Governor Bryan’s Inaugural Message “Thursday (Jan. 4) was a big day for the Bryans. Governor Charles W. Bryan shared the honors with his brother, W. J.“, said the Lin coln State Journal in its writeup of Nebraska'^ inaugural ceremonies. r. , \” “The house chamber was packed. Unable to gain entrance, the overflow applicants swarmed about in the halls. The gallery was filled to capacity. The space back of the railing much used by'lobbyists was packed and people werp seated on window sills, telephone booths, tfails, tables, and even upon the floor. “Governor Bryan came into his own at 3:25 p. m., when Chief Justice Morrissey admin s tered the oath. This followed the farewell ad dress by the retiring governor (Samuel R. Mc Kelvie) and preceded the swearing in of the new elective state officers. Charles W. Pool was the only Democrat among them. Lieutenant Gov ernor Barrows*presided over the joint sesSbn. “Just before the adjournment of the in augural session, some one shouted from the rear of the hall the name of ‘Bryan.’ It spread like a prairie fire over the packed hall: and in a few moments it became an insistent shout. Gov ernor Bryan remained in his seat on the plat form. W. J. Bryan also remained seated for some moments. . When it became apparent that* it was he and not the governor who must speak or else permit the shouting to continue, the former Nebraskan, now*a ctizen of Florida, took the floor. He spoke a few words of praise and mentioned only his brother. L “ ‘I appreciate th’s compliment,’ he said. ‘You have expressed confidence in one member of the family. I think he deserves it and am satisfied that he will have given expression, as far as pos sible; to the sentiment of the people.’ “ ‘I know h m,’ continued Mr. Bryan in ref erence to his brother. ‘I know him probably better than any man. I believe that h>s concep tion of his official duty is much the same as that of Lincoln, and that every minute of every day he will realize that he is the hired servant of the people of this state.’ “W. J. Bry^p and party entered the hall at 1:45 and the commoner was accorded a big ovation. They were g’ven seats reserved for them directly in front .of the speaker’s desk. At the conclusion of the session, W. J. Bryan and Governor Charles W. Bryan, with backs against the desk, faced the crowd that surged forward. The handshaking was exhaustive.” Governor Bryan’s inaugural message, follow ing the administer'ng of the oath of office, was , delivered in person and took 35 m nutes for its delivery. The message is reproduced in full be low. TO THE MEMBERS OF THE FORTY-SECOND SESSION OF THE LEGISLATURE OF NEBRASKA Gentlemen.: Although it is my duty and privilege as the incoming governor to speak to you, I shall not at this time attempt to more than outline my views upon questions to which you should'direct your attention. The success of our government depends upon the sincere cooperation on the part of the executive and legislative departments, and we should un te in the enactment of only such legislation as is beneficial and necessary to the entire state. It is in this spirit that I address you, and I will be glad to confer with you at any time on any subject. v The recent election was a referendum by the people o>n the specific issues of the campaign, and I am ready to jo n with you in carrying out the will of the people as expressed at the polls. The vote given me at the last election was not due to my personal popularity but rather to a conviction o-n the part of the people that they de sired the enactment of the legislation which I proposed, as the governing policy of our com monwealth. My first thought is the desire of doing all in my power to bring the state government more directly under the control of the people, to re duce the cost of adm nistering the affa'rs of the state, and to improve economic conditions which are working an undue hardship on both the pro ducers and consumers. The members of this legislature and the chief executive were selected by the voters to repre sent them, without thought of our respective Party afllliations, and the recommendations which I shall make to you will be on a broad, independent, non-partisan basis, for the welfare and benefit of the people of the state as a whole, 9 and I feel sure you will consider them in the same spirit. The people want results regardless of the effect on political parties or political lead ers, and regardless of the desires of the lobby ists who try to use political party machinery to thwart the will of the people. The increase in and distribution of taxes dur ing the last four years has so burdened the agri cultural interests, the small business men, wage earners and middle classes of the state that it is Imperatively necessary to cut down expenses, not only of the state government, but ateo of all its various subdivisions. All needless and useless governmental activities and employees must be eliminated. When the cost of government mounts so high that it threatens confiscation of the farms and small homes, the activities of the gov ernment must be halted, curtailed and limited. Retrenchment, economy and tax reduction must be the goal for which we should str ve. It is my desire to cooperate with you to sus tain and support the various institutions and state activities. We should be neither extrava gant or parsimonious, but I shall feel it my duty to use the executive power to disapprove any ap propr'ations that are needless, extravagant, or of doubtful value. REPEAL OF THE CIVIL ADMINISTRATIVE CODE My first recommendation deals with the form of government under which the state’s affairs have been administered during the past four years and Which was the central issue of the re cent campaign, namely, the Civil administrative code. From the time this measure was enacted, four years ago, unt'l it was made the paramount issue of the recent campaign, the people endeav ored to get a referendum that would permit them to express themselves by direct vote on. this measure. The candidates for governor of the two major parties took their stand on op pos te sides of the question whether the code system of government should be upheld or re pealed. An analysis pf the vote for governor in any or all of the legislative districts of the state can lead to only one conclusion, viz., the people demand that the code system of govern ment be abolished. x The present code system centralizes in the chief executive all responsibility for not only executing the administrative policies of the state but also of determining aH