Show TJIE SALT LAKE TRIBUNE TUESDAY MORNING JANUARY 8 Governor Gives Legislature LEAVES STATE Free Hand in Tax Changes TO REACH S L i Lawmakers Have Full Duty to Revise System Declares Executive Promises to Authorize Any Matter DeDaggett Representative Is sired Clashes With Report on Two Points Foreetl to Travel 267 (Continued from Paco Ont he started his message This was heard with close attention Following the reading Representative 8 M Jorgensen moved that a Joint session be held Tuesday to accept the report of the tax revision commission Rules for Joint sessions however are that matters considered be confined closely to those for which the Joint session was called motion was and Mr Jorgensen's ruled out of order The session ordered the governor's message printed In the Journals of both houses and The text of the go eradjourned ror's message follows: To the Eighteenth Legslature of the State of Utah In Special Session: You have been convened In social session lor the primary purpose of laying the foundation for a revision of No the state's system of taxation conUtah legislature has ever been fronted with a more Important task and no Utah legislature has ever had a better opportunity for construcUve service I am sure you have assembled here with a determination to take such steps as may be appropriate at this time toward enacting a more equitable program of raising public revenues That the people of our state are now suffering distressing Injustice from our tax laws is not wholly the Their of fault past legislatures hands have been tied by constitutional restrictions by reason of which they have been powerless to grant relief to property owners The present situation Is a most convincing example of the unwisdom of making the constitution a code of statutory law which fetters the legislature Asks People to Trust Lawmakers The legislators are the representatives of the people and if the people can not trust their own representatives then our system of governfailure ment is a Moreover there Is an element of in the action of one genunfairness eration which cannot foresee how conditions may change binding future generations and hindering them In meeting their problems Although taxes In Utah are not higher than In neighboring states the burden of taxation Is at piesent unSome classes of equally distributed property are bearing levies that often approach confiscation whilst other classes go practically scot free In vour regular session you recognized hie aggravated nature cl tilts condition but felt that the data available were not sufficient to enable you to act advisedly In applying remedial measures You tlierefore enacted chapter 99 laws 6f Utah 1929 which I approved on March 13 1929 By the terms of that act the Utah tax revision commission was created as was the Utah legislative tax committee and upon these two bodies was laid the duty of making an Intensive study of the with i object of revenue and taxation pedal reference to the problems In Utah Session Called By Special Request The act provides that If the com- mb sion and legislative tax committee or a niatorlty thereof shall conclude that the best interests of the tit will be served by having 1U recconsidered by the ommendations eighteenth setdon of the legtriature convened In special sess’on It shall 10 advise and recommend to the gov" ernor If the governor convenes the eighteenth legislature In special session to consider the report and recommendations of the commission he shall cubmlt to the legislature so convened In special session the report and recommendations of the commission Under date of December 6 1929 the following Joint communication was addressed to me by the commission and the committee-HonorablGeorg H Dern Governor of Utah State Capitol Dear Governor: Saturday November 23 1939 at the fotenoon sc' Inn the Utah tax revision comnilsson and the legislative lax commit ee In Jmnl session passed the following inolloM presen’ed by Representative George A Crttchlow and seconded by Representative David Hirschl: I move that the commission and committee do recommend to the governor that a siieelal sesrion of the legislature be called to consider tax revision and submit to the people such constitutional amendment necessary to carry out sueh reeommen-da'lun- s as may be made by the commission This motion was unanimously adopted Youis verv trulv iSgnedl GEORGE H RYAN Chairman Legtslathe Tax Committee AUSTIN P M1LIFR Secretary Legislative Tax Committee S R THURMAN e’ing Cha'iman Tax Revision Commission year The question lias Informally been raised whether I am thereby unduly restricting the legislature in lta consideration of the tax revision that tax reviMy own attitude sion the proper task of the legislative department which should have a free hand and that the executive department should not presume to limit the field of discussion I must assume however that you had a purpose In Imposing limit upon yourselves that purpose