Custer chronicle. [volume] (Custer City, Black Hills, D.T. [S.D.]) 1880-1890, 1889-01-19

care and scrutiny IN loWln bills or claims
that would result in . large saving and in no
way interfere with the public service. The
expense Of carrying the insane for the last
teo years was $29,0S4.33; transportation ~
convicts, 1886. IS; acquisitions, $7,1l461 /:
total, "a, 335. 90. This amount, together with
the cost To the territory for various boards OF
trustees ($29, 1872 amounts to S74, 1924.
The auditor Is powcrless In many instances
to preveE. overchargcs, having no power TO
examine into the business thereof. The power
Of the auditor should be enlarged, SO that he
may examine into and allow or disallow, In
whole or In part, claims against the terri.
tory.
There should be some restriction regarding
q class OF insane that come within our bor-
ders. There can be no good reason advanced
why those entitled to admission TO our insane
asylums should not have resided in the terri
tory for q certain period of time.
In case the trustee system for our public In
situations is not abolished the law recurring
q majority Of any number Of trustees for our
public institutions TO be appointed from the
county where the institution is located should
be 80 amended as to abrogate such require
ment. The result OF the law as 1t now stands
Localities many Of our institutions and de-
prives them OF their territorial character OF
management. The territory, In effect, has a
minority representation on these boards.
Our institutions are not only localized, but
controlled by local influences, and too often
to the detriment Of good financial manage
mcnt.
The governor favors the following laws:
/. Enabling the territorial auditor to cover
back into the treasury all appropriations not
expended at a certain fixed time.
2. Empowering the governor to restore
citizenship to such persons as may have lost
the same.
3. Prohibiting county commissioners from
| tra WtpU warrants np thp treasury I'm eYppss OF
funds therein.
4 Curtailing the privileges Of bogus cor
pOratiOns in issuing valueless stocks.
5. Providing for better organization and
CONTROL OF insurance companies.
o. Enlarglng the powers OF the railroad
commission so that It shall have power to
recommend and compel roads to connect
their tracks with other roads st terminal or
functional points; to locate sidetracks; to
require running connections to be made with
other roads, and to exercise such other powers
as prudence and the public welfare require
over railroads, express companies and Jele
graph lines; and the grain and warehouse
law should be amended so as to confer upon
the commission a proper degree Of authority
in the regulation OF warehouses and eleva-
tors. Tee commission should have power to
and the courts be provided with a speedy and
specific remedy to enforce recommendations
when In their judgement proper.
: dh GlttllOh tbat
will prevent fraud at aucuses and elections.
). Providing for a uniform system In edu-
~cational affairs.
9. Making county treasurers ineligible to
re. election.
On the subject of taxation the governor
presents the following:
A large amount OF property invisible In
character and shifting In names now escapes
taxation, and which is largely, If not entirely,
III the hands OF those who are able TO pay
taxes. Some means should be devised 10
reach and tax this class OF property. Legs
latioH must be had not only to enforce
taxation, but against temptation to evade
taxation. The inability to discover prop
erty and our defective system should
be removed as far as possible. ON taxes
should be deprived OF a personal character
and the tax system be impartial In its applica-
ton, e~xacting the public revenues from al
persons and classes In proportion to their
ability to pay. All the following should be
subject to a judicious tax: Incomes, inheri
tances and requests, railroad and steamboat
and transportation companies, express, palace
car and sleeping ear companies, banks terri
torial and nationally, loan and trust com.
panies, insurance and indemnity companies
and their bonds and evidence Of Indebtedness
public elevators, warehouses and store houses
for grain; insurance agents and agents FOR al
companies or corporations OF other states
horse car. ferry, gas, electric light and all fran.
chlses or Licenses granted, and al! corpora
tons or quas'-corporatious organized and 90
ing business IN the territory should pay a ta2
on the actual value " their capital stock
after deducting Ia, assessed value Of theil
real estate, and IN a tax measured by theii
dividends. A tax with propriety might be
adjusted to some Of the interests above
named on the principle of gross earnings
Personal property belonging TO non-reti
dents should be listed for taxation IN the
tax precinct where the property is located
While some of the interests above named pay
their Just proportion, others pay oply g por
tion of what they should pay and other:
pay none at all. Bank stock is assessed
under chapter 140, laws Of 1857. A system OF
taxation that would eventually lead 10 ex
emption Of real estate from territorial OF
state taxation would be very desirable, anG
could largely II not entirely be accomplished
by the territorial tax being collected from &
class Of property corporate and personal In
IT'S nature. ! would also suggest the prCpriety
Of allowing taxes TO be paid semi-annual
especially on real estate, allowing a rebate t
those who pay the full amount Of tax at the
time the first payment rs due.
In 1879 the territorial legislature passed al
act providing, among other things, for The
taxing Of railroads under the gross earnings
system. In 1883 tie legislature passed an
other act providing for the collection Of take,
on railroad property. 1t is TO be observed n
1879 there were but few miles OF railroad IL
The territory, while at present there are nearly
1900 miles. AS the law stood prior to 1883 /
Is plain that the legislature did not intend L
exempt from The ordinary and usual method
Of taxation only such property as WAS actu
ally used in or necessarily incident to the OPP
Grafton Of the roads.
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