The Kootenai herald. [volume] (Kootenai, Idaho) 1891-1904, 1897-01-09
MUST GO SLOW ABOUT TAXATION.
Reduction Is Necessary in Expenses
and Debts.

and Debts.
Upon you will devolve the important
duty Of reducing state and county taxa
ton. 1t will be impossible to reduce state
taxation without repudiating our obliga-
tions, but a great reduction may be made
in the expense of running our county gov
ernments, and it will devolve upon you to
enact such legislation as will accom-
plish this object
The provision of our constitution which
prohibits taxation in ordinary times ex-
ceeding ~ per centum per annum has
been, in my judgment, persistently vio-
lated, although it has been held by our
attorney general that state warrants do
not fall within the meaning of a liabil-
ity. With due respect to his legal at
tainments, and those who agree with
him, l insist upon my construction being
right, and 1 desire to warn you against
further agressions, as the time will come
when some one will call upon the SUI
preme court to pass upon this subject in
which case those who deal in our securi-
ties are liable to meet with a disagree
able surprise. The. trainers of the con-
stitution anticipated a contingency other
than instruction or war which might ne
cessitate the creation of a larger debt
than IL per cent on the taxable property
of the state, but wisely provided that in
such case the people at the polls should
have an opportunity of being heard.
1t is contended that where the legisla-
ture has made an appropriation for the
purpose of paying state warrants, and
those warrants are issued against that
appropriation they are not a liability.
We have instances in the history of our
state wherein we have absolutely failed
to receive the moneys collected for taxes
notably, the moneys which were retain
ed by the treasurer of Latah county.
Those taxes were collected as provided
under the levy. Does 1t then follow that
we do not owe the warrants against
which they were drawn? Such a con-
struction of the constitution is, in my
opinion, untenable and l believe 1t would
be we'll for you to arrange for bringing
test case before the supreme court, that
this matter may be definitely adjusted,
so that If wrong has been committed,
such thing may not occur again in the
future.
The constitution is the bulwark of the
people, and its protective provisions must
not be ignored. A law should be enact
warrants of all moneys which may here
after accumulate in sinking funds for the
redemption of bonds. BY this mode of
procedure our warrants may be held at
par If legally issued, and the state may
receive the benefit of the interest instead
of allowing the money to accumulate in
the state treasury for the benefit of the
banks.
Although in some of the counties of
the state the tax levy has run up to
several cents on the dollar it must be
borne in mind that the levy for state
taxes has never exceeded So cents on each
800. and that the excessive taxation
which the people have been called upon
to bear has been brought about by ex-
travagance in the administration of coun-
ty and municipal affairs, and the excess
sive fees paid in some instances to coun-
ty officers.
The recent decision of the supreme
court concerning the fees of sherffs,
while no doubt a proper Interpretation of
the law. shows clearly the necessity of
a revision of the statute relating to the
fees and salaries of county officials.
In Conclusion.
Attorney General Parsons will submit to
you his report. which will embrace many
valuable suggestions which you will do
well to give your careful consideration.
He has been careful and painstaking
officer, and his official record has been
such as to bring honor upon himself and
qualification to his friends.
In conclusion, 1 desire to express my
thanks to all those who have been asso-
clated with me in official capacity during
my terms of office. We have sometimes
differed. in which cases 7 may have been
wrong and they may have been right
Wishing to my successor an agreeable
and pleasant administration, and be-
speaking for him the support of the
fourth session of the Idaho legislature 1
remain, W. j. MCCONNELL.