probably being to guard against too much diffusion of effort which might defeat the main 'object that jou had In mlnd You have only to Indicate by ap- propria'e Joint resolution a desire to consider other phases of the tax problem and I shall most cheerfully lay them before you Limited Subjects Are Implied The eighth recommendation of the tax revision commission In which I am Inform 1 the legislative tax committee Joined Is that It Is recommended that the governor call a special session of the legislature for the purpose of submitting to the voters of the rtate the necessary constitutional amendments which must be passed before the complete tax plan can be put into operation This language Implies that this special resston of the legislature shall limit Itself to proposing constitutional amendments The wisdom of this policy Is obvious If and when the state s system of revenue and taxation Is revised It should be done not piecemeal but according to a well considered comprehensive plan It would seem to be the course of prudence first to alter the constitution and theg to enact the necessary statutes Such wtatutory acts should be prepared with extreme care and with due regard for their harmonious relationship to each other as component parts of a general scheme Would Continue Revision Board If therefore the tax plan recommended by the commission should commend Itself to favor either with or without amendments and In ease you should propose such constitutional amendments as hi your Judgment may be deemed advisable I recommend that the tax revision commission be continued with the necessary appropriation for Its support to estimate the results that may be expected tf Its plan or some other plan Is adopted and to draft the necessary bills to be considered by the nineteenth legislature There Is always risk in adopting an entirely new scheme especially If It Is revolutionary In character became It Is not possible to estimate lta effect on business and on public revenues Other states have done a great deal of costly experimenting In stale and loeal taxation and we shall do well to profit by their experience rather than to rely upon our own 1 1 guesses pre-lent- Secretary Hammond rTaxe Revision Conuuis-to- It Is unnecessary for this state to embark upon any untried plan The commission should be directed to make a detailed study of the problem In all Its ramifications so that the necessary bills which mav be diafted for the consideration of the legislature next year shall contain only such provisions as have been successfully operated elsewhere If this Is done we shall avoid pitfalls and at the outset establish confidence ill our new tux system Such details as the semiannual payment of taxes may verv properly be considered by the commission lu Its study Would Also Let Committee Live If you desire likewise to continue the legislative tax committee notwithstanding the fact that most of Its members will not be In the next legislature unless reelected I shall be glad to approve your action In ihls respect It would be impossible to give too much praise to the members of the n Submits Report Of Commission Pursuant to the foregoing leri r and in tompliinc" with the pi visions of the art of 1929 I have ou in sjeuil ses inn and I do now subtu t lo vou the and recominendati no- - of the tax revision roiripirtrien Til" report lias been printed and (Ope have been furnished all of jour members In thus subntlring the reimrt and rerommenda’ions of the tax irvulon commission I am lit tally compiling with jour own mandate as expressed In the law which vou enacted last ton-ven- ul ARTHRITIS Inquire of the Coombs Drug Company to the positive being obtained In the treatment of Arthritis Neuritis bv the ue of RBN-TvN- S and rheufnat-’wI PLETh sold and indorsed by e ery srholfsie drug house cn tu row t The Rent on company 8't!on C CtJIfortva References Pasat oomb hamber of commerce dena Co South and 8ste Mre 4th Jrig lorai diMribufoiT Sfi'l I a e Clt tieat- Viffiis $! 51 rnon h irnt 13 Os Met! ortiets guen pr mpt rult auemlou (AU j legislative tax committee for their devoted service to the state At great sarrillie to themselves they have for many weeks miselfp-hland patriotically applied themselves to a study of the intricate and difficult problems of taxation that have beset our state for years and that urgently call for a rolutlon Thev have earned the gratitude of their fellow cl bens for their thoroughness and their patience In with the commission to bring about a cooidlnated program of taxation that sliould so far as possible remove the exiting Inequalities and yet be fair to all Interests These members are now equipped to bring to their resjtectlve houses an authoritative knowledge of the subject that has engrossed their attention for nearly a year Agreement Brings Feeling of ( onfiilenee To 111" tax revision commission also should be given rredlt for dlsplavmg a thorough giisp of the subject of tasnhon and