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York) have been repealed. Important changes in canal policy have been made. The examination of numerous claims against the State, heretofore requiring a special act in each case, has been provided for by a single statute. The excise laws have been modified in conformity with the judgment of a majority of the people. A general law for the incorporation of villages has been enacted. The powers of the boards of supervisors of the several counties have been enlarged. Metropolitan and other district commissions, which had absorbed the rightful powers of local governments, have been abolished. The management of their own affairs has been restored to the people of the great cities. The initiatory steps have been taken to secure a more just and satisfactory assessment of property for taxation.

The subjects engrossed, in a great degree, the time of the Legislature at the last session. The disposition then made of them having commanded the popular endorsement, the principles involved may be treated as settled. I am justified, therefore, in the hope that the present legislative session will be much shorter than usual. It will be a relief to the people if the volume of annual legislation be diminished; especially if they see that much of the diminution is due to the defeat of the private schemes which are so frequently thrust upon your consideration.

Although the people of this State are enjoying a fair degree of prosperity, they feel sensibly the heavy burden of taxation, Federal, State, and local, which rests upon them, and which, as heavy taxes always do, lessens their home comforts and interferes with their efforts to improve their condition. They watch closely their representatives, legislative and executive, in the administration of public affairs. They expect retrenchment of expenditures wherever it is possible, and have a right to demand that legislation be confined to its legitimate purpose, to wit, the equal protection of all and the promotion of the general good. They know that all the money drawn from the public treasury is

taken out of their earnings; that there is, in fact, no public treasury except in the pockets of the people. Willing to be taxed for the legitimate purposes of government, they are not disposed to be parsimonious in contributing thereto; but waste, extravagance, and taxation for the benefit of private speculative enterprises, will incur their condemnation.

The tendency on the part of both Federal and State Legislatures, for many years past, has been to the making of laws for the benefit of a favored few, protecting and advancing special, at the cost of the general interests. Those who seek such legislative favors are always ready to put forward the specious argument that some public benefit is likely to accrue as a compensation for the private gain assured to themselves; but in too many cases the result is simply that new burdens are imposed on the people. This evil is one of great magnitude. Our government is a government by majorities; but it is a mistake to suppose that the governing power, even when vested in a majority, has the right to impose taxes upon the people at large for purposes of private benefit.

It is time to return, both in Federal and State affairs, to a full appreciation of the principle of justice to all, upon which our government is founded. Our country has passed through the struggles and trials of a great civil strife, and our people are rapidly forgetting the causes which engendered it, and the griefs and sorrows it produced. While the nations of Europe are convulsed by war, or stand in dread of it, a merciful Providence blesses us with peace. Gratitude to God, as well as our interest, demands that we shall cultivate, all through the land, the spirit of magnanimity, charity and patriotism; then, if wisdom shall inspire our counsels, we may easily throw off the burden which folly and evil passions have put upon us, and enter upon a new career of public and private prosperity.

TAXES.

The rate of State taxation this year is about seven and one-fourth mills. Nearly one-third of the tax is for the annual payment of our war bounty debt, required by the act creating it. Besides this, one mill was necessary to provide for obligations incurred and claims audited in former years, but for payment of which the Legislature then omitted to make appropriations. It was not a question of discretion, but a matter of State honor, that these claims, heretofore examined and audited by the proper officers, should be paid at once. They ought to have been paid before. This item will not appear another year. Five-eighths of a mill are levied to meet payments for work on the new Capitol. The two last mentioned items amount to about one-fourth of the whole State tax.

The new Capitol was begun under a former administration; it is for the people, through their representatives, to say how rapidly the work shall go on. It is manifest that the cost of this work will very far exceed the original estimates, and the limit imposed by law; to this I deem it my duty to call your especial attention. The act conferring authority on the commissioners to erect a new Capitol (chapter 830 of Laws of 1868) explicitly provided "that they shall not proceed to the construction of the said new Capitol unless they shall be satisfied that the expense thereof shall not exceed, when completed, four millions of dollars." The sum of one million six hundred and three thousand seven hundred and fifty dollars and fifty-three cents ($1,603,750.53), independent of six hundred and forty-seven thousand five hundred and sixty-five dollars and sixteen cents paid for land) has already been expended in the construction of the building; and the foundation only is completed. It is due to the commissioners to say that before they commenced the work they had estimates from skilled men which came within the limit of four millions of dollars; they claim also that the work above the foundation

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will be, proportionately, less expensive. It is nevertheless evident that the cost of the building when completed, will be very greatly in excess of the first estimate.

It is for you to provide a remedy for this very unsatisfactory state of things. If the whole work is to go on, perhaps the plans might be so modified that a building of much simpler and less costly style could be erected on the present foundation, and yet all the accommodation needed by the State government be afforded. Nor do I see why, with the abundant space occupied, part of the proposed Capitol building should not be appropriated to an Executive residence; this would be a saving to the State. If, on the other hand, the work is to be stopped or suspended for a time, this can be done with less loss and inconvenience now than at any future period in the progress of construction. A new Capitol is, unquestionably, needed; but, unless the plans can be so modified as to insure that the cost will be very much less than it now promises to be, and not much in excess of the original limit, I recommend that the work be suspended, at least, until our war bounty debt, which requires about three millions of dollars of annual taxation, be paid.1

STATE DEBT.

The greater portion of the State debt consists of the war bounty debt, which will be extinguished within seven years through the annual taxes imposed by the act which created it. The unpaid portion of this debt amounted, on the 30th of September, 1870, to nineteen million five hundred and eleven thousand three hundred and ninety dollars and forty-two cents ($19,511,390.42.)

1 The supply bill, chapter 715, appropriated $650,000 for continuing the construction of the new Capitol. The act appointed Hamilton Harris, William C. Kingsley, William A. Rice, Chauncey M. Depew, Delos DeWolf, and Edwin A. Merritt capitol commissioners in place of the existing board. Resident mechanics and laborers were to be preferred provided their employment did not increase the cost of the building.

The residue of the State debt, amounting to twelve million eight hundred and ninety-seven thousand seven hundred and fifty-three dollars and eighty-four cents ($12,897,753.84), was in existence before the war, and was incurred in gold; it is to be satisfied, not from taxation, but out of the revenues pledged for its payment. No part of the principal will come due this year, and you will merely have to provide for the payment of the interest in coin, in accordance with the policy which the State adopted last year. The entire State debt was, on the 30th of September, 1870, after deducting the unapplied portions of the several sinking funds, thirty-two millions four hundred and nine thousand one hundred and forty-four dollars and twenty-six cents ($32,409,144.26) a reduction of six million four hundred and fifty-five thousand three hundred and four dollars and forty-eight cents ($6,455,304.48) having been effected during the past two years.

SALT SPRINGS.

The quantity of salt inspected from the Onondaga Salt Springs during the last fiscal year, was eight million eight hundred and fifty-one thousand two hundred and fortyseven bushels (8,851,247). This shows an increase of production, compared with the previous year, of three hundred and sixteen thousand five hundred and eighteen bushels (316,518).

Revenue for the year, eighty-eight thousand

five hundred and ninety-nine dollars and ninety-seven cents.

Expenses, fifty-four thousand six hundred and eighty-eight dollars and ninety cents......

Net revenue to State, thirty-three thou-
sand nine hundred and eleven dollars
and seven cents..

...

$88,599.97

54,688.90

$33,911.07

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