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(Continued from “Page 1,) tion is incressed ennually and the umount now provided is 50 per cent more than that originally appropriated. Each and every one of these laws should he repealed and fixed appropriations should be made which should not con- tinue beyond the biennial period. Qur budget law is an excellent one nnd I doubt if the same could be im- Proved upon, except in one particular. The law makes it the duty of the gov- ernor to prepare the budget and hear- ings must be held sith the heads of the various departments commenting No- ernber Ist preceding the session of the legislature. While it is the duty of the governor to prepare such a budget, when a governor is retiring trom oftice the budget must necessarily be submit- ted to the legisinture by his. succes- Sor and the budget recommendations wil ] be those of the new governor rath: will be those of the new governor rath- ing from office. It would seem that an amendment should be made pro- viding that the governor-elect should he present at all hearings and that his recommendations rather than those of the retiring governor might be includ- ed. It would be a physical impossibil- ity for any governor to revise and cause to be printed a budget prepared by his predecessor in the few days be-| tween the time that he assumes office and that the legislature convenes, or the benefit of thosé members who ure not acquainted with the budget law, I desire-to call your attention to a few of its ‘provisions. The act pro- vides that within five days after the}! budget has been submitted to the legis- lature by the governor the committee of the house of representatives and of the senate having in charge appropria- tion measures must meet jointly in open session while considering the budget. ‘The governor of his represen- tative has the right to meet with this Joint committee and the committee may HI upon representatives of the various departments of the state to furnish such information and answer such questions as the committee shall re- quire. Together with the budget the . 8overnor must submit to the committee ® general appropriation bill known as . WEDNESDAY, JAN. 12, 1921 MESSAGE jeither the state or county governments. DELIVERED TO sonal that is escaping taxation and Tew counties have made any effort to make certain that all property is as- sessed. Under our system, county as- Sessors are elected for but two years! and are paid very smal) salaries, and! while some are doing most efficient} work, others are not well qualified for | the importaht duties that they are ex- pected to perform. The cqunty assessor has always in mind the next election and the thought that he may offend sometimes prevents him from carrying out the law. One who does his duty, on account of the enemies that he will make, is not lkely to be re-elected, while the assessor who can favor the most people usually stands a bette: chance of being reelected, The coun ty assessor should be an appointive | rather than an elective officer. He should serve for at least four and pos: sibly stx years and should be provided with a better salary and should be fur- nished’ with the necessary assistance so that he could do his work intelli- gently rather than in the slip§shod methods that he is now obliged to pur-! sue, Af the present time the burden of taxation is placed upon real and per- Sonal property. Taxation has become burdensome and if some relief is not provided people will hesitate to invest money in real estate within the state. While our laws provide for the taxation of money and credits very little is} taxed and many people within the state who are well-to-do are paying Uttle or nothing toward the support of Some form of taxation should be pro- vided to compel these people to bear their share of the burden and at the same time relieve the property owner of paying such large amounts, While I realize that the income tax on ac- count of the way it has been adminis- tered by the federal government is most unpopular, a tax of this kind, properly administered is the fairest tax that can be provided. It has been adopted by many of the more progressive states and I believe that constitutional amend- : Che Caspet Dailp Cribune SOLONS AT JOINT SES forts for those committed to his care. An effort has been made to make |the state hospitals as nearly self-sup- porting as possible and while not all jh been accomplished that was hoped for it is costing the state less to con- duct them than it has in the past. On account of the accumulation of funds, |no appropriation will be necessary for the maintenance of either the Casper or Rock Springs hospitals, although jsmall appropriations have been asked |for @ contagious and infectious ward at the Sheridan Hospital and to com- plete the laundry building at Rock |Springs. There is no doubt but that the state should never have