lor evolving a plan that Is slngulailv free from bias prrluriiee or partiality The fart that the commission and the rommiltee are In full accord on the fundamentals of the proposed plan should commend It strongly to the The merit of the plan Is further attested bv the fart thet a Kansas commission after an study has'recommended the It tame fundamental principles semis reasonable to piesumc lhat If were th“ entire bodv of the legislature to studs the question with the Mime care and thotoughnesv that have usimgu&hed the conurts-- I slim and the committee it would rmch the same result Plan Sketched In General Terms As stated In t's letter of tal the connm slcn plan U tu ed upon what it terns the four cardl-- 1 nnl principles of taxrllon viz I —All tangible proivt t ly should be taxed at uniform rats throughout the Jurisdiction of the" authority levying the tax II —All business done for profit should be taxed at a moderate uni- form rate upon the net Income of ttie business done within this state III —All residents of this state having taxable abllltv should pav a diIncome tax at rest and graduated raes IV - Cent rallied administration huuld be piov ided v ith adequate an- d j trnn-m't- mod-era- t" Ttiling the goiernor that the House uas ready for the duty of this by Speaker David Jensen Mrs Trank committee appointed Means 2- conducted for (bi The present license tax on corporations shall be repealed when the corporation Income tax becomes effective All other special taxes for state purposes shall be continued Will Tax All Having Ability 4 —All residents of tills state having taxable ability shall pay a direct personal Income tax at moderate graduated rates 9 —The revenue which Is derived from the business tax and the personal Income tax shall be devoted to the state district school fund and the levy for state district school fund purposes shall be reduced accordingly 6 — The present constitutional state board of equalisation shall be abolished and a Rtate tax commission cre- ated at The state tax commission shall axsesa all mines and public utilities ib) The state tax commission shall have power to equalise the valuations of any assessments within any county of ttie state and shall also have the power to equalize the valuations of classes of property between counties act On appeal of ten or more persons the commission shall review and correct any tax levies for local purposes with a view to checking unOn appeal necessary expenditures of ten or more persons the commission shall review any local bond issue and shall bring all of the facts Involved to the attention of the taxpayers together with the recommendations of the commission id The administration of all special taxes for slate purposes shall be centralized in the olfice of the state tax commission ei The stte tax commission shall have authority to preset the a system of uniform accounts for all local taxing uni's and shall have power to enforce the use of such uniform accounting Rvstem It shall also have power to enforce suitable regulations for the pteparallon of nil local budgets and shall have authority to con-dt regular Independent audits of all local public accounts and to take the necessary steps to safeguard public funds tlnougn the prosecution of all violations of proper accounting procedure Would Make Studies Of Public Expenses 7— The legislature shall authorize A comprehensive study of expenditure governmental oigvniznunn and bu mevs methods In connection wnh the operation of the proposed plan of tux revision In Older to determine whether more economical methods of handling the public business nia be developed and lor the pm pose of securing a proper balance between state and local revenues under the proposed plan of lax revision 8 Iroiallv It is iecomtnended that of the governor rail a s'wcial tu legislature tor ttie pm nose ol submitung to the voters ot the Gate tne neirsMiiy onsmmona! amendment vvmrh must bo passed before th" complete tax plan can be put Into operation Necessitates ( hange In Constitution Having made the foregoing the coinmosiou states that thev cannot be trade effective at all points und T the present constitution and lhat the first constructive step tow vrd lux equalisation nrt--In the state of Utah mud be the arm nt of certain consUtutloral provl-lon- s relating to taxation 7 he Rtncndnnns a:c Indicated in it report A dls’lnctlon must be drawn between the proiectid plan of tax revision recommended by the commission and the proposed constttu'ional amendments which the commission has presented for jour consideration It was necessary for the commission to determine upon some fair and basic fjstem of taxation tn order to have a consistent aim In Its work and while It has proposed constitutional amendments which wtu make the enactment nl it la- - p’an it so uid be horn" ui mind that the c piopived -- n tecom-mendJtio- snq-gert- Trouble Absent Senate Formalities Brief Tlirpe Members When Speaker ('alls as Solons Answer to House to Ortler Kolleall puz-zl- ( business e Ready for Real Work Special Session Opens Is Charles R Hollingsworth United States attorney for the district of Utah still on the senate roll call or Two sessions of the state senate and Isn’t he? This was a problem which a Joint session occupied the upper the state senate attacked at its ses- house of the state legislature Monsion of Monday Finding tnat it might day at the opening of a special sesH possibly Involve rather more knotty sion called as Governor George problems than might appear on the Dern expressed It “for the primary purpose of laving the foundation for surface the senate laid the thorlty to supervise the entire tax system Specific Application Carefully Analysed The specific application of these four cardinal principles Is embodied In the recommendations of the commission which are as follows: 1 — All tangible property shall be taxed at uniform rates throughout the Jurisdiction of the authority levying the tax — All Intangible property shall be classified for purposes of taxation Preferably the Intangible property shall be exempt from taxation as property with the express provision that the Income therefrom shall be 3 —All NEW PROBLEM Salt Laker Fears Accept-anrof Kckignation Representative John 8 Bennett who halls from the mountaui-walle- d county of Daggett In the northeastern comer of the state holds the record of being the only legislator who had to traverse another state to attend the special session which opened Monday Because of the fact that McKee pass which leads from Daggett to Uintah county through the Uintah mountains U closed by snow Mr Bennett had to take the mail stage from Ills home town of Manila to Green River Wyo and then board a Union Pacific train to 8alt Lake The total distance traversed was 267 miles a large part of wMch was through the state of Wyoming Mr Bennett averred that this was not nearly so discouraging as the trips the residents of what Is now Daggett county had to take In the winter when their sectkgi was a part of Uintah county To get to their own county seat of Vernal It used to require a roundabout Journey of 800 miles to go from Manila to Vernal towns less than thirty miles apart by air line The procedure Mr Bennett recalls was thisFrom Manila to Green River Wyo by stage from there to Salt Lake by Union Pacific thence on the D Ac R O W to Price and from Price to Vernal by stage profit except Insurance companies shall be taxed at a moderate uniform rate upon the net Income of the business done within this state a Insurance companies shall be taxed on their net premiums STATUS BRINGS L Stine They are Mrs Lucinda Mrs Grace Cooper Stewart Page Miles to Session taxed Utah Legislators Get WEBER SOLON’S Committee Notifies Governor his message was 23 1030 sion commission I feel that I ougnt to speak a word of caution In regard to one of Its proposals The suggestion that all revenue from Income taxes shall be paid Into the state district school fund Is Intended to prevent an Increase In the total amount of taxes in case these new sources of Income are made available The commission Is to be commended for being actuated not by a desire to raise more revenue but by a determination to distribute the burden of taxation more equitably However In Its zeal to protect the taxpayer from Increased but dens th commission becomes the first to deviate from Its own sound dictum that ‘’the constitution should establish the gneral principles of legislative action but not the details” Urge Careful Study of Proposals The piece of legislation which Is now proposed to be w rltten into the constitution should be scrutinized very carefully because of Its possible embarrassment of the state general fund The general fund revenues are at present Inadequate for the legitimate needs of the state government If now the corporation license tax is abolished the tax on Intangibles as property Is discontinued and bank taxes are lost or greatly diminished with no new sources of revenue provided it is obvous that the state general fund will be left short and the only way for the state to get enough revenue to function will be valuations on by raising assessed tangible property without reducing levies which means higher taxes The public expenditures of a growing date are bound to Increase I remind you that the new state Institution created at your regular session will at once call for an Increase In the budget which Is already exceeding the revenues Elastic System Only bound One No system of taxation is sound that is not elostic enough to produce the revenue thet mav be needed from time to time under varying I content mjself with conditions simply inviting your attention to the danger lurking In the proposition and to reiterate my mlt givings about constitutional provisions that are a code of law Instead of general principles underlying a code of law I make no other criticism of the excellent program