The Superior times. [volume] (Superior, Wis.) 1870-1912, 1875-01-23


EXEMPT PROPERTY.
the returns of property exempt from taxa
ton, are again Incomplete, and comparatively
yalueless as basis of legislation the present
year. Therefore, IN accordance with the Sug-
gestioHs of the Secretary of State. | recon-
mend the enactment of law on this subject
the present session. similar to chapter 43,
laws Of 1874. with view to more accurate and
reliable statistics for future reference.
SALE OF MoRTGAGED LANDS.
The report of the State Treasurer refers to
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 principle of justice can
sanction proceedings of this character, and |
urge prompt amendment Of the law III the
manner Indicated By the Treasurer.
GEOLOGICAL. SURVEY.
The sum paid from the general fund for the
prosecution of the geological survey. the past
fiscal year Was $13, 900. The Importance of
this work TO the complete development of the
state, cannot be exaggerated. l recommend
a careful confederation of the progress al
ready attained and of the propriety of further
legislation with a view to a more prompt and
complete utilization OF the results accomplish
ed.
APPoRTIoNAIEST OF TAXATION.
Next to the question of prudent expenditure
is that of an equitable appOrtionment of taxa
ton. The total assessed value of taxable pro-
perry in the state is about 1850 900, 600, upon
which the taxes of 1874 for state and local
purposes, averaged about two and three tenths
per cent. 1t il 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
IL ly P1ea, ar
The aggregate OF railway property returned to
the state is stated hy the companies themselves
at about SIC. 1000, 900. This Includes a 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 a def
cheney of S4S, 24O. So, due but unpaid the pre-
vious year, amounted TO 1914. 994.S7. 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
1919 VIII amount to one-thlrd more than the
preceding year. or about the round sum 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 1873 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, at
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 in the of roads, and i'm
plies intent on the part of the state heretofore to
extend liberal encouragement to enterprises OF
this class In view of the practical benefits of rail-
way construction, BY way of developing our mate
rial resources, and in rapidly approaching 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 manifestly beneficial to the public and Ill
tinately 10 the treasury itself.
TELEGRAPH AND EXPRESS COMPANIES.
The apparent partiality of past Legislatures to
press and telegraph companies, with reference to
taxation, is just source of apprehension and COM
plant. Other public corporations subject TO
Legislative supervision, and in large measure
ptnsata 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 is
productive value. In this respect our express and
telegraph companies are exempt from the uniform
rule
1t may be claimed that these corporations are al
ready subject local taxation upon their capital
at home or abroad. In these respects they are not
peculiar, their relations to the public dis
or from those Of railroad, plankroad and insurance
companies. 1t is true that express companies, in
addition to nominal tax, already contribute indi-
recty to the support OF government by cGntrbut
But the farmer, the manufacturer and the mer-
chant also contribute indirectly to the treasury
similar manner, without exemption from ordinary
taxation on that account.
It is true. also that the tate derives no direct
revenue from the Wisconsin earnings of sleeping
car companies, from the called colored freight
lines organized without the state. asst legislation
as to the taxation OF public corporations seems to
have been founded upon the theory that the exer-
else Of any valuable franchise within the state im
plies an obligation to share in the burdens, well
az III the blessings of government. The exemption
of earnings from telegraph lines, express compa-
MES, sleeping cars and colored freight lines. is ap-
parently inconsistent with this any other theory
OF equitable taxation. Possibly the local x upon
elevator property is now sufficiently large to e1-
cluae il from this list of Determinations but The
foreign sleeping cars and colored freight lines
above named, as we'll as telegraph and express
companies pay tax merely nominal.
As to the latter corporations, complaints are fire.
quently made that the fees charged discrimi-
mating, or excessive, and that the public often
compelled to endure losses or inconvenience for
which the laws afford no adequate remedy. While
am III possession of facts of sufficient authority
TO warrant recommendation of specific legisa-
ton, suggest such action on your part as shall be
necessary to bring these corporations clearly within
the range Of public supervision and that in order
to & more definite determination of the relation of
these companies to the public the board of railroad
Il gslature any and all material facts within reacl
concerning their organization and management.
THE ELECTION LAWS.
Again call the attention OF thu Legislative de-
partment to the cost and complicated machinery
for conductne elections in this state More than
seven thousand dollars were required from the
general fund the last year for the single item of
election bl INKS. the local expense Incident TO
registration in all the election precincts through
oHt tie state-aInounting TO many thous nd dol |
lars more-in my opinion far exceeds the benefits |
- oh .gaJl Al.
sought TO be attained IA the purity of the ballot
box. But it is difficult TO how this purpose is
promoted By the existing requirements
# rhe act In ITS pcation to towns some of its
obnoxious. The average number of the voting
population of each town is considerably less than
no hundred and the changes in the registry list
rom year to year so insigniicantly small in com
oarison with the whole number of legal voters, rs
o byIate every necessity for hose slow and tor
uans approaches to the ballot box. sometimes
.eemed expedlent i'll conservative commu.
mites. The qualifications of electors are clearly
nd wisely prescribed by our state constitution. The
character of some Of the provisions
# the existing registry law the natural and
manifest consequences effort to attach to
hose qualifications superintendent conditions not
by that instrument and in clear yio
denied the right of suffrage who accompanies his
aliot with the appropriate proof of qualification;
ompy with the requirement OF previous registry
advise the abrogqtion of no reasonable and efH-
lent safeguard. Most heartily 1 commend every
fort to prevent all corruption and punish all
rhine intended to subvert the honest will of the
eople. But provisions of law which are in heir
AZURE offensive expensive, practically inefficient
r actually void, furnish no protection and deserve
o defence. Accordingly recommend repeal of
lch parts Of the present law require prelimi-
airy registration Of electors, and the enactment Of
ny compromising provisions that may be deemed ,
quisite to secure an honest expression Of the will
electors, and f-ithful and intelligent discharge 3
the duties of inspectors at elections I
TINE OF CLOSING POLLS I