, 1877-01-09
GOV, cu11om ON THE REVENUE LAW

Gov. CuL1oM's inaugural address will bc
road with general interest. It is ably written
aud in in cxce1lent tRstc. 1ts recommends
tions and suggestions can hardly fail to re-
cciyo general public approval. The Gov
ernor, like oil other citizens OF tho State. ia
impressed with the evils resulting from the
defects of the Revonuo law. lie defines one
Of these evil rcsulta very clearly When he
says:
The machinery of our present system IA In many
matters Of detail too cunlbrous and complex,
fact which causes unnecessary cost and delay ia
the collection Of taxcf, md raises n,anY dtn1cult
questions In the execution OF tho law. Tho system
allorls standing temptation and indnecnent to
The reluctant taxpayer to resist and eyao the pay
racnt al his proper share. and considerable por-
ton Of tho taxes Ia not pal by the persons COL
1ccted from the pr0rcrty chaEgrablc herewith. and
taxes thus cvadcd arc rctaxcd 10 the unc0mpjlln-
Ing portion Of tho Taxpayers. The dignity of iEe
statc aud simple Justice 10 tho majority Of tax
payers require hut wien tax has been lcYcl npor
property aasee'cd juf!iy aud fairly. md In Il man.
t,er not open to constitutional objcctons itnhould
be promptly enforced and collected, in no other
way Gun the principle Of equity III tho bearing Of
public burdens be preserved. Thu fAnrc or omis.
sion OF my one taxpayer IN the payment Of hss
tharc increases to that extent The cllarXp upon tic
otter. ns this default must bc n,ade good by In
c1enseu }csics,
The taxation In tho State il incrcA.cI be-
| causo Of these defects. When tho Auditor
tixes tho rate Of tax on which to raiBo the
sim Of revenue needed for tho State, l!o is
driven by necessity to include from 10 to l5
per cout additional to cover the loss In rev.
enue caused by tax-hghting. In rho samo
why like addition is 1natlo to county, city,
mud town taxes; no TINT tho taxation of tho
cover tho loss of ravonua because Of the fail.
ure Of every tcnth man to pay hls taxcs.
Tho legislation TINT will cut OF this system Of
Mx-Agatiug mud mike tho payment OF taxes
compulsory will be equivalent 10 reduction
| Of taxation 10 per cont, and involve no loss
Of royeuuc. Can tho Legislature ignore a
proposition that will reduce the tnxes Of the
stato anu Of oil ita munieipa1itica u per cent
without reducing tho rosen,lo5 Tho cost at
collection Is Also excessive, mud 1t won1d seem
that tho constitutional provision for fixed
sa!aries ny substitute fur fees hns been
practically dcfentoo, thu cost OF collecting
tho revenue being greater now than beforo
tho change. Thu t,etec,a of tho Revenue law
aro especially acscro upon the cities Of tic
Slato which aro seriously involved AZ 10 tue
past, md have 10 protection for thu futuro
Tile Governor thus rcfers to their condition
untler the law:
Onr present system, N applied to the COLLECTION
nj municipal taxes particularly. " so Imperfect
that not 0ny thu iasrs far COLLECTED burnt
unrqunlly, but tho 11nance and crrdit Of many thu
Inequalities nrs uccdlras1y embarrassed nlad I'm
paired ~ such exttt In several instance. ~ Il
seriously ob4ruct thu 4tschar9s of the necessary
municipal duties. rnler Tho operation ot the pre-
ens Inv III tho larger clsies tc hack tax 1eollectct
s NO larsc nil aulout TINT t!r xcs annually levct
nlc insufficient. nul couSidcrablv annual del
riency IL caused. There gre lew purchasers 1T lh'
tax ssips. and the real property IL forfeited 10 th
statc. II Ia true The tax rrnialus lien upon th
property. but ~ the rrnuity II only entered Ut th
| rats Ut 10 per cent per anMum compounded, mur'
an4 more taxpayers aro finding cut every year tia
t,,.H IL yyry easy way VI making forced lonM
While yuu prusiie tor ths rrn,ely Ut tho abusu ii
the future, such liaPoaitlon must nt the natu thu
b. tnsde of the back taxes stan4ax Oh the buuks
will lnsuru tEelr collection.
TAtre CHI be no rcluc.ly that will DO effect
nal tint will not give the powur to collec
llcse back tnxcs