Dave Capps is the van rental guy campaigning against a $400 million tax subsidy for a new Dallas Cowboys football stadium. I'm sitting in his office at the van place. He's been talking reasonably and seriously about alternative financing schemes for football stadiums. But, you know, reasonable and serious have a certain effect on me. I'm thinking reasonably and seriously about a nap.

I offer my two-bit opinion that guys like Dallas Cowboys owner Jerry Jones, Ross Perot Jr. and Tom Hicks must sit around the Robber Baron's Club bragging how they can pick City Hall up by its skinny little ankles and shake out whatever money they want.

He jumps at me. "Not the Bass brothers!"

He's halfway up out of his chair. This is the part I came for.

"What is it with these guys?" he shouts.

He wants me to get the difference between Jones, who pulled strings in Austin to get a multimillion-dollar subsidy for a new football stadium, and the Basses, the famously civic-minded Fort Worth billionaires who spearheaded Cowtown's downtown revival.

Jones told Forbes magazine four years ago he could get a billion dollars for the Cowboys--pretty nice, given that he had paid $140 million for the team and the stadium 11 years earlier. Capps wants to know why, instead of trying to juice the taxpayers hundreds of millions of dollars to subsidize his business, Jones doesn't create a new stadium himself from his own revenues and give it to the public.

"What a fantastic thing for a person like that, who has a bad reputation in Dallas anyway, to give a legacy back?" He stares and waits for an answer; he nods; he jabs around a little. "What's he going to do with the money, Jim?"

I don't say nothing. I don't know nothing.

"He could show his class!"

I missed that one.

"Jerry Jones could show his class by putting his own money into this. He could say, 'Dallas, you have been good to me. Dallas, you have been good to me and my family. Since I've been here, I've been very successful.'

"Who's he going to give it to, his kids?"

I think Capps is an interesting guy, and I have a strong sense that his campaign, which he has dubbed "No Jones Tax," is the harbinger of a whole new generation of grassroots political action in Dallas. This is not a bunch of courageous gadflies martyring themselves before the juggernaut. Capps is a serious businessman, and he's clever. He is rolling out his campaign early and strategically, with professional help and an eye toward major alliances. It's true he's not a member of the old boys club downtown, but I don't know how long being a member of that club continues to guarantee victory.

Who knows who will win this one? No date has even been set for an election on the proposed stadium tax. Last year, after Jones had distributed $140,000 to various Texas legislators through an Austin lobbying firm, he went to Austin and quickly found a pair of eager acolytes in the Senate--Senators Royce West and John Carona of Dallas--to help him pass a tax law for his new stadium. The new law will press a 6 percent tax on rental cars and a 3 percent tax on hotel rooms to provide money for Jones, but first these taxes have to be approved by Dallas County voters in a referendum.

Capps runs the independent van rental business he and his father started in 1972, when Capps was 19. He owns a Ford dealership in Tyler and interests in other businesses. He's especially mad at the stadium tax because it would hit his business.

Capps argues that promoters of the stadium tax are telling the public a great big fat despicable lie when they say the proposed tax on rental cars won't hurt anybody in Dallas. He points out that almost all of the cars rented at DFW Airport generate sales tax to Tarrant County, not Dallas County. The vast preponderance of car rentals in Dallas County, he says, are made by Dallas County residents, who will have to pay this tax or rent their cars in Collin County.

But he also argues that it's fundamentally wrong and sleazy to tax two specific industries, rental cars and hotels, in order to deliver the money to a third specific industry. It's like the county sticking a gun in the faces of the car rental businesses and the hotels and telling them, "Give your money to Jerry."

"Let me tell you something," he says. "Every business owner in the world should be in my shoes one day. Every business owner. I don't care what business you're in. They should have to see some tax proposal that taxes their customers only in their specific business, and that business has to collect taxes and give that money to another person's business.