Arizona republican., 1919-12-03
WILSON'S MESSAGE
 TO NEW CONGRESS
TO THE SENATE AND HOUSE OF REPRESENTATIVES:

ID THE SENATE AND r1OOofI Or
 REPRESENTATIVES,:
 I sincerely regret that l cannot be present at the opening of this session of the congress. 1 am thus prevented from presenting in as direct way as l could wish the many questions that are pressing for solution at this time. Happily. I have had the advantage of the advice of the heads of the several executive departments who have kept in close touch with affairs in their de- tail and whose thoughtful recommen- dations I earnestly second.
 In the matter of the railroads and | the readjustment of their affairs i growing out of federal control, shall | take the liberty at later day of ad dressing you.
 Requests Budget System Legislation I hope that congress will bring to a 1 conclusion at this session legislation ! looking to the establishment of bud get system. That there should be one single authority responsible for the making of all appropriations and that appropriations should be made not in dependently of each other. but with reference to one single comprehensive ! plan of expenditure properly related to the nations income, there can be no doubt. I believe the burden of prepar- ing the budget must, in the nature of the case, if the work is to be properly done and responsibility concentrated instead of divided rest upon the exec utive. The budget so prepared should be submitted to and approved or amended by a single committee of each house of congress and no single ap- propriation should be made by. the congress, except such as may have been included in the budget prepared by the executive or added by the par ticular committee of congress charged with the budget legislation.
 Another and not less important as- pect of the problem is the ascertain ment of the economy and efficiency with which the moneys appropriated are expended. Under existing law the only audit is for the purpose of ascer- talning whether expenditures have been lawfully made within the ap- propriations. No one is authorized or equipped to ascertain whether the money has been spent wisely, econom- ically and effectively. The auditors should he highly trained officials witt permanent tenure in the treasury de- partment free of obligations to or mo lives of consideration for this or any subsequent administration and author ized and empowered to examine into and make report upon the methods employed and the results obtained by the executive departments of the gov ernment. Their reports should bt made to the congress and to the sec. retary of the treasury. trust tha- the congress will give it's immediate consideration to the problem of futur, taxation. Simplification of the incom, and profits taxes has become an i'm. mediate necessity. These taxes per formed indispensable service durinf the war. They must, however. be sim
 plified, not only 10 save the taxpayel inconvenience and expenses. but il order that his liability may be nsi, certain and definite.
 Favors Revenue Law Changes With reference to the details of tht revenue law. the secretary of tn, treasury and the commissioner of in
 ternal revenue will lay before you fo , your consideration certain amend ments necessary or desirable in con nection with the administration of tn law-recommendatio which have m, approval and support. It is of the ut
 most importance that in. dealing wit
 this matter the present law should no
 be disturbed so far as regards taxe for the calendar year 1920, payable fl the calendar year 1921, The congres 2 might well consider whether tn ! higher rates of income and profit Y taxes can in peace times be effectivel productive of revenue and whether they may not, on the contrary. be de Q structive of business activity an, q productive of waste and inefficienc, n There Is a point at which in peac d times high rates of income and profit r