odification, in order to comply with this constitutional
provision. Two modes of limiting these powers have the sanction of
experience. All large expenditures should meet the approval of
those who are to bear their burden. Let all extraordinary
expenditures therefore be submitted to a vote of the people, and no
tax be levied unless approved by a majority of all the voters of
the locality to be affected by the tax, at a special election, the
number of voters to be ascertained by reference to the votes cast
at the State election next preceding such special election. Another
mode is to limit the rate of taxation which may be levied and the
amount of debt which may be incurred. It has been said that with
such restrictions upon the powers of local authorities the
legislature will be importuned and its time wasted in hearing
applications for special legislation. The ready answer to all such
applications by local authorities will be to refer them to their
own citizens for a decision of the question. The facility with
which affirmative votes can be obtained under the pressure of
temporary excitement upon propositions authorizing indebtedness may
require further restrictions upon the power to borrow money. It is
therefore suggested, for your consideration, to limit the amount of
debt for a single purpose, and the total amount for all purposes
which any local authority may contract to a certain percentage of
the taxable property of such locality.

The evils here considered are not new. Fourteen years ago Governor
Medill, in his annual message, used the following language, which
is as applicable to county and municipal affairs now as it was when
it was written: "The irresponsible and extravagant system of
administration which prevails in some of our counties and cities
furnishes the principal cause for the exactions which are so
generally complained of. There public contracts are given to
favorites, which occasion the most lavish expenditures. There also
we find officers with incomes which shock all correct ideas of
public compensation. These things have their effect upon the
general tone of public morals. County reform is a duty enjoined by
every consideration of public virtue."

The whole of this important subject is commended to your candid
considera