The Forrest City times., 1913-01-17
its revenues are taxes, penalties and

! casloned lawsuits and revolutions. The 1 struggle for just and satisfactory 1 The wisest statesmen have been unable l to devise revenue system free from inequalities and expressions. Theories have been abundant, but too often i'm l practicable. Low tax rates are usually l accepted evidence of good govern ment; high taxes are generally regarded as symptoms of improvidence and ex- travagance The merit of a government cannot however, always be determined | by the rate of taxes levied A tax may be either an investment. from which 1 the general public receives a dividend, or a charge, which imposes An arduous tive and executive departments are, in a measure, responsible for the rate Of taxation imposed. The rate must de pend on the amount appropriated and in this sense the legislature is solely re Sponsible. In exercising the power to recommend legislation, the executive may cause increased or diminished ex- pendttures. The fate should be suffi- cient to provide the revenue required to pay appropriations authorized. The legislature will not populaTZe itself at the expense of the executive by author lzlng appropriations without providing the revenue to meet them. The execu- tive has no power of appropriation; no power to raise revenue The duty to provide revenue sufficient to meet the expenses of the government is on the legislature. If appropriations in excess of the revenue are made deficits will occur In spite of the executive The veto power furnishes but q partial check on extravaganza. That a deficit now exists in our general revenue fund is recognized by all. Politicians. whose recommendations and policies are re- sponsible for this deficit. cannot hide themselves behind the statement that when all the revenues are in the treas ury and but few of the bills have been paid, the treasury is not bankrupt The true test is; How stands the account. when the balance has been struck when all the bills have been paid? If all the charges against the general rev enue fund were promptly paid there would be decit of near s750,000. This dehcit has already accrued It is not the result of policies advocated or ap- propriations made by the present ad- ministration During the last few years the general revenue rate has been de- creased by one-half a mill. At the same time, new institutions creating additional charges on that fund. have been established The four agricultural schools, the state normal. the reform school and the tuberculosis sanitarium gre illustrations. While the fund has been diminished. the drain on it has been increased. Unnecessary appropri- atlons may have added to the total deficit which has thus been brought about While this deficit is not the product of this administration. the task falls upon us to provide for it. It can be accomplished either gradually by in creastng the general revenue fund and reducing expenditures, or at once by making loan and providing a sinking fund to discharge it. We are concerned Tn determining the best and most req sonable way of solving this important question. The task Is equally upon us all The legislature alone can provide the means for ridding the state of the Shadow Of repudiation cast by the ex- iStence of debt unprovided for in the Fhn InJt paratlVely speaking, is not a great one Arter 1t has been provided for there need be no increase in the total tax rate for state purposes. By placing the university, the normal and the agricul- turaI schools on special rate and sus- pending the capitol tax, the rates can be easily readjusted so as to, provide ample revenues. Let our first labor be to restore the states finance to a cash basis as speedily as due regard for all existing conditions will permit When that has been done, let us see that sucu a condition does not again rise during responsible, by confining the appropria- tions to the revenues. The existing condition, however brought about. is a hindrance to the progress of the state The sooner 1t is relieved the faster will Arkansas advance. and that is the one end more to be desired than all others.
 If 1t be justifiable in addresses of this character to refer to abstract principles
 
 constitutes good government It cannot be said to consist in fixed and unchang- Ing laws or policies. but it is demon stfated in that administration where the popular will Is most accurately ex- pressed and promptly executed. our theory of government is that all power inheres in the people. They have the light regarding the limitations which they themselves establish and maintain to alter or amend the laws to suit them selves It follows that publicity" in it's broadest sense is a prerequisite to progress in free etate.
 There should be full and thorough discussion of important questions among the people At last the problems of government are theirs They can ap- prove or disapprove the recommenda- tons ot their executive and the legisla- ton enacted by any administration. Opportunities should be afforded the general public of becoming familiar with all the acts of both the executive and the legislative branches of the gov crnment As vice hides from the public gaze. so corruption cannot long exist in the light of public scrutiny. When the people study question, when they know the motives which inspire public acts, as well as the manner in which they are performed, their conclusions are of the highest value. To soberly and fairly ascertain public sentiment and respond to it. approaches the ideal of good administration. But public sentiments only to be consulted in de termining the policies to be pursued and legislation to be enacted The governor
 In making his recommendations to tho leElSlatu. e, and in exercising the veto power. performs legislative functions exercises a part of the legislative DOW or When laws have been passed ar1 arc to he enforced his legislative duties are ended and his executive obligations assumed. He may not consult the pop ular will as to the enforcement of laws already passed. That issue is fore closed. The public is conclusiVely pre- stunned to favor every law. The execu- tive who acts on any otIer theory dis regards his duty. and will fail
 Clear and important distinctions exist in legislative and executive duties.
 The legislator is vested with discre- ton His primary task is to determine questions of policy
 Popular feeling. as well as personal conviction, may influence him. lie can not divest himself of the responsibility 1 implied in the nature of his office The ] obligation of the executive as such. is narrower. He is not responsible for the existence of the law. His duty is tc execute 1t His personal views as tc the merit or objectionable character of law should no more guide him than tho opinions of those who openly violate if The existence of dead letter laws"- | statutes which are ignored and unen- forccd-is reproach upon the execu. | h d