Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1886-01-31
TEE Gross EAexIScs law.

kuhent MADE Dy Judge Jscoos In ths
Legislative Council IN favor of the re-
peal of the Gross Earnings- Law. OF
Jan. 18Th. The Judge said:
am in favor of such repeal becsus.
both peiitieal parties In their platform,
demanded it We were nominated auc
eected because ve endorsed the princi
pies embodied in snch platforms. II
any OF rs, 10 fact, did not believe in tb,
principles thus announced, We ouah. a,
nonor iole men to have refused tie nom
nations terdered. To accept and Z
solicit the votes Of the people, and then
after election, to say there Il noshlns
oindipR in the platfor d, il, 10 say tie
least, OF questionable honur. Bot I au
speaking to bonorabls men, and xhJ
sh Iuid doc bt for O N msnt their fidel.
ity to the principles upon which they
we're nsminated and elscted7 Toe peo-
pie were terribly In earnest Ia this mat
ter. They saw the gross injns. zee and
inequality OF this infamous Law. They
with sinaular unsnimity. demanded IL
repeal. Ihe delegates in the Republican
Convention, sent tbsre 20 protect the
rights and guard the interests Of the
railroad companies, entered no protest
II here was no note of dissent from them
On that topic all agreed, although great
the divergence Of opinion and fierce the
oou ufilct on other points.
L am 10 favor of the repeal Of this Las
because b. lieve it TO be 10 conflict With
tae organic act Of this Territory. lie
language Of that fuodameutal Law Il
this: All taxes shall be equal aud ami
form. and no distinction shall be made
IN the assessment between different
kinds Of property, bot the assessmt ni
shall be according to the value of the
property"
The gross earnings lsw is not nor w4s
IL designed to te tax on the frapohiss
OF the railroad company. The intent
of the Legislature can only be rightly
inferred from the language used in the
ststute. From that language the plain
intent and design Is to tsx the property
OF the company not by the rule of value,
~ provided in the organic sct, but by a
rule Of productiveness or Of gross esru-
iBaa. Is not such statute In conflict
With the organic act? What application
has the rule sf value in any such pro
oeediBe?
But legal astuteuess has discovered in
one instance, at least. that 1t was the
Design Of the Legislature passing the
act to tax the franchise Of the oompsny
simply. and 10 exenpt from assessnes I
and taxation the millions in value of
other property belonging TO the railroad
companies. Such view 70 highly com
plinentary to tie yeafning gen rosity Y
Of the majority of that Legislature Tor
these poor railroad companies. But
republics are proverbially unRratefnl-
they are all at home resting on tseir
honors and enjoying the bestitades uf
domestic bliss. In their names protest
against any suoh construction. l assert
III 8t they used no language from which
any such intent eaa be inferred. II
such he the riehtful construction, what
an enormous joke IL must be TO the rail
road companies! l would suppose their
earnest prayer would be: Good Lord,
save Us from the logic of our friendsr'
The position IL this: this much abused
Law is but a tax on the franchise of tie
right or privilege to do
= railroad basiaess.' You may tax their
other property. If you please. Well, We
will be pie ised to do 30.
Who, by the xay. 10 teaching us this
be ,utlful PHILOSOPHY OF taxation?
will not say the attorneys of the rail
road companies, but she advocates of
the validity Of this Law. The Judge
continued in this strain for some time,
then passed to the next point.
He was opposed TO this Law because
he believed It TO be unt quail. unwise and
unjust. lst. There are two kinds of
raiiroad in the Territory, those having
u land grant and those having NJ land
grant. The law is an unjust discrimin-
alton against the latter class. Many Of
ths latter class we're Luilt by the hard
cash contributed by the people OF the
Territory. Toe first named class were
built by the proceeds of lands donated
by the Gener 4 Government, and held
after such donation for The enrichment
OF the principal stockholders Of such
compau,es. aud that without taxation or
ether bufdsus. I'd. The princip pie on
which the act is founded is unjust and
unequal. Take Two sawmIlis with a
cuttioR capacity each Of 10000 feet per
day. Oae has connected With 1t l0CO
acres of timber land; the other has none.
such "A rale Of taxation applied &, them
would be Discrimination against the
one having no timber land IN an ausunt
exactly sQrai to the value of stumpaee.
The favored mill owner. under this sys-
ten, might increase his domain until q
good portion Of the landed estate Of the
couHtry would become an appeoda9e Of
that mill, and hence free from taxation.
Against such gross injustice as this
enter my solemn protest. IL this 10 the
rule of equality AID uniformity stosen
Of in the organic act, saI: @ Jod Lord
deliver us from Gil suoh.
The injustice md gross ins quality OF
this lac IN illustrated BY It's practical
operation in King county. We have q
narrow gage road used principally for
the hauling of coal from the Newcastle
mine 10 Seattle. Its rnetn ~ about q
milss; its cost not over $500 900. The
vharvss and coal bunkers at one end
and the coal mine at the other, With the
sasmiil. maehine shop and other prop
erty, are worth q million and half. bat
all are exempt from taxation; for under
this law TOO per cent. OF The gr 81 earn-
ines Of this little road 10 all thst can be
demanded. A. an average rate per cent
FOR taxes in thai county, this property
ought 20 pay into tbs treasury annually
over go 0Oo; the amount actually paid
10 between two and three thousand
This ts equality With a vengeance an
equality that reactes the pt cket of the
houes, taxpayer with sting'ng psser.
Yes am toid that rtprsesl satises ssnt
here bv q pretes ing tsx-riddeu people
will refuse &, vote for the repeal OF tnis
law. Listen TO the iaueu see OF this
lag:
I'm iisa Of ans and all other taxes
upon any rsilrosd. sxceps railroads op-
Grated by horse power. within this Ter
r.tory, or upon the equipments, sppor-
t,nances OF sppcndaess thereof. OF upon
Any other property sitostsi in this Ter
risory belons,ne (not To the railroad,
b ~ TO the corporation owning or spee-
asing such rsilroa ads, OF upc n the capital
stock or business lranszctious OF sues
railroad company. there shall" &e., be
p.id into zoe trsasnry of the Territory
so per cent OF the gross earnings OF
said railroad.
As this two per cent. is 10 be paid In
lieu Of the tax on all the property Of
every description and kind belonging 10
the oorporsfien owning o. operating the
read. it viii be an easy matter for our
mill corporations TO swing over their
immense landed domain clear OF the
tsx sathercf by the buildine or the rent
ing and operating Of small lssRins
railroad Then you see IL viii be 90
handy In their business also. Why not J
WnAt superior claims IN justice. eqsity
.w.g khSrxav