Manchester Democrat., 1911-01-18
CARROLL 'sM[ssAGE
Governor Reviews Conditions In
Iowa for Past Two Years
HAS MANY RECOMMENDATIONS.

Eavors Collateral and Direct lnherl-
tance Tax, Tax Commission,
Law on Arbitration, and 5
Better Highways.
Des Moines.--In his biennial message to
the senate and house of representatives
of the thirty-fourth general assembly
Governor b. +. Carroll said, In part:
..In compliance with the provisions OF
article 4, section ~, of the constitution
requiring the governor to communicate,
every regiiar session. the condition OF the
state, and Recommending such matters as
he shall deem expedient, | present to you
From the biennial report of the audi
tor Of state you will observe that there
was in the state treasury, July l. 1910,
fund. The estimated receipts from that
900, making a total of s13,543.9l5. The
esnasa eosss from 1sy t9s to ssnsr. Sas
are s1093s. 900, leaving a balance Of 81.
s05.9l5, From this should be deducted
Tor ioVsne general n purpose. and ssoo.ooo needed
1sls, to October i, 1918 during Which
tha ess Esry
net balance Of $1,4e9,oI5 available for
extraordinary approximations during the BIZ
pna San hP PstSa enag vSns S1ns 81 ss Mse se
4 you to appropriate. -
by reason Of the policy Of economy
prasticed BY the last session q the gen
ed income from sources % other . than han by
taxation the executive council has been
able to MAKE 2 reduction Of one.tenth Of
poses made In 1909 "a and sia a like red reduction ton
= IN 1910 so that the levy is now three aud
@tares,tenths @ e mills mills instead. q three and i've
" need say to you that the levy for the
next two years will depend entirely upon
the the extent Of the appro riatlons made by
raising revenue from sources other than
BY taxation. / trust that you will keep
well within the figures above quoted.
How to Amend the Laws.
"I1 my inaugural address of two years
reason of our methods Of amending the
laws many antiquities exist and In some
instances 1t is almost. II not entirely I'm.
thoroughly convinced that when a section
Z OF the law Is to be amended 1t would be
mucn peter to repeal the section and re-
en-. sdsst it as it would appear when amend
The governor then refers to the con.
nS sroSyersy 1aSn over fees to be paid by building
7.
extending, articles Of lncorpora ton. and
states that the laws should be revised.
tien He also $50 recommends &c that the oil inspec-
the laws relating to the amount OF fees
20 be paid by foreign corporations dnsir.
~ i@s to d9 business In the state seem to be
70 impose unjust burdens upon CORPORA
tions He also recommends that the law
5belarnf to shs the state board Of
puted points y 7gae z e = -S-1 u's'' u's''
Evidence as to Population.
fact tSas Esh il t IS ss yoy as.s attention to e.
dence Of population 1t viii &c necessary
GS e thsrefof snfoa the Ia. make
natter Of much Importance you Will read
~ observe for the reason that the saiar.
G s,as 81 as sersain waI county and township Of
!eneaIion Tor deputies and also the de-
termination Of the sunlciency Of genera
consent petitions under the mulct law,
ulation. n 511T-l7l ~
Collateral Inheritance Tax.
II am advised By those enjoined with
itance tax lew that 1t needs to be rewrit.
ten to the end that 1t may be made more
sIsciac end sps that sa%b!Eu,s!es That nov s4.
n some Of its provisions. especially as to
Ing s1it against those who inherit under
the will and who decline or fall to pay
the tax In the manner and time provided
"Ths income 70 the state frsm coll.ter-
period, ending June 80. 1910. being S447.-
17sa9 while for ths ersycus bIsnnia!
net Increase Of sfo5.sle.4T.
Direct inheritance Tax.
81 believe that the time has arrived
when the question OF direct Inheritance
tax should demand your most serious con
sideration. 1t is not new thing in the
affairs Of states. Some Of the older and
more conservative commonwealth as well
providing for the taxing Of estates de-
scending to direct heirs. In applying the
law larger estates should be taxed at the
scted should increase with the size Size eo q
the Inheritance and with the remoteness
in relsttonship Of the deceased to the ons
ment Of direct inheritance tax law no,
only as means Of raising revenue bui
because believelit to be correct In prin
fornia. Colorado. Connecticut. Idaho Iii
Minnesota. Montana. Nebraska. New York
WssShson osa Wss Virginia. s9ah Rseo Rhasa
sin and Wyoming, have adopted direct in
heritance tax laws. Each and all of these
our as canot r
be said that our state is either too old OF
too young to have such law, or thai
the existence OF any other statute should
interfere.
Income Tax.
At later date will transmit to you,
resolution pissed by the first session o.
the Sixty-frst congress proposing ar
amsndmsnt to the constitution Of thu
United States empowering congress to en-
act law to tax incomes
Without here raising the question as t.
the wisdom of such law. I wish to ex
press 1t as my. personal opinion that con
law II 1t SO desires. and 1 therefore rec
ommend favorable action upon the reso
% For : your benefit and instruction
herewith recite the entire contents Of tn,
signed by the officers Of the two house, e
'sI1ty-,irst congress Of the United state,
and held at the city Of Washington OIL
thousand % nine hundred and nine. line On'
ment to the. constitution Of the United
house Of i rspresentstives Of % the anG Tnltet et
States of America In congress assembled
j (two-thirds of each house concurrin,
EucTeiuJ, 1udC lue eIOllOWluS article II
proposed as an amendment to the consti
tuition of te United States. which. whel
ratified by the legislatures OF three
fourths Of the se.eral states. shall y,
valid to all intents and purposes as par
of the constitution:
'.sArtIcle XvI-The congress shal
have power to lay and collect taxes oi
incomes from whatever source derived
without apportionment among the sewers
states and without regard to any censu
or enumeration.'
y. G. CANNON,
Speaker of the House Of Representatives
q j. 8. SHERMAN,
M Vice President of the United Stntes an,
M President of The Senate.
ATTEST: A. Mcdowell. Clerk of tn,
Mouse OF Representatives Charles e
q Bannett. Secretary. By Henry Gilfry
Ch'ef Clerk i
certify that this Joint resolution or
iginated in the senate. Charles G. Ben
nett, Secretary. By Henry II. Gilfry
A Tax Commission.
II wish again to call attention to th
fact .Aat the tax laws of the state ar
very inequitable. and. in some respects
unjust IT has now heau fo,,rfonp vau r