[Congressional Record Volume 144, Number 107 (Monday, August 3, 1998)]
[Extensions of Remarks]
[Page E1514]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


[[Page E1514]]
                         TRIBUTE TO CARL SMITH

                                 ______
                                 

                        HON. SHEILA JACKSON-LEE

                                of texas

                    in the house of representatives

                         Friday, July 31, 1998

  Ms. JACKSON-LEE of Texas. Mr. Speaker, Henry David Thoreau once said, 
``[T]he death of friends will inspire us as much as their lives. . . . 
Their memories will be encrusted over with the sublime and pleasing 
thoughts, as monuments of other men are overgrown with moss; for our 
friends have no place in the graveyard.'' Carl Smith was such a friend 
to the citizens of Harris County, and we should memorialize him in our 
thoughts today for his tireless work and remarkable dedication.
  As the Tax Assessor-Collector of Harris County, Texas, Mr. Smith 
advocated tax exemptions for deserving members of society such as 
Senior Citizens and the Disabled. He also strove to pass the four-year 
term bill.
  An astute member of the government, Mr. Smith drafted necessary 
legislation that provided a pension system for elected County and 
District Officials. In addition, he obtained the requisite support for 
the Constitutional Amendment that also provided a pension for County 
and District Officials.
  Carl Smith's value to the Harris County community was not limited to 
his post as Tax Assessor-Collector. He somehow found the time and 
resolve to hold other public roles of equal worth. Such endeavors 
included his positions as the Past President of the Tax Assessor-
Collector's Association of Texas, the Past President of the 
International Association of Assessing Officers, a member of the Texas 
Association of Assessing Officers, and a former member of the Tax 
Assessor Examiners Board of Texas.
  Carl Smith's exemplary service has not gone unrecognized. He has 
received a citation for Meritorious Service by the President's 
Committee on the Employment of Physically Handicapped and an award for 
Meritorious Achievement by the Houston Committee for Employment of the 
Physically Handicapped. In 1990, Mr. Smith was named ``Governmental 
Employer of the Year'' by the Harris County Commission for the 
Employment of Disabled Persons. He also was the recipient of ``The Book 
of Golden Deeds'' Award by the Exchange Club of Houston.
  We should not overlook the fact that Carl Smith was not only a 
sagacious Tax Assessor-Collector, but he was also a knowledgeable 
academic and legal authority. Mr. Smith studied night school at the 
University of Houston Law School and South Texas, and he passed the bar 
in 1934 upon his graduation. Eventually, he would serve a great many 
years as Chairman of the Jurisprudence Committee of the statewide 
County Assessor's Association. He also was a member of the Texas State 
Bar Association and the Houston Bar Association.
  As I stand here before you to eulogize Carl Smith, I am reminded of 
his ingenuity and creativity, as well as his dedication to the 
taxpayers. In an effort to provide greater convenience for the 
taxpayers, as a newly-appointed Tax Collector-Assessor, Mr. Smith 
established sub-stations and branch offices throughout Harris County. 
He was the first Tax Collector-Assessor to have substations issue 
license plates and voter registrations. Moreover, he allowed taxpayers 
to handle homestead exemptions by mail.
  In Matthew 5, it is written, ``Let your light so shine before men, 
that they may see your good works and give glory to your Father who is 
in heaven.'' Carl Smith's light still shines, even now. And we should 
bask in the memory of his accomplishments.
  Carl Smith revolutionized the operations of the Harris County Tax 
Office. The office now works as an efficient, yet cordial entity, and 
it will serve as Mr. Smith's continuing legacy.
  I offer my sincerest condolences to Mr. Smith's family and friends. 
We will miss his wisdom and his honorable achievements. But we will 
never forget him.

                          ____________________