Year: 1862

have accepted the DUTY OF caring ler,
guarding aud promoting the interests of
tn, State. This duty, at all times re-
sponsible, is at present much more than
ordinarily SO, for the reason that the
nation of which we are part is engaged
in Civil War, most wantonly and wick
edly thrust upon us by bad and design
ing men. doubt not You will address
yourself to the discharge of this duty
calmly and earnestly, seeking wisdom
and strength from Him who is King of
Kings and Lord Of Lords


The Constitution requires that shall
communicate to you the condition of the
State, and recommend to you such mat,
ters as l may deem expcdient, and !
now proceed to the performance Of that
duty.


- REVENUE AND TAXATION.


The expenditures of the last two years
for all State purposes have been about
$500, 900, for each year. This includes
both ordinary and extraordinary expen-
ditures-the amount expended for the
Insane Asylum, the Penitentiary, the
Blind Asylum at Vinton, the printing Of
the Revised Statutes, and other extraor.
dinary objects, as well as the amounts
expended in carving on the ordinary
operations of the State Government -
The expenditure has not in any case been
permitted to exceed the a preparation,
and is materially less both for the Peni-
tentiary and Insane Asylum, and has in
all eases that have come under my obser-
va:iou been carefully and economically
made. In my judgment, there is not
another State 10 the Union in which the
protection of the Government is extend
ed to as large a population, so widely
scattered, more economically than in our
own. But while this is true, 1T is equal
ly true that our finances are not in a
healthy condition. The Report of the
Auditor of State discloses the somewhat
startling fact that of the State tax for
1850 and preceding years, there was at
the date of his Report (the 4th day of
November, ls6D delinquent and upaid
the large sum of about S400 .0OO-a sum
more than sufficient to cover the entire
expenses of our State Government for
one year. This large delinquency has
occurred mainly within the last four years
and the same report shows there weIe at
the same date warrants drawn on the
Treasury to the amount of S1O3, ,645.
which were unpaid for the want of funds.
most of which were drawing interest at
the rate of eight per cent. per annum.


From these facts the following conclu
slons are inevitable: lst-That during
the last four years there has been levied
State tax larger by abt ut $500, 900
than the necessities Of the State required
2d-That this was rendered necessary
by the fact that only portion of our
people paid the tax due the State. 3D.
That the State has been compelled year
" to pay large sums by the way of inter
est On warrants which need not have
been paid had the taxes been collected
promptly and the Treasury kept supplied
with funds to meet all demands upon it.
4th-That the State, being compelled to
purchase its supplies with warrants, has
had to pay higher prices than if it had
had the cash to pay. 5th-That the tax
paying portion of our people have thus
been compelled to pay not only their
proper share of the public burthens, but
also the shares 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 our citizens who seek to avoid
their just share of those burdens mpos-
ed upon all for the benefit of all, but also
upon the laws that permit them to do so
with lmruuity. therefore very earn
estly recommend to your attention the
careful examination of our revenue laws
tor the purpose of ascertaining if they
can be made more effective in enforcing
the prompt payment of taxes.


The leading features of good revenue
law in my judgment, are: lst-The i'm
position of such penalty for non payment
of taxes when due as will make it unmis.
taka5!y the interest of every tax payer
to pay promptly. 2d--The assurance to
the purchaser Of property at tax sale of a
valid title at the expiration of fixed
time. There is, in my opinion, much
m'sapprehension in the minds of many
persons on this subject Some seem to
think they receive no value for the mon
ey paid BY them as taxes, and that they
are therefore not culpable in avoiding
payment if they can. Others, whilst
they admit there is some kind of doubt
ful obligation upon them to pay their
taxes, If convenient, yet insist that any
stringency in the laws to compel pay
ment would be unjust and oppressive,
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 obe-
dience to the laws, to pay promptly his
share OF the taxes NC ssary for the sup
port OF government and in time of war,
If need be, to defend the government,
with his life. If he fails to perform
either Of these duties of good citizen,
he is liable to punishment, and the
amount added to his taxes for failure of
payment at the time fixed by law is not
the interest due upon debt, but fine
or penalty fer non performance of duty.
Nor can any one justly complain of this.
Why should any one of our people claim
that he should enjoy all the benefits of
civil government and be exempt from its
burthens that he should have all these
advantages at the expense of his neigh.