to prepare and make to you a full report upon them, that in your wisdom, you might make such final provision for them, as might seem to you just, and within your power; but the appraisers not deeming it competent for them to adopt a course which should induce so great delay, and withal, it appearing to them just, and according to the intent of the law, that those whose claims had been ascertained and affirmed, should not be further delayed of payment, they proceeded to definite action upon them severally, as they were taken up. The amount of claims on the canals and northern railroads, allowed by the board, soon amounted to the sum of $30,815, which were paid or adjusted by the auditor general. Claims on the Central railroad amounting to near $6,000, were ascertained to be weil founded, and others, exceeding $10,000, on the same route, were exhibited, and to the amount of $20,000 on the Northern railroad, near $14,000 on the canal, $3,000 on the Saut de Ste Marie canal, and to $46,560 on the Southern railroad, were presented, constituting, in the whole, an amount exceeding $130,000. In short it became manifest that if the board should persevere in passing definitely upon all claims presented, the existing resources of the treasury, at all applicable to the object, would be forthwith exhausted, and a special session of the legislature would become indispensable, to provide ways and means to carry on the ordinary operations of the government. In these circumstances. I could no longer hesitate as to the course which prudence indicated, and earnestly recommended to the board of appraisers, to suspend their further action. now respectfully recommend the revisal of all existing provisions relative to the appraisement and satisfaction of claims of damages for the right of way; and that either a definite sum, to be determined by the legislature, be proportionably divided among all whose claims are found to be just, or that such future board as may be appointed to perform this necessary duty, be directed to report their decisions to the legislature for confirination, before payment is made upon them. I The report of the auditor general will be laid before you, gentlemen, and I recommend it to your most serious conside ration. It cannot be necessary for me to press upon your notice, gentlemen, that it is at once our interest and our duty, to cherish the public credit, and save inviolate, the public faith. These are axioms which are at the foundation of all good government. It is our duty to see that they constitute the broad basis of our own. All government is attended by expense. To meet that expense, there must be taxes. All taxes are inconvenient, and often lead to discontent. If they be unjust or unequal they always do. But if they be just and equal, an enlightened people will meet them cheerfully; for all know that government cannot be sustained without expense. But it is also necessary that these taxes should be rightfully apportioned, and these expenses defrayed with good judgment, and for proper purposes. A wise legislature cannot effect all this without a well balanced and a judicious system of finance. Have we such a system in Michigan? I beg to call your attention to some results exhibited to you in the auditor's report. For the year 1838, as he states to you, that the amount of assessments of taxes for the support of the state government, was $85,906 97; but the expenditures for the support of government for that year, were $168,485 09. The amount of assessments for 1839 was $92,385 43, and the expenditures during the same year amounted to $169,368 95, besides leaving a large amount unpaid and to be met by the ways and means of the succeeding year. In short, it appears that during the first four years of our state government, a debt of nearly $40,000 has been created, beyond the means provided for its redemption! I am sure it cannot be necessary that I should entreat your serious and earnest consideration of these demonstrations. They force themselves upon our attention. Nor can we fail to perceive, that unless a corrective is found, their ultimate tendency is to dishonor and ruin! The question with you then, fellow citizens, will rather be, how best to avert the evils? Where is the best corrective to be found? Shall we look for it in a decrease of our expenditures? The interest upon the public debt must be paid. Our causes of expense are already greatly decreased; and the auditor general has said to you, that with the exception of the trifling sums paid for the inspection of brigades, and the reduction of the sum paid for bounty on wolves, he can see nothing that would materially reduce the annual demands upon the treasury. Would you further decrease the compensation of those who are employed in the public service? This would be perhaps a fearful experiment If you lessen compensation much below the point which talent and intellectual endowment, and unquestioned integrity would command in the private vocations of life, you would drive much talent and intellectual capacity from the public councils. No poor man, honest and capable, could afford to serve you. His duty to his family and to himself, would compel him to seek employment elsewhere. Your government then would remain only with the wealthy. This is not the theory of our institutions; or else, with those who would seek remunerations for their services, by converting political power to improper and selfish ends! If, then, retrenchment in the compensation of the agents of the people, be neither just nor politic, it results, that the treasury must be replenished by an increase of taxes. But the public taxes are already onerous. Many of them on real estate are no longer paid, and the lands Vol. I. 5 are falling fast within the grasp of the speculator! And vast is the mischief, and incalculable is the amount of judicial litigation to which this course will give birth! One million and a half of acres or according to the computation of others, two million and a half of acres of land-within the state, remain exposed to this process of sale for taxes! Such a condition of things cannot be too much deprecated. But why is it that so many acres are advertised for sale? Your auditor's report exhibits the cause. The amount of tax assessed for 1839, for state purposes, upon an eighty acre lot of land, upon a general average, varies, he tells you, "from 40 to 59 cents; while that for the counties varies on the same lot, from 65 cents to $2 52; the road taxes, from $1 20 to $5 00; and the highest amount of school tax, is stated at 12 26." And if the largest amount which has been assessed upon any lot, be taken as the average upon the entire valuation of property of the state, the result would show an aggregate tax over the whole