The Daily Missoulian. [volume] (Missoula, Mont.) 1904-1961, 1917-01-03

gan to work along the line of retrench-
ment. Man, savings have been made
ments and all Of state institutions have
been deprived of much needed fnan-
cial support. Today the deficit is only
$1S4,59512. This is the amount Of war
rants in the school fund that could not
be taken up with the tax and other
money available.
| Liquor License Revenues.
"A consideration of this matter
brings us face to face with another fl
nancial problem. The states revenue
from liquor licenses has fallen off very
considerably in the past two years. The
income from this source was about
4O,00O>less for 1916 than for 1914 This
was, no doubt, due to prohibition leg
islation. 1t is fair to assume that the
loss Will be greater in 1917 and 1918,
and we know that the income from
4 that source will entirely cease at the
| end of 1918. 1t is a very considerable
sum, being $3467S4,91 in 1916. and some
provision should be made to compen-
safe the general fund on account of
the loss.
| I'm this connection do not want to
be understood as deploring the stu
alton; rather would I commend the
people for the advanced step along the
lines of civic betterment and moral re-
finement, even though it has affected
| the revenues of the state.
Takes have not increased in volume
as rapidly as could be expected. Most
of our new settlers are homesteaders
and people of limited means They will
be taxpayers in time. but today we are
confronted by the fact that but So per
cent of our lands are actually vested in.
private or corporate ownership and
consequently taxable. Large areas will
remain permanently in government
owenrship, but very considerable guam
titles will pass to private ownership
and become taxable in the near flu
ture.
Asks Investigation.
| Complaint has been made of our
tax system. 1t is not perfect and it is
unlikely that any perfect system could
be devised. Our interests are as con-
flicting as our industries are varied. In
this situation we are fortunate and.
nevertheless, perplexed. The subject
of taxation is a large and a difficult
one l respectfully suggest that the
subject will consume more time than
is at your disposal and that it should
have expert investigation. To that
end ! recommend that YOU create a
non partisan commission to be charged
with the duty OF fully investigating the
whole subject of taxation in Montana,
land fully authorized to draft suitable
constitutional amendment and statu-
tory laws for the adequate and fair dis
ltribution of the burdens of taxation,
for submission to the next session of
the assembly. 1t should not be forgot
ten, however, that there must be some
provision for immediate revenue and
that the realization of the plan just
lsuggested will not meet the exigencics
of the present occasion.
THE adoption by the people at the
last general election of a constitutional
amendment charging the powers and
authority of the state and county
boards of equalization will, no doubt,
. contribute in some degree 10 the relief
of the present OCCASION"
Consolidate Offices.
The governor next turned to a con-
! sideration of the number of state Of
, fices and showed how certain of them
} should be consolidated. The compcn-
sation department, he said, should in :
clude the boiler, quartz mine and coal
mine inspecting departments. He urged
the merger of three livestock commits
sions and boards and the weights and
measures department with the board OF
health
III After pointing ont how economies
could be made in printing. in the pri-
l., mary law and through a state pur-
chasing agent the governor asked leg
islation to aid in using the funds pro-