| Show Nineteenth Legislature Convenes Monday the nineteenth legislature convened at the State Capitol in Salt Lake City with a full quorum in both houses Governor Dern delivered his message to the lawmakers Tuesday in which he declared in favor of a moderate tax revision He lie set forth that the program program program pro pro- gram should be designed to reach wealth hitherto and thereby thereby thereby there there- by relieve the general property of the state of additional burdens He urged h however wever that the program be designed so as not to place undue burdens upon the business or Industry of f the state He asked that the tax program not Interfere with those who are making only a living wage He expounded the theory that taxes should be based upon ability to pay He asked that tangibles not be taxed as property but that the income from Intangibles be reached In this way the problem of taxing mortgages and bank deposits Is at once eliminated Governor Dern said The governor also suggested that any income tax law be so phrased that a corporation could not circumvent the tha aim of the law by reincorporating In some other state Governor Derns Dern's entire treatise on the revenue was based upon the supposition supposition supposition sup sup- position that real property is now bearIng bearing bearing bear bear- ing as much of the tax burden as it can and that any reform must be made with the view of not increasing the thereal thereal thereal real property burden Governor Dern did not hold forth any hope that taxes could be reduced at this time but rather that new sources of taxation be found to make makeup makeup makeup up for the declining valuation of taxable taxable taxable tax tax- able property and to meet t the burdens of government which must necessarily Increase Governor Dern clinched his Continued on Page Eight NINETEENTH LEGISLATURE TURE CO CONVENES E ES Continued 1 from Page One ments for relief of general property by showing the trend of oi of tax values and state expenses over a period of ten years ears He showed that in 1921 general paid to support the state functions and that in 1930 general gen era eral property had paid in taxes for state functions and Increase of 1827 per cent He lIe showed that In 1921 the tax value alue of the state was and that In 1930 It had reached a high mark of He lIe then showed that the depression j which hit the mining Industry of U especially hard has knocked 1000 I OO off ort the taxable valuation of t tho t d state and that the valuation for 19 tt will be only s sIn In contrast with this falling of off valuation Governor Dern shows during the year ten period the potion po potion tion of the state has increased 13 cent the district scho school l population t I increased 13 per cent the enri enrol in high schools has increased 70 10 I the increase in higher k of learning leaming is 31 per cent Add to Governor Dern points out the them at that hat the L. L D D. D S S. S church which supported many church schools I f 11 years is now withdrawing from fromfield field of secular education and It l lonce u Is al s once apparent that further expo tures can be expected by the theof 7 of the state Should a staggering f If star eral property tax be forced to tf tr this additional burden the gover III asks t atilt to In in- in The Governor Go also discussed message the unemployed situation s gasoline tax highway construe coal use research the juvenile o system Junior colleges water r ir irand and flood lood control |