760 Gubernatorial Messages 



TAXATION 



No other question is of such permanent impor- 

 tance in the domestic economy of our State as the 

 question of taxation. At present our system of tax- 

 ation is in utter confusion, full of injustices and of 

 queer anomalies. It is an exceedingly difficult sub- 

 ject, one well worthy the attention of our best men, 

 the men with most highly trained minds and the 

 broadest practical experience; men who are able to 

 approach the subject from the standpoints alike of 

 the farmer, the merchant, and the manufacturer. 

 Not only is it necessary to consider whether any 

 kind of tax ought, if practicable, to be levied, but 

 whether it is in fact practicable to levy it. We 

 should discourage the building up of non-taxable in- 

 terests, and yet we should discourage driving prop- 

 erty out of the State by unwise taxation, or levying 

 a tax which is in effect largely a tax upon honesty. 

 I most earnestly commend the whole matter to your 

 special attention. 



MESSAGE OF THE GOVERNOR OF NEW YORK 

 TO THE LEGISLATURE, MAY 22, 1899 



STATE OF NEW YORK, EXECUTIVE CHAMBER, 

 ALBANY, May 22, 1899 



To the Legislature: 



I have called you together in extraordinary session 

 for the purpose of considering the subject of the 

 taxation of franchises, 



