Reporter and farmer. [volume] (Webster, Day County, Dakota [S.D.]) 188?-1946, 1895-01-10

Following ID the full text Of Gov. Shell
Qon's message:
Gsntlemen Of the Senate and House of Rep
In obedience to the constitution, / have
che honor to submit for your consideration
the condition of the state as shown by the
reports OF the heads OF the several depart
ments OF the state government. together
with such recommendations as are sug-
gested by experience.
The provision which the state must make
to meet it's expenses Is, and will continue
TO be the question: Of greatest Importance
until increase OF taxable property under
our present system OF assessment and tax
alton. furnishes sufficient revenue, or some
very radical changes are made In our laws
when this question must be -eriousty con-
sidered, ana your acts as our law makers,
fnd those having immediate charge or the
interests of the people must be guided as
existing conditions demand.
The levying of taxes TO meet deficiency
able duty because the necessity is plain.
The trainers OF our constitution very
properly sought to provide against ex-
pon to new states. and limited our power
to levy taxes to two mills to defray the
estimated ordinary expenses, .se OF me m s1ane
Of levy upon the assessed valuation OF the
property OF the state would. provide smfii-
Client revenue, but anticipating a possible
failure they provided that whenever II
shall appear that such Ordlary expenses
shall exceed the income Of the state for
VuCn year, the legislature buull ptVNiNN
for levying a tax for the ensuing year SUN
cient with other sources OF income to pay
the deficiency Of the preceding year, To-
gether with the estimated expenses OF such
Ii Viii Ike observed that the language Of
the constitution Is "the legislature shall
provide for levylng a tax. etc" The leg
I~siature of 1890 created what Is known MS
the State Board % EQUALIZATION anu de-
with the act win do well to read 1t: Sec
tion 5, of chapter 20 Of the laws of 1890,
declares;
IL made their duty, to levy en- annual tax
upon the valuation, as equaliZed. by them,
for state purposes, at ne rate determined
poses herein provided. and the same shall
be transmitted by the auditor Of the state.
In aot the co tTanscTP pf,t OF their IN co nrTGeeS GIerF 10 10
be extended. collected and paid into the
state treasury as provided by law. Such
levy y hereby expressly directed 10 De
TIL reasons for the creation os the State
ieS,sIat % I meats IN January and amdionrns in
March. The assessment Is made In May and
June and is transmitted as equalizedby the
county board TO the state auditor on or be-
fore the fourth Monday OF July. The state
board OF equalization convenes on the
nrst Monday Of August; Until the board
has passed upon the assessment OK ths
property OF the state, no one knows Its
amount. Our fiscal year closes with June
Both. when the deficiency. II any Is de-
termIRed.
None OF these things are known TO the leg
~islature when In session and Ii IL impos-
able that II should know, and equally I'M
possible for 1t 10 know what levy to make
to meet the requirements. When the State
-nnsrcntet with = deficit sf S'+2""1.6S.
tected delinquent tax due the state, but
which could not be relied upon to supply
Immediately the pressing demands. for rev
enue. The board was therefore forced 10
Ivy a deficiency tax OF two mills, as pro-
vidcd la the constitution. II was n dis,
agreeable duty which the eoari would
Responsible public position. Willingly per-
forms what he knows to be an unpopular
approval which would follow It's act, and
anticipating even more opposition than was
encountered, were confronted with this
question: "ShalI the levy he made and the
Immediate necessary revenue provided by
enabling the treasurer TO anticipate the
collection 6; the tax by placing funding
supply the treasury with the money to
pay the warrants OF the auditor as pre-
levy. permit the auditors warrants to be
stamped not paid for want OF funds as
they undoubtedly would have been, go to
discount and have been bought at their
market price by moneyed men 10 the In
tury OF the original holder to whom the
face OF the known fact that these warrants
would bear seven per cent Interest. and
must ultimately be paid
Inc DO1Tu HuoDitu "udI u UtiiCNfu "
be the only proper course. made the levy
.pd saved the credit OF the STATE, giving
to our people dollar for dollar OF their due.
1t ought 10 be a matter OF congratulation,
that during the past two years OF money
atrinrpncy. the hard times resultant from
national legislation anfrlsndly to important
spread disastrous drought. forbidIing In
many Instances prompt, payment or taAes'
the credit Of South Dakota has been pre-
served by the faithful, intelligent acts Of
her public servants.
full outgoing treasurer: Is entitled "a, the
thanks OF the people for the zeal and en-
ergy which I've has AT AL times displayed
IN the management OF his ONCE, am u IS
officers with whom he has been associated
for the past two years that he. leaves the
public service carrying with him tho un-
bound,-l respect ~ those who have known
his business methods and his desire to
preserve the credit OF the state.
The treasurcr's report shows the total
receipts for the two wears ending June 3Oih,
1894, TO be Sl,257, $50. %. of which 100000
is for warrants sold. and, not entitled 10
the same ppriod were 8 t.l12.6 COL ca, of which
amount 1913. 600 were for funding. warrants:
You are Iespecttnily 7, bn'tr reo sI 1p rne rar%sI'
Familiarity with details too often neglected
by the average Legislator VIII he found
dyscharee Of present duties. hut In the nc
count which law makers must give to their
constituents.
secretary ot sthte.
The report OF the secretary OF state
shows sd. 262. 90 collected in official fees
and $40. 95, from the sale OF laws, making
Sc, At Is, which has been turned Into
the state treasury. 1t also shows that there
have been Incorporated during the last two
years under the laws OF the state BIS DO
mestic corporations, LAG or which were
for benevoler' ard charitable purposes and
232 for pre- "~ttention Is respectfully
Invited to mort. to the statement
OF the use OIL The funds placed In his charge
and for the general administration OF his
office. The recommendations under the
beading, constitutional amendments ana
election blanks demand your consideration.
Auditors Report.
Your attention Is respectfully invired TO
the full and comprehensive report or the
state auditor. His recommendations as 10
reducing the number OF funds on which
warrants are to be drawn. also fixing a
time after which no warrants should be
drawn upon any appropriation, also for
the approval of vouchers, and the providing
for certain expenses are worthy OF your
careful consideration. Your attention s
especially respectfully called TO that nara
Of the auditors report relating TO county
treasurers, and their accountability 10 the
state for state funds which they have
collected. II IL earnestly hoped that In
your wisdom you will frame a law that
snall In some way give greater security that
taxes collected for the state shall he paid
IN the state. Our law now proyilcs that