The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1921-04-05

the counties now find themselves very
seriously involved. / believe that un.
ider no circumstances should the limi;
thus imposed by law be exceeded, and
should the Legislature, through proper
authorization, provide some method
! by which the counties may care for
their present current obligations, ther
1t must be the policy of those boards
TO keep their expenditures within ab-
solute limits imposed by law.
Suggested Subjects for Legislative
Action
| am crediting you with much in
ltiative in matters of legislation, and
am pleased to note in the member
ship of both branches of the legisla-
ture so many men who are familiar
with the needs of the state, and who
have so much ability to be of real
service to the people. | shall, there
fore, content myself with recommen-
dations of only what appears to be
some of the more urgent matters re-
qulring your attention. Neither shall
] burden this message, or tax your
time. by submitting detail matters or
intricate columns of figures. which are
readily ascertainable through a perus-
al of departmental reports.
/ The maintenance of the state gov
ernment largely depends upon the
levy of millage for state purposes
against the property of the state,
such millage, of course, being uni
form in all the counties. The valua-
tions of property in various counties
are determined by the officials of each
of the counties. So long as our pres
ent system obtains, that of having
uniform millage for state purposes
levied upon all classes of property
running throughout the state, it nee
essarily follows that there must be
uniform assessments as between the
various counties. else much Injustice
will be done by the county whose as
sessment is upon higher basis than
it's sister counties. Various plans
looking to cure of this situation have
been suggested by men more or less
familiar with theories of taaxtion.
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 en-
force uniform basis of assessment.
This cannot be left entirely to the
: county officials themselves, because it
frequently happens that the local Off
cials are disposed to maintain made
quate assessment in their own coun-
ties, rather than run the risk of SUBJ
jecting their people to the danger of
paying more than their share in the
expenses of the state.
: / recommend the creation of a tax
commission composed of the COVER
nor, the comptroller, the state treas
urer and the attorney general. 1t 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 COVER
nor, of a capable assistant, versed in
!, matters of taxation, to prepare data
and to devote his whole time in CO.
operating with the various county Of
ficials, looking toward the assessment
of property upon a uniform basis
throughout the state.
, am sure that some additional
sources from which the state can legi.
: timately secure added revenue will
suggest themselves to your considera.
ton. l especially want to call your
, attention to the advisability of q
, small tax upon the intangible prop.
erty of the state. Under the law as
it now stands, the assessment of in
tangibles is impracticable because OF
, that provision which requires al
: property to be assessed at its full
: cash value. / recommend an amend
ment to the constitution which, il
adopted, will permit the assessment
, Of intangible property upon a reason
able basis. 1t is the purpose of th'
= present administration, in co-opera
= tion with the tax assessors of tn,
= state, to secure a more general basi:
= of assessment of property. Mucl
t property is now avoiding assessment
2 because not placed upon the tax rolls
' recommend the passage of a Law
r which, under appropriate penalty. viii
2 require the property owner to give in
/. under binding oath, all of. his propert.
j. to the tax assessor. / also invite you
' attention to the necessity for a NOR,
e efficient system in the collection o
= revenue. But my immediate concerl
Y as chief executive is to secure the bes
possible administration of the law
d we already have. Our greatest prob
e lem is in getting all the property as
= sessed. / want to see the propert.
e now excaping taaxtion placed on tn
5 tax rolls, and much of it that is nov
4 on the rolls should be greatly raise
e in value. If all the property whicI
t ought TO bear its burden of taxes wa
g on our rolls at unreasonable value, W
5 could reduce the millage for state an
5 county purposes nearly so per cent
i If you create the commission suggest
q ed and also pass law compelling ey
: cry individual to give in his taxes un