Gilpin observer., 1899-01-12
Plain Talk About Trusts and
Tax-Dodgers--- HE Favors Civil
Service Rules and Would
Abolish Court Of Appeals.
A DOCUMENT EVERYONE CAN UNDERSTAND.

progress 10 continue size Dy SIDE Wltn
increased accumulations of taxable
wealth so long as that act remains un-
altered. l feel warranted in urging
the imposition of maximum limit
upon all county. municipal. school and
may be compelled to observe the re-
quirements of the law concerning as
sessments or be unable to provide
necessary revenues for local govern
ment.
Horizontal and other general reduc-
tions in assessed values should be en-
pressly prohibited. This power. al
though unwarranted under existing
law, is habitually exercised, especially
by the county boards of equalization,
and their action has been held by the
courts to affect all property within the
county limits, including that falling
within the jurisdiction of the state
board. TO equaliZe is neither to en-
large nor to diminish. and while it is
proper and even necessary that these
boards should be empowered to alter,
diminish, correct and even enlarge in
dividual assessments in the interest of
justice and uniformity. they should
not by the pretended exercise of such
duties virtually neutralize or destroy
the functions of the assessor by sweep
ing inroads upon the entire schedule.
This is to render nugatory all the pro-
visions of law for the ascertainment
of values and to substitute for care
fully prepared rules of procedure the
whims and discretions of tifty-siX dis
tinct tribunals.
l am deliberately of the opinion that
no more equitable plan of raising rev.
enue can be found than that of laying
progressive duties on inheritances.
The plan has antiquity for its origin, is
generally in force in the different coun-
tries of the world and found Judgement
in America as early as 1896. The tax
is one which neither Injuries the dead
nor despoils the living. 1t is levied
not upon property. but upon the right
of succession. The right to take prop
erty by devise or descent is created by
statute. 1t is a privilege and not n
natural right, and the authority grant
ing it may place conditions upon its op-
Grafton. SO says the Supreme Court of
the United States in the recent case of
Magoun VS.. Illinois Trust and Savings
Bank, in constituting the validity of a
law of the state of Illinois subjecting
gifts. legacies and inheritances to a
progressive tax. Such law for the
acquisition of state revenue. reasona-
bic in the amount of the tax and ap-
plicable to inheritances above a given
valuation. would supplement the ordi-
nary revenues without violating in any
manner the 4-mill limit of the constitu-
ton, and ought 10 receive your sane
ton.
I have dwelt at length upon our
financial condition and the necessity of
rescuing our commonwealth from en-
barrassment because | deem 1t the
most vital of all the subjects with
which you must deal. and l feel conf
dent that the taxpayers will applaud
and support your endeavors to bring
the needed relief.
The credit of the state is dear to
them. Injury to it is injury direct and
lasting to them. A public debt. with
the interest it bears. is practically an
incumbrance on their property and re-
sources. They are the source from
which it must be paid. Every accumu-
lation to the public debt is II detriment
to private enterprise and "A preventive
of rising values.
All good citizens deplore our present
situation. Surely they will cooperate
with you for its Improvement. We
ihust oulS IL u
expanding commonwealth. Its inhab-
itants number not less than 100000
souls, and the requirements of the pub
lie service and public institutions must
expand with the growth of industry
and population.
For the management of the penal.
correctional and charitable institutions
number of boards have been provid-
ed, with small salaries for the mem.
bers of some of them. / would recon-
mend the abolition of these several
boards and the creation of Il board of
control of not less than five members,
no two of whom shall reside in the
same judicial district, and having their
offices at the state capitol. TO this
board should be committed the con
troll, custody and operation of the sew
eral institutions mentioned. The mem
bers of the board should be required to
give their constant and exclusive time
and attention to their official duties.
provide rules and regulations for the
conduct, government and discipline of
the various institutions committed 10
their charge, purchase all needed sup
plies, and, upon vouchers duly an.
proved by the chairman and secretary
thereof, disburse through the treasurer
of the state all moneys devoted or ap-
propriated to their care and mainte.
nance.
The Thirteenth judicial district. com.
prlslng Washington, Yuma. Sedgwick
Phillips and Logan counties. was es.
tabllshed by the General Assembly of
1891. The bill was passed over the
executive veto. Neither at that time
nor since then has the creation of this
district been justified by reason or OK.
pedicncy. The population of the dis
trlct Is sparse and the amount of Its
litigation is small. The terms of court
for the five counties are limited tc
April. Mny and July. with an extra
/ term In January for Logan county. A
month OF active court work In each
year Is ample for the business of the
district. The territory comprising II Il
LIZ. l....