Year: 1878

ing debt is said 10 be in existence,


1he successful administration of public
affairs being SO materially dependent on
just assessment and wise mode OF collection
OF the revenue, as well as upon tho enforce |
ment OF strict economy, thefaws leading to |
this end should be carefully reviewed am |
satisfied that the State has not availed her
self of all the instrumentalties of taxation |
which lie within her reach, nor has the sys-
tenn for the enforcement Of revenue collection |
been rs adequately provided for as should be. |
There are objects Of taxation not included
under present laws; this should be remedied
There ought to be no more privileged prop
erty than there ought to be privileged classes.
In one Of our sister States system Uf taxa
ton upon the sale OF alcoholic and malt
liquors has been inaugurated as commonly
reported with marked success. This system
may possibly be the source Of adding to the
revenues OF the State, and thus eventually
tightening the burdens Of direct taxation.


Should 1t be determined on, the legislation
for It's enactment should be framed with
great care, to avoid constitutional objections.
and in considering these questions the extent
and effect of the police powers OF the State
over it's subjects Is to be taken in view.


am OF the opinion that If such law be
passed. any revenue to result would have TO
be primarily passed to the credit OF the gen
eral fund, leaving the surplus to be applied
TO the reduction of the public debt under the
constitution. In this connection / am OF
opinion that the surplus to the credit Of the
general fund Is constitutionally applicable
and should be applied this year.


First-To any deficiency In the current
pay any advance which may be made by the
Fiscal Agent, in taking up the same ut the
instance of the Board OF Liquidators, with
provision for interest on any such advance
for the future, the interest, however, not to
constitute debt, but to be payable solely out
Of the said surplus, II any


Second-To the payment Of any advance
heretofore made by the Fiscal Agent to the
interest fund.


Third-To the matured and unpaid coupons
of past years.


There is period between the ending Of the
fiscal year and the time when appropriations
are made during which many necessary ex-
penses are to be provided for, and legislation
should be had to that end.


The creation OF additional means of reve-
nue. by any Of the means already referred TO
ought not to lead to Increased appropria-
tions, predicated thereon. On the contrary,
it would be your duty to keep down appro-
priations to only absolutely necessary current
expenses.


The assessing and collecting law, happily
devised by you at your last session, whilst on
the whole making q great saving In expense,
has been found cumbersome in some of It's
parts. and costly in others, and will require
revision and remedy in these particulars. The
provisions as TO the control Of property after
forfeiture seem inadequate, and some enact
ment as to power to occupy and lease or sell
the forfeited property, after the forfeiture
has been operated, appear necessary to rem
der 1t an efficient instrument Of collection.


Legislation should also be had to authorize
the sale OF property which has already abso-
lutely vested in the State


For the purpose Of settlement by tax col
lectors they should be directed to prepare a
sworn and duplicate detailed statement, show
ing how much they propose paying in war
rants, with description thereof, as well as
how much In money. One OF these lists to be
deposited with the Auditor and the other
with the Treasurer. They should also be
compelled to settle within short and speci-
fed time after the issue of the order of the
Auditor, under penalty of dismissal.


/ deem it my duty in connection with the
financial affairs of the State, TO call your at
tention to the condition of the Consolidated
Association Of the Planters Of Louisiana and
the report thereon. The subject is of inn
portance, and the. course which has to be
taken In reference to 1t should receive the
most serious legislative consideration.


The situation of the affairs Of the State and
the condition Of her citizens invokes the
most rigid economy. No unnecessary or
useless expense or Office should be allowed to
remain.


With only three, or it may be three and q
half, mills OF the total taxation to be applied
to the general fund, IL the burden of the peo-
pie are to be alleviated, it must be done by
curtailment applied wherever 1t can be ac-
complished, without hesitancy and without
reserve. The work 80 efficiently accomplished
by you at your last session Is indicative OF
what you will do at this


The expenses Of the General Assembly
merit consideration, and 1 earnestly call your
attention to them. The marked diminution
thereof during your last session, despite its
arduous prolongation, gives evidence that
your attention has been already directed to
the subject.


The system Of compensation existing
strikes me as erroneous, If for no other rea
son at least because OF it's inequality and
Whilst there may be differ
ences OF opinion as to the quantum Of COM
Densation which should properly be fixed, the
same room for divergence does not exist as
to the system of constructive mileage.


Burdens Of government result not only
from contribution levied for its support, but
likewise from indirect sources and this SUBJ
ject should receive attention. The reduction
Of fees OF office, the prevention OF the perni- |
cious habit OF overcharging are all matters
calling for adequate legislative action.