Back to Archives

Austin 1897 Occupation Tax & City Budget Approved

Friday, September 10, 1897 special called

Occupation tax ordinance passed: Austin approved a comprehensive occupation tax on nearly all businesses and professions, including a newly added $2.50 annual tax on lawyers and doctors after the Mayor argued they should pay like everyone else.

Dog catcher funding increased: Council approved $120 to pay two dog catchers in August and one in September 1897, after initially proposing only $80.

Officer and employee salaries approved: Council appropriated funds to pay city officers, employees, and aldermen for August and September, plus authorized $300 specifically for aldermen's compensation.

City teams loaned to county: The city engineer was directed to provide four of Austin's work teams to Travis County for road grading on the upper Georgetown road within city limits.

Fortune tellers and insurance agents taxed: The ordinance added occupation taxes on various service providers, including fortune tellers ($10), clairvoyants ($10), and insurance agents ($25), reflecting the breadth of Austin's commercial activity.

Full Transcript

678 Minutes of a Called Meeting of the City Council Austin, Texas Sept. 10th 1897. Hon. Lewis Hancock, Mayor, presiding. Roll of Council read Roll called Present, Aldermen Beaty, Haynes, Kuhn, Maddox, Miller, Platt, Powell, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor and Zilker 13. Absent, Aldermen Belvin, Fischer, Horton, Lawless, Linn, Miller & Ritschey 6. The following call of the Council was read. Austin, Texas Sept. 10th 1897. I hereby call a special meeting of the City Council to meet in Council Chamber at 8:30 tonight, for the purpose of levying an occupation Tax for the ensuing year, and to appropriate moneys, acting upon an ordinance to pay Salaries of Officers and Employees and Aldermen for the months of August and September. Lewis Hancock, Mayor. Austin, Texas Sept. 10th 1897. Marshals certificate of serving of call I hereby certify that the following Aldermen have been served with the above call by having it read to each of them in person, viz: Beaty, Belvin, Fischer, Haynes, Kuhn, Lawless, Maddox, Miller, Ritschey, Platt, Powell, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor, Townsend and Zilker and that Aldermen Horton and Linn have been served by having a true copy left at each of their respective places of business, they being out of the City. James A. Sneed. City Marshal, M.C. Ord. levying Occupation Taxes On motion of Alderman Maddox the Council took a recess of ten minutes. At the expiration of the recess the Council was called to order. Aldermen Miller and Redd entered the Council Chamber. On motion of Alderman Shelley, An Ordinance levying an occupation tax. The ordinance was read first time, and on motion of Alderman Taylor was referred to the Finance Committee and the City Attorney and was ordered published in full in the Austin Statesman on September 12th 1897. Alderman Belvin entered the Council Chamber. Alderman Taylor moved that the City Clerk be directed to purchase for the use of the Aldermen twenty-two copies of the State Laws passed at the special session of the Legislature, which motion was lost by the following vote: Ayes; Aldermen Belvin, Haynes, Schneider, Stumpf, Taylor 5. Nays; Aldermen Beaty, Kuhn, Maddox, Miller, Platt, Redd, Roberdeau, Rosengren, Shelley and Zilker 10. Alderman Taylor moved that the Clerk be directed to purchase five copies of the State Laws for the use of the Council. Alderman Maddox moved to lay the motion on the table, which motion prevailed. Ord. appropriating pay for Off's & Employees On motion of Alderman Kuhn, the Council on its final passage an ordinance to pay salaries of Officers and Employees for the months of August and September 1897. Alderman Belvin was excused from voting on the ordinance. The ordinance was read second and third times and finally passed by the following vote; Ayes; Aldermen Beaty, Kuhn, Maddox, Miller, Platt, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, and Taylor 12. Nays; none. The following bills were allowed and ordered paid. --- Page break --- 679 Yeas, Aldermen Beaty, Belvin, Haynes, Kuhn, Maddox, Miller, Nitschke, Platt, Powell, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor, and Zilker 17. Nays, None. Ord. for $80.00 to pay 2 Dog Catchers The Mayor then laid before the Council an ordinance appropriating the sum of $80.00 to pay salaries of two Dog Catchers for the month of August, 1897. The ordinance was read first time and a motion made to suspend the rules and place the ordinance on its second reading, which motion prevailed by the following vote: Yeas, Aldermen Beaty, Belvin, Haynes, Kuhn, Maddox, Miller, Nitschke, Platt, Powell, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor, and Zilker 17. Nays, None. The Ordinance was read second