Acting on recommendations from Beckham's commission, legislators helped offset the lost revenue from the sales tax by raising excise taxes, particularly the tax on whiskey, which was made possible by the state's repeal of Prohibition, in 1935. Legislators also enacted the state's first income tax during the session. Chandler further proposed to achieve savings through the Governmental Reorganization Act of 1936. The bill realized significant cost savings by restructuring the state government and by reducing the number of boards and commissions in the executive branch from 133 to 22.