upon which the commission and the legislative committee have agre"d On the contrary I deem it sound and It has my heartv Indorsement While this special session of the legislature has b“eu called primarily lo consider tax revision yet I avail mvself of the opportunity to call your attention to a few- othr subjects upon which action is Imperative and which I think may be disposed of expeditiously Building Program Revision I rged Th" state budding program hy Chapter 101 Laws of Utah 1929 Is uitrier wav and will troude sorelv needed space and facilities at the several state Institutions Moreover this program of construction will help to stabilize relieve unecoomic condition end therein- - fi'tng Into employment amendments do not limit future legislatures to the particular plan of revision recommended by the commission except In regard to admin- istration Two Fundamental Amendments Needed The two fundamentals contained In the constitutional proposed amendment deal with 1 the classification of Intangible property for taxation purposes and 2 centralized administration In addition to these two main points a provision U made that all revenue derived from any Income taxes which may be enacted shall bo pRtd Into the state distuct school fund There aicsome other minor points contained in these proposals w filch appeared desirable to the commission but w hich do not directly affect the main issues Involved Experience In various states over a long period of years has demonsiiat-e- d the Impossibility of taxtng intangible property In the same manner and at the same lates as tangible property Is taxed Consequently the separation of tangible property from Intangible property Is a fundamental necessity regardless of the enactment of th" contemplated tax revision plan Indeed not a single step toward Intelligent tax reform can be taken until the rule ol uniformity is abolished Central Control Systems Proved The necessity for adequate central superv Irion of a state tax system has and again again bi n throughout Ihc United States and those state which have thp most successful aclmnustiatlve systems Invariably have a centralized authority with sufficient resources and power to supervise the entire tax system The objection may be raised In ll some quarters that the proposed ation of lux control in a state tax commission to violative of the punclple of local The elementary principles of political science do not suMain this ob-- I etun for the power to lew taxes Inheres only In the sovereign The state is soveiiign and Its subdivisions have no taxing powers ex cnpt Mich os are expicssly granted to them bv the state pursuant to article XIII section 5 of the constitution Consequently there can be no such thing as the state cncroachf ing uixn the lights of Its subdivisions In matters of taxation Viewed trom another angle If the assessment of property weie only fur local purposes the argument for local control of taxation inght be sounn but since a substantial portion of the taxes on property for state th’ asset iinrnt equalizapurpose tion and collection of taxes loses its ltvca character and b"comes the concern of the state and It is the duty of the state to that all Its nitrons reetive equal treatment In the levying of taxes for sale pm r poses ’Ih's heroines mirrismxly lirecs-sai- v ns tli stale mine ami nioie assume dti-rs h'iwIiIiiv for n lunetlons surli as the equalization of eduiatuiid advantages who ) u s1 central zed consinento ae pet hup un-trol of timely p’eadli’g f r tne reten- u i of ci rtaln r'is'iiig liviuiL’ies I confess however that I ant rot Prc inent limners efiorts to avirt a committed to the pollcv of sla'" con- - pel Mil of oepresslort pvl of levies fur strictly hxal pur-- j Unf xrtunately two of the protects that were prescribed to b carried poses out during the current biennium do Alteration 3 1U1 not seem to meet the mo3t urcent To 4ut Krai Business needs and ere tlierefore i whth On? of the ooei'aof the state build-Thi"e two mg commission bl!l as originally ln-- 1 apj enr in the stggMrd troduotil was to have a competent imendmn is aie essmihal to bodv s'udv the build ng requirements of of the reirf'in-llunon- s coni-!e:iwell oUn to the end arj tax revision Th" q leslnn borore the that money snotiM not he by Is bulldn go that were not special session of the legislature ronsrturtiiig of tment the not th" eiia justiflxi Tills businesslike provision plan which has been recom- was stricken out and In Ps final mended but ra'lier the conddera-tio- n 'form the bill ordred certain preof constitutional amendments scribed buildings to be construited which (Uf necearv to permit the during the biennium classification of Intangible property for ijurnoses of taxa’ion and to pro- Resolution Adooted By Insanilx Board vide for effective inittnlied adminFm the Utah state hospital there Once these amendments istration included m the state budding aie pa'srd a fairly cons'sfent founwill law an addition