Roanoke Rapids herald. [volume] (Roanoke Rapids, N.C.) 1914-192?, 1921-02-04
TAXATION IS THE PRINCIPAL
SUBJECT IN STATE PAPER
BY THE GOVERNOR.
VOICE JUDGEMENT OF PEOPLE
Expects from the General Assembly q
Contamination and Completion Of
Patriotic, Constructive Work
Raleigh.-The epitome of Governor
Morrison's address to the general as
sembly follows:
To the members OF the general as
sembly:

To the members Of the general as
sembly:
Having called your attention to the
larger problems Of the state in my In
augural address and urged your atten
ton to them in manner which 1 be-
lieve the people have authorized me
as their spokesman to do, now de-
sire your indulgence for some further
and more particular recommendations
upon one OF the subjects discussed in
my inaugural address, of which gave
notice on that occasion.
/ refer to the subject of taxation for
the support Of the state government.
believe have been peculiarly au-
thorized to speak for the people of
the state, and | therefore speak with
confidence that voice the carefully
formed judgment Of the people; we
ought not to levy any ad valorem tax.
alton whatever for state purposes,
and completely release to the counties
and towns and cities this source Of
taxation, but we ought to levy suf-
ficient taxation. other than ad valo-
rem, to discharge the high duties OF a
great and progressive state and to
administer our state government In
rigid economy, though in unquestion-
ed efficiency. Prolonged discussion
and consideration OF the subject has
resulted in fixed judgment by the
people Of this state that advalorem
taxation for state purposes is the
most difficult OF all tax to levy and
collect in equity and justice and that
1t is also the most expensive to col.
lect; that 1t is no longer necessary
for state purposes and that the coun.
ties and towns and special tax dis
tricts Of the state require all the rev.
enue which can be Justly and consti.
tutionally levied through ad valorem
taxation upon the property of the
state.
We now know that ad valorem tax.
alton is a tax upon the principal prop.
erty Of the people and that when lev.
led by uniform rule 1t frequently bears
most budensomely and unjustly upon
those least able to pay. A tax upon
necessarily reaches those
who, by reason of age, infirmity, youth
Or sex have little earning capacity and
although possessing some property,
need all the income to be derived
rom 1t upon which to live. These
classes although small
holders, may have such small
Incomes that they are utterly unable
% bear heavy taxation and the state
must either tax them oppressiyely or
lecline to do many things which the
tate ought to do and is fully able to
10, rather than Cypress the weak and
property owners with ad-
litional taxation. The tax which the
COUNTIES, town md cities and other
communities will levy upon property,
he principal money Of the people,
viii require all of the taxation 1t is
ither wise or just to levy upon prop
rty In this state. Government Is be-
oming more and more expensive be-
ause 1t is properly doing more ana
nore to improve and protect the PEG
lie. The nee 'ssary county and town /
expenses are great, but the people |
rom this local government OBTAIN
lore benefit than in the past, and |
lore than is received in any other
ountry In the world 1t is, therefore,
ecessary, unless we are going to re.
ard the progress of our people, to al.
wv the towns and cities and counties
I the state larger revenue.
But because we are about to adopt
new system OF taxation under which
d valorem taxation will be released
, the counties and the towns and ;
ties, we must not conclude that the
late will be unable to raise by con-
.itutional and just taxation all the
svenue which it may need for the
urpose of sustaining the institutions
established for the care and mainte-
ance OF its unfortunate and defective
eople; to support its institutions for
Igher learning and to discharge all
the duties of great common
ealth. We can tax the people Of the
ate not only as much without ad
llorem taxation as with 1t, but with
-eater justice to all classes. There
absolutely no reason why we
lould not raise through taxation all
lie money necessary to pay the in