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Show GOVERNOR HAWLEY OUTLINES TAX SYSTEM IN HIS SPECIAL MESSAGE Governor Hawlcy's message to the special session ot the Idaho legislature legisla-ture at Boise, Idaho has many radical points which are to be discussed: The following extract from the governor's message reveal the telling points In question and convey n general Idea of Ita contents: "To the members of the senate nnd house of representatives: "Most important of all subjects to the.' citizen Is that of taxation. Money must he provided to meet state, county and municipal expenses, and the most difficult governmental problem prob-lem Is to adjust the amounts assessed and collected bo that all taxable property pro-perty may be proportionately burdened- and each citizen pay his full share neither moro nor less of the required revenue. "The constitution of Idaho expressly ex-pressly provldos In section 2 of article arti-cle 7, ' " 'That the legislature shall provide Buch revenuo no may bo needful by levying a tax by valuation, so that every person or corporation . shall pay a tax In proportion to the valuo of his, her or Its property. "'This Implies absolute uniformity in the assessment of all taxable property pro-perty and that each separate piece or parcel of property, not exempt from taxation, shall bear its proportionate propor-tionate share of the burdens of governmental gov-ernmental cost. It Is a wise and salutary salu-tary provision of our fundamental law the law ns mado by the people and not by the legislature, intended to prevent discrimination for or against any kind or class of taxable property, and to prevent favoritism being shown any person or class In any section sec-tion of the st,ate. "Full Cash Value." "While the constitution docs not provide a fixed rate for assessment purposes but in this provision seeks simply to secure uniformity in the amounts to bo paid, our statutes are explicit In regulating the values hi be placed upon all property assessed Section 1652, revised statutes, reads: '"All taxable property must be assessed as-sessed at its full cash value.' "Almost as a matter of course, with each county assessor violating his sworn official duties in the mat-Iff' mat-Iff' ter of assessments, and sustained If therein by the other officer of his w county, some of the assessors, np- 1 parentiy desiring to relieve the peo- H pie of their counties from paying 1 their Just proportion ot the state taxes, reduced the average assessment assess-ment rate and so correspondingly les-nuned les-nuned the total ot the assessment roils of their counties.' Such course not only resulted in great Inequalities in the amounts paid by tho several counties for stato purposes, but naturally nat-urally caused other county assessors to make like reductions, and, as the result, the entire assessment roll ot tho state in 1910 showed less than 20 per cent of the actual value of the taxable property. "All county officers connected with tho enforcement of tho revenue laws were a tonce notified to net in strict accordance with the statutes, and an honest attempt was 'made by most of tbem to do so. "Our efforts evoked bitter opposl- Htlon and strenuous attempts were put forth by many ot our citizens and some of our newspapers to defeat tho reform and continue tho old methods The result was that after tho stato I board of equalization had finished Ita labors wo had raised the assessment roll of tho stato In round numbers from ? 127,000,000 to $330,000,000, and had ndvanccd the assessed value of the stato to about 70 per cent of its actual value, with tho certainty of reaching tho full cash valuo during the coming year, and the Intoleiably high, tax rnto prevailing hns been greatly reduced." I Why Special Session. JI "I believe the only method of in- II telllgontly concluding upon a subject N so important as n general rovenuo JJ. law for tho state, Is to do so at a LLvtV, special session wherein no Interven ing legislation can be urged, and with a foundation carefully prepaid by competent and trustworthy men upon which tho legislature can readily read-ily build a measure. "So believing, I called some months ago upon Judge John F. MticLnnc nnd Hon. Frank Mnrtin to prepare with the assistance of the attorney-general's office, a thorough and complete I elision of our revenue laws and the necessary amendment to the constitution." consti-tution." "Tho lcsult of. their labors Is nov before you, nnd. It not ndopted hi Its uutirety by you, will In any event groutly facilitate your "labors. I believe be-lieve It will be tho part of wisdom for you to adopt, without substantial change tho main revenue law as pre sentcd. Any rndicnl changes might mnkc a chaotic mass ot confused lsg; Is ation of whnt Is now a harmonious carefully, considered measure." "1 recommend tho other and additional addi-tional revenue bills and resolutions for constitutional amendments, pie-sentcd pie-sentcd by the commission ,bo carefully care-fully considered by you, and if they are In accordance with your iden ot correct legislation, be adopted as submitted, or amended to meet your views'. "I desire also In this connection to call your particular attention to the report of the lcvcnuo law commission, which is herewith submitted to you. It contains In clear, concise and well considered langunge a statement of tho changes proposed, the reasons Including In-cluding tho commission to advocate such changes, and references to the statutes of other states wherein such changes have heretofore been mado; and will, I believe, greatly assist you in concluding upon various mooted questions." "The Tax Commission. 