The Springdale news., 1917-01-19
Inaugural Message of Gov.
 Chas. H. Brough

Brough, delivered before a joint ses sion of the Senate and House of Repre-. sentatiyes of the Fortyfi Genera Assembly Is BE follows:
 Tn assuming the responsibilities oi the office of oS ernor Of Arkansas. tt which l have been elected. I do st with a consciousness of my many limi- tations. bat with the determination tc conseorate whatever of ability anG character I may possess to the moral educational and financial betterm ent ef the State. l hereby pledge the peo- pie of Arkansas a business administra. ton free from personal political strife to the end that we may have an ad- ministration based on efficiency. The statehouse will be a workhouse. with open doors, where all the people. rich and poor alike. will be welcomed. I shall treat the membership of the For ty-first General Assembly with that high regard which is due you. pledgfng myself never to influence Legislation and unduly emphasize executive power. I shall expect the same open-minded- ness on your part and an aloofness from round robins and legislative eau cnses
 Finances.
 Arkansas has been blessed this year with bounteous haryests, industrial progress and educational advancement: however, it should be a matter of re- gret to every patriotic Araknsan that our revenu system has not kept pace that State and county warrants are now quoted below par; that we are paying credit prices for supplies necessary for our State institutions. and that on July l. 1917. Arkansas will face a deficit of approximately sT60.000. There are many sad commentaries on our anti euated and crazy quilted revenue sys- tenn, eloquent advocates of an i'm proved assessment system that show ills of gross inequalities in taxation. high rates rldicuously low assess ments and tax-dodging that Is a travesty on self respecting people.
 Need of Tax system Change
 Tn my opinion. there are several de- fects in our system of taxation that need correction and eareful considera- ton at the hands of the General As sen bly:
 First. the constitutional provisions governing taxation. which practically prevent the classification of property as it should be between realty. tang ible personally and intangible parson- atty restrictions that can only be re- moved by a constitutional amendment new constitutional convention.
 The experience Of the federal gov ernment and Of every State h the Union Is to the effect that. under a rule of uniformity, personally. es- peeially of an Intangible character. like stocks and bonds. goes In hiding and is rot and frequently can not be reached by the assessors. Statistics show that not more than 40 per cent of the real value of intangible personality is list eed because of the transItory character Of such property. and that elasslft= cation of property and segregation of the sources ot revenue are absolutely necessary to properly reach 1t.
 Broadening Tax Commission Work.
 Second. the Tax Commission. sitting as State board of equalization. has no power to T1sse or lower Individual assessments or order reassessments by county assessors Under the law ere ating the commission 1t can raise or reduce horizontally all of the proper ty of class of property Tn a taxing district If Ii raises real estate in q district 50 Der cent it must raise each tract 50 per cent. If il raises the horses or mules In a township 50 per cent, the raise must apply to each horse. This is not fair. for there Is not In any taxing district In the State some unit In some class that Is not assessed as low as 5 per cent or as high as 50 per cent of its true value. The com mission should be authorized when it has made a horizontal raise of the property Of the district to reduce any individual assessment that the raise will carry beyond it's proportionate value, CT in case Of a horizontal rota ton 1t should be authorized to raise n auction will take below its propor- tionate value. With the right of ap- peal given to the individual when the property is raised. the taxpayer would be allowed every safeguard and the commission coaId equalize as between counties without unjustly increasing the burdens Of individual taxpayers. respectfully recommend to the General Assembly the passage of a law con ferring upon the Tax Commission linn fled power to equatize individual as easements and full power to order re- assessments.
 To Review Private Corporations.
 Third, the Tax Commission has nc power to review and equalize private corporate property. Although our eco homie. commercial and industrial con eitions have materially changed, the property of private corporations in Arkansas-industria mercantile. man usacturing and miscellaneous - has been assessed under a law that has not been substantinally modified fol more than 25 years. It Is practically a method of seif-assessment which i: employed by corporate officers.
 T therefore recommend the passage of an act requiring the Tax Commis- sion to investigate. review and equal ize, by raising and lowering the as sessment made by county assessors o all corporate property not now required to be assessed by the Tax Commission Such acts are in force In number oi States and have served to effectively reach private corporate property. would also seem that this can be ac- :omplished by reasonable penalties. A money penalty for failure to turn In a list of property that would result in the penalty being collected. would ap- pear to solve the question.
 Fines for Failing to List Property.
 I respectfully recommend to tht General Assembly your earnest con- sIderation of bill designed to amend the present law so as to provide that If any taxpayer fails to list and valu' his property and file the list with as