gone into the business of operating hospitals, and the sooner some arrangements can be made whereby the hospitals can be turned over to the counti®s or other arrangements made to dispose of them the better for all concert | The board has made every effort to conduct all state institutions economic- ally and at the same time to keep them up to @ high standard. As it is impos- sible for the various members of the board to visit these institutions as often as they;-shoula ‘be visited, the Inspec- tions are infrequent and there is not the supervision over them that ther should be. It woud seem that there should be some officer under the board} rities and reform who should} time visiting these Institutions most ¢: it is possible to obtain education as ean be obtained anywhere. fall to be impreased with the good work that it is the earnestness pable corps of instructors and | ploy: good anj th One who yisits that institution aon | wou but 1% per cent of the total receipts. Nearly all this increase is caused by the development of ofl and gas on ‘state lands. For the first time the commis- sioner of public lands has been collect- ing interest on daily deposits and turn ing the This university has been permitted to drav its funds in lump sums from the state treasury and its accounts do not go through the anditor’s office the custom with every other department « the state government, Why the funds of the university have*been handled in this manner I cannot uni and and | interest h the state has never re I would recommend that the funds of| ceived be! nt to pay the this institution be disbursed by the} salaries of both the commissioner and auditor as ts customary with otlive state | lis deputy. There is no law author- account: jizing him todo this and the money SCHOOLS |which has been received has beets 3 placed in a special fund awaiting dis- In the budget I have’ recommendel| position by the legislature. very liberal appropriations for the cots. | tingents of both the superintendent of! In the report of the commit public instruction and the state board|®% number of changes in the la of education, believing that there is|fecommended, all of which I nothing for which the stata can spend|#re worthy of your consideration. money for which it will receive g returns than frem providing schools for the children of the state believe ot tor| these the recommendation that the two consolidated is most im- . While the constitution }There are 42,077 pupils attending the | V two different boards they are public schools and we have 2,282 teach- | the nly differ- ers “and schoalhouses, being surer is district is In-fir a member of 1001 land board but ficulties on account of the g not a member of the state lan@ boards in the number of pupils and the | 4 constitutic amendment should be ed cost of maintaining sehoc submitted to the people providing far asa rule thé rural districts hav. the consolidation of these two.Boar more difficulties than the city schools | and it might be well to make fhe siate and there are many children in the} auditer a memb of the boast as country who are re little if any| ing five rather the fou om instruction. On account | would make It constantly coming into W . < rural school problem is a most (Continued onf Page fSix.) ve supervision over them. Such} out one and will continue to em-|—————@__ 7 S pena not oy be o ee h us until our lands are settled) neads of these institutions bu' MMe sill Wraith a S [would have some knowledge of the In- SS ee aPhatg igrriS cont oktoae| oN 1. BERNS, Zot Cincinnati, and would be in @ position to pose for which a portion of the funds who says his wonderful ; a where matters come recoived from oll and. gas royaltics| (fan to hehith since éaking up affecting either the conduct of the. rom government Iinds could be pnt| ae has astonished all hlaefriends INSGTTED IT Ore ee) Meet og than for the improving of the commo::|| has gained twent i ome UNIVERSITY. Schools. ‘Sueh of this money as js at |] 2% SUNed. fWenty pounds, the state university at Laramie is a}lotted to the schools should be < ppor- | j ‘host excellent Jnstitution, It has the) tioned on the basis of the teachers en. | 1 and provist shools to be entitled to money must be maintained at @ cer standard) By such a proylsion it would be possible to'not only assist ri ral school district#®but it would teid ‘AGE FIVE SION TODAY ments should be submitted to the peo- ple which will permit the adoption of ® tax of this kind, or some form of license of tax such as they have in a the budget bill and it's the duty of the ae joint committee after its deliberations! to ees are aighere Ht Mamata tax To introduce the general appropriation | aw, it is not bringing In the revenue Dill known as the budget bill and it J8]/that it would if properly administered. the duty of the joint committee after|/1n many instances this tax is. either its deliberations