Those first few months in office were a time of intense activity. Martin proposed increased economy of government through the elimination of waste and the reduction of state employees' salaries; Martin later proposed and the Legislature endorsed a salary reduction of from 10 to 25 percent of all state employees. Martin planned to shift the relief burden from the nearly bankrupt county and local agencies to the state government. He recommended a $10,000,000 bond issue which was to be used to fund employment on minor public works projects. The Legislature approved this bond issue and relief measures were soon forthcoming. He then proposed a complete restructuring of the tax system. In the November 1932 election, the people of the state had affirmed a 40-mill limit on property taxes. This ceiling on the property tax made new sources on tax revenue necessary. Martin proposed a sales tax as a short term, stop-gap measure; he believed that this sales tax would ultimately be replaced by a form of business and occupation tax. The business and occupation tax was enacted during the twenty-third legislative session, but was declared unconstitutional by the State Supreme Court in September, 1933, after a long and bitter struggle. Washington was one forward a contributory system of old-age insurance. Washington was one of the firsts of the northwestern states to enter the field of old-age insurance when the Legislature passed the social security measure in February, 1933. Although the 1933 Legislature failed to provide adequate funding for the pension program, it did establish a needed precedent. In 1935, the Legislature provided additional funds for the program.