The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-07

divided responsibility OF a single head.
there are a number OF reasons that
lead me to believe that the Depart
ment o. Highways In this State can best
be administered by a nom partisan COM
mission of three members witt overlap
ping terms.
/ believe that the non partisan feature
OF the proposed commission is impor-
tant.
l therefore recommend the creation
of commission OF three. to be appointed
by the Governor, with the consent OF tho
Senate, the fun terms OF the commission
ers to be SIX years eacn, and the terms
OF the three commissioners FIRST APP
pointed to be respectively two. four and
six years, one OF the three members TO
be an engineer. and not more than two
TO be members OF any one political party.
The present Board of Claims created
in 1911, has utterly failed to accomplish
the purposes of its organization. 1t has
been inefficient, and the tremendous
board now being several years behind
its calendar) suggests a change OF system.
Another plan. and one which | submit
30 your consideration. and which seems
to me to possess great merit. would pro-
vide that such legislation should be
adopted as would confer the Jurisdiction
upon a claims division of the Supreme
Court which was formerly exercised by
the Court of Claims: some proper
authority TO make the assignments OF
Judges and to provide the necessary rules
The Legislature OF 1918 adopted a reso-
luton providing an amendment 10 the
Constitution relative TO woman suffrage,
and I recommend that this action be COM
pleted at this session. TO the end that this
question may be submitted to the voters
OF this State at the election OF 1915.
The organized militia OF the State COM
prlses l7.477 officers and enlisted men
OF the National Guard and 1.5i0 officers
and enlisted men Of the naval militia.
The responsibility resting upon the or
ganized militia makes II of utmost impor-
lance that its organizations be maintained
at the highest STANDARD OF efficiency and
discipline.
Careful theoretical and practical in
struction in arnories and camps uf in
struction, and facilities for rife practice,
are essential to proper training.
The military law. which Is general
statute. provides for certain appropris-
| tons to be made annually by the Legis-
| lature, to meet expenditures actually and
| necessarily made in each year
To a large extent. our tax law is the
result OF patchwork and makeshifi
growth. and a thorough revision OF It's
administrative features along scientific
and accepted lines is imperative.
Subject of Taxation.
There should be a complete administra-
| tive differentiation between taxes that are
| simultaneously assessed and collected
| such as stamp taxes, license taxes re.
cordng taxes. &c. and those requiring
discretion and judgment in the fxine
| OF the quantum OF assessment. as corporate
| franchise taxes, special franchise taxes
| taxable transfers, &c. In the case OF the
latter class the function Of assessment
should not be lodged with the offica
| charged with the duty of enforcement
and collection, as the Law provides in cor.
tain phases Of our system. Approximately
one-half OF the total revenue Of the STATE
| arises from taxes now assessed by tn,
| State Comptroller whose duty II Is q
| collect them. The tax law. as II stand;
| at present. In fundamentally wrong or
| it's administrative side. because the i'm
| portant principle Of the separation OF hi
functions OF assessment and collection
has been overlooked and in chat respec
| we are far behind the best tax system:
| of other States.
| II IL not now my purpose to elaborate
upon thu changes necessary to brins
| about administrative reform in the Law
governing this highly technical subject
| Suffice IL to say for the present that In
the class Of taxes requiring judgment and
discretion in fixing the taxpayers liza
bility, tho administrative side of the tax
law should provide for a complete sepa'
ration OF the function OF assessment
from that OF enforcement and collection
OF the taxes and further that there SHOULD
be established "A State Department Of
Taxes and Assessments, headed by
body OF persons qualified for this particu
lar work. possessed OF adequate power Il
exercise the duties imposed by law u
the end that we may develop system
OF taxation making for greater justice
toward the people OF the whole State.
| recommend also that tho measure
proposed to accomplish this result shall
contain provision that there shall b.
appointed to subordinate positions in THU
department those only whose merit anC
fitness have been ascertained by com
petitive examination. as required by tn
Constitution
am convinced that these recomme nda
tons can he carried out and tho numbe
OF State officers nomnally charged witt
duties connected with the levylng ant
collection Of taxes. largely diminished
II must be manifest to you that I hav
been unable to make thorough or com
prehensive examination or investigation
into the conditions OF many OF tn
branches OF the state government. with
out more complete information than 1
now In my possession. l am not in posi-
ton intelligently to inform you as 10 tn
condition of the State" as a whole. o
wisely to determine as to what furthe
legislation may be desirable to recon
mend. There are other departments an
other conditions than those I have lndi
Gated relative to which | may desire
communicate to the Legislature fror
time TO time during the present session.
I assure you of my desire to place a
your disposal at the earliest possible mo
ment such information as may be oh
tained and which may be helpful! TO yo
in your deliberations, and l bespeak 10
myself and Tor the administration, Jus
indicted into office, your assistance an
cooperation, realizing as | do tho i'm
! portance to the State of harmonious &C
ton on the part OF the legislative an
executive branches of the government.
CHARLES S. WHITMAN,