Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1901-01-16


1t is alike a privilege and a pleasure
10 congratulate you as the chosen repre-
sentatiyes of the people of the State as
sembled under the law to express their
will in your legislative acts. The session
before you promises to be one of aeduous
labor and unusual responsibility. N
compliance with the constitution and es-
tablished precedent, l submit the infor-
mation and recommendations which for
low.
The efforts of my predecessor to intro
duct better business methods into the
financial system of the State government
has resulted in emphasizing many de-
fpcts and instituting some Improvement
in the management of State funds. The
present conditions are admittedly an i'm
provement over those that have prevailed
heretofore, owing to the refusal of the
administrative officers to attempt TO pay
from the current expense funds all eX-
traordinary appropriations authorized by
the Legislature without providing for
them by increased revenues. AT the close
OF the fiscal year, Sept. 30, 1900, the
balance in the general fund of the State
was S496, 40S.74. At the end of the
calendar year and administration term,
Jan. Z, 1901, the general fund balance
was only S151 ,S33.71. OF this last bal
ance, $4,000 is derived from advance
payment of railway license fees which
do not become due until the month of
March The State aid to free high
schools, amounting to 97,607.S3, due
Dec /, 1900 is unpaid-although the
warrants therefor are i'll the Treasury
observation-disclosures available moneys
in the genel II fund are required to meet
current expenses. These items, when
properly deducted, leave net balance
OF 81, 1854 i'll the general fund. Legis-
lative and other expenses payable within
the next few days will aggregate more
than 100000, and there IS no apprecia-
bic 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 Leglsla-
ture. Besides this inevitable deficit there
ia an additional deficiency of S323, oOo.I4,
being the amount 5f appropriations by
the last Legislature the payment of
which has been refused on account Of
lack Of means in the general fund, and
ftANN
ont Of that fund rs soon as sufficient
moneys mot otherwise appropriated
shaI accumulate therein. In brief, you
have legacy of over 100000 excess APP
propriations from the last Legislature to
take into your considerations, and the
administration begins business with a
considerable treasury deficit in sight IN
lieu of the balance which might be OK
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 u in
formation.
il 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 stronger
argument may be found III 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 nm excess OF
disbursements over receipts even at the
close of the fiscal year. 1t Is not DIM
cult in view OF the system that has been
in use to believe that the trust funG OF
the State haze been in requisitlon 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
ministration 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 ut 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 a legislative
budget or appropriation bin covering all
expenditures.
Taxation.
Chapter FOG, Laws of 1899, authorizes
the appointment of tax commissioner
and two assistants to the commissioner
for the purpose of investigating the taS
system of this State, reporting thereon
TO, the Legislature, and formG,atilS are
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, l am advised that no com
plete plan OF revision of the tax laws viii
be proposed in the report made at tbs
o,.ars,ey % tho session
Though it may require another bien
NAL period 70 perfect and complete this
work Of the commission, the fact should
under no circumstances, be made the ex
cuse or justification for delaying such
corrections of manifest inequalities as il
is possible for the present Legislature tC
effect.
One of the first questions you shonld
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
1uires either very radical amendment, OF
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 nc
limit OF check whatever upon the ex
penditure of money which may be made
under it, In terms it authorizes the enf
ployment of any number of persons, tC
be paid salaries as the commissioner, who
is empowered to place them on the pa,
roh, may determine. In addition to this
the law warrants the payment Of ex
penses and dish tsements on account OF
the commissioner, his assistants ant