The Hickman courier., 1872-02-17
MESSAGE FROM THE GOV
ERNOR.
GO0d suggestions in Regard In
delinquent Taxes, 8eye-
nAe, Collections, sc.

certain defects IN the revenue laws O
'ne state IN progidiue for the collectio
OF taxes on land. Our present laws.
thlnk' discriminate unduly in favor O
'he Iahd- owner, giving an indulgence
ana otten securing impunity, to dolin
quent tax payers Of this class, alike an
as! 10 other tax paying citizens and in
JuIIuns 10 the public interests.
Inc Auditors report for 1871, whicI
mas been laid before you, shows tha
there are now due the Commouwealt
taxes from persons returned delinuueu
81 9,343 OF, and S199, ,OO1 OF on land
forfeited for taxes-making the aggregat
% 5FS1S54 09; ''nearly all Of which.
he adds, "would, doubtless, have bee
collected and paid into the treasury year
| ago, but for the fact that sheriffs have n
power to sell real estate for taxes du
on it"
The official exhibit from which thi
statement is made goes back only to tht
year 1862. But while [ have no ac
curate information as to the delinauent
lists previous to that time, l am satisfied
that the amount of uncollected revenue
now due the State on the assessments OF
the last twenty years is not less than one
million dollars. and that the Auditor $
books show that the delinquency is con
stantly increasing.
The deficit IN the collection Of our
assessed taxes is due almost solely TO our
exceptional revenue laws, under which
sherltts and other collectors of revenue
while they are required to levy upon and
sell Tor taxes any personal property Of
the citizen, not exempting even the last
bed OF the poor widow, are not permitted
to levy upon and sell lands. The wealthy
non. resident, the grasping corporation.
or the INSCRIPTIONS speculatof, may own
large tracts Of land, and neglecting to
pay the taxes assessed on them Coften. in
deed, they escape assessment altogether.)
and having no personal property in the
State, they cannot be coerced to payment
under our existing laws, for six years:
and when at last the lands are declared
to be forfeited, and brought regularly 20
sale, they being made redeemable within
q given time, rarely can purchaser be
found; and thus the public revenue is
defTauded; and this, too, by due course
of law.
Our present system of collecting delin-
1uent taxes has necessitated the estab-
lishment of a distinct department IN the
Auditors Office, requiring the services Of
a irst-class clerk to keep the accounts
between the State aud delinquent tax
payers; and in subjecting forfeited lands
to sale other agencies must be en-
ployed.
l know Of no other State whose laws
discriminate so unequally between real
md personal estate in their liability for
non payment Of taxes; aud l recommend
hat our laws oa this subject ,Jo so
lmended as to authorize and require coll
ectors Of the public revenue to levy
Ipon and sell land for the payment Of
axes, when the delinquent has no acces- /
ible personal property, allowing a
reasonable time for its redemption, and
adding as penalty to the purchase
arger per centage than is now required. f.
Authority should also be given to T.
eyenue officers to list and tax lands Of
and others, who have neg
eeted to list the lands owned by them +
arge quantities of which are now not
ssessed; and it should be well, perhaps f
n such cases, to add a moderate per
entage to the usual tax, IS penalty for
egligence.
Under such revenue laws, thus amend
d, the State would be able at the end of
ach year to close up its accounts with
II who are able to pay their taxes; the
are and interest Of redeeming forfeited
lnds would be transferred from the
tate to the purchaser and owner: the
ublic expenses would be considerably
atIenched; the revenue of the Common
ealth void be largely increased; and
be reform thus introduced would tend
} Tighten the necessary burdens Of taxa
on.
l desire, also, to call your attention to
'me items Of public expenditures which
quire additional legislation. The pub
G buildings not supplying sufficient ac-
'mmodation for the State Offices, sever
of them have, Of necessity, been loca- 3
d in private tenements; aud this must :
ntinue to be the case until the compile :
IN Of the new edifice now being erected u
the Capitol grounds. The rents for =
e rooms thus occupied as public Offices t
We been paid, as is just aud proper, by II
e State. As, however, not a dollar o
ght to be drawn from the treasury but a
authority of law, and as there is at
esent no express legislative provision
t. some of them, l recommend that
act be passed authorizing the payment II
these rents by the State until suitable ~
shall be provided for al
GERS in public buildings. m
In chapter IS, article ?, section 3, of in
Revised Statutes, it is implied that er
public Offices should be supplied with fo
ter at the expense of the State. This pa
accordingly been done, though not br
,lieitly authorized by the statute; and is
water, especially hydrant water, is un- tw
for use in warm weather without ice, err
cunts for that article have also been bu
,wed and paid, without, however, any We
,ress provision of law. If it is your tic
asure that these supplies be allowed op
I believe they should be-, l recon- ne
nd that you so amend the statute as bu
expressly include them. Gu
also recommend that the statute VIII
apter Is of Revised Statutes) be so mo
ended as more precisely to define what ins
omprehended under the term sta slo
Iery. BY specifying, as laI as PiHO In
Bile, the articles to be furnished un- me
this name, you would relieve of much sin
,arrassment the officer whose duty 1t enc
D issue stationery, and guard against awi
ligality IN this item of public ez- fre
diture. awi
have called your attention to these er,
ters in accordance with that maxim is C
ch should be rigidly adhered to by for
of government-that eut
should be drawn upon the tha
sury without statute clearly and in t
sfactorily authorizing it; and that all nur
dable license in the doubtful cons Bu
ction of laws should be guarded sett
nst. 2. Fl. LESLIE. WOO
9th
HE library of the British museum era