to introduce the general] jot collected or only a small portion of appropriation bill in the house of repre-| jt, We need a new law, the same to sentatives. within fifteen days after the|pe administered by the state rather budget, estimates have been received| than by the counties, and a law of the from the governor. . It is the right of /right kind will add greatly to the reve- the legislature to increase or decrease /nue of the state. items In the budget bill as Jt may deem| ‘ppis year has ‘demonstrated the to be tn the interest of greater econdmy | necessity of making it possible so that of cifigiency but the act provides that} people can pay thelr taxes in two in- neither house can consider any appro-/staliments. ‘There are many cases priation bill except in case of an emer-| where it is impossible for some to pay gency until the budget bill shall have)the full amount at this time and they been finally acted upon by both houses. |}y;i1]) shave to become delinquent if not I want to add that both those whp have/paid before December 31st of the last assisted me in preparing the budget|year, 1 would recommend that our and I will be ready at any and all times | present law be so amended that taxes not only to furnish any Information |may be paid in two installments of 50 thit you may desire, but to assist your! per cent each on December 31st and committees: in ever possible way. June 30th and that provisions be made TAXATION. so that those who haye already paid White no system of taxation will .cver|50 Der cent of their’ taxes shall not be de devised that whf"prove satnisly sat. /OASed ax aelinguente @ | ee isfactory, it is generally revognized| 11 the FepOrts oe ie eee 7 that the fundamental principle of tax-!@@wilization, a number of yecommenda- ation ia equalization, i tons have been made with reference In order to equalize taxes throughout | the Improvement of the laws relat: the'atate, state board of equalization |! to taxation. I will not go into do- to devote. its entire. time to. taxation| tl! 24 to ‘all these recommendations and public utility problems was, pro- but ‘I hope that you will make a most vided for: by the Fifteenth State Legis-|Careful Study of this report as I feel lature. ‘This board, has made every ef:|that by aid ell outs gees fuente : you can do muc! 0 Ing abou! bet pia tilene 44 vince aren weaned to system of taxation within the state. taxes equitably enforced. With very| OWL AND GAS LEASING BILL. few exceptions the board of county com-|' Under the-proyision of-what is known Mmissionera and assesors haye co-oper-|aa the ofl and gas leasing bill as en- bev but there” have been instandes|actéd) by the last congress, ttc rtate where they have déelined to co-operate | will receive certain royalties from oil and have also beén ihclined to ignore}and gas produced on government lands. the instructions of the stato board of|For that which was produced previous equalization. “Their doing so has com-|to the passage of this act, the proceeds pelled the state board ito order raises|/from which have been impounded, the in the valuation of property under 'cer-| state will receive 20 per cent of the tain classifications and this attitude on government's royalty. It is estimated the part of the county commissioners that the amount of money impounded has prevented equalization within some ;from the proceeds fromm the oil pro- cf the counties. The Wyoming law|duced on these lands is $11,250,000, of provides that property be assessed at its|which the state's share, basing the same fall and true value, and many instances|on 20 per cent of a 20 per cent roy- whero property has been assessed on|alty received by the government, will this basis the county commissioners! be $50,000. It is impossible for any- instead of reducing the levy for county|one to accurately estimate the pr purposes have taken advantage of thejable revenue that the state will receive same to raise-more money for county|as its future share in royalties from purposes, This accounts for the in-jo!l and gas produced on, government erease in taxes in many of the coun-/land, but from what figures as I have ties, ant, had the county commissioners |been able to obtain, the state’s income 80 desired taxes’need not have been any from this source forthe coming year higher, where assessments were made in|should amount to about $202,500 a jaecordance with the law and these same|month, or $2,430,000 for the year, .Add- county commissioners in order to evadejing to this $560,000 from impounded responsibility for the increase in taxes|money would mean a total of over have made it appear that the board) $3,000,000. of equilization was responsible for their] Under the provisions of this act these own extravagances, _ |royalties can be used either for the In most instances but a small portion |building of highways or for education- of the money raised by taxation isjal