The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1921-04-05
READING MESSAGE OF 'HARDEE
OCCUPIES MOST OF FIRST SESSION
Continued from Page u

partmental reports.
TAXATION
The maintenance of the State Gov
eminent largely depends upon The
levy Of millage for State purposes
against the property of the state, such
lnillage, of course, being uniform in
all the counties. The valuations of
property in various counties are de-
termined by the officials of each of
the counties. SO long as our present
system obtains, that of having uni
form millage for state purposes levied
upon all classes Of property running
throughout the state, il necessarily
follows that there must be uniform
assessments as between the various
counties, else much injustice III be
done the county whose assessment is
upon ii higher basis than its sister
counties. Various plans looking to a
cure Of this situation hayn neen Sig-
geSted by men more - less familiar
%ith theories of taxation. However, /
/ believe that there is no plan which
! is feasible except that which places
authority in some arm of the state
| government, who shall have power
to determine and to enforce a uniform
|
left entirely to the county officials
themselves, because it frequently hap
pens that the local officials are dis
posed to maintain inadequate assess
ment in their own counties, rather
than run the risk of subiecting their
people to the danger of paying more
/ than their share IN the expenses Of
the state.
7 rppnmnnnn fhn nf tn.
commission composed of the COVER.
nor, the comptroller. the state treas
urer and the attorney general. It will
be noted that the membership of the
proposed commission, taken from the
cabinet is identical with the railway
assessment board, with the exception
Of the governor. Provision should be
made for appointment by the gov
ernor, Of d capable assistant, versed
i'll matters of taxation. to- prepare
data and to devote his whole time
in cooperating with the various coun-
~ officials, looking, toward the as
sessment of property upon il uniform
basis throughout the state.
am sure that some additional
sources from which the state can
legitimately secure added revenue
will suggest themselves to your con
Sidefation. | especially want to call
your attention to the advisability of
small tax upon the intangible prom
erty OF the state. Under the law as
it now stands, the assessment of in
tangibleS is impracticable because of
that provision which requires all
property to be assessed at its fun
cash value. | recommend an amend.
ment to the Constitution which, if
adopted, will permit the assessment
of intangible property upon IA reas-
enable basis. 1t is the purpose of the
present administration, in ao-opera-
ton with the tax assessors of the
state, to secure more general basis
Of assessment of property. Much prop
erty is now avoiding assessment be-
cause not placed upon the tax rolls.
| recommend the passage of a law
which. under appropriate penalty. will
require the property owner to give in.
under binding oath, all of his property
To the tax assessor. | also invite your
attention to the necessity for a more
efficient system in the collection of
revenue. But my immediate concern
as chief executive is to secure the
best possible administration of the
laws we already have Our greatest
problem is in getting all the property
assessed. | want to see the property
now escaping taxation placed on the
tax rolls, and much of it that is now
ON the rolls should be greatly raised
i'll value. If all the properly which
ought to bear its burden of faxes was
on ur~rolls at a reasonable value, we
could reduce the millage for state and
If you will create the commission sug-
gested and also pass law compelling
county purposes nearly so per cent.
every individual to give in his taxes
under binding oath, and penalizing
their value to do so, then we can.
in my opinion, have more effective
enforcement of the laws in this re-
gard. 1t might be well also for you to
provide for adequate punishment for
the individual who makes false re-
turns on his property to the assessor.
ECONOMY IN EXPENDITURES
believe the people of the state, as
"A rule, will not object to paying reas-
enable taxes if they are convinced
that the funds which are thus con-
tributed by them will be properly and
economically administered. Every dol.
lar collected from the people should
be made to perform dollars worth
of service. 1t cannot be made to do so
unless there is intelligent oversight
on the part of the legislature regard.
ing appropriations which you are
called upon to make. cannot thor.
oughly familiarize them with the
various appropriations and the neces-
sity for such appropriations, except
through carefully prepared budget
to be submitted to them in sufficient
time in advance of their voting, in
order that they may fully prepare
themselves to vote intelligently on
suggested appropriations. Thirty-nine
states of the Union have in the last
few years adopted what is known as
the budget system, the purpose of
which is fully to acquaint the legisla-
ture and the people with the detailed
expenditures authorized by the legis-
lature.
! recommend the passage of law
creating a board to be known as a
budget commission, to be composed of
the governor, the comptroller, and the