Terrell v. King

Decision Date07 March 1929
Docket Number(No. 4890.)
Citation14 S.W.2d 786
PartiesTERRELL, Comptroller, v. KING.
CourtTexas Supreme Court

Suit by A. H. King against S. H. Terrell, Comptroller. On judgment for plaintiff, defendant appealed to the Court of Civil Appeals, which certified certain questions. Questions answered.

Claude Pollard, Atty. Gen., and H. Grady Chandler and Allen Clark, Asst. Attys. Gen., for appellant.

T. R. Odell, of Throckmorton, and George Mendell, Jr., of Austin, for appellee.

GREENWOOD, J.

The certificate in this case presents for determination by the Supreme Court questions of the gravest import relative to the constitutional exercise of the legislative power of the state. The certificate reads as follows:

"Appellant is the comptroller of the state of Texas. Appellee is a citizen and taxpayer and resides in Throckmorton county.

"By section 1, chapter 1, of the General Laws of the Regular Session of the 40th Legislature, the sum of $185,000 was appropriated out of the general revenue to pay mileage and per diem of members, salaries and per diem of officers and employees, and contingent expenses of that session.

"For convenience we here quote in full Senate Concurrent Resolution No. 5 (pages 482-485 of the Laws of the Regular Session 40th Legislature), approved by the Governor February 10, 1927:

"`Whereas, the tax laws of Texas are a mass of indiscriminate enactments passed at various times and based on the then existing conditions and by reason of the exigencies at the time, and same constitute a mass of patch work and were not the result of a discriminating study of the conditions or industries of Texas or of the comparative revenue returns of the same, and do not take into consideration the changes and development of subsequent years; and

"`Whereas, there is a very general feeling that, as applied to present conditions, there exist many discriminations in the tax burdens as borne by the citizens and industries of the state, and a very general demand for the equalization of taxes in order that a reality be made of that provision in our Constitution that "taxes shall be equal and uniform"; and

"`Whereas, owing to the great importance and magnitude of this subject it is impractical and impossible, at a session of the Legislature, by reason of the shortness of same and the necessity of considering so many other matters of legislation, and the lack of accurate information upon which to base a fair and impartial recommendation, to work out comprehensive and fair legislation, to the end that tax burdens be equalized: Therefore be it "`Resolved by the Senate of Texas, the House of Representatives concurring—

"`That a committee of fifteen persons, to be known as the Tax Survey Committee, be created, and the duties thereof be provided as follows, to wit:

"`The President of the Senate shall appoint as members of this committee three (3) members of the Senate, and the Speaker of the House of Representatives shall appoint as members of this committee four (4) members of the House; and the Governor of Texas, as members of this committee, shall appoint eight public-spirited and capable persons who are private citizens of Texas, at least one of the persons to be appointed by the Governor to be a man who has made a special study of government and taxation and be well versed in the principles of taxation; and the remaining members to be appointed by the Governor to be selected from different vocations and from different sections of the state.

"`The said Tax Survey Committee shall meet within ten days from the time its membership is completed, at a time and place to be designated by the Governor, and shall organize, by electing one of its members chairman and another secretary, and such other officers as it may deem necessary.

"`The committee shall adopt such rules and regulations as necessary to carry out the provisions of this resolution.

"`Said committee shall be provided with a committee room in the Capitol in Austin and its sessions shall be open to the public, except at such times as the committee may, by a majority vote, determine to hold executive sessions.

"`Said committee shall begin its work following the adjournment of the regular session of the 40th Legislature, unless a special session of said Legislature shall be called within ten days after the adjournment of said regular session, in which event it shall begin its investigation following the adjournment of said special session. Said committee shall continue its sessions and investigations as may be determined by a majority vote of said committee, and until its work has been completed; however, it shall conclude its investigations and make its report to the regular session of the 41st Legislature or to some special session of the 40th Legislature called by the Governor for the purpose of receiving and considering report of said committee.

"`The committee herein provided shall have free access to all books and records in the several departments of the state government and of any other political subdivision of the state.

"`Said committee shall have power to subpœna witnesses to appear before it at any time or place it shall decide and furnish to it such information as such witnesses have, and to issue subpœna for records, books, papers and other documents, and to swear said witnesses; to reduce testimony to writing or typewriting; and to pay said witnesses the fees paid them in criminal cases in the district court.

"`Said committee shall also have the power to require from all persons, firms and corporations in this state, such information as it may desire with reference to the properties and tax burdens being borne by same.