admin strative poli cies, which include-the very important and far reaching banking matters and the bank guar antee fund operation, also the decision as to pub lic h'ghway development projects, insurance ad ministrative problems and other important functions. Such a centralization of power is un wise, unsafe as a business proposition, and fraught with danger to the general welfare of the people. Under the provisions of the code system, tne state officers, other than governor, are shorn of all but mere clerical authority, although it is physically impossible for the chef executive to be constantly available or pre pared to confer and decide important policies coming up from the various code department sec retaries, who are employees with no direct re sponsibility to the taxpayers. It seems to me that it is of utmost importance that the state constitutional officers be given author'ty to sit as an executive board at least once a week, and oftener when needed, to decide administrative policies and to stand as the people’s representa tive between them and the organ zed business groups'*which are to be affected by the laws to be admin;stered. I do not believe public service or public busi ness will*be benefited by the creation of any exe cutive officers in addition to the regularly elect ed state officers. I therefore recommend the repeal of the c.vil administrative code and all amendments as quickly as possible, so that the reorganization work may be carried out without unnecessary deiay. \ _ » In lieu of the present system I recommend that an executive board, consisting of the Gov ernor, Secretary of State, State Treasurer, State Auditor, and Commissioner of Public Lands and Bu ldings, be created and that these officers con stitute a board of review to be known as “The Executive Council,” which shall have power by majority vote to determine the state s adminis trative policies. (I have not included the -At torney General as a proposed member of th s board for the reason that he must be its legal ad viser, and, therefore, should not be required to take sides on any disputed or controverted question). The^Governor is by the constitution made the supreme power to execute and administer the laws of the state. In order that there may be no sb fting of respons bility for the execution of the state's admin strative policies, and no divided authority over appointees and employees, it is my conviction that all department heads and needed employees should be appointed directly by the governor; and, that the appointive power should also have the authority to remove any ap pointee at will. I believe the* government should be made* more compact by curtailing and comlfiiiinsT de partments, by eliminating duplications of olhcftrs and employees connected with the adm nistrntive • work, and that all educational effort shfiuld be discontinued in the state’s administrative depart ments and confined to the state’s educational *n st tutions to avoid duplication of effort and un necessary expense. When the code law is repealed, useless de partments can be aholisued, others consolidated so that the number of inspectors, bureaus, com missions and inspectirns can be greatly reduced and some inspections can te handled by +ocal of ficials. When toe regular -state officers again as sume the responsibility of recommending to the legislature the needed appropriations for the various state activities, ihe duplicating:., fads, * theories and Isms calLug for an endless number of employees, and ever increasing and unneces sary expenditures of the people’s money, will cease. The first step in restoring the government to a business basis is to repeal the code law. Second, regroup the state’s necessary departments with authority in the governor to appoint the heads and necessary assistants, and with authority in the Executive Council to determine administra tive pol'cies. Third, re-enact separate statutes dealing with the subjects covered by the qriglnul enactments which the code superseded, so that the enforcement or administrate provisions thereof may be brought in harmony with the general administrative plan. REPEAL OF INTANGIBLE TAX PROVISION The Revenue law, known as Senate File No. 6E (1921 Session), favors one class of taxpayers wh le it lays unjust and unfair burdens upon others. The owners c-f stocks, bonds, notes,’ mort gages, and other property known as “intangible” property, are avoiding the r obligations to the government while their less fortunate neighbor, whose weafth is invested in a home or farm or other “tangible” property, bears the added bur den. I recommend that this preferential provision be repealed and that t be replaced by a statute which is in accord with the state motto, “Equal ity Before the Law.” TAXATION The shifting of taxes from the rich to the poor must cease, whether it be through hiding intang ible property, by increasing assessed valuation on one class of property and lowering on others or by securing low valuat'ons of public utilities for taxation purposes and high valuations for rate making purposes. It is impossible for the assessor to find all intangible^roperty for taxa tion. I suggest for your consideration the fol lowing legislat on in order to equalize and to re* duce general taxation, and so as to more equit ably tax each citizen in proportion to the bene fits he receives under the law: Provide for a system of certifying mortgages for taxation purposes from every record ofTice or court in the state to the county assessor !n the county where said 'nstruments are recorded. Public utilities and common carriers should be taxed on their rate making valuations. In justice to the owners of some tangible prop erty, a constitutional amendment should be sub mitted by you to the people for their adoption or rejection author zing the exemption from taxation of such tangible property as unsold grain on the farm. A STATE INCOME TAX To offset any loss in revenue that may result from just exemptions, to reach the incomes from tax free securities, and to permit a reduction of taxes on tangible property, I recommend the en actment of a graduated state income tax law modeled after the Wisconsin law, d scriminatine in favor of earned incomes and using the federal income tax returns as a basis of state assess ment. INHERITANCE TAX I recommend that the inheritance tax law be amended so as to provide for a graduated inheri tance tax running from 1 to 5 per cent. NO TAX ON GASOLINE A sale tax is a tax on consumption and is an other plan for transferring the taxes from the