Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1915-01-12
Governor G. W. Clarke Favors Many Reforms

troll. Because OF tnelr numOer IL Is
hardly practicable in q communication
of this kind to. take up and analyze the
situation Of each one as / have. en-
deavored to do in the case Of the edu-
cationAl Institutions. 1t is your duty
to- study carefully the report Of the
board and Of the executive officer of
each institution. So far as have been
able to learn the management has
been capable and wise throughout.
-Amendments>to the Law as to State
Board Of Education.
When the law creating the board of
control was enacted the Office Of
treasurer OF each one of the institu-
tons placed under it's management
was abolished and all moneys. books.
etc. ordered to be turned into the
state treasurer and all moneys there
after derived from any source ac-
counted for and RENTED to him
monthly and all funds and all bills
payable thereafter drawn directly
from the state treasury. There was
opposition 10 this. of course. but time
has demonstrated that it was a wise
provision. When the law creating the
state board of education was passed,
for prudential reasons existing just at
the time, the same thing was not to
the same extent done as to the insti-
tutions passing under its manage
ment, but the board was empowered
to elect treasurer for each one of the
institutions. Not one word of critic
ism has ever been heard as to any one
selected by the board for treasurer at
any one Of the institutions or OF his
administration of his office. On the
contrary, there has been universal ap-
prevail. Many, however, believe that
the funds of the educational fnstitu-
ions should be handled and admin
istered exactly as the funds of the in
stitutions under the board of control.
Instead of four treasurers for the four
institutions there should be but one
and properly the state treasurer that
one. The accounts Of the institutions
should be kept substantially and 30
far as applicable with each institu-
ton as with the institutions under the
board of control.
In this connection I desire to sug-
gest for your consideration whether
or not it would not be wise for the
law to make somewhat similar provi-
sions as to the state highway commits
s. on. This commission is the only one
in the state that audits its own bills
hn hv
some competent board or council and
should not bills be paid directly from
the state treasury? 1t seems to me so
1t hardly seems to me that 1t is wise
that large sums can be drawn in lump
amounts to be disbursed at pleasure
1t must be understood that there Ia nc
criticism on the commission. but the
question 10 are the present provisions
or want of provisions Of the law In
this respect wise?
Use Of Unexpended Balance Of Appro.
priatiOns.
1t is frequently the case that not I'll
OF an appropriation is needed for the
purpose designated. Sometimes there
Is surplus Of several thousand dol.
lars. Under the law az N-n0w Is this
unexpended balance In many cases is
not covered back into the treasury
but is used at the institution where
the original expenditure was made for
such purpose as the board or commits
sion may please. 1t seems to me this
ought not to be so. It is not good
business" 1t is a careless manage
ment OF public funds. recommend
that you provide that all unexpended
balances OF appropriations be at once
and hereafter covered back into the
treasury. f
Collateral Inheritance Tax.
The law with reference to the col
lection Of the collateral inheritance
tax has. up to this time. been admin
istered from the state treasurer's Of
flee and by him. Many very difficult
legal questions are constantly arising
The business In connection with the
administration Of the law Is constant
ly increasing During the biennium
ending June 30. 1908. 9O5 estates paid
the tax in the sum Of $34l.O00.00. The
last biennium. 1870 estates paid $637.-
10000. II is apparent that this volume
of business requires very much and
very careful attention. the cases ex-
tending as they do into very many
counties of the state. The treasurer
feels that 1t is very likely that much
Is lost to the state because of the i'm
possibility Of giving it the close atten-
ton from his office that the import
ance of the business demands. Be
sides. 1t is necessarily work that
should be in the hands Of one trained
in the law. You are asked to care
fully inquire into this condition and
provide for its relief
Reform Of Court Procedure.
Two years ago submitted some
suggestions and recommendations on
the question of some reforms in our
court procedure. But one OF them was
adopted. with some qualification.
namely. that all exceptions to instruc-
tons should be taken before they are
read to the jury. This does not at all
deter me from referring to the same
subject again. Reforms sometimes
move slowly. It is often hard TO up
root old practices and old forms and
methods that have become woven into
the life OF the people although the
original reasons for their adoption
have long since ceased to exist.
The administration, Of the law in our
courts In. as everybody knows. slow,