Daily Democrat and news. [volume] (Davenport, Iowa) 1859-1864, 1862-01-15
RlENNl,L MESSAGE OF Cow
4, J. HARDWOOD.
D.uver.d Mt Des Motnes o"
January IAN, 1904.

80 rs duty. at all times respo"stp'c' :
o'"'o' ,.ucb moro than ordinarily -
~ son that the Nation OF when we
- ~" 49,, 1. engaged in Civil az, ho''
are and wickedly thrust upon u oy
49, I'm, men. | doubt not you WI
"s', our.olyes to tie discharge oil TINS
duly calmly and earnestly sec";',e ~ y,
and strength from INN VINO - N'"o
X ,nr, ana Lord f Lords. ~
Tie Constitution requires 'nA' Sna"
comtnunicatc TO you the cohn'' 80
S,ato ana recommend sucn matters a.
NAV deem axpcdienf, and now proceed 10
fhe performancc Of that duty.
uEyENuE AND TAXATION.
The exrenditures Of the last two years l"r
Nil state purposes have been about >sSoo ooo'
f,r each wear. This includes both ordinary
and extraordinary expenditures - t"e
amounts expended for the Insane hsN iua',
the peritentiarv, tie Blind Asy lum at
Vinton the printing Of the Revised Statutes
md other Extraordinary objects, as wen
a. the amounts expended III carrying on 'hf
ordinary opefations Of the State npVcth-
rnoot. Tie expenditure has not IN any
ra.e herr perir.itted to exceed the apFFo
penitcntiary and Insane A-J'nn!, an"
las in all cases that have come u""ei ~,
oh..rv,ttnn he, II carefully AMI ecpuouicaiiJ
made la my indgnent, there - "o' az
Their State 10 the Union Ia winch tue pro.ec'
ton If GuYernmcnt Is EXTENDED 10 As 'asee
a nominations 50 widely sc&ttcfch, inp,e
economically than IN oar own. Dut WIN
this is true, il Is equally true that ou'
finances are not in "A healthy condition.
The keuort of the Auditor of State di>ci"'eS
the SOMEWHAT startling fact that 81 the
State tax iQr 1SC0 aud preceding years,
there was ~ the date Of lis Report the
4th day Of Nov. lo6l) delinquent and un
paid the large sun OF about OO,ooo-a
SUN more than sufiiclen. To cover tue ehtire
expenses oi our State Government Tor one
gear. This large delinquency has occurred
mainly within the last four years and the
san.c Report shows there were at tue
same date warrants drawn on the Treasury
to the amount Of Sl03 GAS, which were I'M
paid for want 81 funds, most OF which were
drawing interest at the rate Of eight per
cent per annum.
F,om these facts tue follo~ins conc'u
sions are inevitable: lst, That during
tie last iGur years there has been levied
tax larger by about $500 600, than the
necessities Of the State required. IND,
That this was rendered necessary by the
fact that only portion OF our people para
the tax due the State. Bid, That tie
State has been compelled yearly 70 pay
largc sums by way of interest On warrant,
which need not have hcen pad had The
taxes b,en collected promptly and the
Treasury kept supplied with funds To meet
all demands upon IL. 4th., That the State,
tslng compelled to purchase its supplies
with war ants, la, bad 20 pay higher prices
than II it lad tie cash t. pay. och, lhat
the taXpaylng Eurtlon OF oar people baVc
thus been compelled 10 pay not only Their
proper Share 81 the public bnrthehs but
also tie Share of those who did not pay
their take, increased by interest and hisl
prices. These things should hot be SO
They reflect dscrcdIt not only on those .
our citlzci.e who seek 10 avoid Their Ius'
share Of trpsc burdens which are imposed
nfun al tJr tie benefit Of all, asD upon tht
laws whch permit them to do 50 with In
punity. | therefore very earn ,tly recon
mend to yuag attention a careful examine
ton uf our revenue laws ior Me purpose d
effective ia enforcing the prompt payment
OF taxes.
Tie leading features Of good rcvenuC
law in my Judgment are: 1t The imposl
sltlon OF such penalty Tor non payment Of
taxes when due as will make it uuinistakc
ably the interest Of every tax payer 10 pay
promptly. 81. The assurance 10 the pur.
chaser Of property at tax sale ol a valid title
at tie expiration of a fixed time. There Is
in my opinion much misappfehen,ion IN the
minds OF many persons on this subject
some seem 70 think they receive n value
for the money paid by them as taxes, and
that they are Therefore not culpahle IT
avoiding payment il they can. Others
whilst they admit there is some KIND o
doubtful obligation upon them to pay then
taxes, 1t convenient, yet insist that any
stringency IN the laws to compel payment
would be unjust and oppressive, and that nc
greater penalty should be imposed Tor non
payment than the interest allowed by Law
between citizens These are radical errors
Every citizen is protected by the State, If
life, liberty and property in all he las and
all he may acquire, and IN all his honest Of
forts for iurther acquisition, and in return
he is bound as good citizen To render ODE
dlence to the laws, to pay promptly hi'
share CT the taxes necessary for the support
o. government and IN time OF war, 1t need be
to defend the government with hi, HE.
he tails To perform either OF these duties o
good citizen. he is liable to punishment
aid the amount added to his taxes for iall
IRE oi payment at tue time fixed by law i:
not the interest due upon a debt, but tiHt
or penalty for the non performance Of a du
ty. Nor can any one justly complain o
this. Why should any one OF cur lcopI
claim that he should enjoy all the benefit
Of civil government and be exempt from it
butthens that he should have AL these ad
yantages at tue expense OF his ighbors
Ii may be said that some are unable &
pay thei: taxes. This it seems to The is or
roncouS. The amount OF tax each one la
to pay is in proportion TO the property b
has, the greater the tax the greater til
amount ct property from which to rals
means Of payment. am well convince
that taxes are paid most promptly by on
farmers and by men OF comparatively sma
means and that there are very few Of u
who do not spend yearly for articles OF luz
ury winch do not promote either our health
or post.rity, or our happiness, more tia
the sum required from US as taxes for I'll
support OF the Government that pr,
tect> Us. Tie subject of revenue and tax;
ton assumes a graver interest and inpo
tance at this time for the reason that OF
State is called upon for the first time sinl
its admission To pay direct tax for ii
support OF the General Government. "
may expect to be- called on to pay durl
the present year Federal tax IRON 5000
600 to $40 600 This is rendered niece
eary by The heavy expenditures incurred b
the General Government in preparing
put down the Rebellion in certain States