The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1864-01-28
Governors Message.
crsrIrxEN OF THE SENATE
Avn HorsR OR RRpRH

l sm happy to be able to congratulate
you 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 teen we'll rewarded, and tho
products of the labor have brought re-
munerative prices. The educational in
terests of the State are as prosperous 40
ever; aud peace aud good order within
our borders, although on enc or two occa.
sions somewhat impsrilled, have been
maintained. Let US render thanks to
God for these blessings voucbsafed 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 1922, ,295.75,
consisting of loan from the School Fund
1922. .295.75 loan of 1858 5000, 900, and
war loan Of 1861 100000. OF the
$SOO,OOO war bonds authorized to be
sold, $500,00O remain on hand-none
have been sold since the 100000 were
sold and it is believed 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 estima-
ted to be due from the United States,
and the taxes for 1868 and 1864, are
sufficient to pay the estimated expendi-
lures for the next two years, the out
standing warrants on the treasury, and
our entire State debt, leaving balance
in favor Of the treasury Of about $780,
900.
Provision should be made for the re-
dcmption of the bonds issued in 1853
and 1862 as they fall due. 1 recon-
mend that a sufficient sum be set aside,
annually, for this purpose, and invested,
with its accumulations, in United States
or other good stocks. In my judgment,
the amount due the School Fuud should
be permitted to remain as a permanent
debt of the State. The State is trustee
Of this fund and liable for all losses there
to; 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 duo upon real estate
will be finally paid but it is thought,
very considerable portion of the delin-
quency 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
assessed biennialIy, and personal proper
ty annually. The assessments are made
between the lst Of January and the lst
of April; the levy is made in Septem-
Der, aud the taxes become delinquent on
the lst of February Of the next year
1t thus happens that persons may bring
into the State for sale, or may buy with.
in the State, large amounts of personal
property, which are assessed to them for
taxation may keep and use the same,
within the State, more than year, and
finally dispose Of it before the tax be-
comes delinquent; and if such persons
do not own real estate in the same coun.
ty in which the personal property was
assessed, there Is no means Of compelling
the payment of the taxes due. This de-
feet in the law should be remedied in
justice to the State, and to the owners
Of real estate, who already bear their full
share of the public burdens.
l renew the following recommends
tions, made by me to the Ninth General
Assembly:
"In order to make the revenue of the
State more certain, l recommend that
the County Treasurers be required by
law to pay the State Treasurer, at fixed
times, certain proportions of the amount
of revenue due to the State, until the
entire sum for each year is paid, whether
the County Treasurers have received the
entire amount of State tax or 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
and transmission, and if the
county officers are inefficient, the State
is remediless. Each county is now liza
Die by law to the State for the amount of
State tax assessed in it, but this liability,
without any means of making it effective,
Is useless. If the counties were reouir-
ed to pay the revenue due to the State,
whether collected or not, then the Coun.
ty Supervisors would be stimulated to
require of the Treasurer strict perform
ancc of his duties; and if, in addition
you should SO change the present laws as
to give County Treasurers in lieu of sal
ary, . per centum on the amount of
money collected and disbursed, or pro.
vide for township collectors, to be paid
In the same way, our taxes would, in my
opinion be more puDctually paid"
IL also recommend that it be made the
duty of the Board of Supervisors of each
county to employ competent account
ant, once in each year, to examine the
of each county officer, and state
On account between each officer and his
county, and between officer and off Ger
and also that County Treasurers, and ali
A