Year: 1872

Gentlemen of the Senate and


House Of Representatives


From official conference with the Chairman
of the Committee of Ways and Means of the
House of Representatives, and of the Com
mittee on Finance of the Senate, respectively
have learned that the General Assembly is
about to enter upon that department of legis.
lation which is specially connected with the
levy and collection of taxas, in order to raise
the money which may be deemed necessary to
meet the expenses of the past fiscal year, and
to provide for such Deficiencies as now are, or
may hereafter be, demanding early settlement.


Believing it my duty, as the Executive Of
the State, to place before your honorable
bodes-and, through them, before the public
all the information in my possession which
may have bearing on this important subject,
| hasten at the earliest practicable moment,
to transmit such official data as have been
able to collect during the short period which
has elapsed since my induction into office.


To the end that the people Of the State may
understand the nature of the necessities which
will govern us in the collection and disburse.
ment of the taxes which they will be called
upon to pay into the Treasury, let US, in the
beginning, understand each other, and let not
the attempt be made to cover up from their
view any Of the financial difficulties which are
pressing upon us as their representatives.


Our dealings between ourselves and those
whom we represent should be Of that candid
and manly character that will carry convic'
ton home to the minds Of our constituents,
and persuade them that for the future we can
safely trust one another.


Each and every taxpayer of our State has
the undoubted right to know the true condi-
ton of the Treasury, and to understand the
nature of all the claims against it, and the
manner in which it is proposed that those
claims shall be met. Nowhere else can he
better derive this knowledge and understand
ing than in the frank and open conduct Of the
legislator.


In our present situation prompt and tlrm
action is, above all things, necessary and we
should waste no time ip unavailing regrets for
the past, or vain expectations of the future,
but at once proceed to an earnest guardian
ship of the public interests. But have care
that that guardianship shall be at once so
vigilant and so tender, that the chains which
you may rivet around the treasurers Of the
State may not enter into the hearts of the
people.


There is no money in the Treasury with
which to meet either the current expenses OF
the State government, or its large and out
standing liabilities. The necessities Of the
several charitable, educational and penal insti-
tutions, which have been so extremely urgent
for many months past, still remain unsatis-
fed, while the collection Of the taxes, which
was relied on as the sole source of relief, has
been suspended by judicial process


The collection of all taxes levied, or to be
levied, under the authority of the Joint Reso-
luton of March 13, 1872, was temporarily
enioined on the 10Th ultimo, by his Honor
Judge Melton, of the Fifth Circuit, on the ap-
plication Of the present State Treasurer, then
Treasurer elect.
That Injunction was made absolute on the
23d ultimo-his Honor holding that the Joint
Resolution in question is violatve of Section
3, Article IX of the State Constitution, which
provides:


"Section 8. The General Assembly shall
provide for an annual tax sufficient to defray
the estimated expenses of the State for each
wear; and whenever it shall happen that such
ordinary expenses of the State, for any year,
shall exceed the income of the State for such
year, the General Assembly shall provide for
levying tax for the ensuing year sufficient,
with other sources of income, to pay the de-
6ciency of the preceding year, together with
the estimated expenses Of the ensuing year"


The said Injunction also rests upon other
grounds, which will the more fully appear in
the special report of the State Treasurer,
which report l have requested for your infor-
nation in the premises, and herewith transmit.


In compliance with my request l have also
received from the State Treasurer an official
report embracing a statement of the deticlen-
cies and claims that exist against the State,
and which will require to be paid out OF the
tax about to be levied for DEFICIENCIES, and So
forth.


The valuable information which have de-
rived from his report, and which | now com
municate to your honorable bodies has exhib-
tied to me the very gratifying fact that al
though our new State Treasurer has been but
week in office, during which time he has
been surrounded with many difficulties initial
to his term, he has already acquired full
knowledge of the varied minutia which are
involved in the performance Of his arduous
duties. I congratulate the State Oh the prom
ise thus given of his being thorough and ef-
fcient public officer


He reports that the deficiencies on his pre-
decessor's books, under the General Appropri-
alton Act of March 13, 1872, are almost
seven hundred thousand (s700000) dollars.


They are composed of the following items:
Fiscal gear commencing November l, 1871, and


ending October, 1872.


Salaries .... sl35 700
Contingent accounts ts................. 9,529
Luuatic Asylum ...................... 67,l70
Pcnitentary Observation-Disclosures. G5,4lG
Quarantine ACKNOWLEDGEMENTS. 5000
,on