'To secure an impartial and uniform uni-form assessment requires tho power ot flnnl valuation be centered in a tribunal composed or men of different differ-ent men ot different political opinions, opin-ions, selected by reason ot their peculiar pe-culiar fitness for the task, and holding hold-ing their office for a term sufficiently long to prevent their being Influenced Influen-ced by suddenly invoked but only temporary public clamor. It Is almost al-most impossible for a county assessor, assess-or, during a two year's term "to acquire ac-quire the necessary knowledge ot values to enable him to Intelligently assess all the property of his county; It Is absolutely Impossible to hnve a uniform rato of assessment between tho counties under a system which leaves the question of values with tho county commissioners and the assessors, asses-sors, reviewable only by the stato board ot equalization during a limited limit-ed session. "While in Bome states a dlftcrout system Is in vogue ,In nearly one-halt of the states ot the union tax commissions com-missions have been created with full powers to act in all matters pertaining pertain-ing to their duties. In no state where in such method hns been adopted Is there any disposition to return to old methods. The tax commission provided for in the main revenuo bill submitted is one ot tho vital questions ques-tions for you to consider." Quadrennial Assessments. The main bill provides in section 1!) for quadrennial assessments after tho year 1914. I believe after considering consid-ering tho subject that tho provision Is a wlso ono nnd that only in Isolated instances will it change tho value llurlng any four years of tho future as to work hardship on cither tapay-or tapay-or or tho county. Section 77 of tho proposed revonue Inw provides the method of assessing banks by adding undivided profits nnd surplus to tho pnr valuo of the shares and deducting the assessed valuo of tho real estate belonging to the bank . An Innovation has been made by the provision of section 132 of tho main bill In that taxes are to be payable pay-able twice a year. I believe this a wlso nnd snlutnry reform and that it should conunond Itself to your favor- able consideration .The lnws of both Oregon and Washington contain slut-lur slut-lur (S-ovislons nnd 1 understand hnve worked out well in their practical op-oration." op-oration." Section 12 of the j.ropcsed revenue law treats of exemptions and Is worthy wor-thy In Its now provisions of your most careful consideration. The Important Im-portant changes are: "FlrM, Kscmptlon of Improvements on land occupied or used as a home by Its owner, In the sum of $2C00,00. "Second. Tho household furniture, musical Instruments and Jewelry in actual use Is exempted." "Third, Hcsldcs growing crops, fruit and nut bearing trees are exempt for four years from tho time of their planting In orchard fcriu nnd grape vines for three years after planted as vineyards." "The most radical change In our exemption ex-emption sstem Is proposed by subdivision sub-division 12 of section 12, which provides pro-vides for exemption of money, evidence evi-dence of Indebtedness and accounts. Upon principle I should oppose, this change were it not for tho fact that we hnve tried for nearly CO years to reach these things for taxation purposes pur-poses and lamentably failed In so Ing. Practically all tho taxes paid by owners of this clnss of property now comes from those who nro not dealers deal-ers In money. Thoso who possess such property. In lnrge amounts Invariably In-variably escape taxation." "The full cash value system Is main talned under tho provisions of tho proposed revenue law as the basis for assessment. This, I urge, should be done. It Is Impossible, to cquallo taxation under any other system. Only On-ly by assessing all taxable, property at Its real value can the curse of high tax rates be avoided." Tho wholo amount ot taxes raised In 1911 for state and county purposes Is ;4,r.r7.795 as against 3,286,G57.18 in 1910 nnd 3, 140,008. 17 in 1909. An Increase of course was to bo expected, expect-ed, both because there was an additional addi-tional amount of over $200,000 raised for stato purposes, and the cost of maintaining somo of tho county governments, gov-ernments, especially the new counties coun-ties ,w(i8 increased .but thero can bo no excuse given for an Increase of $1,271,139 over 1910, nn increase of over 38 per cent. . . Cnsh Value Not to Dlame This Increase In the amount paid by tho different counties Is not, nB will bo readily seen, duo to the enforcement en-forcement ot tho cash value system, and the blame therefore cannot bo legitimately placed upon the shoulders shoul-ders of myself or any other stato officer, of-ficer, but must rest where It belongs, on the county nnd city authorities. This must have been evident nt all times to hnvo given tho subject any thought, nnd leads us to bcllevo that thoso who have persistently cbnrgcd tho Increase in nmounts pnld as taxes to the enforcement of tho la', were, in so doing, either woefully Ignorant Ig-norant of the subject discussed or were intentionally trying to deceive the people. Dismal Croaking is Sweet Music. I do not refer, of course, In this connection to tho dismal croakings o fthoso whoso taxes have tho past year been greatly Increased for tho solo reason that during tho years preceding they had been ot the favored favor-ed tow whoso property was assessed at lower figures than that of thelt neighbors and thus Imposed their own tax burdens on tho less fortunnto in tho community who were theroby compelled to pay an excessive nmount. Tho bowlings of this class should sound as sweet music In the onrs of all right minded citizens. Invitation to Bankruptcy. "Tho entlro system was on invitation invita-tion to bankruptcy and oven with theso high levies sufficient funds were not raised for tho conduct of tho business of somo ot tho counties, or elso the commissioners have been grossly extravagant In fixing tho sums to bo expended for tho current year. , "The main revenuo law should bo acted upon promptly nnd tho other matters Involved can bo considered later. Under the system that was permitted to grow up through years of violation of tho law by which each assessor sought to keep as low as possible the valuation of the tnxnble property of this county, the levy In the municipal divisions of somo counties coun-ties reached the abnormal figures ol ? nnd S per cent, nnd at such appalling appall-ing figures eastern financiers could not be expected to make Investments, especially in view of the fact that the law plainly demanded full cash valuation. Discard Politics. "I do not think It out of place to call your attention to the duty of dismissing dis-missing from consideration all questions ques-tions of mere partisan advantage nnd to Btate the people arc In no mood for petty partisanship. The people expect allko from your honorable bodies nnd from myself nt this particular time the best service of which we nro capable cap-able without regnrd to what the effect ef-fect may be on persons or pnrtles. Thoy have the right to expect each nnd every one of us to rlso to the full measure of patriotic citizenship nnd do our whole duty ns (Sod gives us the light to sec that duty." Without oplatos or harmful drugs of any kind Foley's Honey nnd Tar Compound stops coughs nnd cures colds. Do not accept any substitute. Co-operative Drug Co, Itching, torturing skin eruptions, M disfigure, annoy, drive one wild. 'H Doan's Ointment brings quick relief iH nnd lasting cures. Fifty cents at any B drug store, M |