The commonwealth. (Scotland Neck, N.C.) 1896-1929, 1903-01-15
Strong State Paper Read In Both
Houses Of General Assembly
STATE OFFICERS MAKE REPORTS
The Governor Takes Suggestions on
Many Problems That Will Come
Up For Consideration.

The message of His EXcellency
lion. Chas B. Aycock, governor o;
North Carolina was transmitted to tn.
honse and senate Of the General AS
emily ON Thursday at noon. 1t is a
comprehensive document, dealing at
length with the problems confronting
;iie State. The substance OF the mes
sac is appended herewith:
INTRODUCTION.
The Honorable. the General AS.
sembly: l welcome you with much
pleasure to the Capital of the State.
With the beginning of your labors my
cwn are appTeciably lessened, You
come to your work fces: from the
people witt, a knowledge of their
wishes and with a sincere desire t.
s:eet their just expectations and de-
snands. The year Just passed has
been one cf great prosperity to the
people OF the State Farmers have
produced good crops AMI received
reasonable prices for them. Industries
have increased and manufacturers
have been kept busy. Labor has had
steady employment at fair wages and
4 period of more general success The
State Governme however, has beei,
embarrassed by want Of sufsicien!
revenue to meet the appropriations
provided for by the last General AS
, sembly. 1t will be one of your first
duties to devise means by which the
expenditures OF the State Will cons
within the revenue. l am of the opin-
ion that the Revenue Law now iii
force under the new assessments
which will be made next June Will
supply all the demands for current eS
peDses. the Revenue and fIachiner:
Acts Of the last LIE gislature were much
criticised at the time CT their pas
sage, but experience has shown that
with few notifications they are per-
iiaps as good as can be made under
our Constitution. The adjustment CT
taxation so that the burden shall faiI
equally upon all and in proportion &c
the ability to pay is one of extreme
difficulty; if indeed it is not alto
eether impossible. There has been
!auch complaint of the inequality OF
Assessments in our State. Farmers
ard merchants complain that the cor
porations do not pay their proper part
Of the taxes for the support CT the
Government while some of the cor
;aorations insist that they are taxed
in excess CT the taxes levied upon
other property. The laws no% il t!;8
statute books provide for equality Of
assessment. but by equality of assess
ment it is not understood that thosc
VINO have secured franchises from t.,a
State ana thereby enjoy special rtiv!-
l-ges should he exempt from pay
nlent Of taxes Gu the value OF tn:
franchises and privileges which they
enjoy. Mr.. Justice Miller in case be
fore the Supreme Court of the Unite!
States declared that 1T has been {.
condcsideratum, De-se not yet fully
attained, to find a method of taxing
this species OF property which will be
at the same time just to the owners,
of it. equal and fair in it's relations te
taxes on other property, and which
will enforce the just contribution thai
such property should pay for the
benefits which more than propart,
generally receiveg at the hands OF
Government.
The law now on our statute books
fer the taxation of railroads follows
the line of this decision. That law
provides the method for ascertainin1
Nv soluS III Si1e pioptiay VI Tic idii-
roads and the method provided seems
10 me to be fair and just. This Law
has the advantage of having bsen
passed upon by the Supreme Court of
the United States in cases going to
that court from other States. Much OF
the value OF corporations Is intangible
and no tax law which ignores this in
tangible property is just to the OWL
ers OF tangible property assessed at
its true value. The law now in force
recognizes this fact and provides 70,
the assessment Of this Intangible
property and lays down rules by which
1t can be done with reasonable &C
curacy. These rules proceed upon the
Idea that whatever property is worth
Tor the purposes of income and sale II
is also worth for taxation" No JUS;
man demands more than this and no
fafr-minded man can justify anything
less.
There is much property other than
railroad property undervalued for
taxation. When the law says that
property shall be assessed at it's true
value in money any custom or rule OF
assessing it at less than it's true value
ought to be abandoned. Obedience to
the law by those charged with it's ex-
ecuticn is essential to the main
tenance of good government BY
obedience in matters of assessment
of all property ample revenue viii!
come to the State for every legitimate
purpose, and those who are already
paying upon full values will enjoy
that equality which by right belongs
to every citizen in bearing the bur-
dens of government The Machinery
Act passed by the last Legislature
makes ample provision for securing
this end. !, therefore. recommend that
both the Revenue and Machinery Acts
now constituting our law in reference
to taxation shall remain as they are
with the notifications recommended
by the Treasurer and Auditor Muci,
time is consumed by each Legislature
in passing d new Revenue and Ma
chineTy Act. Before the people be
come accustomed to the new Law en
other is enacted. creating cOns.a,i.
uneasiness, misrepresentation, ana
criticism. The officers and people
alike begin now TO clearly under
stand the present law. 1t is wise.
therefore, as a matter of economy Of
time 10 the Legislature and for t..
beEefi: OF the tax payers to make few
changes in the existing law.
THE SOUTH DAKOTA SUIT.
The State has been sued in the Sit
preme Court Of the Jnit9d States ~