An analysis and the estimated revenue from certain nonproperty school taxes in the Gulf Coast area of Texas

This study was made to determine the amount of revenue that the Legislature of Texas could make available for public schools in nineteen counties within a one hundred mile radius of Harris County by enacting legislation permitting school districts, counties, or groups of counties to assess and collect taxes on selected nonproperty items. Specific problems investigated are as follows: (1) the gross yield of specified local nonproperty taxes by county and by region, (2) comparisons between the gross yield of certain nonproperty taxes and county property taxes, based on per capita and pupils in average daily attendance in each county, (3) whether the selected nonproperty taxes might best be administered by school districts, counties, or groups of counties.