| Show Highlights of Message e Sel Sent t to Legislature SCOPE OF SESSION r r i 1 Taxa Taxation on Limited to recommendations and amendments of the commission unless unless-k the legislature by joint resolution asks to consider other phases of the tile tax lax revision question The governor will let down the bars to the extent of the requests OTHER OTHER MATTERS Chan Change e in building code pertaining to mental menial hOS hospital and industrial school Completion of capitol grounds program n. n FUNDAMENTAL AL FACTS basic basic Classification The Flie four cardinal principles are truly cation of intangible property for taxation purposes income tax business excise tax central tax control The two suggested amendments are fundamental One permits the classification cf property the other authorizes the central tax commission o jugli lep Cp to toward intelligent tax tax revision can canue be ue pi r the tile ru rule of uniformity is s abolished I No tax system is sound that is not iio clastic elastic enough to produce produce produce pro pro- duce revenue that may maybe be needed from time to time tini Intangible property cannot be taxed according to the standards of tangible property The ille necessity for adequate central supervision of the state stale tax system has been proved again and again Tho cannot encroach upon upon-l the he rI rights o of it its subdivisions in iu natters matters of or locaL taxation In state I h however Cl it Jt is the tt d duty of tIme lh m state to see that its citizens citizen receive re- re elve cehe equal treatment The commission erred errell In mending to the le legislature that the tho money loney rals raised d the income taxes I be credited to the lie state stale school fund This is le legislation sl tUon embodied in the constitution the theer er very thing thins the tIme commissIon commission com coni- mission does oe not w want nt The Tho proposed plan to together with the tho prospective e plan will leave the general fund in a 11 precarious con- con Continued on pu page o C C. 6 I I HIGHLIGHTS OF MESSAGE FROM GOVERNOR DERN DERN Continued from page 1 1 dillon diton Tho The legislature should have hav havethe th the right to allocate the tax tx money The commission recommends that this special session shall shan limit it itself itself it- it I. I self sell to proposing proposing- constitutional tm amendments Tho wisdom o of this policy Is obvious Tax revision should not bo be piecemeal piecemeal piecemeal piece piece- meal but should be done according to a well organized ed plan ln TIle Tito tax commission lon if IC continued can an do good w work rk in fri preparing le leg leg- f for l the tue next net s session o of the legislature Too much praise cannot be given tho the legislative tax tfX advisory commit tee The commission evolved e a pI plan n singularly free tree from bias or dice lc The fact fart that tho lie commission and committee are aro In fu full accord on the fundamentals ls should commend it itself it- it self set to the tho legislature The Tue dl distinction must b be made b be between between be- be tween the projected plan o of the tha commission and nd the proposed amendments submitted for your con consideration on- on ton THE BUILDING PROGRAM The appropriation n for tor bul building ing at atthe It the tho state mental mental hospital should be bc Increased to 3 OOOO The appropriated for th the industrial school should bo ho used on ona on a b boys bs' s' s g gymnasium and the r rc- rc mod and building of oC an ta addition addition addi- addi addit addit- ion to the tho girls girls' Additional funds should bo be given ghen for Or tb the beautifying of pC the capitol sr grOu Tho The contract labor phrase O bf Of tho the building code should b be modified |