Fifth. As separate departments there is too much duplication and
overlapping of work; too much willful waste of money, and too much
needless loss of energy.
Sixth. I am advised that a majority of the States of the Union
have found it advantageous to have their pure food laws administered
by their respective health departments. All work now done
by the Agricultural and Mechanical College and by the Agricultural
Department in connection with the administration of the pure food
law should be transferred at once to the Health Department.
Seventh. A careful investigation has been made and it is conservatively
estimated that by the consolidation of these departments
a saving of $20,000 a year will be had in operating expenses. This
money should be saved.
STATE TAX BOARD AND TAX COMMISSIONER
I recommend the repeal of those provisions of the law which authorize
the creation of a State Tax Board. The duties devolved by
this statute upon the said Board and Tax Commissioner may well
be transferred to the State Comptroller and the Railroad Commission.
The Railroad Commission should be authorized to ascertain
the intangible asset values of the properties subject to intangible
assets tax, apportion to the several counties the amount due each, and
certify such amount to the State Comptroller, whose duty it would
be then to certify to the Tax Assessor of each county the amount of
the intangible asset values due each county, just as this office now
certifies rolling stock values of railway lines. The Railroad Commission
possesses the information essential to a determination of the
value of the various elements entering into the intangible assets of
railway properties and should be able to discharge the duties herein
specified with but little additional work and with greater expedition
than is possible by the Tax Board under the present statutes. The
State Comptroller can, without additional help, ascertain and report
to the Legislature biennially the total of State revenues, thus fulfilling
the only other material service the said Tax Board and Tax
Commissioner have been performing. The present Tax Commissioner
is a splendid gentleman in every way, and has performed his
duties as defined by the law, faithfully and well, but in my opinion,
the Tax Board and the office of Tax Commissioner should be abolished
and the work pertaining thereto should be, as a matter of economy,
handled as above suggested.
THE INDUSTRIAL WEIFARE COMMISSION
The Industrial Welfare Commission has been a part of the Texas
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