time. Ord. Amended by inserting $120.00 instead of $80.00 Alderman Powell moved to amend the ordinance by striking out $80.00 and inserting the sum of $120.00 to pay salaries of two Dog Catchers for the month of August, and one Dog Catcher for the month of September, 1897. The amendment was adopted by the following vote: Yeas, Aldermen Beaty, Belvin, Haynes, Kuhn, Miller, Platt, Powell, Redd Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor, and Zilker 15. Nays, Aldermen Maddox and Nitschke 2. The ordinance as amended was then passed, under suspension of the rules by the following vote: Yeas, Aldermen Beaty, Belvin, Haynes, Kuhn, Maddox, Miller, Platt, Powell, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor, and Zilker 16. Nays, Alderman Nitschke 1. On motion Alderman Belvin was excused from further attendance at this session of the Council. City Engineer directed to turn over to Travis County 4 of the City's teams to grade upper Georgetown road in City limits On motion of Alderman Zilker, the City Engineer was authorized and directed to turn over to Travis County, four of the City's teams, to be used by them in grading a part of the upper Georgetown road inside the City limits, the County to furnish drivers, and to feed said teams, and take good care of same. The Mayor laid before the Council an ordinance appropriating the sum of $300.00 to pay salaries of Aldermen for the months of August and September 1897. The ordinance was passed under suspension of the rules, by the following vote: Yeas, Aldermen Beaty, Haynes, Kuhn, Maddox, Miller, Nitschke, Platt, Powell Redd, Roberdeau, Rosengren, Schneider, Stumpf, Taylor, and Zilker 15. Nays, Alderman Shelley 1. On Motion the Council adjourned until 8 oclock Tuesday, September 14th 1897. Jno. A. Johnson City Clerk. --- Page break --- 680 Minutes of an adjourned called meeting of the City Council Austin, Texas, Sept. 14th 1897. Hon. Lewis Hancock, Mayor, presiding. Roll called. Present, Aldermen Beaty, Belvin, Blatt, Cowill, Bolton, Aberdeau, Rosengren, Schneider, Stumpf, and Taylor 10. Absent, Aldermen Fischer, Haynes, Horton, Kuhn, Lawless, Linn, Maddox, Miller, Nitschke, Shelley, Townsend and Ziller 12. No quorum being present the Council took a recess of five minutes. Aldermen Haynes, Kuhn and Maddox entered the Council Chamber, and the Council took another recess of fifteen minutes. At the end of the recess the Council was called to order. On motion the Mayor laid before the Council the following special message: Mayor's special message on Occupation Tax Ord. Mayor's Office, Austin, Texas, Sept. 14th 1897. To the Honorable City Council: Gentlemen: - I consider it my duty to call your attention to certain omissions in the Occupation Tax Ordinance now before you for consideration. This ordinance, following the State law upon the subject, levies a searching tax upon almost every known business or profession, with the exception of lawyers and doctors. I do not know of any reason why these professions should not be taxed, while every principle of justice and common sense dictate that they should be, in comparison with other occupations theirs are the most profitable in this community. That is a matter of common knowledge, not to be disputed. Their occupation requires the investment of little or no capital, and they therefore do not contribute by direct taxes to the support of the Government whose benefits they receive. The claim that doctors should be exempt from taxation because of the charity practice they do, while equally applicable to lawyers, is no more applicable to either than to those engaged in other occupations. The charitably disposed in all occupations contribute about alike to relieve suffering humanity and neither doctors nor lawyers, have a monopoly of good works. Both cheerfully pay occupation taxes to the State and County. The amount of revenue involved is not large, but the principle is important, involving, as it does, justice and equity, in apportioning the burdens of supporting Government. So exemplary an instance of flagrant favoritism and injustice. I therefore recommend that the ordinance under consideration be so amended as to levy an occupation tax of Two and 50/100 Dollars, upon each person practicing either of these two professions. Respectfully, Lewis Hancock, Mayor. Alderman Shelley, for the majority of the Committee to whom was referred the Occupation Tax Ordinance, presented a verbal report recommending its passage by the Ordinance. Alderman Bolton presented the following minority report: Hon. Lewis Hancock, Mayor, and the Hon. the City Council of Austin: --- Page break --- 684 Gentlemen: - As the minority of your Finance Committee, to whom was referred an ordinance regulating licenses and Occupation taxes in the City of Austin, I beg leave to report, that while I do not believe in the principle of taxing any more than a legitimate business, yet