-+
|State taxes | 3,503,712.93| 4,666,242.23| 1,162,529.30|
+-----------------------+--------------+--------------+--------------+
|Totals |$10,817,676.34|$24,130,820.51|$13,390,164.95|
+-----------------------+--------------+--------------+--------------+

This table shows that in ten years the State taxes have increased
thirty-three per cent, and that local taxes have increased almost
one hundred and seventy per cent; in other words, that less than
one-tenth of the increase has been in State taxes, and more than
nine-tenths in local taxes.

The increase of local taxation has been far greater than the growth
of the State in business, population or wealth. It is not to be
doubted that this burden has grown to dimensions which seriously
threaten the prosperity of the State.

No full and exact statement can be made from the official reports
as to the amount annually collected from the property-holders of
the State in the form of special assessments for what are termed
local improvements, but it is certain that this burden is also
great and rapidly growing.

The auditor of State reports cases in which such assessments have
been made, amounting to half of the cash value of the property on
which they were levied, and, in one case which he refers to, the
assessment was double the value of the property.

In respect to these evils it is undoubtedly easier to find fault
than to provide a remedy. No single measure will remove them.
Probably no system of measures which the General Assembly can adopt
will of themselves accomplish what is desired. A complete reform is
impossible, unless the city, county, and other officers are
disposed and thoroughly competent to do the work of cutting off
every unnecessary expenditure.

Much, however, can be accomplished by wise legislation. Let the
General Assembly firmly adhere to the policy of the constitution,
and refuse to enact special laws granting powers to tax or make
assessments. Let such powers be exercised only in pursuance of
general laws. Local authorities should be empowered to levy no
higher rate of taxation than is absolutely required for practical
efficiency under ordinary circumstances. In extraordinary cases
general laws should provide for the submission of the