purposes. While we have a right if necessary for the support of the state|we so desire to spend this money as government, but the major portion of it goes to the support. of the counties, | fast as it is received for the purposes specified it would be a very grave mis- school districts, and incorporated towns |take to establish such a precedent, as JACOB SCHWOOB OF CODY—Une of the three Wyoming presidential electors who Tuesday cast their ballots for Warren G, Harding for president at Cheyy enne. Peter Kooi of Sheridan was chosen to carry the ballot to Washington, | oe ! jth. burden of taxation at this time o appropriation of $50,000 for this pur- part of this money might be used for) pose and it seems to me very neces- road building, for the support of the/sary that proper bathing facilities be common schools, and a smal portion! provided for those who cannot afford doing and yt] to greatly improve the standard of | oe} Such schools. of those connected with it. It is ne only providing a higher education the youth of the state, but among its{ It is also the purpose of the depart students are many who yor financlal|ment to co-operate in providing voot reasons could not afford to go outside | tional education and to encourage the os for the Ame! of the state to obtain an education. 1t/ establishment of cla: has only been in recent years that very | icanization of foreign many have attended the university but}a5 there are a sufficient recently the enrollment has increased | Justify the expenditures, number tc to enable the university to complete its|to patronize the priyate bath houses. j building program. is | An appropriation has been asked for STATE INSTITUTIONS. |to complete the building provided for by The state institutions, with the ex-|the last legislature at the School of ception of the penitentiary, are in, a|Mental Defectives, as the amount ap-) very fair state of repair and large ap-|Propriated was inadequate. The .num- propriations are not necessary for their ber of inmates in that institution is improvement or enlargement, The constantly increasing and if the work penitentiary is in need of a thorough|undertaken by the state board of educa- overhauling and a large amount of tion in locating defective children is money must be spent in order to reno-| continued we can expect a still fur- vate that institution. In addition, the|ther increase. A number-of counties penitentiary is too small to care for|have dade a practice of haying com- the number of prisoners that we have |mitted to thi institution people who at the present time, and in order to|have become feeble-minded on account provide for them certain alterations for old age and who were really county will have to be made in the cell house. |charges and should not have been sent} At present we have about 301 prisoners,/to this institution. “A home of this) part of whom are trusties and are not |kind is not for those who have become | confined to cells, but we? reat tor* but B70. “Tie so-callad trusties ent board of Charities and reform. has and the guards occupy quarters in the {refused to aecept those whom it be- same part of the building and in order lieves to be county charges. The law to lock up the trusties at night, the /should be so revised that persons of guards have to be locked up with them.!this kind could not be committed to In order to release the guards in case this institution. The board of charl- of a disturbance, the trusties who are ties and reform have been much grati- not always trustworthy are released at fled by the improvement that has been’ the same time. It will cost at least/made in the administration of this in- $100,000 to make the necessary altera- stitution. Never until the present timo tion at the penitentiary and an addi-|/has anyone been in charge who has tional sum will be required for the|had experience in caring for this un- installation of new cells, jfortunate class of people and in order It will only; be a matter of a very |tomfind a capable superintendent it was few years until we will have to elther|necessary to employ a man from out- double the size of the Rawlins peni-|side the state. The inmates of the tentiary or to build another institution. |school are now receiving proper in- On account of the high cost of main-|struction and aré making such prog-| taining prisoners at Rawlins due to|ress us‘could be expected from them. | the fact that nothing can be raised|'The revenues of the institution have there, it would seem to be to the best|been increased through the fact that | interests of the state to build another|these people are given one: thing to) institution in some section where agri-|do and it has been necessary to lease | cultural conditions were such that the) tdditional grounds to provide employ-! institution could be largely self-support-|ment. ‘The board feels that it has “ac-| ing. ‘There ‘is another