Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1875-01-21

lar to Chap. A. Laws OF 1874, with view to more
accurate and reliable statistics for future refer
enCe.
SALE OF MoRTGAsED LANDS.
The report of the State Treasurer refers to
of extreme hardship occasioned during the pas
year by the sale, without notice, OF lands mort
gagged to the State and forfeited by purchasers fol-
the non-payment of nominal sums of interest
No principle OF Justice can sanction proceedings
Of this character, and urge prompt amend
ment OF the law III the manner indicated by thu
Treasurer
GEOLOGICAL SURVEY.
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. recommend q
careful consideration of the progress already at
tanned, and of the propriety of further legislation
with view to a more prompt and complete utili
cation of che results accomplished
APPoRTIoNMENT OF TAXATION.
Next to the question of prudent expenditure is
that of an equitable apportonment Of taxation.
The total assessed value OF taxable property in
the State is about S3500O0, 900, upon which the
taxes OF 1874, for State and local purposes aver
aged about $40 per cent. 1t is believed that
the actual value OF the total taxable prop
erty of the State, if snch property were fairly
and fully accounted for and assessed, would equal
or exceed twice the gum given, and that the aver
age OF total taxation for State and local purposes
the current year is really about per cent.
The aggregate OF railway property returned to
the State is stated by the companies themselves
about $75.WO0W. This includes large amount
of new road which has thus far yielded little or
no profit upon investment. The receipts into the
Treasury from railway licenses for the fiscal year
1874, not including deficiency OF S4s 24o. SO due
but unpaid the previous year, amounted to $344,-
9p.o1. By the legislation of last winter the tax
upon gross earnings Of railways increased from
to per cent. and other things being equal
the receipts from this source for the fiscal
year 1919 will amount to one-thrd more than
the preceding year, or about the round sum OF
Si60,DO Should the gross earnings of the two
nal lines oppratpI in the State for the yenr
1874 equal the gross earnings of the same lines
for the year 1873, this increased tax, including
the local taxes paid BY these companies, would
approximate per cent. eupon any fairly -esti
mated value of the property, and Is therefore
substantially equivalent to the estimated tax
upon other property at its full and fair valuation
arises, however, from the comparatively dimin
utive income of eleven Of the thirteen
railways operating under license. The gross re-
ceipts of these eleven roads bear no Just rela
ton to the actual or reported cost of the roads
and the tax upon the property Is correspond
ingly small. The present method OF taxing rail-
way companies upon the basis Of gross receipts
renders this result inevitable in the case of new
roads, and implies an intent on the part OF the
State heretofore to extend a liberal encourage
ment to enterprises of this class. In view of the
practical benefits of railway construction, by way
of developing our material resources and in rap
idly approaching the aggregate OF taxable
property and especially in view Of the rapidly in
creasing revenue thus insured from the roads
themselves, | hesitate to condemn n policy so
manifestly beneficial 10 the public and ultimate
ly to the Treasury itself.
TELEGRAPH AND EXPRESS COMPANIES.
The apparent Partially OF past Legislatures to
express and telegraph companies, win reference
TO taxation, is a just source of apprehension and
complaint. Other public corporations are sub
ject to legislative supervision, and in n large
measure compensate the Treasury for the protec-
ton afforded them by law Nor do we hesitate 10
send the tax-gatherer into every farm house,
workshop. warehouse, factory and foundry to
collect tribute from property assessed somewhat
In accordance with its productive value. In this
respect our express and telegraph companies are
exempt from the uniform rule.
1t may be claimed that these corporations are
already subject TO local taxation upon their cap
ital at home or abroad. In these respects they
are not peculiar nor are their relations to the
public distinguishabe from those of banking
corporations or from those of railroad, plank
road and insurance companies. 1t Is true that
express companies, in addition to nominal tax,
already contribute indirectly to the support of
government by contributing to the gross receipts
OF railroad companies. But the farmer, the man
ufacturcr and the merchant also contribute indi-
rectly to the Treasury in similar manner with
onr exemption from ordinary taxation on that
count.
1t IL true, also, that the State derives no direct
revenue from the Wisconsin earnings of sleeping.
car companies, or from the s0-called colored
freight lines. organized without the State Past
legislation a. to the taxation of public corpora
lions seems to have been founded upon the theory
that the exercise OF any valuable franchise within
the State implies an obligation in the burdens
well as in the blessings OF government. The
emption of earnings from telegraph lines, express
companies, sleeping-car and colored freight
lines is apparently inconsistent with this or any
other theory of equitable taxation. Possibly the
local tax upon elevator property is sufficient
ly large 10 exclude II from this list of dscrimina-
tons, but the foreign slceping-car and coored
freight lines above named, az we'll as telegraph
and express companies pay a tax merely nom
lnal.
As TO the latter corporations complaints are
frequently made that the fees charged are dis
eliminating or excessive and that the public are
often compelled to endure losses or Inconvenience
for which the laws afford adequate remedy
While am in possession of no facts of sufficient
authority to warrant recommendation OF spc-
cihc legislation, suggest such action on your
part as shall be necessary to bring these corpora
lions clearly within the range Of public super
vision, and that in order to a more definite deter
mnation of the relation of these companies to the
public the Board of Railroad Commissioners be
instructed TO report to the next Legislature any
and all material facts within reach concerning
their organization and management.
THE ELECTION LAWS.
Again call the attention of the legislative de-
partment TO the costly and complicated machinery
for conducting elections in this State. More than
$1,000 were required from the general fund the
last year for the single item of election blanks,
and the local expense incident to registration in
all the election precincts throughout the State
amounting to many thousand dollars more-in
my opinion far exceeds the benefits derived. II
Is charitable to euppOse that the object sought to
be attained is the purity Of the balotbox
But il is difficult to see how tins purpose
is essentially promoted by The exist
ing requirements of the act. In its
application To towns some OF its provisions are
especially expensive, superiuous and obnoxious.
The average number of the voting population of
each town is considerably less than 30, and the
changes in the registry list from year to year
so insigniicantly small in comparison with the
" hole number of legal voters a. to obyiate every
necessity for those slow and tortuous approaches
to the ballot-box sometimes deemed expedient
in less conservative communities. The quail
fcations of electors clearly and
wisely prescribed by the State Constitution.
The impracticablc character of some
OF the provisions of the existing Registry law are
the natural and manifest consequences of an
effort 10 attach TO those qualifications super
abundant conditions not contemplated by that