The Oskaloosa herald. (Oskaloosa, Mahaska County, Iowa) 1885-1919, 1911-01-12
CARROLL s MESSAGE
Governor Reviews Conditions in
Iowa for Past Two Years
HAS MANYRECoM MENDATloNs
Favors Collateral and Direct inheri-
lance Tax, a Tax Commission,
Law on Arbitration, and
Better Highways.

Better Highways.
Dos Moines.--In his biennial message TO
the senate and house Of representatives.
OF the thirty fourth general assembly
Governor b r. Carroll said, In part
AIN compliance with the provisions Of
article A. section IL, OF the CONSTRUCTOR
requiring the governor TO communIcate,
every regular session. the condition OF the
state aud recommending such matters as
he shall deem expedient, present TO you
the following:
tor of stale you will observe that there
was In the state treasury. July !, 1910,
81 .0O3.9l5 to the credit Of the general
fund. The estimated receipts freT t tnst
e eyGi sxpen tE Tor general Pnr,
poses, from July 4 1910. to July !. 1918
6o5,01s, From this should be deducted
100000, hunters license, not available
for general purposes and 100000 needed
1913, to October 1. 1913, during which
time the states income is very meagre.
Desnt ti1g these two amounts leaves
net balance Of 81 .499915 available for
ennial period ending June 30. 1913. More
thu this amount it would not be safe for
you 10 appropriate
"By reason Of the policy Of economy
practtced by the last session Of the gem
eral assembly and because Of the inereas-
ed income from sources other than by
taxation the executive council has been
able TO make q reduction Of one-tenth Of
poses made In 1909 and like reduction
In 1910 so that the levy IL now three and
thren.tenths mills Instead Of three and Eve
tenths as II had previously been. | scarce
Y no
next two years will depend entirely upon
the extent Of the appropriations made by
yon and the means which You provide for
raising revenue from sources other than
BY taxation. trust that Won will keep
well within the figures above quoted.
How to Amend the Laws.
"In my inaugural address Of two years
ago called attention to the fact that by
reason of our methods Of amending the
laws many antiquities exist and In some
instances 1t is almost. II not entirely i'm.
possible TO know what Is the law. I am
Of the law is to be amended It would be
much better to repeal the section and re-
enact II as 1t would appear when amend
troyersy over fees to be paid by building
and loan associations, and the methods OF
extending articles Of incorporation, and
states that the laws should be revised
tion law be made clear and states that
the laws relating TO the amount Of fees
70 be paid BY foreign corporations desir.
Of sqtestiupable validity and also appear
70 impose unjust burdens upon corpora
tons: He also recommends that the law
relating to the state board of education
be revised and made clear on some dis.
puted points s-UI
Evidence as to Population.
II wish to call your attention to the
erai census Of 1910 be ' accepted 'a as , ev-
dence Of population it viii Be necessary
r2t yGU to ih snsaa the lay " G make
matter Of much Importance you will read
ily observe for the reason that the saiar.
les Srs,i Of certain county and township Of
pepsatIon for deputies and also the de-
termination Of the sufriciency OF general
consent petitions under the mulct law
Collateral. Inheritance Tax.
II am advised by those enjoined with
the duty OF enforcing the collateral inner
itance tax law that II needs to be rewrit
ten to the end that it may be made more
specific and that antiquities that now ex-
list may he removed It Is quite defective
in some Of it's provisions. especially as to
the collection of interest, and as to bring
ing suit against those who inherit under
the will and who decline or fail to pay
the tax in the manner and time provided
by law.
The income to the state from collater-
al inheritance has increased quite per
ceptibly, the income for the last biennial
period. ending June 30. 1910, being S44T..
period it was only s34l ,5sg. 90. making a
net increase Of si05,Si947.
Direct Inheritance Tax. i.
N.T believe that the time has arrived
when the question OF a direct Inheritance
tax should demand your most serious con
sidpration. II is not a new thing in TIL
affairs OF states. Some Of the Older and
more conservative commonweaiths: as wei
providing for the taxing OF estates de-
scending to direct heirs. In applying the
law larger estates should he taxed at the
acted should Increase with the size OF
the inheritance and with the remoteness
In relationship Of the deceased % the one
who inherits. ] recommend the enact
ment Of direct inheritance tax law not
only as a means OF raising revenue but
because I believe II to be correct in priu.
ciple Already twenty states. VIZ: Cali
fornia. Colorado, Connecticut, Idaho. IIli-
nois Louisiana. Massachusetts, Michigan,
Minnesota, Montana, Nebraska. New York,
North Carolina Oregon. South Dakota,
sin and wyoming have adopted direct In.
heritanee tax laws, Each and all Of these
states like our own, has q collateral in
heritance law also Ii cannot therefore
be said that our state is either too old or
too young to have such q law. or that
the existence Of any other statute should
interfere
Income Tax.
Al q later date ! will transmit to your
honorable body certified copy of Joint
resolution passed by the first session Of
the Sixty-frst congress proposing an
amendment to the constitution of the
United States empowering congress to en-.
act a law TO tax incomes
without here raising the question as to
the wisdom Of such law. ] wish TO ex-
press il as my personal opinion that con-
rress should have power to enact such
law IL Il so desires, and therefore rec
ommend favorable action upon the reso.
! "For your benefit and instruction i
herewith recite the entire contents Of the
document embOdying the resolution as
signed by the officers Of the two houses
OF congress-:
'Sixty-irst congress Of the United States
Of America: At the first session. begun
and held at the city OF Washington on
Monday the 18th day Of March. one
thousand nine hundred and nine
Joint Resolution Proposing an amend
ment 10 the constitution Of the United
states Resolved by the senate and the
house Of representatives. Of the United
(two-thlrds Of each house concurrlng
thereinl That the following article IS
proposed as an amendment 10 the consti,
tuffon OF 10 United states which when
ratihed by the legislatures Of three
fsurths OF the several states. shall be