The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-04-06
Continued from Page one)
OF property upon a uniform basis
throughout the state.

sources from which the state can le-
ultimately secure added revenue will
suggest themselves to your considera-
ton. I especially want to call your at
tention to the advisability of small
tax upon the intangible property of
the state. Under the law as 1t now
stands, the assessment OF tatangibles
Is impracticable, because of that pro-
vision which requires all property to
be assessed at it's full cash value. /
recommend an amendment to the con-
stitution which, IL adopted, win permit
the assessment of intangible property
upon reasonable basis. 1t is the
purpose OF the present administration
in cooperation with the tax assessors
of the state, 10 secure a more general
basis of assessment of property. Much
property is now avoiding assessment
because not placed upon the tax rolls.
l recommend the passage OF law
which, under appropriate penalty, will
require the property owner to give In,
under binding oath, all of his property
10 the tax assessor. I 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.
I want to see the property now escap-
ing taxation placed on the tax rolls
and much of 1t that Is now on the rolls
should be greatly raised In value. Ii
all the property which ought to bear
it's burden of taxes was on our rolls
at a reasonable value, we could re-
duce the millage for state and county
purposes nearly so per cent. II you
will create the commission suggested
and also pass a law compelling every
individual to give in his taxes under
binding oath, and penalizing their
value to do so, then we can, In my
opinion. have a more effective enforce
ment OF the laws in this. regard. It
might be well also for you to provide
for adequate punishment for the indi-
vldual who makes false returns on his
property to the assessor.
Economy in Expenditures.
/ believe the people of the state, as
a rule. will not object to paying rea-
sonable taxes II they are convinced
that the funds which are thus contrib
uted by them will be properly and eco
nomically administered. Every dollar
collected from the people should be
made TO perform a dollars worth Of
service. II cannot be made to do so
unless there Is intelligent oversight on
he part of the legislature regarding
appropriations which you are called
upon TO make. can conceive or no
manner in which the members OF the
Legislature can thoroughly familiarize
themselves with the various appro-
priations and the necessity for such
appropriations, except through care
fully prepared budget to be submitted
TO them sufficient time in advance or
their voting in order that they may
fully prepare themselves to vote intel
Hgently on suggested appropriations.
Thirty mine states OF the union have In
the last few years adopted what Is
known as the budget system, the pur-
pose OF which is fully to acquaint the
legislature and the people with the
d. detailed expenditures authorized by
the legislature.
I recommend the passage of law
creating board TO be known as
budget commission, to DO composed OF
the governor, the comptroller and the
state treasurer. whose duty 1t will be,
within reasonable time for the con-
vention, of each legislature, and in con-
ference with the various heads of the
different departments of the state. to
have prepared for submission to the
legislature. In the first days Of It's ses-
sion, an ltemized budget of all sug-
gested departmental appropriations,
salaries TO be paid, work to be done,
and all necessary data used in ascer-
tanning the amount required for the
maintenance OF the different depart
ments OF the state. Copy of said bud
get should be furnished the individual
members of the legislature, as we'll as
the state press In order that they may
consider. and vote intelligently, and
that the people generally may know
for themselves how the money which
they are paying each year In taxes Is
expended.
Abolish Needless Offices.
There has been a tendency in the
past to create too many offices and
positions. II has resulted in the dupli-
cation OF work, in lessened efficiency,
and the needless expenditure OF money.
We have more travelling inspectors
than necessary, and some departments
OF the state can well be combined
with others. There Is much work for
line. n you would give to the people
that economical administration OF af
fairs 20 which they are entitled. I
suggest the appointment of a commit
tee with membership from each the
senate and house of representatives.
who shall very thoroughly examine
into the matters suggested, Let the
examinations be exhaustive, and not
superficial or perfunctory. This should
be done and report made during the
early days OF the session.
Fish ard Game Department.
The game and fresh water FISH con-
stituts one Of tho states most valu-
able assets. They should be preserved
for the use OF the people OF the state,
and for those IN other parts of the
country who are attracted TO Florida
by them, who are willing to pay a
proper license for the sport. There
must be intelligent conservation, which
can be had only through reasonable