Wausau pilot. [volume] (Wausau, Wis.) 1896-1940, 1901-01-22

them by increased revenues. At the close
of the fiscal year. Sept. 30, 1900, The
balance in the general fund of the State
was 1896, 40S.74. At the end of the
calendar year and administration term
Jan. I, 1901, the general fund balance
was only S151, S33.77 Oh this last bal
ance, $4,000 is derived from advance
payment of railway license fees which
do not 6oceme due until the month OF
March. The State aid to free high
schools, amounting to S97, 601.S3, due
Dec. 1, 1900, is unpaid--although the
warrants therefor are in the Treasury
observation-disclosures available moneys
in the general fund are required to meet
current expenses. These items, when
properly deducted, leave a net balance
of $4,125.94 in the general fund. Legis.
lative and other expenses payable within
the next few days will aggregate more
than 100000, and there is no apprecia'
BILE amount of receipts due to the general
fund from any source before the time for
payment of corporation license fees and
State taxes, which was changed from
February to March by the last Legisla-
ture. Besides this inGFitable dehcit there
is an additional deficiency Of $323, 505. a.
being the amount of appropriations by
the last Legislature the payment OF
which has been refused on account OF
lack of means in the general fund, and
which continues as a charge to be paid
out of that fund as soon as sufficient
moneys mot otherwise appropriated
shall accumulate therein. In brief, you
have ii legacy of over $500, 0G0 excess APP
from the last Legislature tc
take into your considerations, and the
administration begins business with q
considerable treasury deficit in sight in
lieu of the balance which might be ey-
pected from the condition of the general
fund at the close of the fiscal year as
shown by the annual official reports avail
able to the public for purposes of in
formation.
If the facts presented above are not
sufficient to convince You of the desira-
bility of better consideration of the rev.
enues of the State before new eXpendi-
lures are authorized, perhaps a stronger
argument may be found in the total re-
ceipts and disbursements of the State for
a period of ten years.. from 1889 to 1898,
These statistics show that in four years
out of the ten there was an excess OF
over receipts even at the
close OF the fiscal year. 1t is not diff
cult in view of the system that has been
in use to believe that the trust funds OF
the State have been in requisition for
general fund purposes during the greater
portion of all those years. 1t may not
be practical to make the fiscal year OF
the State end with the calendar and adj.
year, so far as the general
official reports are involved. 1t ought
to be possible for the Legislature to re
Quire complete reports of the financial
condition of the State government to be
published at the beginning of the calen
dar year. These will afford great assist
ance to legislative committees. In addi
ton there should be required more accu.
rate estimates for disbursements, the
same to be made in detail for each de-
partment of State government. With
this exact knowledge of the condition
of the States business at the close OF
each administration and at the beginning
of each legislative session. the proper
committees can formulate legislative
budget or appropriation bill covering all
expenditures.
Taxation. ,s
Chapter 206, Laws of 1899, authorizes
the appointment of a tax commissioner
and two assistants to the commissioner
for the purpose of investigating the tax
system of this State, reporting thereon
to the Legislature and formulating and
recommending legislation. Owing to the
scope of the work, and the great loss
sustained to the commission in the death
of the first tax commissioner, Gen. Mi
chael Griffin, / am advised that no com
plete plan of revision Of the tax laws vii
be proposed in the report made at the
opening Of the session.
Though it may require another bien
NAL period to perfect and complete this
work Of the commission, the fact should
under no circumstances, be made the ex
cuse or justification for delaying sucf
corrections of manifest inequalities as il
is possible for the present Legislature t
effect.
One of the first questions you should
consider in dealing with the subject OF
taxation is the law creating the commits
sion itself. A careful examination of il
will, believe, convince YOU that it re-
quires either very radical amendment. OIL
that it should be entirely reeast and re
enacted. One provision of this law seems
to me very Objectionable as matter OF
public policy There is absolutely ne
limit or check whatever upon the ex
penditure of money which may be made
under it. In terms it authorizes the EN-
ployment of any number of persons, IL
be paid salaries as the commissioner, who
is empowered to place them on the pay
ron, may deteIgnine. In addition to this
the law warrants the payment of ex
penses and disbursements on account Of
the commissioner, his assistants ant
clerks, without limitation itemized ac
counts. vouchers, or the approval of any
other officer of TIE State. In this re
spect think the law is without example
or parallel in the statutes of the State
Such a discretion is very liable TO b,
abused sooner or later Another featur,
of this law which believe can be chang
ed with great advantage to the important
duties of the commission and economy Il
the State is the transfer of all statistical
work to the bureau Of statistics.
To obtain the best results, it seems Il
me the commission should be free tc Civ,
their time wholly to the vigorous enforce
ment of existing law. a critical study Of
its practical operation and the develop
ment of better methods suggested by in
telligent and discriminating observation
and experience.
In extending the term of service over {
period OF ten years and fixing the salar,
of the commissioner ar 5000 and til,
two assistant commissioners at S4.OOt
each, the Legislature was undoubtedly
prompted by the desire TO attract to thi:
service men Of ability and fitness, sucl
as the work demands. Ii does not. how
ever, appear reasonable that ii SHOULD
Mcguire ten years TO revise the tax sys
TEN. or that when a revision hes beer
completed by the Legislature that i
should require the services Of the com
mission as a standing committee on re
vision for six or eight years thereafter
The period covered By two biennial ses
slons Of the Legislature would appeal
10 be a generous allowance OF time for
thorough and complete performance o
all @ha vx-a-l- aa,,%r.-. ,.1s fe.S nv 4Na law