to the presdation for fu'uie tax l'gsU'lon ent rrvr htu'd'ng at an estimated hav “ been piov ided Wh'ie 1 am m sviiim'iv vs i h tli-- cost ot 5175 WJ The tn e b'srd fol- progiun icport-- J bv th" tax revi t of m a'lity lerrmlj adupid the h)n ren-tra- 1 e et cer-ti- o-- a" v ' cons-ni-tlona- om-re- l d wi-tc- tl iiim-m‘'st- over for a day Mr Hollingsworth be he stale senator or United States district attor ney— the state constitution seems to Imply pretty clearly that lie cannot be bom— waa elected to the senate from Weber 'county in November 1926 for a four-yeterm which would expire with the first Monday in January 1931 March IS last after serving In both the regular sessions for w hich he was elected he presented hta designation to the governor and It was filed with the secretary of state March 18 he took the oath of office as a federal officer Monday he presented a communication to the senate calling attention to the above facts and also to the fact that the legislature has not been In session since his letter of resignation had been presented He also presented In the same letter his formal resignation as senator effective March 15 last President Hamilton Gardner expressed his personal regret and said he felt sure he was speaking for the other senators in that regard He said the senate would miss the energy and the ability of the senator lroa Weber These proceedings were followed by the reading of a communication from the governor presenting the resignation of Senator Hollingsworth which had been filed last spring The various communications weie ordered printed In the senate Journal and there It was thought at the time that the matter would rest Right to Accept For March 15 Doubled In the afternoon session however Senator George H Ryan of Eureka brought It up again with a motion that the senate accept the resignation of Senator Hollingsworth as of March 15 and that the secretary be directed to notify him and to express the regret of the senators losing th"lr colleague Senator Burton W Musser of Balt Lake had some doubts about the “nunc pro tunc” acceptance of the resignation “The senator has a right to resign” said the Salt Laker "and he did resign on March 15 He became a nonmember at that time But lam rather fearful that if we undertake to accept th resignation as of that date at this time It might complicate the constitutionality of the present session We are all seeking the Rame thing And we don't want to do anything that would complicate matters The president has already voiced the regret of the senators and thanked him for his services" Senator Musser suggested that action be postponed until Tuesday to give time to look the matter up 6“n-atRyan accepted the suggestion and withdrew the motion Changes Actual Power of Party Senator Mu'ser did not mention the cause of lus fears exnliritly but there Is a constitutional provision thnt no man can be officer of state and federal governments at the same time and still another requiring a special election to fill vacancies in the l°etflature Upon protest from various sources against calling a special election on grounds of the exoense Involved Governor George H Dern after g’tlmg the advics of the at- at torney g&neral did not call any such a revision of the Mate's system of taxation" "No Utah legslature” declared the ’ governor has ever been confronted with a more important task and no Utah legislature has ever had a better opjiortunity for constructive service” The formalities In the senate were brief Roll call showed all members with the exception of present Charles R Hollingsworth who was actually present but did not answer when hia name was called since he Is no longer a senator Professor Levi Edgar Young Offers Invocation Professor Levi Edgar Young of the University of Utah offered the Invocation leaving the regular senate chaplain T H Merrill available for performing a similar duty at the Joint session later Milton H Welling secretary of state read the proclamation of Governor Dern calling the special session and the senate was ready for business “I welcome you back to your old posit mis" said President Hamilton Gardner "It lx a pleasure to stand I here and see your faces again trust that during this special session we shall get along with each other in the same kind happy way that characterized our regular session Matters of Utmost Importance to Consider “We have before us matters of the I utmost Importance to consider hope our consideration of them will fairtolerance be distinguished by ness and a desire to do something to solve the problems which are pressing the state of Utah at the present time I trust that we shall expedite our business to the utmost extent I assure you that as far as the chair is concerned that will be the case “I want to take this opportunity to express my personal appreciation for the work of the legislative tax committee and particularly for the work of the senators who are on that committee Those