, 1925-01-15

Il EA1AGs lAt AAAaALGA was AtAfiAtu u
the people in the form Of a constitu-
honal amendment. which though
endorsed by a large majority OF
those who voted upon it. did not
receive "A majority of all votes cast.
and accordingly. failed OF adoption.
In the past our system Of taxa
ton has been based largely upon
tho needs Of a stock-raising and
agricultural community. During
the past decade an increasing pro-
portion OF our people and OF the
capital that has come into the state,
is engaged in the development OF
our natural resources. Those in
dustries are in "A large measure o
Quoted by corporations which own
or control properties Of immense
value. and the impression is wide
spread that certain property of these
Interests is escaping Just taxation.
It Is certain that small property
holders are paying more than their
proportionate share, and 1t is i'm
possible to evade the conclusion
that our greatest obligation at this
hour is to apply ourselves TO the
task OF equaliingz the tax burden.
l urge you, therefore, in the most
emphatic terms l can command. to
make such provision by appropriate
legislation that all forms OF wealth
shah bear their full share.
II is not with a desire to oppress
any Industry, nor TO place any un.
Just burden on those engaged in
the development OF our mineral re.
sources, that 1 direct your attention
to this matter. but to make certain
that all tangible property Of large
owners shall be subjected to taxa.
tion on a fair and uniform basis Of
valuation as compared with all other
property. Only thus, can any real
basis of relief be established.
County Budget System.
Tax reduction is generally recog
uized as the most pressing problem
lf the hour affecting every city,
county and state, and the nation
Itself. The time has come In many
localities when farm taxes equal or
surpass the very income from the
land itself, The excessive cost of
government is becoming a restraint
on individual enterprise. Such a
condition cannot be prolonged with
safety.
l have pointed out how the ad.
ministration has endeavored to
equallze and reduce state taxation,
Successful as these efforts have
been. they have not been reflected
In tho tax receipt of the taxpayers,
because of the fact. well known to
members of the legislature. but
often by others overlooked. that
state taxes r only a small proper.
ton Of the total amount collected.
In 1924. more than A per cent OF
all the taxes collected In this state
were levied by the school district
authorities. More than 20 per cent
were levied by tho counties. The
municipal tax amounted to 1863 per
cent OF the total. while the state
levy vas only 1874 per cent.
Il is evident. therefore. that II
taxes generally throughout the state
have not been reduced. no response
bility for that condition rests upor
the state administration. On tn,
contrary, the state has made an ex
tr%aordlnary record OF economy ant
tax reduction. which, II 1t had beer
followed by local taxing bodies
would have lowered tho la bill oil
every taxpayer in the state. Ir
1924. the state tax was reduced by
1852. 360.3s. But while the state
government was using every posi-
bic precaution to achieve this rec
ord, the tax levied by the county
authorities, owe whose expendi,
lures the state has no control. was
Increased by lO3,s75.41. At the
same time school district taxes were
Increased 1857 1886 and municipal
taxes s~1s6.sT7.6s.
The conclusion is plain. The state
has done It's part. Taxes are still
excessive. Public opinion must nov
be directed toward the control OF
local expenditures. Waste and ex'
travagance must be stopped IN the
counties in the school districts and
Ia the cities. II the uver-burdened
taxpayer Is to find relief. 1. there,
fore. recommend the adoption Of a
aW that VIII make a budget and
its publicity obligatory upon every
county, school board and city coun.
ell before any tax levy may be made,
Publicity diseourases p~rodigality.
Some such legislation must be en-
acted TO assist these local bodies in
n program of economy. and once
initiated II VIII havc an Immediate
beneficial effect In n real reduction
Of the total taxes.
Farm Relief.
In accordance with It's policy OF
strict economy and OF tax reform.
the administration addressed itself
to the second Of the two pressing
problems which confronted it
namely. that OF making available to
the livestock and agricultural indus
tries Of the state for loan purposes
"A portion Of its permanent school
funds. There had been enacted by
the Sixteenth state legislature. n
farm loan law creating the Wyo.
ming Farm Loan Board. thus pro.
vlding the machinery FOR relief. De-
tects in that law. however. had