Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1864-01-22

Gentlemen Of the Senate
and House of REPRESENTATIVES

upon the prosperity of our State. During
The last two years our people have enjoyed
their usual good health and have secured
reasonably abundant harvests. Labor has
been well rewarded, and the products Of the
labor have brought remunerative priees.-
The educational interests Of the State are as
as ever, and peace and good order
within our borders, although on one or two
occasions somewhat imperiled, have been
Let US render thanks to God for these bless
ings vouchsafed US during the existence OF
desolating war, that has so scourged large
portion Of our land.
Our State finances have never before been
in more healthy condition. Our entire
State debt is only $622,295 IS, consisting Of
loan from the School Fund, $l22,295 70
loan of 1853 5000, 900, and war loan of 1861
$780, 900. OF the $500, 900 war bonds au,
thorized to be sold, $500, 900 remain on hand
none have been offered since the $500. 900
were sold and it is believed that no further
sales will be necessary.
The report of the State Auditor shows
that the moneys now in The Treasury, the
delinquent taxes, the amount estimated to be
due from the United States, and the taxes
for 1863 and 1854, are sufficient to pay the
estimated expenditures for the next two
years, tho outstanding warrants on the
Treasury and our entire State debt, leaving
balance in favor Of the Treasury OF about
100000.
Provision should be made for tho rcdemp.
ton Of the bonds issued in 1853 and 1862
as they fall due, ! recommend that sufh-
cent sum be set aside, annually for this pur-
pose, and invested, with its accumulations, in
United States or other good stocks. In my
Judgment, the amount due the School Fund
should be permitted to remain as a perma-
nent debt of the State. The State is trustee
of this fund and liable for all losses thereto.
and there can be no safer mode Of investing
this amount Of the fund, than the present
The report Of the Auditor still shows a
large amount of delinquent taxes So much
of this as is due upon real estate will be fl
nally paid but il is thought very consid-
cradle portion Of the delinquency is due
upon personal property, by persons not
owning any real estate, much Of which will
be lost
Under our revenue law real estate is as
sessed biennially, and personal property an
nuallv. The assessments are made between
the 1st of january and the lst Of April; the
lew is made in September, and the,taxes be-
come delinquent on the 1st of February OF
next year. 1t thus happens that persons
may bring into the State for sale, or may buy
within the State, large amounts of personal
property, which are assessed to them for
taxation; may keep and use tbs sause with
in the State, more than year, and finally
dispose Of it before the tax becomes delin.
auent; and if such persons do not own real
estate in the same county in which the per.
sonal property is assessed, there is no means
of compelling the payment Of the taxes due
This defect in the law should be remedied in
Justice to the State, and to the owners Of re
al estate, who already bear their full share
Of the public burdens. ....
I renew the following recommendations
made by me to the Ninth General Assembly
"In order to make the revenue of the Stat.
more certain, recommend that the County
Treasurers be required by law to pay tn,
State Treasurer, at fixed times, certain pro
portions Of the amount Of revenue due to tn,
State, until the entire sum for each year j.
paid, whether the County Treasurers hav,
received the entire amount of State tax o.
not. At present the State is wholly helpless
as to its revenue. 1t has to depend wholly
upon the officers of the counties for its col
lection and transmission, and if tho county
officers are inefficient, the State is remedi
less. Each county is now liable by law t
the State for the amount Of State tax assessed
in it, but this liability, without any means o
making it effective, is useless. If the coun
ties were required to pay the revenue duo t
the State, whether collected or not, then tn
County Supervisors would be stimulated t
require of the Treasurer a strict performanc
of his duties and il, in addition, you sho''
80 change the present law as to give Count.
> Treasurers in lieu Of salary, per centum o.
the moneys collected and disbursed, or pro
vide for township collectors, to be paid il
the same way, our taxes would, in my opin
ion, be more punctually paid."
I'll also recommend that it be made tn
duty of the Board Of Supervisors of eac
county to employ competent accountant
once in each year, to examine the account
Of each county officer, and state an accoun
between each officer and his county, and be
tween officer and officer and also that Cour
ty Treasurers, and all other persons who re
ceive public moneys, be prohibited, unde
severe penalties, from using them in an
i, way, or placing them with others to be used
for their private benefit"
There is due this State, from the Unite
, States, for expenses incurred by tho State j
raising and equipping troops, and sendn
them to the field, and for other purpose
> growing out of the rebellion, the estimate
amount of 100000. There is much diff
!. Guilty in procuring an adjustment Of thi
claim at Washington. When these money
were expended by the State, there was n
law Of Congress or regulation Of the FEEDERS
Government, prescribing the form in whic
proof Of the expenditures should be taken
% and the General Assembly of this State prt
: vided, by law, for such proofs and voucher
as it deemed sufficient, both for the prote'
). ton Of the State and the United States
Upon presentation of these proofs and voucl
ers to the proper Department at Washngto
they are found not to comply, in form, wit
regulations since adopted by that depar
, ment; and it is doubtful whether they wi
be allowed without some legislation by Coz
gress. Some portion Of these expenditure
thus made, are also objected to as not con
ing within the letter Of existing laws of Il
United States. Among these are the sun
paid by the State for the subsistence and pa
Of the troops that went from this State
T Missouri, at the request of the United STATE
u officers, under command Of Colonels Et
wards and MoIledge.
; There is, also, an unsettled claim again.
the United States, for expenditures by tf
. State, for the protection Of our people durin
the two winters following the massacre o
our northwestern frontier, by Ink-pa du ia
and his band. The United States are ais
in my judgment, justly liable for the amount
expended by this State in protecting our pee
pie on the north western and southern bort
3 ers since the commencement of the rebellion
I recommend tho appointment of az ageI
of the State to proceed to Washington
press the adjustment Of these claims, and
secure, il necessary, additional legislation
Congress for that purpose.
V. The expenditures Of the State on the nortl
,rnvtovr and confhorn horf1arc are made Da'