The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1903-01-13
Especial to The Messenger.)

@E0N'-
Raleigh. n. g, January SIN the
senate the governors message was
read. The chfef bills introduced were:
resolution by Mann providing that
members neither seek nor accept APP
continents to offices created by the
legislature; by Justice imposing a MIN
imum state, county and town license
of $500 and prohibiting the sale Of
liquor in towns of less than five hun
dred Inhabitants. Committees were
announced.
tIousc OF Representatives.
The reading OF the governors mes
sage oCCUUIeU an hour ana u ndII. DIiiS
offered were, TO extend uIne Tor settle
menL Oi Jne state ueDJ 10 january,
400. regulating the SAFE ana nIdnuIdc-
ture OIL uquor III the state; 10 repeal
the dIspeusary Jaw OF UnIOn county;
repeating the road law OF GrdnElIe
county. Many bills OF local nature
were
The LOuU4uD.e, The General Assem-
bly,: L welcome yOL WITH mach pleas
uTe To the capital OF the stale. WIN
the beginning OI yOuT 4ADOIS my own
are appTeCIdDIy IesaeHeu. You come 20
your work fresh from the people with
d knowledge OF tueIT %ISneS aid with u
sincere desire to meet their jusI eXpeG-
IaLiOns and Demands. Inc year just
passed has been one OF great prosperity
10 the people OF the state Farmers have
produced SOOd crops ana received Teds-
OnabIe prices tor taem- ~,rl-S
have Increased and manufacturers
have been kept busy. LaDOC has mad
steady employ ment at fair wages and
the state has probably never enjoyed
Z period OF more general success. The
state government, however, has been
embarrassed by a want OF sufficient
revenue to meet the appropriations pro-
Vided Tor by the last general assem-
bly,. 1t will be OF your first duties
70 devise means by WnIcn the eNprn-
ditures of the state Viii come wltn!n
the VEN l am OF the oDlIrIon that
the revenue law now in force Under the
new assessments which VIII be maze
aeXt June viii supply all the
for current expenses. The revenue and
machinery acts Of the last leg stature
were much criticised at the time or
their passage, but experience mas
shown that with Il few notifications
they are perhaps as Eood as can be
made under our constitution. The adj
juStTnent of taxation so that the bur
den Shai fan equally upon all and in
proportion 20 the ability TO pay is II
of extreme difficulty; il indeed it is not
altogether impossible. There has been
mucn complaint OF the inequality Of
GSSGSSJDeillS III ONI SltlS. 7 III liz anu
merchants complain that the corpora
tons do not pay thel~ proper part OF
the taxes Tor the support of the gov
eminent, while some of the corpora
tons insist that they are taxed in eX-
cess of the taxes levied up0n other
property. The laws now in the statute
books provide for equality of assess
ulent, but By equality of assessment it
Is not understood that those who have
lArryRAl fTl-.1hica= frnTI tho Stafn ami
thereby enjoy special privileges should
re exempt from payment OF taxes on
the value Of the franchises and priv
Ieges which >hcy enjoy. Mr.. Justice
Miller. in = case before the supreme
court of the United States, declared
that 1T has been Il deSideratunl, per
haps not yet fully attained. to find a
method Of taxing this species of prop
~ which will De at the same time just
70 the owners OF it. equal and fair in
its relations 10 taxes on other proper
ty, and which viii enforce the just con-
tributiou that such property should
pay for the benefits which more than
property generally. ii receives at the
hands OF government
The law now on our statute books
FOR the taxation OF railroads follows
the line OF this decision. That law
provides the method for ascertain.nS
the value Of the property Of the rail-
roads, and the method provided seems
70 me to he fair and just. This law
lIs the advantage Of having been pass
~ upon by the supreme court of the
UriteS states III cases going 10 that
court from other states. Much OF tho
value OF corporations IS iutanSiblH and
&c tax law which ignores this iutangi-
Ole property : just 10 the owners Of
tangible TuPcTty assessed ~ its true
value. The Law now II IOrCc recOE-
- ----,-.3 - e. ~ -
sessment OF this intangible property
and lays down rules by which il Can be
Zone with reasonable accuracy These
rules proceed upon the idea that
whatever property is worth for tn"
PURPOSES Of income and sale il il also
worth for taxation" No just man d.
mauds more than this and no fair
minded man can justify anything less.
There Is much property other than
railroad property undervalued for tax
alton. When the law says that prop
erty shall De assessed at its true value
In money any custom or rule of assess
ing it ut less n ? its true value
ought TO be abandoned. Obedience to
the law by those charged with its eX-
eCution Is essential to the maintenance
Of good government. BY obedience in
matters OF assessment of all property
ample revenu will come TO the state
for every legitimate purpose, and those
who are already paying upon full val
ues will enjoy the equality which by
right belongs to every citizen in bear
ing the burdens of government. The
machinery act passed by the last legis-
Iature makes ample provision for Sc
curing this, and I. therefore, recon-
mend that both the revenue and ma
chinery acts now constituting u law
IN reference to taxation shall remain
az they are with the notifications re-
commended by the treasurer and audi