The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1911-01-11
THE full text of Governor
Spry's message, read before
l. the Joint session Of the SEN

'1HhJ 'AiNSS-SN'
- the joint session Of the SEN
ate and house, is as follows:
To the Legislature: In compliance with
the constitution, ! have the honor
TO submit this. the ninth biennial mes
sage of tho governor of the state OF
Utah, covering statement of the condi-
tion of the various state departments. to-
gether with recommendations for needed
legislation:
Utahs epresent alton In the United States
senate. Upon you falls the honor OF MI.
ing this vacancy in the manner prescribed
by the laws OF the United States-a duty
which should be discharged with high
regard for the Importance OF the office
you are tilling.
In my opinion; one OF the hrst and a
on you Is the passage OF a local option
bill with provision for the proper regu-
lation and control OF the liquor traf1ic as
were elected We must honestly and
promptly discharge the obligation placed
upon lis by the people OF this state and
in such manner as shall be satisfactory
to them,
Finance and Revenue.
1t is not my purpose to occupy your
time with extended suggestions as TO
the revision of our revenue laws, but
since revenue and finance Will be two OF
the most important matters that VIII
concern you during your deliberations,
cannot refrain from making brief meE-
tlon of them.
Our state government is maintained by
taxation, We are securing our revenues
through "A system of taxation so anti
quated in its provisions as 10 be ludi-
crous If II were not for the fact that
Its modern application Is q very serious
matter that affects every individual and
t,,Na ,ADt Nf tha Df.1tn
just, unfair inadequate and Impractical
are the words that occur to me as best
describing our present revenue laws. IN
its report recently submitted, the state
board OF equalization has discussed the
revenue laws. particularly as they relate
TO public utilities and has number OF
recommendations through the adoption oil
which il feels our present system VIII he
greatly improved. To accomplish the
end desired II suggests the appointment
of n commission clothed with power TO
revise the revenue laws. Personally, l
believe immediate preliminary work may
be done bv the legislature in this import
ant direction without Involving the state
in the expenses incidental to the crea-
ton of u commission as suggested. I
am convinced that We must begin with
the constitution OF the state. Before our
revenue laws can safely he revised there
are q number OF amendments TO the con-
stitution that are necessary.
Should Amend Section
For instance; Section of article 1$ OF
the constitution provides for the taxation
laws OF the United States or this con-
stitutions The section should be amend
cd TO Cead property not exempt under
the laws OF the United Stntes or or this
state" thus giving to the Legislature
the power to pass laws in harmony with
modern requirements relating to taxation.
Section 4 Of article Is provides Tor me
paid the government therefor In an
other part OF my message | have made
reference 10 this provision. II is unjust,
unfair and productive OF an inequality in
assessment that renders the absolute
repeal thereof necessity.
Should the assessed valuation OF the
property Of the state be increased 10 its
actual cash value section { of article IL
should be amended so as to restrict the
debt creating power Of county, city, town
and school rds.
In the matter of the inequality OF the
present distribution of public utility
assessments. permit me to invite your at
tention TO the following: Taking the four
counties OF the state receiving above
So 00O 000 each from the railroads alone.
the combined apportionment fer the years
l909-l0 is as follows:
Box Elder county ..,.,,..,...,. SS,5l5,3lS
Salt Lake county ....,.....,..,, S,091 .6!5
Utah county ,-........s.s.,.,.. 1,b25,ai2
Weber county .,--,.-....s..,... f."S1.9op
From these figures YOU will observe
that Box Elder county receives more
revenue from railroads than Salt Lake
county and nearly double that of Weber
county The injustice Of this becomes
moro apparent when YOU take into con-
sidera tion the fact that Box Elder county
has no terminal facilities. no large depots
or freight houses. no double track and
no extensive car storage yards side
tracks or switches. They derive their
railroad taxation revenue almost eNclue
sively from straight. single track mile
age. which requires neither Are nor police
protection.
Uniformity Is Desired.
The apparent unchecked power of a
county assessor in fixing Il basis OF valU-
alton In his particular county has re-
suited In wocful lack OF uniformity
throughout the state In assessed valu-
ations of real estate improvements and
personal property 20 meet the current
expenses. 1t is obvious that the hold
ing down" OF values OF real estate. per-
sonal property and improvements for
assessment purposes in counties whose
revenues from the public utilities are
sufficient to permit of this works an in
Justice upon the state which, by the way,
is meeting one-half the salaries OF all
county assessors and county treasurers OF
the state.
II requires no revenue commission To
point out these inequalities in our reve-