advantage in|complished much in the changes made| having such an institution foy the |in the administration and conduct of reason that we will always have pris-|this institution. oners who belong neither at Rawlins| yew people within the state have or at the Industrial Institute and it{any knowledge of the State Hospital| would seem to the interests of all con-|for the Insane or the manner in which cerned to have an intermediate insti-\it has’ been conducted. The present tution, using the Rawlins istitution for|poard is not deserving of any especial the more serious offenders nnd the|credit to itself, but the credit is due] Industrial Institute for boys. ‘There are/tg Dr. C, 11, Solier, who for many. years | being continually sent to the Industrial|has been superintendent of the State Institute men who on account of their|tyospital for the Insane, Due to his age should he sent to some other kind] efrorts it is a model institution and the of an institution and should not be con-|state is most fortunate that it has had fined with hardened criminals such 48 /at the heud of that institution one who | we have at the penitentiary. Often|not only thoroughly understands his theso men have a yery bad influence |work and is a good business man, but with the younger boys and it is neces-|who best of all is tireless in’ his ef- sary, to keep them apart from the young | ——=— ——— — boys. The state has a thousand acres of choice agricultural land near Worland | and new buildings could be built there apart from the present buildings where this different class of prisoners could | i cells Were born feebleaninded, and the ‘pres: cell|mentally defegtive, but far those who! ceives from the state has been from a, so that there js neither sufficient build-| Some way must be provided eithe> ings for the proper housing of the |by constitutional amendment or other: | dents or equipment for their instruc-| wise so that county superintendents of | tion, |schools can be paid adequate salaries, A number of new bulldings are neces sary but most of all there appears to be needed a central heating plant ana) ai position, has an addition to one of the girls’ dormi. | "fice. sig | It is to be hoped’ that you will ap. tories. The university will have in ° : building fund about $100,000 which wit! Preciate ‘the aed oof bettering our schools, that’ you wiff be disposed to be required to erect the heating plant, m but it-seoms necessary in order to pro-| Providing ample funds for that pur pose, and will give the matter of scho) vide living quarters for the girl stu- Ten ae eae en pitation Ge meats |leglalation most careful consideration, STATE LANDS. for the. dormitory. | effort has been made by do so at a great svc The university has a number of| sources of incomo, from the federat| government, from leases and _royalti on lands, but the support which it r: Ever both |missioner of public \that department on a business pasts. | We have endeavored to handle the af fairs of the office in accordance wit Semnill tax levy, foi maintenance, to- gether With mi tax levy for build ings! While I have recommended ¢lse- where the doing away with levies for the support of state institutions, be- Heving that it is better to have dit appropriation, I feel that in the ca: of the university an exception should be made for the reason that this insti tution should be kept as free as pos- sible from politics and that it is not to the best interests of the university that those confiected with it should be com- , pelled to come here and lobby at each Chaser, but where it was apparent that fiession of the legislature. Further, the !4nd8 would increase materially in levies provided Will take care of that! Value, we have declined to put them institution under» ordinary elroum.|0M Sule, Further where the state own. stances and 2s the assessed valuation | °d large tracts we havo refused to se of the state increases, the | : the aupport of the wniversity will cor.{done in the past. Lands have com: |manded much better prices esp than for respondingly Increase, and can grow In | : proportion to the state. However, 1/Merly, and in several instances larger feolthat.the-unlverslty ‘royalties have been received, both for should ‘confine ; “Bh itself strictly to higher education, that | Coal and oil leases. ft should hi no connection with the The total receipts for this office, not common schools of the state and that| {cluding trust funds, have ineres many of the things that it has been} »¥ $1,496,980.03, or nearly 77 per cent doing that might be classed as side- in the biennial period. In ore month lines should be discontinued. While the| the total receipts of the office excced- Agricultural college should be in a po- ed the amount for the entire biennial sition to co-operate and assist those «n- gaged in agricultural pursuits I do not, believe that it shou'd spend large sums | for this purpose but rather such wor should be done through state agricul tural department. It ‘s my opinion that fr the university will confine itself zo those activities for which it wag in- tended that if the present levies are continved they will he sufficient so that the institution can continue to grow and can be built up into a great in- stitution. 