Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1911-01-12
CARROLL s MESSAGE
Governor Reviews Conditions in
Iowa for Past Two Years
HAS MANY RECOMMENDATIONS
Favors Collateral and Direct lnheri.
lance Tax, Tax Commission,
Law on Arbitration, and
Better Highways.

Law on Arbitration, and
Better Highways.
Des Moines.--In his biennial message to
the senate and house Of representatives,
OF the thirty-fourth general assembly
Governor b. f. Carroll said, in part
I'm compliance with the provisions OF
article 4, section IL. of the CONSTRUCTOR
reduiring the governor to communicate,
by message to the general assembly, at
every regular session. the condition OF the
state, and recommending such matters as
be shall deem expedient present 10 you
From the biennial report of the audi
tor OF state you will observe that mere
S1,003,915 to the credit OF the general
fund. The estimated receipts from that
date TO July /, 1913, amount 70 Sl2'oa0,.
ooJ making sgxnan fGta for general pur
poses, from July /. 1910. to July 1. 1913,
are $10,93s,000 leaving balance OF ~,
ssSedS PTG% this nSpd @
for general purposes and 100000 needed
20 meet current expenses from July ],
l9l3, to October !, 1919, during which
Deducting these two amounts leaves a
net balance OF S1,4999f5 available for
extraordinary appropriations during the BIZ
than this amount II would not be safe for
you to appropriate,
by reason of the policy Of. economy
practiced BY the last session Of the gen
ed income from sources other than by
taxation the executive council has been
able to make reduction Of one-tenth Of
poses made in 1900 and a like reduction
In 1910 so that the levy Is now three and
thres.tenths mills instead Of three and Ave
b need say TO you that the levy for the
next two years will depend entirely upon
the extent Of the apprC rlations made by
you and the means which You provide for
raising revenue from sources other than
by taxation. trust that you 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 II Is almost, II not entirely i'm
possible to know what is the law. l 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
The governor then refers to the con-
trovcrsy over fees TO be, paid by building
and loan associations, and the methods OF
states chat the laws should be n0I revised ssi
He also recommends that the oil inspec-
s,on law be made clear and states that
tae laws ns,S relating e the amount Of fees
ing TO 90 business In the state seem to be
Of questionable validity and also appear
N lions smpoae unjust a!o burdens upon corpora.
relating to the state board Of education
be revised and made clear on some dis.
puted points.
Evidence A. to Population.
fact that IL It IS your desire that the .rede
eral census Of 1910 be accepted as evil
dence OF population it win be necessary
therefOr Ia. r as , e make "a
natter OF much Importance you will read
les OF certain county and township " Of
hcials, as well as the allowance and com
Pensation for deputies and also the de-
consent petitions under the mulct law,
Ere In many instances determined by pop
ulation.
Collateral Inheritance Tax.
II am advised by those enjoined with
che duty Of enforcing the collateral inher-
Ltance tax law that i needs, TO be rewrit-
ten to the end that it may be made more
fst may be removed. Il Is quite defective
IN some Of its provisions. especially as to
che collection Of interest. and as to bring
s viii n who weo or 5 1n psy
By law.
al inheritance has increased quite per-
ceptibly, the income for the last biennial
period, ending June 80, 1910, being SAL,
1890. while for the previous biennial
1 1st Increase was Of 'aS making
Direct Inheritance Tax.
81 believe that the time has arrived
when the question Of a direct Inheritance
tax should demand your most serious con-
eideration. 1t Is not q new thing In the
affairs OF states. Some Of the older and
more conservative commemorative, as well
as many Of the newer ones. have laws
providing for the taxing Of estates de-
seending to direct heirs, In applying the
law larger estates should be taxed at the
greater rate and the per cent Of tax ex-
acted should increase with the size OF
the Inheritance and with the remoteness
In relationship OF the deceased 10 the one
who inherits; ! recommend the enact
ment Of a direct inheritance tar law not
because / believe II to be correct In prin-
cipie. Already twenty states, viz. Cali
fornia, Colorado. Connecticut, Idaho, I'LL
n0is, Louisiana, Massachusetts,, Michigan,
Minnesota. Montana, Nebraska, New York.
North Carolina, Oregon, South Dakota,
Utah. Washington. West Virginia, wiscon-
heritance tax laws. Each and all of these
states, like our own. has a collateral in
beritance law also. II cannot therefore
too young to have snch law. or that
the existence OF any other statute should
interfere. ,.....-t ..,,-..e
, Income Tax.
At later date I will transmit to your
honorable body certified copy of joint
resolution passed by the first session of
tneandman, 30 the const,tnRtiopp ~ ,ha
United States empowering congress TO en-
act q 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-
gress should have power to enact such a
Eaw II Il so desires, and therefore rec
commend favorable action upon the reso-
'For your benefit and instruction
herewith recite the entire contents OF the
document embodying the resolution as
signed by the officers Of the two houses
SiIty-1rst congress of the United States
Of America: At the first session, begun
nna held e. ns city dyv Of w5ssinS0n Ss
thousand nine hundred and nine
Joint Resolution--Proposing an amend
ment to the constitution OF the United
house OF representatives Of the United
States of America In congress assembled
ftwo-thirds Of each house concurring
proposed as an amendment to the eonsti.
tuition OF te United States, which. when
ratified by the legislatures Of three
fourths OF the several states. shall be
valid to all intents and purposes as q. part
of the constitution
"'Article Xvf--The congress shall
have power to lay and collect taxes on
incomes from whatever source derived,
without apportionment among the several
states, and without regard to any census
or enumeration
j. G. CANNON,
.speaker of the House Of Representatives.
J. 3. SHERMAN,
ssyIce President Of the United States and
President Of the Senate.
ATTEST: A. McDowell Clerk Of the
House OF Representatives Charles q.
Bennett Secretary. BY Henry Gifry,
Chief Clerk.
, IT certify that this joint resolution or.
nett, Secretary. BY Henry H. Gliry,