Year: 1862

AOo "o'S uItE YOU. ana EOtl


have accepted, the duty Of caring for, guard


ing and promoting the interests of the State


This duty, at all times responsible, is ut pres
ent much more than ordinaraly so, for the
reason that the Nation of which we are part


is engaged in Civil War, most wantonly and


wickedy thrust upon us by bad and design.


ing men. doubt not you will address your.
selves to the discharge of this duty calmly
and earnestly, seeking wisdom and strength


from Him who is King of Kings and Lord o;


Lords.


The Constitution requires that shall com.


municate to you the condition of the State


and recommend such matters as may deem,


expedient, and now proceed to the peri rlri-
ance of that duy ....


....... REVENUE AND TAXATION.


The expenditures of the last two years 70


all State purposes have been about $50 200


for each year. This includes both ordinary
ande2 taordinary expenditures the amounts
expended for the Insane Asylum, the Peni


ten iary, the Blind Asylum at Vinton. the
printing Of the Revised Statues and other
extraordinary objects, as well as the amounts
expended IN carrying On the ordinary opera.


tons OF the State Government. The eXpen-


aiture has not in any case been permitted to
exceed the appropriation, and is mat rally
less both fof the Penite' tiary and Insane


Asylum, and has in all cases that have come
under my observation been carefully and
economically made. In my judgment; there
is not another State in the Union in which
the protection of the Government extended
to as large popu alton, so widely scattered,
more economically than our own. But while
this is true, it is equally true that our finan-
ces are not in a healthy condition The Re.
port of the Auditor of State discloses the
somewhat startling fact, that of the State tax
for 1860 and preceding years, there was at
the date of this Report-the 4th day of Nov,


lS6l-delinquent and unpaid the large sum
OF S4O0 0,00O-a sum more than sufficic { to
yer the entire expenses Of our State Gov
ernment for one year This large delinquency
has occurred mainly within the last four
years, and the same Report shows there were
at the same date warrants drawn on the


Treasury to the amount Of $lO3,645, which
were unpaid for want offunds, most of which
are drawing interest at the rate of eight per
cent per annum.


From these facts the following conclusions
are inevitable: lst, That during the last
four years there ha, been levied a State tax
larger by about $500, 900, than the necessities
of the State required. 2nd. That this was
rendered necessary by the fact that only a
portion of our people paid the tax due the
State. Bird. That the State has been COM
PEELED yearly to pay large sums by way of
interest on warrants, which need not have
been paid had the taxes been collected prompt-
ly and the Treasury kept supplied with funds
to meet all demands upon It. 4th. That the
State, being compelled to purchase its sun.
plies nth warrants, has had to pay higher
prices Glan if it had had the cash to paw
9th. That the tax-paying portion of our peo-
pie have thus been compelled to pay not only
their proper share of the public burthens bnt
also the share of those who did not pay their
taxes, increased by interest and high prices
These things should not be So They reflect
diScredit not only on those of ortr citizens who
seek to avoid their just share ofthose burdens
which are imposed upon al for the benefit of
all, but also upon the laws which permit them
to do so with impunity. | therefore very
earnestly recommend to your attention, care
ful examination of our revenue laws for the
purpose OF ascertaining if they can be made
more effective in enforcing the prompt pay
ment of taxes.


The leading features of a good revenue
law in my Judgment are : 1st. The impo
sition OF such penalty for the non-pavment
OF taxes when due as it will make un,nistak
ably the interest of every tax payer to paw
promptly. I'd. The assurance to the bur
chaser of property at tax sale Of a valid title
at the expiration Of fixed time. There is
in my opinion much misapprehension in the
minds OF many on this subject Some seem
to think they receive no value for the money
paid by them as taxes, and that they are
therefore not culpable in avoiding payment
if they can. Others, while they admit there
is some kind of doubtful obligation upon
them to pay their taxes, if convenient, vet
insist that any stringency in the laws to
compel payment would be unjust and op-
pressivc, and that no greater penalty should
be imposed for non payment than the inter
est allowed by law between citizens. These
are radical errors. Every citizen is protected
by the State in life, liberty and property in
all he has and all he may acquire, and in all
his honest efforts for further acquisition, and
IN return, he is bound as good citizen to
render obedience to the laws, to pay prompt.
ly his share of the taxes necessary for the
support OF government and in time of war
it need be to defend the government with his
life. If he fails to perform either of these
duties of a good citizen, he is liable to nun
shment, and the amount added to his taxes
for failure of payment at the time fixed by
aw, is not the interest due upon debt, but
4 fine or penalty for the nor. performance or
4 duty. Nor can any one justly complain of
his. Why should any one of our people
claim that he should enjoy all the benefits of
civil government and be exempt from it's
ourthens that he should have all these ad.
Tantages at the expense of his neighpors?


It may be said that some are unable to
pay their taxes. This it seems to me is err
oneous. The amount of tax each one has
% pay. is in proportion to the property he
has, the greater the tax, the greater the
mount of property from which to raise
means of payment. l am well convinced
hat taxes are paid most promptly by our
armers and by men Of comparatively small
means, and that there are very few of us who
10 not spend yearly for articles of luxury |
which do not promote either our health, our
or our happiness, more than the
sum required from us as taxes for the sup. !
port of the government that project us. The
subject of revenue and taxation assumes |
sraver interest and Importance at this time
or the reason that our State is called upon
or the first time since its admission to nav n |