The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-01-11

claims should De enaGtSd 10 prevent the f1n-
proper absorption by Illegal to the prejudice
of legal claims Of the revenue collected in the
meanwhile for the years for which said float
ing debt is said to be in existence.
The successful administration OF public
affairs being SO materially dependent ON @
Just assessment and wise mode of collection
of the revenue, as well as upon the enforce
ment of strict economy, the laws leading to
this end should be carefully reviewed. ] am
satisfied that the State has not awaited her
self Of all the Observation-Disclosures Of taxation
which lie within her reach, nor has the sys-
tenn for the enforcement Of revenue collection
been as adequately provided for as should be.
There are objects of taxation not included
under present laws; this should be remedied.
There ought to be no more privileged prop
erty than there ought to be privileged classes.
In one of our sister States system vi taxa
ton upon the sale of alcoholic and malt
liquors has been inaugurated as commonly
reported with marked success. This system
may possibly be the source of adding to the
revenues of the State, and thus eventually
tightening the burdens of direct taxation.
Should 1t be determined on, the legislation
for Its enactment should be framed with
great care. to avoid constitutional objections,
and in considering these questions the extent
and effect of the police powers Of the State
over Its subjects is to be taken In view
/ am of the opinion that If such law be
passed. any revenue to result would have to
be primarily passed to the credit Of the gen
eral fund, leaving the surplus to be applied
to the reduction Of the public debt under the
constitution. In this connection | am of
opinion that the surplus to the credit Of the
general fund is constitutionally applicable,
and should be applied this year.
First-To any deficiency in the current
interest fund, II any should take place, or to
pay any advance which may be made by the
Fiscal Agent In taking up the same at the
instance of the Board of Liuuidators with
provision for interest on any such advance
for the future, the interest however, not to
constitute debt, but to be payable solely out
Of the said surplus, If any.
Seeond-To the payment OF any advance
heretofore made by the Fiscal Agent to the
interest fund.
Third-To the matured and unpaid coupons
Of past years.
There Is q period between the ending OF the
fiscal year and the time when appropriations
are made during which many necessary ex-
penses are to be provided for, and legislation
should be had to that end.
The creation of additional means OF reve-
nue. by any Of the means already referred to
ought not to lead to increased appropria-
lions, predicated thereon. On the contrary,
it would be your duty to keep down appro-
priations to only absolutely necessary current
expenses.
The assessing and collecting law, happily
devised by you at your last session, whilst on
the whole making great saving In expense,
has been found cumbersome In some of Its
parts, and costly in others, and will require
revision and remedy In these particulars. The
provisions as TO the control OF property after
forfeiture seem inadequate, and some enact
ment as to power to occupy and lease or sell
the forfeited property, after the forfeiture
;, has been operated appear necessary to rem
9 der 1t an efficient instrument Of collection
Legislation should also be had to authorize
t the sale of property which has already abso.
b lutely vested In the State
9 For the purpose of settlement by tax col
Il lectors they should be directed to prepare q
: sworn and duplicate detailed statement, show
d ing how much they propose paying in war
d how much In money. One of these lists to be
9 deposited with the Auditor and the Other
:. with the Treasurer. They should also be
+ compelled to settle within o short and speci
+ fled time after the issue of the order of tbs
: Auditor, under penalty Of dismissal.
i / deem 1t my duty, in connection with the
: financial affairs Of the State, to call your at
tention to the condition of the Consolidated
t Association Of the Planters of Louisiana ant
q the report thereon. The subject is of i'm
u portance, and the course which has to be
: taken In reference to it should receive the
: most serious Legislative consideration.
:, The situation of the affairs of the State and
d the condition Of her citizens invokes the
L most rigid economy. No unnecessary OIL
d useless expense or office should be allowed tc
s remain.
With only three, or it may be three and 6
q half, mills of the total taxation to be applied
j to the general fund, If the burden of the peo
Il pie are to be alleviated, it must be done by
curtailment. applied wherever it can be &C
t complished, without hesitancy and without
i reserve. The work 80 efficiently accomplished
, by you at your last session Is indicative OF
" what you will do ut this.
Y The expenses of the General Assembly
4 merit consideration, and earnestly call your
Y attention to them. The marked diminution
thereof during your last session, despite Its
arduous prolongation, gives evidence that
: your attention has been already directed tC
: the subject.
L The system of compensation existing
: strikes me as erroneous, If for no other rea.
son at least because of It's inequality and
0 indirectness. Whilst there may be differ.
g ences Of opinion as to the quantum Of com
t pensation which should properly be fixed, the
!, same room for divergence does not exist as
L to the system Of constructive mileage.
Burdens of government result not only
0 from contribution levied for its support, but
: likewise from indirect sources, and this sub
q loot chouI5 ,oooi.,n Hamilton Tho