Article VIII, Section 17 of the Texas Constitution

Adopted February 15, 1876:

The specification of the objects and subjects of taxation shall not deprive the Legislature of the power to require other subjects or objects to be taxed in such manner as may be consistent with the principles of taxation fixed in this Constitution.

Editor Comments

The state constitution, as originally adopted in 1876, expressly mentioned only four types of taxes: property, poll, occupation, and income.

This section has been construed to provide that unless limited by other constitutional provisions, the Legislature has plenary taxing power.

—Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

• American Transfer and Storage Co. v. Bullock, 525 S.W.2d 918, 922-23 (Tex.Civ.App.–Austin 1975, ref'd) ("The Comptroller relies upon three cases in support of the contention that the Legislature has plenary power to tax objects and subjects not specified . . . . We hold that although the types of taxes imposed by the Limited Sales, Excise and Use Tax Act are not enumerated in section 1 of Article VIII of the Constitution, the Act is not by reason of such omission invalid and in violation of the Constitution. We hold that the Legislature has plenary power to require other subjects and objects to be taxed if that power is exercised in a manner consistent with the principles of taxation fixed in the Constitution.")

• State v. Wynne, 133 S.W.2d 951, 959 (Tex. 1939) ("It may well be admitted that the rule fixed in this Act may appear to be harsh, and will cause hardships to those who in good faith . . . . It appears that the Legislature has adopted this mode of taxation in order to obtain revenue to support the State government. It is the duty of the courts to uphold such legislation, unless it clearly appears to violate some provision of our Constitution. The decisions above cited tend to uphold such legislation. This Court holds that the Act in question is a valid exercise of the power delegated by the Constitution to the Legislature to levy taxes. If same is unjust and needs amending, that power rests exclusively with the Legislature.")

Library Resources

• Vernon's Annotated Constitution of the State of Texas (this multi-volume and up-to-date resource is available at all law libraries and many municipal libraries)

• The Texas State Constitution: A Reference Guide (this one-volume resource is available at most law libraries and some municipal libraries)

• The Constitution of the State of Texas: An Annotated and Comparative Analysis (this two-volume resource is available at most law libraries and some municipal libraries)

Online Resources

• Constitution of the State of Texas (1876) (this resource is published and maintained by the University of Texas School of Law)

• Amendments to the Texas Constitution Since 1876 (this resource is published and regularly updated by the Legislative Council)

• Reports Analyzing Proposed Amendments (this resource is published and regularly updated by the Legislative Reference Library)