Evening capital news. (Boise, Idaho) 1901-1927, 1913-01-07
system, which will prevent waste and

system, which will prevent waste and
extravaganza in administration.
1t has been suggested that the du-
ties of purchasing agent can be added
to those now performed by the state
treasurer without unduly increasing
the work of that official. If this can
be done the creation of a new office
will have been avoided.
The ChiIdren's Home Finding Society.
The Chidren's Home Finding society
has performed work which is deserv-
ing of the highest praise and recogni-
ton. AS the work of this society is
extended it will undoubtedly be able TO
take care Of and find suitable homes
for the dependent children Of the state.
thus relieving the overcrowded condi-
ton of the state industrial school at
st. Anthony, and making that institu-
ton simply a reform school for incor
rigihle children. Such money as you
may appropriate for the aid of the
Children's Home Finding society VIII
be money well spent Children cared
for by the society and placed in suit
able homes are more satisfactorily dis
posed of than by sending them to the
industrial school, and experience has
shown that this also results i'll economy
to the state through reduction of the
per capita cost
Amendment Of Revenue Law.
The tax agents appointed by the late
board of equalization, in addition 10
recommending the passage of bill
providing for the creation of a tax
commission. have pointed out certain
defects which, in their judgment, exist
in our present revenue law. | advise
that their suggestions be carefully con
sdered by you, particularly those sug-
gestions which they offer looking 10
such an amendment of our laws as will
result in more just and equitable tax
alton throughout the state. and a uni
form system of handling tax matters
in the various counties of the state.
/ am particularly impressed with
their suggestions with reference to the
amendment of our statutes III the mat
ter of exemptions. Particularly do
believe that the provision with refer
ence to the exemption on improvements
on land should be repealed as suggested
by them, as the operation of this pro-
vision has not been satisfactory. 1t has
been found from actual experience that
the small owner of property is just As
anxious and willing, and generally just
as able to pay the taxes assessed
against his property as is the large
property holder to pay the taxes as
sessed against his.
Tax Commission
The experience of those states which
have made greatest progress in the
solution of the veXatious question OF
taxation indicates the practical neees-
sity of the creation of some central
board or commission with plenafy
powers in all matters having to do with
the administration of tax laws. In the
great majority of states where tax
commission has been created, the eN-
pertinent has been generally success
full and there can be but little doubt
at the present time of the necessity
and practical value of such commits
sion in handling the many difficulties
arising III this. the most difficult of III
questions with which any government
has to deal.
The time has undoubtedly come IN
this state when the creation of Il tax
commission would be a distinct benefit.
Such a commission would probably
more than pay for its support by the
taxes which It would cause to be de-
rived from property which now escapes
taxation entirely, to say nothing of the
valuable service which would be per-
formed by it in securing more just
and equitable adjustment of tax bur-
dens throughout the state. | am coll
WINGED that the creation by you OF a
tax commission at the present time is
Unsuitable and advisable Considerable
care should be exercised. however, in
shaping the law providing for tax
! commission, in order that the same
might not conflict with the duties nov
| imposed by our constitution upon
| county assessors boards of county
| commissioners and the state board oil
equalization. The members of this
commission should be appointive. they
should serve for long term. should =.
removable only for cause, and ftht
terms of office should be so arranged
| that not more than one vacancy vii
occur in any one year
Public Utilities Commission.
The time has also come in our prog
ress ar development when il is advis-
able to seriously consider tie question
of the creation of public utilities
commission with power to regulate
railroad companies, telegraph and tele-
phone companies. power, gas and light
companies water companies and al
jother companies and corporations
whose power to operate Is contained n
franchise secured from the people
and whose obligation is to render, or
equitable terms, that JUS and salts
factory service which tho state has q
right to demand as q return for ths
privilege to operate.
It is my opinion that the creation o,