The Alaska daily empire., 1915-03-02


 uy mind thc gourccs or taxation 10 7 Alasl.a rpon which i0Nc6 may ba laid i tor purposes oi Territorial revenue are limited There are, therefore,
 somo well known principles of taxa | tion which it may be well Co ccnsid-
 CT at this time and which may oc stat.
 ed as follows;
 l. Citizens should contribute to- ward the support of government us nearly as possible in proportion e tleir respective ability
 Q The tlx which each bdiyiduai .s bound lo pay ought to be certoin and not arbitrary. Tho timo oi payment. the mnnner of payment tnc quantity 70 be paid. ought an Co be clear and plain lo Tho contributor aud eYery other person.
 8. Every tax ouea, to be levied at tho time or 10 the mapnor in Hh'eh it is most likely 10 loo convenient Co the contibu,or Co pay it.
 Every iax ought to be SO con
 trivcd as Co both tako out and kocp out of Che pockets of the people as Httlc a7 possible over and above what it brings into the peoples treasury
 X gccd sysiem or taxation ought to nrovidc for sclfactlng incrcaao ID the rcvcnue h proportion as wealth and population and the consequent de- mand of goYernmentai expenditures .ncrfasc Those taxcg are best which yield steady caiculabio return. and fhaf tax is hoat whose incidence can he forsocn by tnc legislator.
 k poll tax was a feature of the rcy' oauo law enacted by the 1918 Logil- 'asrrc. but am doubtful ci tho ox. Neiiency of leyying e tax ol this kind innsmgch as li ls burden which weights most heavily upon those who pro icas. able Co bear it. And in no State or tho union with which ! -D acquainted Ia this kind of tax new levied. California by constitutional amendment last fall abniishcd this tt. as unjust and lncQul,ablc
 Tho fisheries of Alaska, in my cp- inion. and ! om speaking with cspcc. ini reference Co tho salmon fisheries do no, pay a sufficient amount oi tax es The tax laid upon salmon canner les by Che federal government ia far rom burdenaoIae. The output oi the salmon canneries clone Is taxed. no taxes being leviod or the cod. hallbut. herring. whale or other fisheries. Practically all of ttosc fisheries arc owned outside of Che Territory and it is but equitable that they should pay a fair tax for the privileges they en- joy. This !s mater that should re- ceive your earnest attention to the end that these resources should com tribute their share to the revenues Of tho Territory The taxes 30 laid shculd not Dc burdensome br. they should he just; and in what manner they should be iaid is a question fer calm and unprciudiccd delihcrntion. To seek out the other sources Of tax ation that are justly entitled Co con tribute Co tho revenues Of tho Terri tory will require ,ime and ample con siderafion. and have Co suggest lo you that you sh0ai1 begin as soon as possible % devlDc ways and means to meet the Terriory's financial rel Quirements for the next two years, to the end that a ieil-colsidered and fully matured tnsntior and revenue system shall be devised.
 The receipts pr tho Territorial Trcarurer'a office from all sources from the inception of the office on July 29 1913. to December S1. I9Il, were $fl5.3985e The disbursements during the same period were sf2.3I2S2 leaving balance to the credit Of the Territory of S7S.o35.77. or the totai receipts the sum of s59.,1<.50 was re. ceived from the United States treasury or account Of the Alaska Forest Re scrves. The report Of the Territorial Treasurer showing iu detall tho trans- notions Of the department will be sub mitted Co you. Tho chief item Of ex- pense has been the Alaska Pionoora' ] Home at Sitka. authorized by tho act or the First Legislature When it was seen that the Territory might not have sufficient funds to meet the ob- ] llsations thus Incurred. through tho invalidating of the revenue law. the matter of securing appropriations from ! tho Federal indigent fund. which is | rnder the control Of the judges of the ] different Judicial divisions. was takonl ID with theso officials. and o5 e result ! appropriations have been received | from that source for tho rupport Of the inmates from tho respective div islons. The amount SO received upt Co thu end or tho last calendar year was SIS5S.0i A atatement or the operation Of tho Home, and the expen- ses incurred in It's maintenance. to- gether with other Information. will [ be hid heiort you through the report of the Board of Trustee1 and the Su- nerlntendent Of the home
 need not remind you that economy and efficiency in govcrnmerf are prime essentials for such on adminis- ration of public affairs as shall result .n Inc benefits to the public that ought .o be required and are reasonably ex- oected. Efficiency should mean @ en- pacity and training for doing coupled rtn the ygial Go do. Such service ap- pied Co public business in order 10 accomplish the purposes of govern nent for the public welfare ought to se satisfactory Co an concerned.
 Ff's Territory Is but commencing ts ieeitiative history. Under exist ng conditions no elaborate or expen- 'ive ecpernmentaI machinery Is re- fired. nor win it be until the popuia- ion haa substantially increased and nore Of our dormant resources have 'ecn developed 1T at any time there 'e a surplus in tbe Treasury it should ! le applied ;o public improvements. Co id in the settlement and development 'f Che Territory and not to the crea- ion of offices that the needs os the Territory wln not demand until safe md certain revenue Is provided md he growth Of the Territory makes It for the Dropar and efiec. ant administration of its affairs. In