The Covington leader. (Covington, Tenn.) 18??-current, 1919-01-16

ef our whole taxing system. No state
Jean prosper when it fails to protect
the lives and liberties of it's citizens,
or takes from one citizen under the
forms of law more than his share Of
taxes for its support. So, to be Just
toward the citizen, the state must
Fsee TO it that not one penny is coli
leeted from him in taxes above the
amount required to carry on an eff
cient state government economically
administered according to business
lmetods. It therefore becomes nee
essary to abolish every needless Of
lfice, to consolidate related depart
Iments, to simplify the machinery of
Estate government, and TO place every
department upon a business basis.
AS a prerequisite to the adoption Of
business methods, every dollar coll
lected by any agency or institution
lof the state should 90 into the state
treasury with record of it's origin,
and every dollar expended for any
purpose should be paid on warrant
Of the comptroller with record Of
such payment.
Not only are the governor and
members of the legislature entitled
to full knowledge of all receipts and
disbursements, but the people them
selves should have easy access to
such information. The white light Of
publicity should be turned on every
| Financial transaction affecting the
state treasury
/ When this is accomplished it should
be definitely ascertained how much
revenue must be raised in order to
meet the necessary current expenses
of the state government All prop
erty in the state, whether now taxed
or not, unless expressly exempted
lby the state constitution, should then
be required to contribute its just pro
rata Of this revenue Lest sur
plus should be collected from the cit
izen a sliding scale Of rates of taxa
ton should be provided by this legis-
lature SO that the rate would decrease
as the gross assessment increased,
and only a fixed, necessary amount
collected to meet current expenses,
howsoever much the assessment might
be raised
When legislation is enacted to pro-
tect the citizen against the possibility
Of an over assessment and result
ant surplus in the treasury to invite
graft and extravaganza, he will be
secure in his rights and the state
will be assured Of sufficient funds
to meet expenses. Under the plan
proposed by my administration,
gross assessment Of fifteen hundred
million dollars viii produce the same
amount of revenue as a gross assess
ment Of nine hundred million
1t IS the histoF5 Of every state in
the Union thst has made the expe-
riment Of raising the assessment to
the reasonable, fair cash valuation Of
the property assessed that the rate
of taxation has been SO reduced as
to bring out Of hiding vast proper
ties which had entirely escaped tax
alton, thus materially reducing the
tax burden on property which did
not or could not escape taxation.
The matters to which | have just
referred are urgent and pressing;
they must be settled at once and set
tied right 1t Is my earnest desire
that the Legislature devote its Time
exclusively to The study an1 settle
ment Of these important matters, 10
that the large ana eyar-inerea sing
deficit in the treasury Of the s.ale
may entirely disappear in 1918. 10
accomplish this patriotic purpose it
is absolutely necessary that every
legislator lay aside for the time be-
ing every local measure, and every
general measure as well not directly
affecting state finances. 1t is only
by concerted, harmonious action on
this all-important financial problem
that it's solution Is possible.
In this connection / desire to say
that the general appropriation bill
should be prepared at an early date,
considered and passed before the
minds of Legislators are distracted
BY an investigation Of matters Of
secondary Importance.
Schools cannot run, nor roads be
built, nor pensions be paid, nor char
table and penal institutions be main
tanned and improved without first
raising the money necessary for their
use. All these departments and in
situations viii receive full considera-
ton ii their turn.
What has lust been said refers to
the immediate duty from which there /
is no escape, of bringing the ex-
penditures Of the state government |
within its income. 1t has been many
years since Tennessee had a surplus IN /
The treasury at the end of the year.
With the aid of friends, after much
investigation and reflection, have
formulated a program which has bean i
submitted to and approved by the
people. and which has thus become
the peoples program. 1t is my pur-
pose to urge the adoption Of the plan
SO prepared, for the success or fail
ure Of which ! am ready to stand re-
sponsible.
Besides finding and applying REM
edies for the financial ills which af- /
flict us, it is necessary
state 90 forward in the march of so
cial, industrial and educational de-
Constructive legislation
Of an important character will be pre-
sented for the consideration of the
after the redemption of {
our pledges to the people to restore
The financial health of the state.
The state Is to be congratulated
upon the high character, the intelh- |
gence and the patriotism of the mem
-. - IL as.-t.. f,..A ..oaAral assalln-