TEXAS STATE LIBRARY
224
The chief dependence of the Republic must be then, on the two first mentioned classes, DIRECT TAXES and brPOST DUTIES The system of collecting the Direct Taxes as at pres- ent in operation, appears to be defective inasmuch as the amount paid into the Treasury bears but a very small proportion to the amount assessed and which ought to be paid to the Republic. The Republic is bound to go through two processes to collect its revenues. The first process is to collect the taxes from the PEOPLE; the second, to collect it from the hands of the Receivers or Collectors of Public Monies. If in either of these stages the sys- .tern employed by the Republic is defective it sustains a proportionate loss. In regard to Sheriffs, it would appear · that some means should be devised to procure a stricter accountability on their part, to pay over and collect monies due the Republic. The Sheriff is an Officer elcted by the people for a term of two years, now the business of the Sheriff is of such a nature and the profits of the office so dependant upon the amount of business he executes, that no man will calculate on keeping the office for one term only. Hence he will always be a candidate for reelection, and therefore depending upon his friends and the people of his County for support in office, he has strong inducements, not to be urgent in col- lecting the taxes of them, as it would render him unpopular & might defeat his election. This Cause alone will produce remissness in his duty towards the Republic. It is true he gives bond and security, but no officer of government is specifically required by any law to attend to enforcing the bond in case of delinquency. It affords therefore but imperfect security. Und~r the existing system of collecting the direct taxes, there appears therefore to be a defect which requires a remedy. The foregoing view is supported by FACTS, as they appear from the records of the Treasury Department. The Laws 74 for the Collection of direct taxes have now been in force nearly three years, but many of the Sheriffs have made no returns to the Treasury Department either of monies· collected for Direct taxes or for fines, penalties &c. And these delinquencies occur in some of the OLDEST and RICHEST counties. Again but a part [of the] sheriffs have made a return of taxes collected in their counties equal to the amount assessed, and due the Republic. The deficiency in this particular in almost all the counties is very great. Further the County Clerks who are im- portant officers in the Collection of the revenues have in many instances failed to return the amount of Licenses collected and have also been remiss in the Collection of them. And in only one instance has a Clerk returned to this Department the Amount of Fines assessed, and which belong to the Republic. In regard to the Collection of Import Duties further Legis- lative provisions seem to be required to enforce promptly the Bonds of delinquent Collectors of Customs and to repeal the Bonding system but the defects in this department of collecting the Revenues, do not ap- pear to be so great as in that of the Direct ta~es.
' "Printed in Gammel, H. P. N., Laws of Texas, I, 131!) and 1454.
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