The review. [volume] (High Point, N.C.) 1908-19??, 1913-01-23


towns Of the last generation are grow
ing cities of increasing wealth, now
that industry is triumphant, now that
destiny is unfolding to US in grander
revelation-shall we in this day of
strength and prosperity withdraw any
support from our institutions of learn
ing, shall we deny the eficient ad-
ministration of justice, shall we not
hear the appeal of the unfortunate,
shall it be written that to, the Con-
federate soldiers we give less than
any other Southern state and for the
education of our children we do less
than any state in the Union? In this
new century, when Southern ideals
are about to be restored to the Union
when Southern statesmen are coming
again to the places of power, when
the future beckons with renewed
strength and life: forward, is the or
der.
Property Not Assessed.
The fault is that we do not assess
our property for taxation. The land
has been greatly undervalued and
most of the personal property has not :.
been valued at all. 1t seems that an
immediate reassessment is necessary
and it should be done before this gen.
eral assembly shall adjourn sine die.
1t should be understood that the as
sessment is not ordered with the view
of increasing the rate of taxation, but
with the view of lowering the rate
and with the determination of secur-
ing more equitable and more COM
plete listing of taxable property. The
tax on inheritances should be in
creased and they should be collected.
In my opinion the impelling reason
for differentiation and concealment
| of property is not that men and COM
munities desire to shirk the payment
of their just proportion of taxes, nor
| that any desire to take advantage of
other men and other communities,
but the reason is that they do not
desire that other men and other com.
munities shall take the advantage OF
them. The taxpayer and the assessor
| to insure a square deal for themselves
| and their communities are actuated by
| a common purpose to undervalue
| property, and for this reason under.
valuation and concealment have come
to be the established custom.
The personal property of the av.
| erage man cannot be concealed. The
securities of the wealthy can be con,
cealed. The poor pay this tax. The
| wealthy escape.
If we could segregate property and
| provide that the property in each
community and that property of
general character should meet the re-
quirements of the state, the tempta
ton to depreciation would be greatly
lessened and the effort to conceal.
less successful. This Is the essence
and the strength of local self-govern-
ment, the taxation of each community
by its own people for its own pur.
poses and benefits. The unit should
be no larger than is necessary to as
sure the advantages of cooperation.
| Amendment to Constitution.
The application of this principle has
enabled our cities and towns and
many of our rural communities to
enjoy the advantages of improvement
and progress. We must eventually re-
sort to this principle Of local self.
| government for the highest develop
ment Of local institutions. We must
resort to this to obtain the best roads
and the best schools and electric
! lights and pure water and the oppor.
tunities of modern life. To realize
the full measure of the blessings of
this benefcent principle, we need an
amendment to our constitution.
The formation and the submission
| to the people of such an amendment
would be the supreme world Of this
general assembly. Such an amend
ment would be of mighty significance
in the life of the state. believe that
| it could be framed to result in her en-.
during welfare.
In assuming the Office of, governor,
I am deeply conscious of the solemn
responsibility. I follow in the line
| of my able predecessors whose adj
ministrations have been blessed with
| peace and plenty. There are difficult
ties to be met; as always the law
must be enforced for the suppression
| of crime and for the maintenance of
order, and as to the policies that vi
tally concern the state and all her
varied interests, sharp differences
must necessarily arise. am pro-
foundry gateful to the people for call
ing me to the place where earnest
endeavor is potential for the welfare
of North Carolina. I welcome the op-
portunity. do not shrink from the
labor. I realize my limitations and
am eager for the support and counsel
of my friends and all good citizens
who would guide me in the straight
way and help me to do the best SER
vice.