The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1913-01-24

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Sold everywhere In boxes iOc'' Zoe
preaching, at least, final settlement
of this matter.
Classics Amendments.
The governor then takes up the
various amendments that were adopt
ed, classifying them as mandatory and
optional. Where the amendment was
mandatory, stating that the legisla'
ture shall pass certain laws, he makes
specific recommendations. He deals
at length nth he removal from office
of officials and calls attention to the
thousands Of dollars that the state
examiners find is now owing to the
state. He recommends that prose-
cutting attorneys and city solicitors be
required to bring action for the recov-
ery of the same instead Of requiring
that the attorney general do so. He
also makes recommendation as to
the proper working out Of laws for the
reform of the judiciary
In dealing with the public school
question the governor recommends
that a complete survey Of the schools
of the state be made and points out
that intelligent action can hardly be
had until full data is at hand
AS regards taxing incomes and in
heritances he says:
Your body is given the right to pro-
vide legislation taxing incomes, in
heritances and franchises. The au-
thority is also extended TO impose
taxes on the production of coal, oil,
gas and other minerals. The under
lying spirit of taxation contemplates
an arrangement under which contri'
button for governmental support shau
be proportioned as nearly as possible
to the benefits received. The amend
ment 10 the constitution licensing the
liquor traffic reduces the number OF
saloons in the state and this auto.
matically will greatly curtail both the
state and local revenues. With this
decline in income and the state limi'
tation on the local tax rate carried by
the one per cent tax law, it will be
necessary not only for the state but
local subdivisions to procure revenue
from other sources. There is no tax
more jus THAN that upon incomes
The constitution permits the eXemp
ton of incomes up to $4,000, so that
it would not bear heavily upon a
single individual. With inheritances
the constitution permits the exemp
tion of estates up to 100000. TINS
form of taxation is sanctioned by
usage in a great many of the states
Franchises are a thing of absolute
value and constitute in many III
tances a gratuitous contribution by
government to private and corporate
interests. This is also an equitable
plan of taxation. With the constitu'
tional right to tax inheritances, in
comes and franchises and the produc'
ton of coal, oil, gas and other min
erals there is abundant facility to
provide for the depletion in revenue
occasioned by the revision of the
liquor laws and to take care of any
other emergency which might arise.
Taxation Is Live Issue.
Taxation is always a live subject
and I may later submit recommenda-
tions touching on matters apart from
the provisions either of our platform
or the mandatory amendments.
After recommending a law for the
regulation of the sale of stocks and
boLds, the governor takes up the So
called employers liability laws as fol
lows:
It would certainly be common bad
faith not to pass a compulsory work
mems compensation law. No subject
was discussed during the last cam
paign with greater elaboration and it
must be stated to the credit Of our cit
izenship generally that regardless OF
the differences of opinion existent Tor
many years, the Justice Of the COM
pulscry feature is now admitted. Mucn
of the criticism of the courts has been
due to the trials Of personal injury
cases under the principles of practice
which held to the fellow servant rule,
the assumption of risk and contl1bu-
tory negligence, to be ground OF de-
fense. The layman reaches his con-
cnsion with respect to justice along |
the lines of common sense, and the |
practice in personal injury cases has |
been so sharply in conflict with the |
plain fundamentals Of right that social |
unrest has been much contributed to. |
& second phase of this whole subject |
which has been noted in the develop |
ment of the great industrialisn Of the |
day has been the inevitable animosity |
between capital and labor through the |
litigation growing out Of
these cases. The individual or the |
corporation that employs on large
scale has taken insurance in liability |
and in too many instances |
cases which admitted Of little differ
erce of opinion have been carried into
the courts. The third injustice has
been the waste occasioned by the sys-
.em The injured workman or the
family deprived of its support by acci-
lent is not so sircumstanced that the
case can be contested with the corpor-
alton to the court of last resort. The
need of funds compels compromise on
4 base that is not always equitable.
Human nature many times drives
sharp bargains that can hardly be en-
lorsed by the moral scale. In the
inal analysis the cost of attorney fees