Year: 1872

have thus embodied, in short form, the in.
formation have derived from the report of
the State Treasurer, and | commend these
most important matters to your earliest atten-
ton, in order that the necessary tax levy may
be made without delay to meet the current
expenses of the present fiscal year, and to
supply the deficiencies of the fiscal year end
ing October 81, 1872 Allow me to suggest
that the rate of taxation should be determined
on the basis of as low an estimated expendl-
ture as will be consistent with the proper
maintenance of the various departments of
the State government, and the payment OF
the Just and unquestionable obligations OF the
State


With view to ensure the speedy payment
of the taxes with the least inconvenience to
the tax payers, and in order to encourage the
prompt payment by the citizen of his dues to
the State, l recommend that provisions be
made by law for the granting of rebate OF
five per cent. under the pending levy, on all
taxes paid in on or before the fifteenth day
of January, 1873, and rebate Of fifteen per
cent. on the penalty already attached in cases
of delinquents, provided that such taxes as
are now delinquent, are paid in on or before
the tenth day of January, 1873.


My general message-based upon the annu-
al reports of the several heads of the depart
ments-will be transmitted at as early Pc
riod as possible for the consideration of your
honorable bodies. All of these reports have
not yet been received, and am unwilling to
make any recommendations that are not
founded upon specific data, explicitly stated


propose in that message to bring under re-
view all the various matters to which these
reports may relate-inclusive of the bonded
debt of the State-and to invite your atten-
ton to such remedial measures as the necessl-
ties of the State appear to demand. The duty
of retrenchment and economy imposed upon
the Executive and Legislative branches of the
Government by the expressed judgment of
the people, from whom they derive their
powers is also enforced by the impoverished
condition of the public treasury. In this
matter, fellow-citizens, of the General Assem-
bly,, you must guide and control, and it will
be the bounden duty of others to obey. A
iudicious system and wise economy in expen-
ditures is not inconsistent with liberal main
tenance of all the State institutions and a
speedy liquidation of its legitimate obliga-
tions.


All the taxes necessary to the accomplish
ment Of these ends no doubt will be levied,
but a high rate of taxation can onl ly be vim
dicated by clear necessity, which must be
made manifest by plain proofs or logical reas-
oning.


The highest tax on the lowest basis of ex-
penditure will meet with the sanction Of the
people. That basis having been arrived at
the public necessity, in good faith, being the
standard-the tax should be promptly levied
and rigosously collected.


Whatever may be your action in the prem
ises it must stand as the authoritative decision
of the law-making branch of the Government
by which the citizen must be guided.


I, therefore, trust that the people-whose
delegates and trustees we are-will be dealt
with in spirit of candid unreserve, it being
their right to know from their elected agents
the exact condition of their public affairs
Having performed this duty, let US recog-
nize our own responsibilities, and fearlessly
discharge them, without regard to adverse
criticism. This is not the time to recriminate,
but to act. F. j. MOSES, Jr., Governor.