state, of more than $4,800,000 per annum! A system which leads to such enormity, I am persuaded, cannot endure; a system practically so unequal, so oppressive and so extravagant, ought not to endure. I respectfully recommend a further restriction upon the power vested in the county commissioners, to assess taxes for county and township purposes, coupled with authority to levy specific taxes, for county purposes, where necessary. I also recommend a total abolition of all authority heretofore vested in commissioners of highways, and all other local officers, to levy any road or highway tax whatsoever, upon real estate; and in lieu thereof, to direct the auditor general to assess, levy and cause to be collected in the same manner as other general state taxes are by law to be collected, such an amount of taxes as you may deem necessary and expedient, to be divided ratably, apportioned and paid over, to the several local officers, whose duty it is under existing laws to disburse and pay out highway taxes, and that in making such assessments, the auditor general, (or other state officer,) compute the same according to the quantity of the land, the number of acres, and not according to the increased value imparted to it by the industry of the owner or occupant, except so far as you may deem it expedient to make other provisions for city or town lots; and that as regards taxes for school purposes, that the auditor general add to his assessments of general and state taxes, such further sums as you may deem expedient to be paid over to the proper disbursing officers of the several school districts of the state, in just and ratable proportions. And in order to supply the deficiencies in the state treasury, I would recommend such increase of the rate of the "general state tax," as you may deem adequate or necessary, that so much of the general state tax as is duly collected annually, be placed in the books of the auditor general and state treasurer, to the credit of the general fund, and not to the delinquent tax fund, so that the taxes actually collected and paid over each year, shall no longer be charged with the payment over to the counties, of the delinquent taxes accruing to such counties, or for county, township, highway or school purposes in the same year. I would further respectfully recommend that some mode be adopted by you, (by state commissioners of equalization, or otherwise,) to cause the valuation and assessments returned from the several counties annually, to be equalized, so that hereafter there may be a more equal standard of value. I make these suggestions concerning our revenue and financial system, gentlemen, with great deference for your experience and collective wisdom. So complex and difficult a subject, I desire to approach with great diffidence of my own capacity to do justice to it; but I make them because it is my duty to recommend to you such measures as may seem expedient, and because it is my fixed opinion, that some such measures have become indispensable. I have received, gentlemen, some communications from the state geologist, and from the adjutant general, which, having reached me at a very late hour, must become the subjects of a future communication to you. During your present session, or at some adjourned or special session to be holden by you, it will become necessary for you to apportion the state anew, into senatorial and representative districts. Circumstances may exist to render it proper that I should at some future period during your session, make a further communication to you on that subject; but in the interim, I ask leave, respectfully, to refer to my correspondence with the secretary of state of the United States, in which allusion is made to it. The act passed during the last session of the legislature, for the appointment of a United States senator, has expired by its own limitation. The provisions on that subject, contained in the revised statutes, may be deemed by you sufficient to meet the present exigency, perhaps. In any event, the importance of filling the vacancy which will soon exist, in consequence of the approaching expiration of the term of service of the honorable John Norvell, will not escape your observation. I have received communications from some of the states of the Union, and also from the district of Columbia, which, as well also as the unsettled condition of the currency of the state, will probably be made the subject of a future special message. I feel it to be my duty, gentlemen, again to ask the attention of the legislature to the unauthorized and forcible interruption, by the troops of the United States, of the public works of the state, during the year before last, at the Saut de Ste Marie. The pecuniary loss to the state, resulting from that reprehensible interposition, remains unsatisfied, and the injury to its honor, unatoned for. I respectfully then, renew my recommendation of the last year, that the matter be formally presented to the consideration of congress; and with that view, ask leave to refer to the able report presented by a committee at your last session, to the house of representatives, on that subject. I also present for your consideration, some communications between myself and the officers of the general government, concerning the rude and unjustifiable action of some of the subordinate officers of the customs at this place, in relation to the honorable the late speaker of the house of representatives, which took place at the time of the adjournment of your last session. The honor and prosperity of our state, and the happiness of our constituents, are the great objects for promoting which, it is our duty-with a humble submission to the Divine will-to use our best efforts. And it will give me great satisfaction to be enabled to co-operate with you in any measure leading to so great blessings. January 7, 1841. WILLIAM WOODBRIDGE. Documents accompanying the Governor's message. Executive Department, Oct. 23, 1840. SIR-I have the honor, in obedience to a resolution of the last general assembly of Virginia, to transmit a preamble and resolutions, adopted by that body, in reference to a demand made by the executive of this state, on the executive of the state of New York, for the surrender of certain fugitives from justice, and to request that they may be laid before the legislature of your state. With distinguished consideration, I have the honor, sir, to be, THOMAS W. GILMER. To his excellency the GOVERNOR of Michigan. The committee to whom was referred so much of the governor's message and accompanying documents as relates to his demand upon the executive of New York for the surrender of three fugitives from justice, have had the same under consideration, and agree to the following report: |