The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1875-05-09
OF GOVERNOR KELLOGG.
STATE OF LOUISIANA, M
Executive Department,
New Orleans. Nav a. 1879.

| NoW VIleduss may o, 1919. j
To the Honorable Speaker and Members Of the HOUSE
of Representatives Of the State of Louisiana:
have the honor to return herewith House bill
entitled An act to relieve tax payers, to reduce
the outstanding indebtedness Of the State, and to
provide for the remission Of the interest and
penalties on certain unpaid taxes under certain
conditions, and providing for the redemption OF
property sold for taxes and forfeited to the State
| OF Lou siana."
| I cannot approve this bill, for many reasons.
Section l OF this act would make ali valid war
rants, scrip and bonds of the State regardless of
the year in which they were issued or the fund
upon which they are drawn receivable in pay
ment Of all taxes due the State and collectable
prior to 1875. This is in violation of the princ-
pie underlying the present financial policy of the
government, that the revenues of each year are
pledge for the payment Of the current expenses
of that year.
The tax due to any special fund is pledged to
the holders OF warrants on that fund. The cred.
itor has evested rights, and the State cannot in
good faith divert these funds. This principle
applies not only to the school, levee and back in
terest funds, but also to the revenues Of the
charitable institutions and the salaries of the
constitutional officers of the State. Icannot con-
sistently give my sanction to me assure which
would be an act OF bad faith to our creditors and
an injustice to majority Of the taxpayers of
the State.
Aside from the reasons stated above which re.
fer solely to the manner in which the dill is
measure in this, that 1t gives to the delinquent
taxpayer, or tax-resister, an unfair advantage
over the honest taxpayer, who bears the burden
OF the support OF 1.-THE government. An annual
bill for the relief OF delinquent Taxpayers in |
some form or other. is looked for by class of
citizens as certainty, and this mistaken policy
has In great measure caused the present large |
delinquent list, .property-owners feeling, as is |
most natural and proper, that they should not |
pay their dues in cash, on demand, while their
neighbors are permitted, by becoming delin-
quent, TO pay at q reduction of fifty to seventy
per cent This policy is as unwise as it is unfair,
and should be discouraged by all good citizens.
II the payment of taxes were made equal and uni
form throughout the State the rate could be re-
iuced nearly one-haf and the credit of the State
would be proportionately improved.
Or the outstanding obligations of the State,
i've million two hundred and nineteen thousand
'ents ($5, 1892 10Y, chiefly ante bellum bonds,
nave been funded up to date, and we have now
a the treasury four hundred and sixty thousand
i've hundred and twenty-seven dollars and four.
crest upon the new consolidated bonds. This is
n encouraging exhibit for our creditors, pro-
ided we keep perfect faith with them. 1t is i'm
ossible, however, for the State to maintain its
redit and meet its obligations at maturity, ex-
ept by requiring its revenues to be paid in cur
ency.
have this day signed, with some hesitation. :
ne Senate bill entitled Gan act to relieve the de-
nquent taxpayers from the payment of penalties l
certain cases." This bill is subject to some of
,e same objections which have induced me to
sapprove Of the House bill, but is not open to !
le principal objection, viz the partial remission t
the tax itself, by permitting It's payment in de G
.eciated paper.
Approaching the fact that there are peculiar =
asons why some are del nquent at this time, I
,prove this bill RENTING penalties in certain D
ses, trusting that each delinquent taxpayer Il
III now cheerfully and promptly come forward :
ID share his portion Of the public burden. g
1t is grave question considering the title and q
ording OF this bill, whether fair construction l
III not confine it's provisions to the overfowed c.
strcts but desiring to give all the relief pos u
Die will instruct the proper officers to give n
9 most liberal Interpretation to the act, and to y
ceive payment of delinquent taxes throughout hl
e State without penalties until the courts shall
rect otherwise. m
The General Assembly not being in session
post this message at this time in the office of
9 Secretary of State for the information of the pc
icers Of the State and the general public. te
w. P. KELLOGG, III
Governor. .