The daily journal. (Salem, Or.) 1899-1903, 1901-01-22
SECRETARY DUNBAR'S
BIENNIAL REPORT
improvements in the Methods
of Keeping State
Accounts Valuable Sugges-
tions on Increasing State
Revenues.

The biennial report OF Secretary o.
state Dunbar was given TO the public
Monday. II contains a list OF all the
federal. state and county officers OF ore
CON. a complete financial statement oi
the condition Of each seperate fund, q
review Of the scalp bounty law and fund,
an estimate Of state expenses for the
next two years, as we'll as showing the
estimates for two preceding biennial
terms.
Mr.. Dunbar also shows the creation
and disposition Of the public revenue
and total valuations and taxes raised for
thirteen years. The figures show that
the total revenues for the two years
following the legislature OF 1895 was
s7g 1893 less than for the one year 1892,
when the state revenues reached 81, l,l2l,-
SI5.
The vital part Of Mr.. Dunbar's excel.
lent report is eummed up in his dircus-
sion Of the sources from which the pub
lie revenues are derived in Oregon. On
this i'm portant subject we shall copy Mr..
Dnnbar's words and commend his full
report 10 the careful examination OF the
Legislators:
al shall not attempt to present here
any suggestions concerning our present
system OF assessment and taxation,
bringing this subject TO your attention
hereafter in this report, but will offer
some suggestions relative TO raising the
necessary revenue for stare purposes
other than by a direct property tax, al
though there 10 perhaps no problem -
difficult OF satisfactory solution as TO the
best method Of raising the public rev.
enues.
"In some states there is no general
property tax whatever, the revenues be
ing raised entirely by specific or indirect
taxation but in this state, real and per-
sonal property bear largely the burden
Of all local taxation, and the aim should
be 10 provide revenue for the use oil the
state from other sources 30 far as praci-
cable.
ut is a self evident fact that this state
must increase It's revenues form year 10
year, even under the most economical
administration Of affairs. The rapid
growth 10 population. as we'll az it's COM
mercal and industrial development,
make necessary the enlargement OF it's
list OF state officers, as we'll as its edu'
caiional, charitable, and penal inpti- |
tutions, and all Of these must be main
tanned.
New and Increasing demands for
many purposes that doubtless insure |
10 the benefit OF the state, but which |
are not strictly current expenses, are |
made at each biennial session OF the |
legislature, and we are now informed |
almost daily through the press that
appropriations will be asked for the
OF the puolic service and
the development OF the resources OF the
state, aggregating large sums. ltseems,
therefore, that the most important
subject, and the one most worthy OF
your careful consideration, Is the ques-
on OF the revenue OF the state; and e
fore any appropriation IL made, the
source from which IL IN 10 be met should | {
be- carefully considered.
''ln attempting TO suggest ways and
means for increasing our revenue, other ,
than by direct taxation, II Is but natural r
10 refer 10 the systems OF raising rev
inue, in other states. An examination "
II the statutes and reports OF the dlf. -
erent ststes shows that In nearly all OF
hen, and chiefly in the larger Ones
much OF the revenue Is raised by licenses,
YES and taxes imposed upon corpora.
Incorporation franchises and inherit.
nces.