The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1902-01-01
new TAX LAW.
One Is Recommended by Gov.
Odell of New York
In His Annual Message to the
Legislature.
ASKS GREATER POWER
For the State Board Of Tax
Commissioners
ASKS GREATER POWER
To Prevent Excessive as Well
as Too Low Assessment.

Albany, N. Y, Jan. 1-Governor Oden
devotes a considerable space in his mes
sage to a discussion particularly APP
phcable to New York city. In one d.
vision of the message the governor OBJ
serves that 1.-The almost total abolition
of state taxes will bring home to the
taxpayer the fact that his expenditures
are to be peculiarly local and If they
are excessive the remedy rests with
him to rebuke those who are charged
with the administration of his local
affairs"
The legislature is recommended to
frame a law which will give the state
board of tax commissioners greater
power to enforce the rule against ex-
cessive, as well as low assessments and
to make the state board a reviewing
court to investigate and correct In
and thus become not only a mediator
as between counties of the state but
also to serve to protect the rights of in
dividuals in each locality.
The governor also suggests that there
should be safe margin to enable each
local legislative body to absolutely fix
and determine the percentage of total
income to be expended for saalrtes.
I'm looking over the salary list of the
city of New York." he says, lit will be
found that there are several officials
who receive a larger salary than the
governor of the state, or the cabinet
officers of the United States and it can
not be claimed with any degree of truth
that the services rendered are always
commensurate with the compensation
given
Discussing the correlated subjects of
sumptuary legislation and local option,
the governor says in part:
Local option as it relates to the Ii
quor traffic is understood as meaning
that in all communities other than
cities the inhabitants thereof shall have
the right to determine whether liquor
oh he
days of the week sand upon the determ-
ination of that question the excise de-
partment predicates it's administration.
This right was given because before the
enactment of the present excise law, it
was within the power of the voters or
of the appointing authorities in the
municipalities and villages to absolute
ly prohibit the sale of liquor by elect
ing or appointing a board opposed to
the granting of such license. 1t is
well known fact that in the original
draft of the state constitution. the same
rights as to local option were sought
to be given the municipalities and that
they do not possess them is due to the
opposition of their own representatives
There can be no objection to submitting
this same question to the voters of the
cities if it is so desired. as it would
be treating all parts of the state alike.
But if by local option is meant the
right to determine whether the doors
of the saloons may legally remain open
on Sundays, then a different proposition
is presented and q departure IS pro-
posed from the fixed rules, which have
governed the administra ton of our ex-
else laws, and it then becomes ques-
ton which concerns not only a partic-
ular city, but every section of our state.
Each locality owes to all others a due
regard for their rights and convictions,
and their moral and physical comfort.
No such departure should, therefore be
sanctioned nor power delegated to To-
calities touching, as this would upon
the fundamental principles WHICH have
had their growth from the foundation
of our country, unless clearly desired
by a ma jority of the people of the state.
Before submitting a referendum to the
cities, the whole question should be
passed upon by the people at large in
the same manner as were the provis-
ions which gave the mayors the right
of veto and other features of home rule
now guaranteed them by the constitu-
ton enacted in 1894.
IF open saloons should be authorized
in cosmopolitan cities, demands would
soon follow for licenses from other
branches of business and might reach
an extent that would arouse the con-
science of every man and every woman
in our commonwealth who believe not
only in day of rest but in rendering
to God, who has blessed us as a nation
the homage that is due to Him"
The excessive cost of receiverships of
public or semi public institutions is
give attention in the message. the evils
of the present system being illustrated