience may suggest. The decided bias of my mind is for the total abolition of all duties on imports, not only because it would comport with that freedom of commerce so closely connected with the fundamental rights of man, but because it would be peculiarly adapted to the future condition and policy of Texas. Apprised of the imposing authority by which the system has been maintained and enforced, as well as of the fact, that some nations owe their wealth and public position to an able adjustment of it, I have approached the subject with a becoming caution, and have bestowed upon it that responsible reflection to which it is entitled. While I am aware, that by indirect taxation in the nature of a tariff, the people bear the burthen as consumers without scarcely perceiving it, and are exonerated from that general surveilance, and odious inquisition, with which the visits of assessors, and collectors, of direct taxation are accompanied; and while I am equally aware of the derogatory and dangerous influence which an ambitious executive may be able to bring to bear upon the people through the swarms of dependent officers, continually residing and acting among them, yet still, I look forward to a period, (I hope near at hand) when we shall be able, and will find it to be our interest, to invite the com- merce of the world to our free and open ports. This, however from considerations of a high public policy, may not be done until our
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