The Monticellonian., 1917-01-18
Inaugural Message of Gou.
Chas. Fl. Brough

A synopsis of the important features
OF the inaugural address of DR. c. II
HZeG delivered before a Joint SEES
Me Senate and House of Repre-
seiN les of the Forty-first General
Assembly is as follows:
In assuming the responsibilities OF
the office of governor of Arkansas, to
which | have been elected do 50
with Consciousness of my many limi-
tations. bat with the determination to
consecrate whatever Of ability and
Character l may possess to the moral.
educational and financial betterment
of the state. / 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-
ministratton based on efficiency. The
statehouse will be a workhouse with
open doors where all the people. rich
and poor alike. will be welcomed.
shall treat the membership of the For
ty-first General Assembly with that
high regard which is due you, pledging
myself never to influence legislation
and unduiy emphasize executive power.
l shall expect the same open-minded ed
ness on your part and an aloofness
from round robins and legislative eau
cases.
FtHances
Arkansas has been blessed this year
with bounteous harvests. 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
!. 1917. Arkansas will face deficit
of approximately $3.50. COO There are
many sad commentaries on our anti
Quated and 'crazy-quilted' revenue sys-
TEN. eloquent advocates of an Inn
proved assessment system that show
Ills of gross inequalities in taxation.
high rates, ridicuously low assess
ments and tax-dodging that is
travesty on seIf-respecting people.
Need of Tax system Change.
In my opinion, there are several de-
fects in our system of taxation that
need correction and careful considera-
ton at the hands of the General As
sembly:
"FxS5t the constitutional provisions
goveTr1g taxation, which practically
prevff the classification of property
as It should be between realty, tang
ibIe personally and intangible person
atty, restrictions that can only DE re-
moved by a constitutional amendment
OF d new constitutional convention.
The experience OF the federal gov
eminent and of every State in the
Union Is To the effect that, under
rule of uniformity. personally, es
pecaly 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 10 per cent Of the real
value of intangible personality is list
Of Ia cit chs fAY
of such property, and that classifi-
cation of property and segregation of
the sources of revenue are absolutely
necessary to properly reach 1t.
Broadening Tax Commission Work.
Second the Tax Commission. sitting
State board of equalization. has
no power to raise or lower individual
assessments or order reassessments by
county assessors Under the law Gre
ating the commission 1t can raise or
reduce horizontally all of the proper
ty Of class of property in a taxing
district. If 1t raises real estate In a
district 50 per cent 1t must raise each
tract SO per cent, il it raises the horses
mules In a township so 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
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, or In case of horizontal rota-
ton 1t should be authorized to raise
any individual assessment that the re-
duction will take below its proper
Inc q of
peal given to the individual when the
property is raised, the taxpayer would
be allowed every safeguard and the
commission could equslize as betw cen
counties without unjustly increasing
the burdens of individual taxpayers l
respectfully recommend to the General
As. tsly the passage of a law con-
ferribf upon the Tax Commission lin
tied power to equalize individual as
sessments and full power to order
assessments.
To Review Private Corporations
Third the Tax Commission has
power to review and eQualize private
corporate property. Although our COO
homie commercial and industrial con
Gitfons have materially changed. the
property of private corporations In
Observation-Disclosures mercantile, man
ufacturing and miscellaneous = has
been assessed under law that has
not been substantially modified for
more than Is years. 1t is practically
a method of self-assessment which Is
employed by corporate officers.
y therefore recommend the passage
of an act requiring the Tax Commits
sion to investigate, review and equal
lie, by raising and lowering the as
sessment made by county assessors of
all corporate property not now required
to be assessed by the Tax Comm ssion.
Such acts are in force in a numbef of
States and have served to effectively
reach private corporate property. It
would also seem that this can be ac-
complished by reasonable penalties. 4
money penalty for failure to turn in
list of property that would result in
the penalty being collected, would ap-
pear to solve the question.
Fines for Failing to List Property.
respectfully recommend to the
General Assembly your earnest con-
tsideratien of a bill designed to amend
the present law so as to provide that,
If any taxpayer fails to list and value
his property and file the list with as
SCISSOR he shall incur minimum pen
atty of So but II the amount of taxes
on the property he has failed to list
exceeds $40 then a penalty of 30 per
cent OF the amount OF such taxes shall
be incurred and this penalty may be
recovered by civil action. to be
brought by the prosecuting attorney,
the prosecutor to receive a fee of one
half of the amount of cash recovered
and 10 per cent of all amounts in ex-
- Of n ie