senators have been working since last April and for many months devoted ill their time to that work They deserve our sincere appreciation Their report will be submitted later and I hone all senators will give It their serious consideration" President Announces Order Of Business for Day The president then announced the order of business for the day which was accepted without objection Senator Clifford E Young of American Fork won the chairmanship of the committee to notify the house by be moving that such a committee named and also one to act with the house In notifying the governor that the legislature awaited his pleasure Serving with Senator Young were Balt Senators Burton W Musser Lake and W H Griffin Jr Cache The senators named to tell the governor about the legislature's preparedness were Lucius N Marsden Iron 7 Trane R Welling Boxelder and R J Evans Utah The senate was called out of the recess which followed to hear Representative I A Smoot as chairman of a house committee tell the senators something they had susoected— that the house was ready for business The senate committee later reported that the governor would be ready to read his message at 2 o’clock and Senator Welling moved that a Joint serslon be held at that time The report of the legislative tax committee was read by title The resignation of Senator Hollingsworth was received and ordered printed In the journal and recess was taken until 2 p m At that hour the senate spent a few minutes deciding not to do anything more Just then about the Hola few more lingsworth resignation fixing the hour of the Tuesday session and then adjourned to line up In the corridor and march with duly Impressive senatorial dignity into the chamber of the house Three legislators were absent when the lower house was called to L at noon Monday by Speaker David Stine of Ogden at the opening of the Bates of special sesr ion Ephraim was kept Wanship Summit comity away by illness William C Grump Jr of Bluff Dale Salt Lake county also was unable lbe piesent at the opening roll call the Grant MacFarlane another of not Salt Lake county members did sent take his seat because he had In his resignation as a member of the house following his acceptance of a deputyshtp In the office of County Attorney John D Rice Mrs Emily Carlisle Take MacFarlane’s Seat Action taken In the case of Mr MacFarlane indicated purpose to put an end to the contention that a special election should have been called to fill the legislators seat by establishing that there was no actual vacancy until after the opening of the special session After the house had been informed that Mr MacFarlane had sent hi his resignation it was decided to formally accept the Then Speaker Stine apresignation pointed Mrs Emily Carlisle of Salt Lake to Mr MacFarlane s seat In various committees The proceedings began with the reading of Governor Dern's call for the special session by Chief Justice James W Cli"rry ot the state supreme court Then prayer was offered by the house chaplain Williatm C Hunter Authorize Speaker to Nam Two Committees S M Jorgensen of Sallna Sevier county moved that the speaker be authorized to appoint two committees one to notify the state senate that the house was in session and the other to carry the same information to Governor Dern With the adoption of the motion Speaker Btine chose Lucinda P Jensen of Boxelder county Mrs Grace A Cooper of Price and Mrs Frank Page Stewart of Salt Lake to Inform the governor that the house was ready for his message and selected I A Smoot of Salt Lake George Jefferson of Milford Beaver county and T J Tlngey of Woodruff Rich county to confer with the senate The committees arranged for a joint session pf the house and senate so as to hear the governor read his message Standing committees In the lower house- during the special session will remain virtually the fame as at the regular session about a year ago with the exception that the committee on revenue and taxation was increased from nine to fifteen members This is because of the Increasingly Important part which this committee will play while the tax revision plan are under consideration Add Six Members to Revenue And Taxation Committees The committee as appointed at the regular session included James B Wilson of Midway Wasatch countv Arthur F Becker of Ogden Archie M Mellor of Manti George Jefferson of Milford Beaver county N F Bul-le- n of Richmond Cache county James C Hacking of La Polpt Uintah county Frank G Eastman of Tooele George W LaBaron of Utah county and John Holley of Salt Lake New members added at the Monday afternoon session of he house are 8 M Jorgensen of Sallna Sevier county David A Hirschl of Hurricane Washington county Louis J Holther of Ogden Austin P Miller and George A Crltchlow of Salt Lake and A R Creer cf Spanish Fork These with Mr Wilson were members of the legislative advisory committee Refers Portions of Message To Various Committees They were added to the