The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1892-12-27

should De alike SIS effective and certain. would
suggest. however, that the rate OF interest on de-
hnquens taxes, As provided in sections IS aad
81, be lo~ered to rate not greater than IL per
cent. per annum.
SIXTH would respectfully recommend that
section 20 of the revenue law, requiring
county assessors to meet at the state
capita. for the purpose OF formulating
uniform schedule of values, etc,
be repealed. Experience OF the past year has
proven 70 me that such q provision OF the law
Is OF no practical advantage to state or county,
but simply entails useless expense upon the
counties.
He argues in favor of return to the
gross earnings system Of railroad taxa
ton.
Recommendation is made that tax of
mills per ton be levied On the product
OF coal mines TO pay the salaries OF coal
mine inspectors and the expenses of carry
ing out the provisions of the inspection
law.
A law providing for the payment of actual
travelling expenses of state officers in lieu
OF mileage at 10 cents mile, is advised.
He urges numerous amendments of the
tide lands laws, to clear up doubts as to
its provisions and advises a repeal of the
provision setting aside IS per cent. OF the
funds arising from sales of tide lands for
the improvement of the harbors where
such lands are situated, as the % per cent.
will not be sufficient to pay the expenses of
surveying, appraising and selling such
lands. On this subject he says:
The tide lands of the state stand in the nature
OF heritage for the benefit of ali the inhabit-
ants thereof, and the proceeds, when sold,
should be devoted to such purposes and objects
beneficial alike to every citizen aud payer OF
m ha iisnO 0,, nj ne
all sales of tide lands, believe. ii would be more
in harmonytwith just government and equitable
principles of law that they be devoted
to the improvement and enlargement, as neces-
sity demands, of our state institutions, espe-
cialy those which have not been provided for
by the general government, or which, though
remotely provided Tor, require immediate aid
from the state.
The auditor urges that the constitution
be amended so as to enlarge the number
|. of securities in which common school
funds may be invested, as national and
state bonds are not available, municipal
bonds are not always desirable, and
county bonds are the only securities that
can be invested in at present.
Mr.. Reed reviews the controversy with
the state university land and building
| commission that resulted in preventing
| the construction of the new building and
| in explanation of his course in refusing to
| issue warrants until the present site had
been sold and a fund provided, says:
| During some weeks prior to the suspension OF
the work several personal interviews were had
with three or more members OF the board
| of building commissioners. and the views
| of the auditor, respecting the determine
| ton OF the board not to BELL the
| University land referred to. and the consequent
| absence of any appropriation OF funds to meet
| the expenses of the board which were
| being incurred, were fully and dis
tinctly made known to those gentlemen.
| / was clearly OF the opinion that 1t was the
| duty OF the board to sell that university ten
| acre tract or to cease from any active
duty toward the construction OF the
| university buildings The failure OF the
| one necesstated the other course. The
auditor is not personally officially
Gnriendly towards that magnificent enterprise.
contemplating the construction of the unIver-
sity buildings on grand scale. He regrets the
necessity that compelled his action in refusing
to issue any further warrants on the university
fund: but, in view of the fact of the
refusal of the board OF commissioners to
sell the ton acre tract of university land,
as provided by law, thereby defeat
ing the evident aud unmistakable purpose of
the law in providing the means for the re-
dsmption of the warrants issued, the situation
became seriously embarrassing, and there
seemed to be no alternative course to pursue
than to refuse to issue the warrants requested.
He recommends the abolition of the
university commission and the creation Of
a board OF regents.
The failure of the legislature to make an
appropriation for the expenses of select
ing the granted lands. and the
advances made by Coy. Ferry
and Mr.. Reed, of moneys for filing
fees, without which the lands could not
have been filed on, is noted, and the cur
ing of the defect advised.
The payment of expenses incurred by
the mining bureau, So, 442 20, before the
decision of the supreme court was rem
dered. holding that the geological appro-
priation could not be expended, is recon-
mended.
Mr.. Reed states that the interest on
state warrants at 10 per cent has
amountd to $4,000 during the past two
years, and urges that the interest rate be
cut to per cent.
The numerous defects in laws providing
for expenses. without making an appro-
priation therefor. are called attention to.
The various old statutes that. taken to-
gether, seem to require an annual state
census, are pointed out.
The report concludes:
With the foregoing report submitted and
in the hands of the legislature. my Off
ciai relations accounting officer of the
state VIII cease. IL cannot Re reasona-
ally supposed, with experience of
over thirteen years. that the laborers aud
respous bilites incident TO the duties of this
department have been free from perple1lty,
taxing annOyances and severe trials
OF patience; and while the results of my efforts
TO protect and promote the best Inter
ests alike OF the citizens and the state
having due respect to the law. hBve not been
as satisfactory in some instances as /
cOuld desire. | trust may De pardoned
for INDUCING the thought that the sdmiuistra-
tiou of this department, though imperfect. has
not been q failure.
The state at this time is in a prosperous
anu remarkably healthy condition, not
withdrawing the imperfect condition Of
some of statutory laws It's re-
sources Ilch IN character, vast in ex-
tent and almost linitles. in variety With
wise and judlclous code OF laws. frugal aud
economical management, the material and
important interests of the state must
continue 10 grow ami prosper. and ultimately
posi- bly, in tae near fUture-take its well-earned
position as q star OF the trsg magnitude in the
constellation OF states OF our grand and glorious