Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1862-01-17
Governors Message.

Gentlemen Of Ehs Senate
and House Of Representatives:
You have had conferred upon you and
have accepted the duty Of caring for, guard
ing aad promoting the interest, of the State.
Ibis duty. at all times responsible, is at pres
ent inu h more than ordinarily so, for the
reason that the nation of which we are part
is engaged in Civil War, most wantonly and
w;ckedly thrust up us by bad and design
ing men. doubt not you will address your
self to tho discharge of this cuty calmly and
earnestly, seeking wisdom and strength from
Him who il King Of Kings and Lord OF Lords.
The Constitution requires that | shall
communicate TO YOU the condition Of the State,
and recommend to you such matters as l
may deem expedent, and now proceed to
the performance Of that duty
REVENUE AND TAXATION.
The expenditures of the last two years for
all State purposes have been about $500, 900,
for each year. This includes both ordinary
and extraordinary cxpendltures-the amount
expended for the Insan.~ asylum, the Pen,-
Tertiary, the Blind Asylum at Vinton, the
printing of the Revised Statutes, and other
extraordinary objects, as well as the amounts
expended in carrying on the ordinary opera
tons Of the State Government. The expend-
ture has not in any case been permitted to
exceed the appropriation, and is materially
less both for the Penitentiary ard Insare
Asylum, and has in all cases that have come
under my observation been carefully and
economically made. IL my judgment, there
is not another State in the Union in which the
protection Of the Government is extended
TO as large population, so widely scattered,
more economically than IN our own. But
while this is true, it is equally true that our
finances a-e not in healthy condition. The
Report of the Auditor Of State discloses the
somewhat startling fact that of the State tax
for 1860 and preceding years. there was at
the date OF his Report (the 4 III day of Novem
Der, 1861 delinquent and unpaid the large
sum OF about $4O0, O0O-a sum more than
sufficient to cover the entire expenses Of our
State Government. for ono year. This large
delinquency has occurred mainly within the
last four years ard the Same Report shows
there were at the same date warrants drawn on
he Treasury to the amount Of $l03,645,
which were unpaid for the want Of tun Is,
most Of which were drawing interest at the
rate of eight per cent. per annum.
From these facts the following conclusions
are inevitable lst That during the last
four years there has been levied State tax
larg,r by about 100000 than the necessities
of the State required. %, That this was
rendered necessary by the fact that only q
portion Of our people paid the tax due the
State. Sd, That the State has been com.
PEELED yearly to pay large sums by the way Of
interest on warrants which need not have
been paid had the taxes been collected prompt
ly and the Treasury kept supplied with
funds to meet all demands upon It, 4th,
That the State, being compelled to purchase
its supplies with warrants, has had to pay
higher prices than if it had lad the cash t.
pay. 9Th, That the tax paying portion OF
our people have thus been compelled to pay
not only their proper share of the public
bu- thens, 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 discredit not only on
those of our citizens who seek to avoid their
just share of those burdens imposed upon all
for the benefit of all, but also upon the laws
that permit them to do so with impunity.-
therefore very earnestly recommend to
your attention the careful examination of our
revenue laws for the purpose Of ascertaining
if they can be made more effective in en-
forcing the promp2 pay ment of taxes.
The leading features of good revenue law
in my Judgment, are: lst. The imposition Of
such penalty for non-payment Of taxes when
due as will make it Enthusiastically the inter-
est Of every tax payer to ply promptly I'd.
The assurance to the purchaser Of property at
tax sale of valid title at the expiration of d
fixed time. There is, in my opinion, much
misapprehension in the minds of many per-
sons on this subject. Some seem to think
they receive no value for the money paid by
them as taxes, and that they are therefore
not culpable in avoiding payment if they
can, Others, whilst they admit there
is some kind Of doubtful Litigation upon
item to pay their taxes, if convenient,
yet insist that any stringency in the
laws to compel payment would be unjust and
oppressive, and that no greater penalty should
be imposed for non-payment than the interest
allowed by law between citizens. These are
radical errors. Every citizen is protec ed by
the State. in life, liberty and property, in all
he has and all he may acquire, and in all his
honest efforts for further acquisition, and in
return, he is bound, as a good citizen, to rem
der obedience to the laws, to pay promptly
his share of the taxes necessary for the sup
port of government and in time of war, if
need be, to defend the government with his
life. If he fails to perform either OF these
duties of good CITIZEN, he is liable to pun
ishment, aad the amount added to his taxes
for failure of payment at the time fixed by
law IS not the interest due upon debt, but
fine or penalty for non-pcrformance Of duty.
Nor can any one justly complain Of this
Why should any one of our people claim that
he SHOULD enjoy all the benefits of civil gov
eminent apd be exempt from its burthens !;
that he shoYld haye Iii these advantages at
the expense of his neighbors
1t may be said hat some are unable to pay
their taxes. This 1t seems to me- Is erroneous
The amount of tax each one has to pay is in
proportion to the amount Of property he has ;
the greater the tax, the greater the amount
of property from which to raise means CO
payment am we'll Convinced that taxes are
paid most promptly by our farmers and by
men of comparatively small means, and that
there are very few Of US who do not spend
yearly for articles Of luxury which do not
promote either our health, our prosperity, or
our happiness. more than the sum required
from us as taxes for the support Of the gov
eminent that protects US. The subject Of
revenue and taxatiop assumes grayer inter-
est and importance at this time for the reason
that our State is called upon, for the first
time since its admission, to pay direct tax
for the support OF the General Government
We may expect to be called on to pay during
the present year Federal tax of from $780,
900 to 100000. This Is rendered necessary