The Nevada journal., 1860-01-06

| and defray all the necessary expenses of the
Government, if properly administered. Antic-
pating that such win be the result, recommend
a general reduction in all the rates of taxation.
The taxes upon property may be safely reduced to
forly-ive cents on the hundred dollars. There
are few communities, perhaps, where the bur
dens of taxation, owing to the inequalities OF
our revenue system bear so oppressiyely on the
landholder and those engaged in certain indus
trial pursuits as in this.
At the last session, acting upon the report of
the Controller, a general revision of the revenue
laws was recommended The experience of the
past year has satisfied me that this will be i'm
polite, and that few amendments VIII answer
all purposes. As these laws are now pretty well
understood by those charged with their execu-
ton, ii is better not to make any radical changes
Much difficulty is experienced from the fact that
the law does not define with sufficient ceafness
the duties of the officers in the collection OF the
revenue Laws of this character have to be
executed sometimes by gentlemen of limited
education and therefore the greater precision
should be observed in defining their duties. 1t
will be found upon examination that some of
these Acts very vague, indefinite, and difficult
to comprehend Others again are in direct con-
fict with former Acts. Take, for instance, the
"Act concerning County Assessors" passed
March 27th 1850 which fixes his term of Office
at one year, and the "Act concerning officers"
subsequently passed, says that this officer shall
be elected at the general election IN 1851, and
every t1cO years thereafter. One of them should
certainly be repealed
| must again call the attention of the Legisla-
ture to the manner in which the poll taxes are
collected. While there are at least one hundred
and fifty thousand persons subject TO this tax,
only forty thousand, taking the report Of
the Controller as the basis, have paid If this
law had been enforced, and collections promptly
made, this tax alone would have yielded suffi-
cient revenue into the treasury to pay the in
dpbt In ia
very little attention appears to have been paid
to this law. The whole taxes from this source,
collected this year, amount to twenty-four thou
sand five hundred and seventy-two dollars and
seven cents more than the preceding year. The
county Of San Francisco, with a voting popula-
tion of some six thousand more than Siskiyou,
pays two thousand nine hundred and eleven
dollars less poll taxes. Seven counties Butte,
FL Dorado, Nevada, Placer, Sacramento, Siski-
you and Tuolumne) pay more than one half the
revenue derived from this source.
In view of this State of facts | recommend
that the collection of the tax be imposed upon
the Collector instead of the Assessor, which, in
my Judgment will materially increase the in
come.
In this connection | deem it proper to call
your attention to the necessity of reducing the
expenses of collecting the revenue. In some
counties, il will be seen by reference to the re
port of the Controller, that we pay high as
forty per cent. for collections. The expense of
living has diminished very much since the Act
fixing the compensation of revenue officers was
passed, while the facilities for travelling have
been vastly increased, and therefore reduction
ought to be made in the rates allowed.
Notwithstanding the reductions which | have
recommended in the rates of taxation generally,
if they should be adopted, it is still believed that
if the Government is wisely aud economically
administered, there will be surplus over ex-
penditures. 1t is bad policy to pay interest
d. x.-l.a haxa ltin.r Hla
in the treasury. Steps ought to be taken at the
earliest moment to eXtinguish our debt.
Your predecessors were informed that a suit
was pending in the Supreme Court of the United
States in which the cOnstitutionality of an Act
in regard to the tax to be levied and collected
upon foreign and inland bills was to be decided.
In the crowded condition of business before
that tribunal ii is feared that the case cannot be
reached in year, as the Court refused the appl-
cation of our counsel (Messrs. Benjamin and
Howardj to take it up out of its regular order.
MISCELLANEOUS.
REPORTS.
The annual reports of the Treasurer of State,
the Controller, the Secretary of State, the At
torney General, the Surveyor General, the
Registrar, the Commissioners of Reform
Schools, the Directors of Insane Asylum, the
Trustees of the Orphan Asylum of San Fran
cisco, aud also statement of the financial con-
dition of the State Agricultural Society are
herewith transmitted.
The Act of April 18th, 1858, donating money
to certain Asylums, requires the Trustees or Di-
rectors TO report to the Governor on or before
| the Goth of December detailed statement of
the expenditures of the respective appropria-
| tons, with the number of orphans who have
been inmates of the Asylum, etc. Only one of
these institutions has complied with this law.
| Nothing has been heard from the Roman Catho-
lie Orphan Asylum of San Francisco or Los An
geles, although from the high character and
| standing of those who control them it is not
| doubted that the appropriations have been Judi
ciously and usefully expended; still they ought
| to have complied with the law. When the pub
lie money is taken for charitable purposes the
people have right to know the manner in which
which it has been expended.
Gls)LoGY.
The attention of the Legislature is again
called To the propriety of geological survey of
| the State. The principal object should be to
| ascertain, and make known, at home and abroad,
| the immense wealth of our State in minerals,
| and in agricultural resources, with view to
| their full development TO examine the soils
| critically, with a view to their improvement and
increased production. These objects are emf
nenty practical, and at comparatively small
| expense this information can be obtained. The
publication of such report, showing as it no
| doubt would, the productiveness of our soils,
and the ineXhaustble mineral wealth of the
State would advance our credit, give confidence
| in ability to pay our debt, and furnish
| employment TO an almost unlimited number of
laborers, and our population would rapidly in
crease
Many of our sister States have protited much
| by their surveys, and California would be more
benefited than any Of them have been while
| therefore such a survey would not only advance
the cause of science, but materially contribute
to the substantial wealth of the State, and rem
der regions considered sterile rich and
prosperous.
As a matter of course the survey should be
made by one thoroughly acquainted with the
sciences of geology and mineralogy.
DIVORCES.
The marriage relation, which in all civilized
communities is regarded as one Of the most
sacred character by the operation of our divorce
laws, loses all its sanctity The facilities with
which divorces are granted in our State has
| done much to demoraize the community, and
seriously impair that moral sentiment which
must exist in every well regulated society. The
true policy is TO discourage the dissolution of
the marriage tie, and throw around these appli-
| cations restrictions which would prevent their
being granted except in extreme cases
| The Act of April oath, 1857, which authorizes
trials to be had privately, ought to be re-
pealed and special provision made as to the
notice to be given to non-residents.
PRIMARY ELECTIONS.
! The attention of the Legislature has again
and again been called to the necessity of ex-
tending the general laws over what are usually
called primary elections"
| In a State where political parties are organ
ized and one has a decisive majority, in point of
| fact our officers are elected at these :. primary