The review., 1921-02-03

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-
tiOn to them in a manner which [ be-
heve 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 l gave
notice on that occasion.
refer to the subject of taxation for
the support of the state government.
I believe I have been peculiarly au-
thorized to speak for the people of
the state, and therefore speak with
confidence that I 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-
f1cient 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 a 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
it is also the most expensive to col
lect; that it 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 it frequently bears
most burdensomely and unjustly upon
those least able to pay. A tax upon
property 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
from it upon which to live. These
non-earning classes although small
property holders, may have such small
incomes that they are utterly unable
to bear heavy taxation and the state
must either tax them Oppressively or
decline to do many things which the
state ought to do and is fully able to
do, rather than oppress the weak and
non-earning property owners with ad-
ditiona1 taxation. The tax which the
counties, town md cities and other
communities will levy upon property,
the principal money of the people,
will require all of the taxation it is
either wise or just to levy upon prop
erty in this state. Government is be
coming more and more expensive be-
cause 1t is properly doing more ana
more to improve and protect the peO-
pie. The nee cossary county and town
expenses are great, but the people
from this local governme ent obtain
more benefit than in the pasr, and
more than is received in any other
country in the world. It is, therefore,
necessary, unless we are going to re-
tard the progress Of our people, to al
low the towns and cities and counties
of the state larger revenue.
But because we are about to adopt
a new system Of taxation under which
ad valorem taxation will be released
to the counties and the towns and
cities, we must not conclude that the
state will be unable to raise by con-
and just taxation all the
revenue which it may need for the
purpose of sustaining the institutions
for the care and n1ainte- |
nance of it's unfortunate and defective |
people; to support its institutions for
higher learning and to discharge all |
Of the duties Of great common
wealth. We can tax the people OF the |
state not only as much without ad !
ra1orem taxation as with it, but with |
greater justice to all classes. There |
IS absolutely no reason why we |
should not raise through taxation all /
The money necessary to pay the In