New Britain herald., 1915-01-06

 in view of the present condition of the finances. this subject calls for care ful consideration and conservative ac- tion
 Net Debt of the State. Tn 1904 the net debt
 of the state was... s214,5S4.49 In 1909 it was ..... 2,013, ,049.14 In 1913 it was ..... 6,74S,66S.32 In 1914 it was ...... 10 0,961. sos .03
 This is an increase of s4,212,6O3.71 during the fiscal year ending Octo- Der l, 1914, and it should be remem bered that the yearly expense is in creased by the interest on this debt.
 The estimated public expense for the ensuing two fiscal years is given as s17,676,265, one item of which is s4,- 456,00O for improved highways, or more than one-fourth of the whole amount It is to be desired that all of the highways much used by the residents of the state, even in the less settled communities, may, in the not distant future, be so improved as to come within the good roads class.
 Municipal Home Rule.
 Altogether too much of the time of the general assembly and of certain
 
 matters relating solely to the admin istration of the local affairs of cities, boroughs and towns For instance. there are numerous bills introduced at each session providing for the is stance of municipal bonds. Bills are also considered extending to one or another municipality special admins trative privileges which are not pro- viz fn f11n Ia
 I am of the opinion that there sh ould be a larger degree of local self government given to the differ ent municipalities under a general law, regarding such matters as the manufacture and sale of ice; the con trol of parks; the regulation of sal aries; the making of public improve ments, etc, with the power to issue bonds under proper restrictions IS to the time of their payment, and proper relation to existing indebted ness and grand lists, all subject to the approval of the electors of the muni- Cipality. It seems obvious that the people of each municipality are bet 1 ter qualified to pass upon such mat 1 ters than the members of the gener- l al assembly who cannot have equal l knowledge of local needs and condi 1 tions. Such a general provision In the l statutes would be a great relief to the 1 general assembly, and would not di- minish the efficiency of the local gov ernments.
 Special Tax Commission. Connecticut is fortunate in having no constitutional limitations as to the method and manner of state or local taxation. All our taxation provisions are found in statutes passed at vari ous times by the general assem- bly,. These have not been codified for many years and are consequently more or less inconsistent, unrelated, and out of date. During recent years there have been many changes in the , methods and procedure of taxation throughout the United States. In many states the best results are be- ing secured by means of a more cen traliZed authority over local taxation. 1t is also necessary for the state to consider additional income which should come from sources not now bearing their fair share of the burden. A special commission on taxation of certain corporations paying taxes to the state, after a thorough considera- ton of all methods of taxation apply ing to such property. made a notable report to the last general assembly, Some of its recomm endations were then adopted and others can we'll be adopted by you at this session.
 l further recommend the appoint ment of special commission to con- sider the taxation of property not in cluded in the scope of the former com mission; to codify the present laws taxing general property; and, after proper hearings and due considera- ion, to report to the next general assembly recommendations for changes and new laws.
 Inheritance Tax Law.
 The receipts from the inheritance tax during the last biennial period have fallen off to an alarming de gree, due primarily to the altogether too liberal provisions of rates and cx- emptions as enacted by the last gen eral assem mbly. Reasonable and proper changes can and should be made to restore the revenue to compare to that of 1911 and 1912.
 In order that this law may be ad- mnistered in a busness-like and uni form manner it is desirable that all valuation of shares of stock and choscs in action belonging to the es- tates of decedents be placed under the jurisdiction of one state official, naturally the tax commissioner.
 There are in the state ono hundred and thirteen prot ate courts which have jurisdiction relative to in heritance tax appraisals. 1t is nat ural that with them suggestions as to