"`Said committee shall have the power to issue such process as necessary to compel the attendance of witnesses or production of books, records, or other information as may be desired by it in the proper discharge of its duties.

"`The committee shall make a careful study of the subject of revenue and taxation with special reference to the problems presented in Texas and the comparative burdens borne, and shall investigate and study the systems of raising revenue and administering same in other states. Said committee shall secure information as to Texas and as to such other states desired by it as to the taxable values of said states, the aggregate income of individuals and corporations within each of the same, the systems of taxation in same, the method of financing the educational and eleemosynary institutions and departments of government, and other information relative to the wealth and resources of each of said states and the methods employed for securing revenue for the maintenance of such institutions and the pro rata and comparative cost of educational and eleemosynary institutions, and other departments of government.

"`Said committee shall secure information as to Texas and as to such other states as it may find desirable with reference to the amount of taxes now being paid by the various classes of property and industries of such states so as to be able to determine the comparative tax burden being borne in Texas and in other states by the various classes of property and industries therein.

"`Said committee shall have power and authority to employ and compensate all necessary experts, investigators, stenographers and other clerical help and it shall be the duty of said committee to make and keep a record of its investigations and of all funds expended by it and to whom paid and the amounts thereof. It shall not be the duty however of said committee to keep a stenographic report of all information or investigations made by it but it shall have the authority to keep such record as it may deem advisable.

"`The report of said committee, as herein provided, shall make such recommendations, as to legislation, as may, in its judgment, be necessary to secure sufficient funds for a proper and economical administration of the departments of government, educational and eleemosynary institutions and as will, as nearly as possible, fairly and equitably and impartially distribute such burdens against its citizens and their property and make a reality of the constitutional provision that "taxes shall be equal and uniform."

"`Members of said committee shall each receive as compensation the sum of $10.00 per day for each day they actually serve, together with railroad fare, hotel, telegraph, telephone, postage and express expenses incurred in the discharge of their duties, and it shall be authorized and empowered to purchase such stationery and other supplies as may be necessary for the discharge of their duties.

"`There is hereby appropriated from the contingent fund of the 40th Legislature, the sum of $25,000.00, or so much thereof as may be necessary for the purpose of defraying the compensation and expenses of the committee hereby created, including the publication of 2,000 copies of the committee report, and the distribution of same to the citizens of Texas.

"`Provided further that all expenditures of such committee shall be made upon the sworn account of the persons entitled to such pay, when approved by the chairman and secretary of said committee. The secretary shall file with the state comptroller of public accounts a statement showing in detail the expenditures made by such committee and the amounts and to whom all payments were made.'

"The following constituent members were appointed in compliance with the terms of this resolution: From the Senate, Senators A. E. Wood, A. J. Wirtz, and Edgar E. Witt; from the House, Representatives Claude D. Teer, J. W. Stevenson, Adrian Pool, and E. C. Nicholson; private citizens appointed by the Governor, O. B. Colquitt, A. P. Duggan, A. C. Willacy, J. M. Henderson, Dr. E. T. Miller, J. A. Kemp, Jas. Callan, and J. M. West, each of whom accepted the appointment. The committee was organized,...

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11 cases
  • State ex rel. Robinson v. Fluent
    • United States
    • Washington Supreme Court
    • March 18, 1948
    ... ... tax-study commission to function during the interim. The ... supreme court of Texas, in Terrel v. King, 118 Tex ... 237, 14 S.W.2d 786, affirmed the power of the legislature to ... function in the interim, as a body of inquiry and ... ...
  • State ex rel. James v. Aronson
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    ...Parker v. Riley, 18 Cal.2d 83, 113 P.2d 873, 134 A.L.R. 1405; In re Opinion of the Justices, 248 Ala. 590, 29 So.2d 10; Terrell v. King, 118 Tex. 237, 14 S.W.2d 786; State ex rel. Herbert v. Ferguson, supra, and other cases too numerous to With this statement from Mr. Justice Anderson's dis......
  • State ex rel. Hamblen v. Yelle
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    ...Assembly Interim Comm. v. Southard, supra, 13 Cal.2d page 499, 90 P.2d 304; Mulnix v. Elliott, 62 Colo. 46, 156 P. 216; Terrell v. King, 118 Tex. 237, 248, 14 S.W.2d 786. must not be assumed, however, that legislative activities may be expanded indefinitely through the creation of separate ......
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