1 By some provision of the law, the sami duty to compel people to pey rentals or royalties but to secure wh’ we believed a fair return to the state considering the value of the respectivs leases. In the sale of lands we have attempted to determine a fair valu tion both to the state and the pi amounted to conducting the office rs in such places | as those who are qualified can either | not afford to serve or if they do accept | of the state land boards and the eom- lands to conduct the law, to show to every one the same consideration, and to secure the greac- est possible revenue to the state, at the ime realizing that it was not our unfair funds for| the more valuable portions, as has been | period of 1911 to 1913, while the cost of | “My friends are all astonished ov mv wen'erful restoration (to healt) since taking Tanlac,” sald John H. Berns, of 308 Hast Front 8t., Gino nati, Ohio, recently. _ “I don't know. what it is, but thers is something about Tanlac that certain- ly does the work," he said, “and [ firmly believe if it hadn't been for this medicine I'wouldn’t be here now. It completely restored my heait have gained twenty pounds be have a splendid appetite now eat anything I Want.without t bled in the least afterwa: “Before taking Tatac my health was dreadfully rundown, My main: troulle was indigestion, and I Suffered misers night and Way. I never seemed hun- Bry, and the Jittle i ate upset my stomach. I was nervous and cvulent get 2 good night's sleep. I jost thirty four pounds and ,was goinggdown hill rapidly. Jt seemed like the more medi- cine I took the worse T gat. “But since taking Tanlac Tam like a brand-new man. I sleep like ‘a farm hand all night and feel just fine all day. In fact, 'm a perfectly well man ono more. lac certainly beats anything I ever saw in my life.”” Tanlac is sold in Casper by Casp rmacy, if Aleova by Alcova Mer- “Barnett's of Course” and cities. An example of good man- agernont by county commissioners is that of Laramie County, where the as- sensed valuation is $35,000,152.98, and under the law, thé county commls- sioners could levy a maximum levy of/greater proportion of 3.45 mills. Yet the levy in this county is but 1.25 mills, which raises for gen- eral county purposes $344761.94. In AlbauyCcunty( where the assessed val- uation is considerably less, there Is a levy of 3.65’ mills and the amount raised for general county purposes Is $100,083.58. Natrona County, which has the highest assessed valuation in the state, has a levy for general county purposes of 4.20 mills which will pro- vide nearly $200,000 for the coming year. Counties like Washakie and ‘Weston have a levy of 6 mills and the cost of their government, while they have comparatively small valuations, is greater than in Laramie County. In order that more economy may be prac- tised in the different counties of the State it woudl seem that the maximum amount which the counties may levy should be reduced in all counties having fan agsesed valuation of over $10;000,000. "The methods pursued of assessing Property in the various counties is as a rule very crude; classifications are too broad and county assessors have ap- parently made little effort to equalize valuations within their respective coun- ties. Too little attention is paid to the actual value of individual pleces of _ property and much of the property as: sessed is never seen by the assessor. Such a system works many hardships and {gs unfair to property owners in that it permits some to avoid taxes while others are overassessed. There is much property both real and per- not only would it lead to extravagance |be cared for. Unless some provision | but the sources from which they are/is made at this time we will have a} being derived are not unlimited and }large number of criminals on our hands the oll and gas within the state willl/and no place to confiné them. not last forever. I believe that the| The State Bath House at the Big this money|Horn Hot Springs Reserve is a dis: should go into permanent funds for} grace to the state and shoud either be the support of the common schools. On|remodeled or a new one built « account of the necessity for lightening | ear! TRUNKS-—SUITCASES HANDBAGS Metal and Fibre-Covered Trunks, Various Sizes—$18.00, $22.50, $40.00 SUITCASES Tan, selling regularly at $10.00, ; now priced at $3.95 ; Black with brass corner pieces, regularly $10.00, now selling at $7.50 HANDBAGS ‘In tan leather, beautifully made, big, roomy models, $7.50 Holmes Hardware Co. MEN ONLY! 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