The Montgomery advertiser., 1907-01-10
GOVERNORS MESSAGE.

| clear in all its statements. and so con- else and pointed as to make 1t a note worthy document. No citizen of Ala bama can fail to have better impress sionlof his State. snd clearer Idea of what is being done by State authori- ties after reading this splendid pre- sentation.
 | The son of Confederate soldier
 who gave his life for the cause. he recognizes the debt that is owing to the old guard of survivors. who by req
 son of age and disability need the help
 ing hand of generous and grateful people When he went into the execu- | tive ofice. the sum appropriated an-
 nually for their benefit was about
 sl15,o0o. 1t Is now over s500,0o0 and
 he has never hesitated to urge their claims. What Better expression can be
 found than his closing words on this
 particular subject.
 In conclusion of this subject. you will allow me, with as much emphasis as l | can command. to say that no needy ar l indigent old soldier ought to suffer |
 long as the State can prevent 1t.
 The Soldiers Home at Mountain Creek. which was established by act of the last Legislature, as a State in-
 stitution, has sheltered many of the
 best of Alabam's soldiers, but its use- l fulness has been impaired because of lack of means. The Governor makes 1t perfectly clear that the annual ap- propriation is totally inadequate. To such an extent was this realized that | he. in connection with the Board of Trustees. borrowed on their individual note $2,75o.00 to enable its affairs to be conducted until the Legislature could take the matter up and make better provisions. It Is not too much to assume that the obligation will be cheerfuily shouldered and larger ap- propriation made for the future.
 While AlabaInhs assessed taxable valuation of real and personal proper ty' is less than s4oO. 100000 the Cover. nor says that 1t is not taxed over 30 per cent of its real value There is a scandalous escape of taxation on per sonai property, while real property | in many counties. is not given in for an amount above one third of its value | and there are counties where 20 per cent on real estate is considered a | most liberal estimate" He says the | State Auditor and the Back Tax Com missioner have done what they could | to remedy this great evil, but with poor | success. The attention of legislators | can well be given to this important | subject. There should be just and | equable assessments. The burdens of | taxation should fall fairly upon all | and not upon a few, on this point the | Governor says:
 Our assessment laws are not opera | ting to the States advantage. Our | neighbors on either side of us are bet | ter equipped. Their increase in assess | ment the past year or two has been | greater than ours and I am sure the | real valuation of property in Alabama | has far outgrown either of them.
 The railroad property of the State has increased in tax valuation $10.227.- l ss4 during this administration, reach ing a total of s5s,42s.072. While tho Governor thinks this is far below their value. he says "a greater value is placed upon railroad property in this | assessment than is placed on personal | and real property in any county in the State"
 The Governor thinks that the State | can fairly provide for a reasonable inheritance tax. This is a source of immense revenue in some of the Eas- | tern States. where there are many | great fortunes annually distributed | among heirs and legatees.
 There ought to be general concur renee in the statement of the Cover nor that the vagrant laws are inef- fective. and need speedy amendment
 The commeudation of the Department | of Archieves and History is well de- served. The work that has already | been done In preserving valuable rec ords and resurrecting from ash heaps | important incidents in the life of the State, deserves unstinted praise. It is work that should be aided and en- couraged and the Governor Is right when he says to the Legislature the Department deserves we'll at your hands"
 In reference to the successful effort of the State Board of Health and the Executive Department to protect the State from the yellow fever In 1904 the Governor notes the fact that the appropriation for health purposes was exhausted and that Dr. Sanders bor- rowed an amount sufficient to carry through the necessary work giving his note, which was signed by the Gov ernor and some others for the needed amount. As the Governor well says, the, victory was very cheap at the price" and the Legislature will no doubt promptly take care of the amount
 The uniform system of school books went Into effect three years ago. and the Governor is well pleased With the result. He thinks as rule, good books were selected and that there has been quite a saving in expense. The Governor has a warm word of approval for the University at Tusca- loosa. the Polytechnic at Auburn. and the Girls Industrial School at Monte vallo, and comments their wants to the | E1ls