St. Paul daily globe., 1889-01-10
tory for various boards of trustees $50: TT

CANT nlllS ana no power 10 examine ihto lho
business thereof. The power OF the AUDITOR
should be enlarged so that he may examine
into and allow or disallow, in whole or III
part. claims against the territory. Allowing
students from other states TO attend our euu-
cational institutions without requiring pay
ment into the territorial treasury OF an amount
which will be fair compensation for the
privilege enjoyed, should be prohibited. and
in no event should such sum be paid to the
board of trustees or treasurer thereof; such
practice encourages the filling of our instItu-
tions with non-residents because of the in
crease of revenue to the boards, land also tends
to limit accommodation for our own pupils.
There should be some restriction regarding
a class of insane that come within our
borders. There can be no good reason ad-
vanced why those en- tiled TO admission TO
our insane aSylums should not have resided
within the territory for certain period OF
time. In case the trustee system Tor our
public institutions is not abolished, the law
requiring majority of any number of trustees
for our public institutions to be appointed
from the county where the institution is
located should be SO amended as TO abrogate
such requirement. The result of the law, as
it now stands, localiZes many of our lnstltu-
tions and deprives them of their territorial
character of management The territory IN
effect has a minority representation on these
boards. Our institutions are not only local
ized, but controlled by ioca influences. and
too often to the detriment of good financial
management. The control of our instltu-
tions should be purely territorial in charac
ter-the administration of the affairs of the
same would thereby be improved and cheap
ened, and they would be removed as factor
in local politics.
GOOD RECOMMENDATIONS.
The governor tavors the following laws:
(l) Enabling the territorial auditor TO cover
back into the treasury all APPROPRIATIONS not
expended at q certain fixed time. (2) EN-
powering the governor TO restore citizenship
81 Prohibiting county commissioners from
drawing warrants on the treasury in excess
of the funds therein. az Curtailing the
privileges of bogus corporations in issuing
valueless stocks. 81 Providing for better Or
ganization and control of insurance compa-
nies. (6) Enlarging the powers of the rail-
roal commission so that it shall have power
to recommend and compel roads to connect
their tracks with other roads at terminal
or functional points; to locate side tra IS;
to require running connections to be
made with other roads, and to exercise such
other powers as prudence and The public
welfare require over railroads, express com.
panieS and telegraph lines; and the grain and
warehouse law should be amended SO as to
confer upon the commission proper degree
of authority in the regulation of warehouses
and elevators. The commission should have
power to, and the courts provided with, a
speedy and specific remedy to enforce rec
concentrations, when in their judgment pro-
per- CD Providing an election machinery
that will prevent fraud at caucuses and elec-
tons: (S) providing for uniform system
in educational affairs; (9) making county
treasurers ineligible to reelection.
DAKoTAS SOLDIERS.
In discussing the territorial militia the re-
port says: l am constrained. however, to
recommend the abandonment of the annual
encampment and providing for no more than
10 companies of so men each or that the
force be not allowed to exceed 500 officers
and men, or two regiments of $50 men each.
The governor could be empowered in case of
emergency, to increase the number The
militia now costs the territory $4,000 Der
year and is entirely too expensive. The an
nual allowance of $500 TO each company for
armory rent is too large, and is often an ex
cessive rent for accommodations furnished,
but the law is arbitrary and fixes the sum at
$500. The amount of rent paid for armory
purposes should be approved by the adjutant
general and governor, and should not be
more than fair compensation for the ac-
cOmmodations furnished.
ABOUT TAXATION.
On the subject of taxation the governor
presents the following: "A large amount of
properly, invisible in character and shifting
in nature, now escapes taxation, and which
is largely, if not entirely, in the hands of
those who are best allie TO pay taxes. Some
means should be devised to reach and tax
this class of property. Legislation must be
had, not only TO enforce taxation, but against
temptation to evade taxation. The inability
should be remedied as far as possible. Our
taxes should be deprived of a personal
character and our tax system be impartial in
its application, eXacting the public revenue
from all persons and classes in proportion to
their ability to pay. All the following should
be subject to a judicious tax. Incomes
inherltances and beQuests, railroad and
steamboat and transportation companies eX-
press palace car and sleeping Car compa-
uies. banks territorial and national. loan
Q11d N n nR ind
nifty companies, and their bonds and evi
dence of Indebtedness public elevators
warehouses and storehouses for grain, in
surance agents and agents for all companies
or corporations of other states, horse car
ferry, gas, electric light, and all franchises
or licenses granted, and all corporations OF
quasi corporations organized and doing bus
lness in the territory should pay d tax on the
actual value of their capital stock after de-
Quoting the assessed value of their real es
tate, and in addition tax measured by their
dividends. A tax with propriety might be
adjusted to some of the interests above
named on the principle of gross earn
non-residents should be listed for
taxation in the tax precinct where
the property is located. While some
of the interests above named pay their just
proportion, others pay only portion of
ALL Bank stock is assessed under chapter
40, laws of 1887. The territorial treasurer
received from all telegraph companies in the
territory during the last two years S371S. 10,
1sSS-certainly very inadequate sum, con-
sidering the telegraph property in the terri
tory. = A general law. requiring that
all franchises hereafter granted by cities or
towns shall be disposed of at public auction
for percentage of gross reVenue-While not,
perhaps, of great value at present Will. in
time to come, result in great benefit. A sys-
TEN OF taxation that would eventually lead to
EXEMPTION OF REAL ESTATE
from territorial or state taxation would be
very desirable, and could largely. if not en-
tirely, be accomplished by the territorial taxes
being collected from class of property
corporate and personal III its nature. l would
also suggest the propriety of allowing taxes
to be paid semi-annually, especially OH real
estate, allowing a rebate to those who pay the
full amount Of tax at the time the first pay
ment is due.
TAXATION OF RAILROADS.
In 1879 the territorial legislature passed
an act providing. among other things, for the
taxation of railroads under the gross earn
ings system. In 1883 the legislature
passed another act providing for the col
lection of taxes on railroad property. * II
1t is to be observed, in 1S. 9 there were but
few miles of railroad in the territory, while
at present there are nearly 1900 miles. AS
the law stood prior to 1888 it is plain that
the legislature did not intend to exempt
from the ordinary and usual method of lax
dtIOl OElS SuCn pIOpSIbN uS dStulliJ uoSu
in, or necessarily incident to, the operation
of the roads.
TRAIL COUNTY TAX CASE.
The governor indulges in ali elaborate dis
cussion of the famous tax case known as The
Northern Pacific Railroad Company against
Trail County, and reported in lis United
States Reports, Lage 600, and concludes this
subject with a detailed account of the efforts
of the present administration to carry out the
provisions of said case by assessing the lands
of the Northern Pacific in 1887 and 1888
and the prolonged account of the litigation
which followed. and which is still in process
of settlement. In this litigation it is shown
that in many cases the railroad has, under
Joining the safe of it's property at the time
o rlana aduertised by the NariOus county