confmlt-teejp- n revenue and taxation at the suggestion of Speaker David L Stme after the adoption of a motion made by Mr Jorgensen providing for the retention of all standing committees and for the enlarging of this particular group Sneaker Stine referred part of Governor Dern's message relating to the state capitol grounds to the committee on public buildings and grounds the governors reference to the state industrial srhool to the committee having charge of matters concerning that institution and th? proposal affecting the state mental hospital to the committee dealing witn the problems of the Provo Institution The lover house then adjourned until Tuesday when the report of the tax revision coinmtsrion will be formally read - San-taqu- in I election Since the senator from Weber was a Republican the mmbershlD of the senate after his resignation is made up of 10 Republicans and nine Democrats A constitutional majority Is required under the constitution for the passage of a bill With a membership of 20 a constitutional membership Is 11 Therefote If matters came to a strict party vote the Republicans In the senate would be unable to put over anv measure now that Mr Hollingsworth Is definitely no longer a member The absence of Senator Hollingsworth also means that any combination of six senators can now defeat a proposed constitutional amendment since such a proposal requires a vole of the senate or 14 votes out of a total actual memissue of $1150000 and the bonds so authorized have been printed and bership of 19 partly sold it does not seem feasible lowing resolution to which I invite to Increase the amount of this Issue Unless an additional appropriation your attention: “Whereas the legislature of 1929 can be pro lded from other sources sum It appears advisable to resort to anto of the $175000 appropriated be expended by the state building other disheartening makeshift by commission for the construction of constructing and equipping with the an addition to the present mam present appropriation a building In building of the Utah state ho ptlal such form that It may be subseat Provo and quently enlarged tf and when addi“Whereas In the Judgment of the tional money Is provided for that btlitv of relieving the building commission from the present rigid legal sUte board of lmanlty it would be purpose undesirable and unwise to construct At the state industrial school the requirements that all work must b such an addition: and that it will law authorized an administration done by contract and permit the use be to ttie greater advantage of the building and hospital at an esti- of Inmate labor and regular eminstitution If a separate new build- mated cost of $10000 The board of ployees so far as practicable Such ing Is constructed now tlierefore trustees and the stale oullilmg com- labor has an lmimrtant therapeutic be It mission jointly recommended that reformatory and educative value and "Resolved That the state board of the act be amended so as to make the considerable economies mav therrby Insanity does hereby resp’Ctfullv anpropriation available for the con- be etfected if you w UI grant the This would be the governor to call this matter struction of a boys' gymnasium and neerssary authority ak to the attention of the legislature at the remodeling and building of an in harmony with the s’ates use plan whteh is I Its forthcoming special session: and addition to the girls' dormitory gi nerally endorsed by labor that he request that the aforebaid ap- submit the recommendation for your oi guuzztons It would not decrease the of money to be expended amount be made available for the consideration propriation for labor on the authorironstrurtion and equipment of such Should you deem It wise to amend by th’ new building or buildings a may be the state building commission art zed buildings but might make it lolntly agreed upon by the state as above recommended you mlgit possible to g"t larger buildings for board of ucanUy and the state at th? same time cons drr the desira- fn Follotrln Pmr ‘ B" n further building comnuxsion Resolved That the the governor be requested to Inform the legislature that such a building as can be YOUR constructed end equipped for $175-00- 0 will not adequately relieve the present deplorable condition of over1AKE Permssin — It relieves crowding and thnt In order to furcoughs by s quick sod ssfe method nish proper room for the present hosQuik because it gen SI the immepital population die aforesaid apdiate cause Safi beesuse Be propriation should be doubled it f irther oodope Pertussin hatbeen prescribed Resolved That the governor b successfully by doctors for over 25 years Ask your respectfully requested to ak the legislature to amend the building comDruggist about mission law so as to permit the use of inmate labor and regular on construction work so far as practicable ' Inasmuch as the ati'h"rized roilld-prof! am is financed by a bond two-thir- ‘ DON'T COUCH ENERGY AWAY |