The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1903-01-09
GOVERNORS MESSAGE TO
THE GENERAL ASSEMBLY
Recommends That Revenue and Machinery Acts Re-
main as They Are With Some Slight Changes
Suggested.
SOUTH DAKOTA SUIT A MENACE TO STATES
The State Should Educate all
its Children.
CHILD LABOR N FACTORIES OPPOSED

A Law Should be Passed Prohibiting
Manufacture and Sale Of Liquor Out
side of incorporated Towns---Lynch-
ings Cannot be Justifed---Speedy
Trials ACKNOWLEDGEMENTS of a
S50O,O 900 B nd Issue---More Equit-
able Distribution of Burdens of Tax
atlon---Gocd Roads---Increased Aid
Suggested for State Schools and In
situations for Care of the Helpless.
Governor Aycock's annual message to
the General Assembly was read in both
branches of that body yesterday; and the
reading was followed with deep atten-
ton. It is an unusually strong State
document, dealing with many momentous
issues. The message follows:
The Honorable, the General Assembly:
l welcome you with much pleasure to
the capital of the State. With the begin
ming of your labors my own are appre-
ciably lessened. You come to your work
fresh from the people with knowledge
of their wishes and with a sincere desire
to meet their just expectations and de-
lnands. The year just passed has been
one of great prosperity to the people OF
the State Farmers have produced good
crops and received reasonable prices for
them. Industries have increased and
manufacturers have been kept busy. La
Dor has had steady employment at fair
ages and the State has probably never
enjoyed a period Of more general sue
cess. The State government, however,
has been embarrassed by want of suf1-
cient revenue to meet the appropriations
provided for by the last General Assem-
bly, 1t will he one of your first duties to
devise means bv which the expenditures
of the State will come within the revenue.
| am of the opinion that the Revenue
Law now in force under the new assess
ments which will be made next June Will
supply all the demands for current ex-
penses The Revenue and Machinery Acts
of the last Legislature were much criti-
cisod at tho time Of their massage, but
experience has shown that with few
notifications they are perhaps as good as
can be made under our Constitution. the
adjustment Of taxation so that the bur
den shall fall equally upon all and in
proportion to the ability to pay is one OF
extreme difficulty; if indeed II
is not altogether impossible There
has been much complaint OF the
inequality CT assessments IN oui
state. Farmers and merchants
complain that the corporations do not pay
their proper part CT the taxes for the
support of the government, while some OF
the CORPORATIONS insist that they are
taxed in excess of the taxes levied upon
ether property The laws now in the
statute books provide for equality OF
assessment, but by equality of assess
inert it is not understood that those
who have secured franchises from the
State and thereby enjoy special privi-
leges should be exempt from payment OF
taxes on the value of the franchises and
privileges which they enjoy Mr.. Justice
Miller, in a case before the Supreme
Court Of the United States declared that
sit has been desideratum, perhaps not
vet fully attained, to find 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 rela-
lions to taxes on other property, and
which will enforce the just contribution
that such property should pay for the
benefits which were more than property
generally, it 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 ascertaining the value of the
property of the railroads, and the method
provided seems to me to be fair and just.
This law has the advantage of having
heen pased 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 owners
of tangible property assessed at its true
value. The law now in force recognizes
this fact and provides for the assessment
Of this intangible property and lays down
rules by which it can be done with
reasonable accuracy. These rules pro-
coed upon the idea that whatever prop
erty is worth for the purposes OF income
and sale it is also worth for taxation.
No lust man demands more than this and
no fair minded man can justify anything
less.
There is much property other than
railroad property undervalued for taxa
ton. When the law says that property
shall be assessed at its true value in
money any system or rule of assessingJ
it at less than it's true value ought TO
be abandoned Obedience to the law
by these charged with its execution is
essential to the maintenance of good gov
eminent. By obedience in matters OF
assessment of all property ample rev
enue will cone to the State for every
legitimate purpose, and these who are al
ready paying uron full values will en-
Joy that equality which by right belongs
to every citizen in hearing the burdens
Of government. The Machinery Act pass
ed by the last Legislature makes ample
provision for securing this end l. there
fore, recommend that both the Revenue