Excerpt from Inaugural Address of Gov; C. H. Hardin: To the Twenty-Eighth General Assembly of the State of Missouri at the Regular Session, Commencing Jan; 6, 1875

The Board of Equalization of railroad property, which sat last May, found much difficulty owing to defects in the law, and incom plete reports of roads and county courts in discharging their duties. Final results, satisfactory to the people, were, however, reached. As it is the duty of the Board during this month to equalize this prop erty for 1874, I would advise a very early revision of the law fixing such penalties as will coerce from courts and roads full reports of property, and such other particulars as will enable the Board to dis charge its duties with facility. There were no returns made to the last Board by either court or company as to at least two roads, and with very few exceptions, there was not a return complete under the law from any source; nor could the Board act finally till returns came in in accordance with their orders. This detained the Board, and increased the expenses. Although we have some twenty-eight hundred miles of railroad, with an assessable value, including aecom panying property of over fifty millions of dollars, the companies have as yet paid a very inconsiderable tax. It is the purpose of no one to oppress, or place unjust burdens on them; on the contrary, there is not a citizen who would not rejoice to see them prosperous and strong. They have been favored by the State and people for twenty odd years who have assumed and expended upon them in that time immense sums of money. Now, while every consideration of justice requires that their property should be assessable by the same rule of cash values and rates of taxation as individual property is assessed, many of them challenge the execution of laws enacted for this purpose, and yield to its enforcement only under imperative rulings of courts. At this time, and the future may develope others, there are important questions to be adjusted between the State and several companies as to the assessment and collection of taxes on their property. It is the duty of the Legislature to provide as just a revenue law for railroad companies as for individuals, and to coerce the payment of such taxes as may be levied of them, if they will not voluntarily pay them.

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