, or $561,275.51 less
than was collected last year.

A large proportion of the taxes collected from the people are for
county, city, and other local purposes, and do not pass through the
State treasury, but are disbursed within the counties where they
are collected. During the current year the taxes, exclusive of
delinquencies, to be collected for all State purposes except for
the common school fund, amount to $2,542,025.27, while
$18,187,400.92 are to be collected for local purposes.

The foregoing statements from the report of the auditor of State
show that the taxation of this year for State purposes other than
for payments on the principal and interest of the State debt
exceeds the taxation of last year for the same purposes by the sum
of $609,601.50, and that taxation for local purposes this year
exceeds that of last year for the same purposes by the sum of
$1,695,725.38. The local taxes this year are about 44 per cent.
greater than they were three years ago, and are 10 per cent.
greater than they were last year.

The increase of taxation for State purposes is in part due to the
amount collected for the asylum building fund, which exceeds the
amount required last year for building purposes by almost $300,000.
Making due allowance for this, the important fact remains that both
State and local taxes have largely increased.

A remedy for this evil can only be had through the General
Assembly. The most important measures to prevent this rapid
increase of taxation, which have heretofore been recommended, are a
revision of the financial system of the State in accordance with
bills prepared by a board of commissioners appointed for that
purpose, in pursuance of an act passed March 18, 1867; short
sessions of the General Assembly; adequate fixed salaries for all
State, county, and municipal officers, without perquisites; and
definite and effectual limitations upon the power of county
commissioners, city councils, and other local authorities to levy
taxes and contract debts.

The constitution makes it the duty of the legislature to restrict
the powers of taxation, borrowing money, and the like, so as to
prevent their abuse. I respectfully suggest that the present laws
conferring these powers on local authorities require extensive
m