The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1862-01-21
GOVERNORS MESSAGE f!
Gentlemen of the Senate and House Of
Representatives

ordinarily so, for the reason that the Ma,
tion Of which we are part is engaged
in Civil War, most wantonly and wicked
ly thrust upon us by bad and designing
men. l doubt not you will address your
selves to the discharge of this duty calm
ly and earnestly, seeking wisdom ant
strength from him who is King of King:
and Lord of Lords.
The Constitution requires that | shal
communicate to you the condition of tn,
State, and recommend such matters as
may deem expedient, and I now proceed
to the performance of that duty.
nEvENUE AND TAXATION.
The expenditures of the last two year
for all State purposes have been abou
100000 for each year. This include
both ordinary and extraordinary expen
ditures-the amounts expended for tn,
Insane Asylum, the Penitentiary, tn,
Blind Asylum at Vinton, the printing o
the Revised Statutes, and other extraor
dinary objects, as well as the amount;
expended in carrying on the ordinary
operations of the State Government. The
expenditure has not in any case beer per
mitted to exceed the appropriation, anC
is materially less both for the Penitenti
airy and Insane Asylum, and has in al
cases that have come under my obserya
ton been carefully and economically
made. In my judgment, there is not an
other State in the Union in which the
protection Of the Government is extend
ed to as large a population, so widely
scattered, more economically than our
own. But while this is true, it is equal
" true that our finances are not in q
healthy condition. The Report of the Au
ditor of State discloses the somewhat
startling fact, that of the State tax for g.
60 and preceding years, there was at the
date Of his Report-the 4lh day of Nov,
l86l-deli2quent and unpaid the large
sum of Ss4OO, ,OOU-a sum more than sui.
ficient to cover the entire expenses oiour
State Government for one year. This
large delinquency has occurred mainly
within the last four years, and the same
Report shows there were at the same date
amount of sos, ,645, which were unpaid
for want of funds, most of which are
drawing interest at the rate of eight per
cent. per annum.
From these facts the following conclu.
sions are inevitable lst. That during
the last four years there has been levied
a State tax larger by about $500, 200,
than the necessities of the State required
Cd. That this was rendered necessary by
the fact that only portion of our people
paid the tax due the State. Sd. That
the State has been compelled yearly to
pay large sums by way Of interest on
warrants, which need not have been paid
had the taxes been collected promptly
and the Treasury been supplied with
funds TO meet all demands upon it. 4th
That the State, being compelled to pur-
chase its supplies with warrants, has had
to pay higher prices than if it had had
the cash TO pay. 9Th. That the tax-pay
ing portion of our people have thus been
compelled to pay not only their proper
share Of the public buthens, but also the
share of those who did not pay their taxes
increased by interest and high prices
These things should not be so. They
reflect dlscredit not only on those of ouI
citizens who seek TO avoid their just shar,
of those burdens which are imposed up
on all for the benef; of all, but also upor
the laws which permit them to do S,
with impunily. | therefore very earn
M, nh
| full examination of our revenue laws TO
the purpose of ascerlaining ifthey can b.
made more effective in enforcing th,
prompt payment OF taxes.
The leading features Of a good reve
nue. law in my judgment are: lst. Th'
imposition Of such penalty for the non
payment of taxes when due rs will max,
it Enthusiastically the interest of every
tax payer TO pay promptly. Cd. The as
surance TO the purchaser Of property a
tax sale of valid title at the expiration
Of a fixed time. There is in my opinion
much misapprehension in the minds o
many persons on this subject. Som'
seem to think they receive no value fol
the money paid by them as taxes, anC
that they are therefore not culpable il
avoiding payment if they can. Others
whilst they admit there is some kind o
doubtful obligation upon them to pa,
their taxes, if convenient, yet insist tha
any stringency in the laws to compe
payment would be MUST and oppressive
and that no greater penalty should be i'm
posed for non payment than the interes
allowed by law between citizens. Thes
are radical errors. Every citizen is pro
tected by the State in life, liberty an,
property in all he has and all he may &C
quire, and in all his honest efforts 10
ferthcr acquisition. and in return. he
bound as good citizen to render ODE
dience 10 the laws. 10 pay promptly hi
share Of the taxes necessary for tho sup
port Of government, and in time Of wal
If need be-, defend the government wit
his life. If he fails TO perform either c
these duties of good citizen, he is liabl
to punishment. aud the amount added /
his taxes for failure of payment at III
time fixed by law, is not The interest du
,,r., Jnbt hat Gpa or panalt,. g.. a.