until some better method of taxation is reached, I will concur in the recommendation of the majority of the Committee to adopt this ordinance, with the following amendments, viz: At the end of section 12 add: "From every local practicing physician, surgeon dentist, vetrinary surgeon, or any medical or surgical specialist, an annual tax of $2.50. Section 7. From every person practicing law, and from every conveyancer or other person drawing deeds or other legal instruments for pay an annual tax of $2.50.” Respectfully submitted. Thomas F. Taylor. Aldermen Fischer, Miller, Nitschke, Shelley and Zilker entered the Council Chamber. Ord. regulating licenses and Occupation taxes. The Mayor then laid before the Council, an ordinance regulating licenses and occupation taxes in the City of Austin. The ordinance was read the second time. Ord. Considered section by section. Alderman Maddox moved that the ordinance be considered by sections which motion prevailed by the following vote: Yeas, Aldermen Beaty, Kuhn, Maddox, Miller, Nitschke, Powell, Redd, Roberdran, Schneider, Shelley, Stumpf, Taylor and Zilker 13. Nays, Aldermen Aelvin, Fischer, Haynes, Platt and Rosengren 5. Section 1 was read and adopted. Alderman Platt moved that when a section is read, if no amendment is offered, it shall be considered as adopted. Carried. Sections 2, 3, 4, 5 and 6 were read and adopted. Section 7 inserted Section 7 having been omitted in the original ordinance, Alderman Taylor moved to insert the following: Sect. 7. From every person practicing law, and from every conveyancer or other person drawing deeds or other legal instruments for pay an an- + nual tax of $2.50/100 The amendment was adopted. Section 8 amended Section 8 was read. Alderman Rosengren offered the following amendment, which was adopted: After the word "called," in section 8, insert the following: "Or any one soliciting for any establishment not located in Austin for enlarging photographs or artist work of any description." Alderman Lawless entered the Council Chamber. Sections 9, 10 and 11 were read and adopted. Sect. 12 amended. Section 12 was read. Alderman Taylor moved to amend section 12 by adding to it the following: "From every local practicing physician, surgeon, dentist, vetir- nary surgeon or any medical or surgical specialist, an annual tax of $2.50/100 The amendment was adopted. Sections 13, 14, 15, 16, 17, and 18 were read and adopted. Section 19 was read. --- Page break --- 682 Sect. 19 amended Alderman Beaty offered the following amendment: "Strike out all after the word City in ninth line down to and including the word government in line ten." The amendment was adopted. Sections 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, and 34 were read and adopted. Sect. 35 amended. Section 35 was read. Alderman Haynes moved to amend by adding after the word cotton, the words "cotton seed buyer." The amendment was adopted. Sections 36, 37, 38, 39, 40, 41 and 42 were read and adopted. Section 43 was read. Alderman Zilker moved to amend section 43 by adding after the word "steam", the words "or other." The amendment was lost. Sections 44 to 65 were then read and adopted. Sec 52 Amended Alderman Shelley offered the following amendment to the ordinance: Sec 52, From every person, firm or association of persons acting as general adjuster of losses, of agents of life, fire, marine and accident insurance companies who may transact any business as such in this City, an annual occupation tax of twenty-five dollars. By "general agent" as used in this section, is meant any person or firm representative of any insurance company, in this City, or who may exercise a general supervision over the business of such insurance company in this City; provided that when such a general agent acts as local agent he shall pay an additional tax as local agent, as provided herein. Sect. 53 amended Sec 53, From every fortune teller, ten dollars; from every clairvoyant or mesmerist, who plies his or her vocation for money, ten dollars. Alderman Taylor moved to amend section 57 by striking out $50.00 and inserting $5.00. Alderman Platt moved to table the amendment, which motion prevailed by the following vote: Yeas, Aldermen Beaty, Delvin, Haynes, Kuhn, Maddox, Miller, Platt, Powell, Roberdeau, Rosengren, and Shelley 11. Nays, Aldermen Fischer, Lawless, Nitschke, Redd, Schneider, Stumpf, Taylor and Zilker 8. Alderman Fischer moved that the rules be suspended, and the ordinance be read its third reading and final passage, which motion prevailed by the following vote: Yeas, Aldermen Beaty, Delvin, Fischer, Haynes, Kuhn, Lawless, Maddox, Miller, Nitschke, Platt, Powell, Redd, Roberdeau, Rosengren, Schneider, Shelley, Stumpf, Taylor and Zilker 19. Nays, None. Ord read 3rd time + passed The ordinance was then read third time, and passed. On motion the Council, adjourned. Jno. O. Johnson City Clerk.