The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1875-01-14

spending breyity ia the present session A
& rigid adherence so those provisions Of our con-
stitttion which limit your action to enact
ments of a. general character, will facilitate
/ this purpose and command the undouhted aE-
probation of the people. III. @.o. rfo. oe i.
4o a4 TIME OF PAYING TAXES. . o.r
In my annual message, called the attention
7 OF the legislature to the expediency Of chang
ing the time for the payment Of taxes, and
also of providing, either for the collection Of
taxes semi-annually, or for an occasional de-
posit OF surplus funds upon interest. Suisse
quent observation and reflection have served to
confirm the views | then expressed. To re-
quire Of the people the payment into the
treasury OF large sums of money many months
before its use is ordinarily required, and this
at period of the year most inconyenient for
nearly all classes of tax-payers, is an exaction
without apparent excuse. But il insisted upon,
the people should at least receive q partial
compensation for the Inconvenience thus IN
necessarily imposed upon them, in the earnings
to which the use OF their idle money is en-
titled in the market. The change proposed is
sanctioned by example and experience else
where, and no consequence could be anticlpat-
ed from its adoption here more serious than
the imposition Of this additional restraint up
on lavish appropriation and expenditure.
es} = EXEMPT PROPERTY. aaIn7
The returns of property exempt from taxa
ton, are again incomplete, and comparatively
valueless as basis of legislation the present
year. Therefore, in accordance with the sug-
gestions of the Secretary of State. / recon-
mend the enactment of a law on this subject
the present session, similar to chapter 43,
laws of 1874 with a view to more accurate and
reliable statistics for future reference.
SALE OF MoRTGAGED LANDS ~
ri - ~
cases Of extreme hardship, occasioned during
the past year by the sale, without notice. of
lands mortgaged to the State and forfeited by
purchasers for the non-payment Of nominal
sums of interest. No;princple Of justice can
sanction proceedings Of this character, and
urge prompt amendment of the law in the
manner indicated by the Treasurer.
GEOLOGICAL SURVEY. A3lst@ sd III
The sum paid from the general fund for the
prosecution of the geological survey the past
fiscal year was $4,000. The Importance Of
this work to the complete development of the
state, cannot be exaggerated. l recommend
q careful consideration Of the progress al
ready attained, and of the propriety Of further
legislation with aView to q more prompt and
complete utilization of the results accomplish
ed. ...-..sr .f.t4 s-+..s ........-.. -..
APP0RTIo6MENT OF TAXATION.
is that Of an equitable apportionment of taxa
ton. The total assessed value Of taxable pro-
perty in the state is about $3.50, DOC, 900, upon
which the taxes of 1874, for state and local
purposes, averaged about two and three tenths
per cent. 1t is believed that the actual value
of the total taxable property Of the state, If
such property were fairly and fully accounted
for and assessed, would equal or exceed twice
the sum given, and that the average OF total
taxation for state and local purposes the cur
rent year is really about one per cert.
T. The aggregate of railway property returned to
the state is stated.sby the companies themselves
at about S75, 1000. This includes large
amount of new road, which has thus far yield.
ed little or no profit upon investment. The
receipts INTO the treasury from railway licenses
for the fiscal year 1874, not including def
cheney of $348 240.53, due but unpaid the pre-
vious year. amounted to S344, 994. 81, By the
legislation of last winter, the tax upon gross
earnings of railways was increased from three
to four per cent. and other things being equal
the receipts from this source for the fiscal year
1915 will amount to one-third more than the
preceding wear. or about the round gum of
$3.50, 600. Should the gross earnings Of the
two principal lines operated in the state for
the year 1874, equal the gross earnings OF the
same lines for the year 1878, this increased
tax, including the local taxes paid
by these companies would approximate
one per cent upon any fairly estimated value of
the property and is therefore substantially equiva-
lent to the estimated tax upon other property ct
its full and fair valuation large variation from
apparent equity arises, however from the compare
lively diminutive income of eleven of the thirteen
/ railways operating under license. The gross re-
ceipts of these eleven roads bear just relation to
the actual or reported cost of the roads, and the
! tax upon the property is correspondingly small
! The present method Of taxing railway companies
upon the basis Of the gross receipts renders this
result inevitable Ia the Of new roads, and i'm
plies intent the part of the state heretofore tc
! extend liberal encouragement to enterprises OF
this class In view Of the practical benefits of rail-
! way construction ny way of developing our mate
| rial resources, and in rapidly apprecating the ag
gregate of taxable property, and especially in view
| of the rapidly increasing revenue thus ensured
from the roads themselves, hesitate TO condemn
policy SO nanifestly beneficial to the public and Ill
| timately to the treasury itself.
TELEGRAPH AND ExPREss COMPANIES
The apparent partially Of past legislatures to ex
press and telegraph companies, with reference t.
taxation, is just source of apprehension and com
| plant. Other public corporations subject tC
legislative supervision, and in a large measure com
pensate the treasury for the protection afforded
them by law. Nor do we hesitate to send the tax
gatherer into every farm house, work shop, ware
house, factory and foundry to collect tribute from
property assessed somewhat in accordance with jts
productive value. III this respect express anC
telegraph companies are exempt from tho uniform
rule. III 1t El
LII may We Clbl1ICu tubL tutet are
ready subject to local taxation upon their capital
! at home or abroad In these respects they are moi
peculiar, are their relations TO the public dis
tinguishable from those of banking corporations
or from those of railroad plankroad and insurance
companies. 1t is true that express companies, in
addition 10 nominal tax, already contribute indi.
rectly to the support Of government, by contribut
ing to the gross receipts Of railroad companies
But the farmer, the manufacturer and the mer.
chant also contribute indirectly to the treasury in
similar manner, without exemption from ordinary
taxation on that account.
1t is true, also, that the tate derives no direct
4 revenue from the WISCONSIN earnings Of sleeping
car companies or from the called colored freight
4 lines organized without the state. Fast legislation
as to the taxation of public corporations seems to
! have been founded upon the theory that the eyer
else of any valuable franchise within the state ira-
plies an obligation to share In the burdens as well
l as in the blessings of government. The exemption
Of earnings from telegraph lines, express compa.
MES, sleeping and cnlored freight lines. is APP
parently inconsistent with this any other theory
Of equitable taxation. Possibly the local tax upon
elevator property is now sufficiently large to ex-
cluoe 1t from this list Of Determinations, but the
foreign sleeping and colored freight lines
above named, as we'll az telegraph and express