, 1842-12-03

land selected, and the compensation OF
the agents employed in the selection, are
matters submitted to your consideration.
| would however suggest, in order to a
void the great expense of continuing Of
ticers for the sale of the land in the Sc
veral land districts-an expense that will
go far to nsu the principal fund
that, after II public sale to each dis
trict, the remainder of the land should
be subject to entry at the office of the
Register of Lands.
ItrustI may be parloned the sugges-
ton, that ifthere are any persons who
have settled upon any ofthe land select
ed, they be protected in the purchase
of their homes at the minimum price o.
the public lands. The favorable consid-
Grafton which the settlers have ever re-
ceived at the hands of the General As
sembly Of Missouri, forbids the idea that
they will be overlooked in this instance.
fit is desirable to appropriate the
proceeds of the sales of the selected
lands to internal improvement, as pro-
vided in the grant, l would respectfully
submit the ~expediency oftapplying a por-
tion thereof to the improvement of the
navigation of the Usage and n. Grand
rivers.-Whilc the greater number OF
our citizens are supplied with ample
water communication by means Of the
Missouri and mississippi rivers, nearly
the whole of the southwestern portion
of the State is dependent upon the navi-
|galicl of the Usage, which, while I'M
improved, can only be available, 10 any
considerable extent, for a small portion
of the year.
If, however, it shall be the pleasure Of
the Legislature TO divert this fund, or any
portion of it, TO objects other than those
contemplated by the grant, it will be ne
cessary TO obtain the previous assent of
Congress.
| invite the attention of the Legisla-
ture TO the existing laws :or the %collec-
ton of the tax upon land, and respectful
ly suggest such notifications as will
equalise the burdens between resident
and nonresident proprietors and insure
the more prompt payment of the taxes.
While The personal property of the resi-
dent is liable to be seized and sold by
the collector in default of the payment of
The tax upon his land, the nonresident
is exempt from all distress, on that ac-
count, and is allowed years, within
which 70 discharge his liabilities to the
State.
One ofthc evils of the present sys-
TEN is the increasing quantity of land
upon which the taxes are not paid. Since
the passage ofthe present law, the non
resident delinquent list has swellcd to
such an extent as to embrace the cnor-
nous quantity Of more than two millions
of acres. the taxes upon which are I'M
paid. Another of the evils attending
the exemption Of land frem sale for tax
cs, is that the quantity returned as de-
~linquent is increasing, while the amount
of payments upon such lands is annual
ly diminishing.-ln proof of this | must
only state the fact, that, oflS5,Sl9 acres
returned in 1895, the taxcsup 297, 9O8
acres thereof have been paid, while of
GS5,926 acres returned in 1911, the tax
es have only been paid upon 1855
acres.
Another impcrfection of the system is
found i'll The fact that all the lands which
become forfeited 10 the State for the non
payment Of the taxes, are subject to tax
alton for county purposes, and the a.
mount thereof required to be paid to the
counties out Of the State Treasury. This
will become in a few years exceedingly
%burdonsome to the Treasury.
BY far the greatest portion ofthe lands
upon which the taxes arc not paid, are
owned by non-residents, many of whom
have purchased largely for speculation,
and the justice of %exempting them from
burdens imposed upon our own citizens,
is not perceived. The only mode of en-
forcing the payment of taxes is by SELL
ing the property of the delinquent; and
10 this remedy the personal property of
the resident is subject, while the only
property of the nonresident, subject to
the jurisdiction of our laws, is exempt
from sale. True, after a certain number
Of yers, his land, in default of TIE pay
mcnt of the tax, is declared forfeited 10
the State; but it is known that this for
fixture is nominal, there being no pro-
vision for its sale by the State, and the
Legislature extending the time of its re-
demption from year to year. The effect
of the whole system indeed seems to be
but little less than an exemption of the
land of non-residents from taxation.
In connection with this subject, |
would respectfully suggest that the ex-
penses incident to the assessment and
collection of the revenue, might be con-
siderably reduced, and the taxes more
properly adjusted, by Slightly increas-
ing the tax upon land, and exempting
from taxation such portions of personal
property as are unproductive to the