Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1901-01-16
INAUGURAL MESSAGE
Of Gov. Robert NJ. La Toilette to
the Wisconsin Legislature.
RecGmmend Improvement In Man
agreement Of State FUHds--New Pri-
mary Law Demanded-LegisIa-
tive Lobby Condemned.


deals first with the matter of improv-
ing the management of state funds.
lie says the fact that under the law
the fiscal year ends September 80,
and all regular official reports are for
the term ending on that day. is
largely responsible for much of the
public misunderstanding of state
finances He continues, in part, as
follows:
Reports for the fiscal year show bal
ances upon a date within a few weeks
after the receipt of large amounts of rev.
enue as license fees from corporations,
etc, but months before the close of the
administration term-months in which ex-
traordinary disbursements, including leg
aslatlve expenses in each biennial term,
must be made before considerable rev.
enueS are again received. The usual and
natural result of this system is found in
misleading official reports, showing a
handsome cash balance at the close of the
fiscal year, and four months later a new
administration finds itself confronted at
the beginning of it's term of life with
an alarming deficit as the foundation for
new appropriations by the legislature
and the natural and steady growth in or
binary current expenses
The governor then submits a table
showing the receipts and disbursements
OF the state from October 1, 1889, to Sep
TENDER 80, 1898, and says:
These statistics, covering each year
and each biennial period, show that in
four years out Of the ten there was an eX-
cess of disbursements over receipts even
at the close of the fiscal year. 1t is not
difficult 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 great
portion those I
not be practical to make the fiscal year
Of the state end with the calendar and
aGm1nIStra ton year, so far the gen
eral ofHcialreports are involved. It ought to
be possible for the legislature to require
complete reports of the financial condi-
ton of the state government to be pub
HShed at the beginning Of the calendar
year These will afford great assistance
to legislative committees. In addition
there should be required more accu-
rate estimates for disbursements, the
same TO be made in detail for each de-
partTnent of state government. With this
exact knowledge Of the condition of the
states business at the close of each adj
ministratiCn and at the beginning of each
legislative session, the proper committees
can formulate a legislative budget or ap-
preparation bill covering all expenditures >
Taxation.
''The general scope of legislation and the
large number Of subjects acted upon in
each session is unfavOrable to the eX-
haustiVe examination and consideration
OF a problem as intricate and complex
the complete revision and cOdifica-
ton of the tax laws. The creation Of a
commission to make such investigation
as the character and Importance Of the
subject demand, to report to the legiSla-
ture the results Of its examination, and
to make recommendations in aid of just
and effcient tax laws, could not fail of pub
lie approval. Chapter 206, laws of 1899,
authorizes the appointment of a tax com
missioner and two assistants to the com
missioner, for the purpose of Investigate
ing the tax system of this state, report
ing thereon to the Legislature, and forInu-
lating and recommending legislation. Ow-
ing TO the scope of the work, and the
great loss sustained to the commission in
the death of the first tax commissioner.
Gen Michael Griffin, l am advised that
no complete plan Of revision OF the tax
laws can be proposed in the report made
at the opening Of the session.
THE disappointment experienced on
this account WILL [ believe, be lessened
by the aid which you will doubtless re
ceive from the commission during the ses-
sion III remedying the evils existing in
some directions and mitigating, il not
wholly correcting, them in others. 1
would, under no circums tanceS, urge I'M
due haste in the work of the commission.
1t is of the utmost Importance to each
citizen and every interest, that all the
time necessary should be taken and every
possible facility furnished to enable it
to complete, in a satisfactory manner,
recommendations for a revision of the
tax laws
But though it may require another BIZ
ennial period to perfect and complete this
work of the commission, the fact should,
under 10 circumst anceS, be made the eX-
cuse or justification for delaying such
corrections Of manifest inequalities as it
10 tlo(, cIc+,, 10
effect
L recommend that you so legis1ate as
to require the commission not only to
have a general supervision of the SyS-
tenn of taxation, but to take such meas
ureS will enforce the provisions of the
law, that all property be placed on the
assessment roll at the actual cash value
that it be required to institute proper
proceedings enforcing penalties provided
fer public officers whose duties pertain
to the assessment and collection of taxes,
and against individuals and the officers
of corporations failing to comply with
the provisions of the law with respect
to the disclosure of property for assess
ment, to prefer charges for the removal
from office of any assessor who has vio-
lated the law respecting assessment, and,
In the prosecution of the same, authorize
the commissioner to call upon the attOr-
neY general or any district attorney Of
the state to prosecute any violation Of
collection of taxes; to visit, through some
member of the commission, each county
in the state, personally, and investigate
the work Of assessors, with authority to
summon the assessors Of the county to
appear before such commission, or any
member thereof, and to submit to exam
ination respecting the performance OF
their duties such assessors; to have
full power and authority to take testi-
mony and examine individuals and Off
GERS of corporations, and require the pro-
duction of books and papers; and where
the Offices and books and papers and any
of the witnesses are located outside the
state. wherever necessary, to be en-
powerd to take dispositions in order to
procure such information as may be use
full either in enforcing the law or in en-
abling the commission to recommend leg
islation, 90 examine upon their own mo-
ton, or upon the informal ton Of any in
dividual, into any complaint as to prop
erty liable to taxation that has not been
assessed, or has been improperly assessed
or to take such proceedings as will in
sure its assessment under the law, Wheth-
er such property be owned by an indi-
81 Noy+Y,a,~ !, tn, onrTln on