The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1903-01-14
MEASURES ARE SUGGESTED FOR THE
FINANCIAL RELIEF OF THE STATE

II IL difficult TO Summarize, or to re-
view with much brevity, report of such
vital Interest and significance as that Of
the state auditor. which embodies d
statement OF conditions and a series OF
recommendation that will require your
most careful study and consideration. I
shan therefore attempt only a passing
aiiusion to some of the principal fea-
lures OF the subject. commencing TO you
the document in its entirety. with the
single observation that the views ex-
pressed and tho amendments suggested
are supported by the teachings or eX-
perience and are found necessary in sim
phfying and perfeCting the work OF TINS
department OF government.
We are all 10 be congratulated upon
the excellent financial condition of the
state. The assessed valuation OF prop
erty for purposes Of taxation has under
gone the extraordinary increase Of over
S18.OOO.oOO since 1893. largely due 70 I'M
proved business conditions generally, and
TO Industrial growth and activity. MS
is exceedingly gratifying. as indicative
OF stability and progress. But with the
increase in wealth and population comes
also an increased demand upon our re-
Sources. especially in meeting the re-
ouirements Of the various state instltu-
tions, eight Of which, for instance, IN
their estimates OF needed funds Tor the
ensuing two Years, exceed by over $500 900
the sum of their requests two years ago.
The total probable revenue from an
sources. and including the balance in the
treasury. VIII come nearly Sl5OVO0 snort
OF meeting the estimates for the years
1904. which important fact presents to
you the plain alternative of either IN
creasing the revenue or reducing the es-
As to the latter. It should be understood
that wherever in this message / express
approval of estimates for, or indirectly
recommend appropriations, / have been
guided BY what seemed to me the merit
OF the case more than by the ascertained
ability of the treasury to met the require
ment To your wisdom, with all the Facts
before YOU must be left the task of de-
terminiug in which particular Instances
the apparently necessary reduction can
with the least injury be borne. We are
not without prospect. however, of an iu-
crease in available revenue.
The tax upon inheritances. legacles,
etc. may have possibilities in TINS respect
though il is stiI being contested in the
courts The enormous increase in the
fees paid into the treasury by the secrc-
tary of state offers promise Of stu fur
Their increase. Ihts important element
Of revenue comes mainly from the tax
uuon interpretations, the law providing
for which-taken in connection with the
recognized friendly attitude of our gen
cral statUtes-apPears to operate without
other than entirely satisfactory results.
= But a direction from which I think =
y sure relief to the general fund should
y be expected Is the immediate amend =
= ment of the present law requiring
; the state 20 pay half the total cost of =
= the expense and collection of all =
y taxes. The injustice of this provision y
y cannot he too strongly urged upon
y your notice. II seems TO me Wholly
= beyond argument or dispute as
3 business proposition that the state =
= does its full part when II pays that
y share OF the total expense which is
y proportoned to its share of the
> total collection.
The case is forcefully presented to the
auditor i'm the illustration as to Salt Lake
county. where the state paid in 1901 nearly
$4,000 its half of the expense of assess
rnPnU and collection, whereas It's proper
share. if prOporuOned TO the amount IL
received. was less than S5000-the total
levy being go mills, out of which the
state and state school tax combined was
only mills. Other cases might be cited
where thc state share of the total levy
Is even less than one fourth. yet II IS
compelled 10 pay OnC-half the expense,
no matter what its portion in the amount
realized. This is an injustice for which
] trust you will hasten 10 provide
remedy.
IN addition to the unfairness of the
system. il has been found to permit OF
operations which are questionable, ~ not
indeed criminal Recent disclosures as
to the placing of fictitious names upon
u county's payroll. whereby the expenses
Of tax collection We're made to appear
larger so that the state s. half could be
utilized In making the cOunty's half less
grievous, are fresh In The public mind.
Whatever changes in legislation are
necessary 30 enable the counties to en-
plcy capable and sufficient help in max
ing Assessments and collections 1 wiz
cheerfuiiy join you in securing. But I'M
der no circumstances should we continue
a system which Is attended by the evils
I have briefly qtter1Dfed 10 uoint out.