Year: 1874

On assuming the Office of Governor, Mr.
Chamberlain delivered lengthy address to
the members of the General Assembly. After
alluding to the features of the recent politi-
cal canvass, which he interpreted as augurlng
we'll for the best interests of the State, he an
nounced that he should rely for support, IN
the course which he intended to pursue, upon
those members of the General Assembly who
were opposed to him in the political contest,
as confidently as upon those who favored his
election.


He discussed the present tax system as pro-
vided by the State constitution, detailing, at
length, the machinery of the law, after which
summing up, he said our attention must be
directed to the practical means of carrying
out the ad valorem system. He said:


Grave dissatisfaction with our tax laws has
existed during the past six years. The most
general and urgent complaint has been that
the valuations placed upon the property of
the State have been, to a large degree, capri
cious and excessive. 1t has also been believed
that excessive valuations have been made In
order to conceal the real extent Of the burden
of taxation. Without attempting to discuss
the motives which prompted those who en-
forced the law, I express the opinion that the
valuations made previous to the present year,
have been, to great extent, unjust and op-
pressive Whatever the causes, the result has
been that property has borne valuation al
most wholly arbitrary when different locali-
ties or separate pieces Of similar property are
compared, and excessive in amount when test
ed by any reasonable standard of value.


I see no reason to regard this injustice as
legitimate result of our present tax system.
On the contrary, my most careful examination
convinces me that the system will work out a
just result if it can be placed in the hands of
honest and competent officers. Undoubtedly
the machinery for making valuations is some
what complicated, if not intricate; but the
system will be seen, / think, upon fair ex-
animation, to be adapted in all its features, to
guarding the rights of the taxpayer in respect
to assessments, whenever it is administered by
those who regard theiuterests of the taxpayers.


During the past year new assessment OF
real property, the fourth since 1868, has been
made. 1t is not yet possible for me to judge
of its correctness, but am assured by those
who have been familiar with the work during
its progress, that it approaches very nearly to
the true value of the property. l am further
informed that the aggregate valuation OF all
the property of the State, under this assess
ment, will fall from thirty to forty millions of
dollars below the aggregate Of the previous as
sessment. / have confidence that much has
been done in this assessment to relieve the in
Justice of former assessments, but I call your
attention to the subject as one of fundamental
Importance to the whole people. The people
demand, and they have u right to demand,
that property shall be valued for taxation at
its true money value, as nearly as the lmper-
tection of the human judgment will permit.
If the present assessment does not reach this
standard, then it is our duty to adopt such
measures as will remove the remaining defects.
I shall cooperate with the General Assembly
in any measures calculated to attain the end
contemplated by our Constitution and laws
a just valuation for taxation of all property
according to its true money value.


Iu this connection / may remark that so far
as the working of our tax system depends
upon faithful officers appointed by the Cover
nor, intend to see to it that no county shall
have just cause of complaint. The appoint
ment of County Auditors and County Treas
urers now rests with the Governor, subject to
the confirmation of the Senate. I commend
to your careful consideration the question of
making these officers elective by the people
of the several counties. There are some ar
guments which might be urged in favor Of
either mode of selection. The only test which
should be applied in determining the question
is, which mode will with most certainty secure
good officers and faithful enforcement of the
laws?


NY examination of the Act of the General
Assembly of March II, 1874, commonly called
the Taxation and Assessment Act" leads
me to recommend that full revision of
that Act be made by some appropriate means
by the General Assembly at this session, in
conjunction with the Comptroller General, in
order to remove inconsistencies and supply de-
fects now apparent in the law.


further recommend that the work of equal
izing railroad property be given to the State
Board of Equalization, provided for by Sec
ton Sd of the Taxation and Assessment Act. "
I see no reason for placing this power in the
hands of Board composed wholly of State
officers as at present; on the contrary, see
many reasons for giving to the property of
our railroad companies all the protection af-
forded to other property. Having secured a
Just valuation for taxation of the property of
the State, our next duty will be to determine
the rate per cent. of taxation necessary to
support tie government. Upon this point the
inhexible rule should be applied of limiting
the amount of taxes to the actual requirements
of good government 1t should especially be
remembered that the people of this State are
not now able to contribute one dollar of taxes
beyond what the most rigid economy will
warrant. Probably there will be very little
dispute upon this general proposition. The
work and difficulty will consist in applying it
deem it my duty, therefore, to proceed to
point out the specific measures which will, in
my Judgment, tend to bring us nearer to a
correct rule of public expenditure.


The General Assembly at the last regular
session of 1S73-'74, adopted the plan of ma
king specific levy of taxes for each object
of public expenditure. l most earnestly urge
that this plan be observed in the future. Its
advantages are manifest and obvious. If the
legislative branch is to have control of the
public funds, no measure is so important to
that end as the making of specific levies.


Assuming that the plan Of specific levie'
will be continued, proceed to indicate Ger
tain radical changes in the expenditure O.
public funds, which are demaniei by d due
regard for honesty and economy. Under thi
head I do not hesitate to characterize thu
whole system of contingent funds, which has
recently sprung up, as wrong in principle anc
mischievous and demoralizing in effect Du
ring the past six years there has been appro
priated and paid for contingent funds the as