The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1895-01-02
GOVERNORS MESSAGE.

tomorrow.
GOVERNORS MESSAGE. .
Main Topics Discussed in MIR. PattisOn's
Last Annual.
By the United Press.
Harrisbu urg, Pa, Jan. 1.-Governor
Pattison's last message was read in
both houses this morning. A synopsis
is given below.
To. the Senate and House of Representa-
tives of the Commonwealth of Penn
sylvania:
Gentlemen: At the conclusion Of my
second term in the office of chief execu-
tive Of this state, l embrace with salts
faction the opportunity afforded to me
by the constitution of giving to the gen.
eral assembly information of the state
Of the commonwealth" and of recon-
measure measures as e may judge eapedlent. Su'i
The special reports Of the many and
varied departments Of official activity in
our system of state government, Of the
gagged in carrying out its work and in
vested with the responsibility of expend-
ing its appropriations, have been pre-
pared with care and will furnish to you
much valuable information. | commend
them to your earnest consideration, hop
Ing thus to direct attention to the neces-
Sity of their careful examination by those
who would legslate for the best interests
of their constituents and for the perma-
pent good of the commonwealth.
The Tax Laws.
The enactment by the last general as
Sembly of laws to increase the tax on per-
sonal property, and particularly on prop
erty represented by corporate investment,
has not by any means fully or fairly
satisfied the demand for greater equality
in our tax laws. 1t has long been mat
ter of complete demonstration, that, not
withstanding our theory of taxation ac-
cording to property value, certain kinds
of property are loaded with far more than
their just share of taxation while certain
other kinds escape. with very much less.
The real estate of the commonwealth S
citizens, whether in the form Of urban OF
agricultural lands, Is subjected 10 all
forms of local taxation, county, state,
township, road and school tax. The claim
that land is relieved from liability to
state taxation is O. specious one, the trans
parent nature of which has long been
recognized. There is vast advantage tC
personal property In its liability to state
taxation, while it escapes the much more
gricvouS and onerouS burden of local taxa
tlon. 1t Is everywhere conceded that be.
sides the bonus paid for letters patent
known to it as corporations, should pay
annually for their extraordinary privi
leges of limited liability and perpetua
succession, a special tax to the common
w
laid in the form of a special franchise
tax, to be measured by the amount ant
value of their capital, but to be distinctly
| understood to be d franchise tax as dis
tinguished from a property tax.
In addition to this-if 1t be deemed i'm
practicable to subject to local taxation
| their property used for general corpora
tion purposes, such as lines of railroad
| across the state-there ought TO be, in al
fairness, laid upon them rate of taxa
| ton in some degree commensurate will
the amount of local tax that property o
| like character, belonging to individuals
| has to pay. For illustration, 1t is wholly
unfair that railroad freight station OF
warehouse, used for corporation purpose!
and located in a great city, should pay t.
the commonwealth and for all public pur
poses at the rate of five mills on so mucl
of the corporate capital as Is represented
by its value, while corresponding prop
erty, side by side with 1t. used for like in
dividual purposes, and enjoying no NOR,
public protection, state or municipal
should be compelled to pay twenty mill
in the aggregate Of local taxation. Again
the holder of mortgage or judgment, VIII,
pays four mills personal property tax, en-
| joys the advantages of a most marke,
Inequality of taxation by contrast will
the owner of real estate against which 4
held lien-which real estate is subject
| In many cases, to local taxation rangln,
from fifteen to twenty-five mills. / an
constrained to believe that this subjec
which it deserves from the legislature o
our state, and that private and selfisl
interests have obstructed the fair con
sideration Of question which appeals L
every proper sense OF public and privat
justice.
Under existing tax laws all manufac
turing corporations in this commonwealth
however profitable their operations, ar
exempt from corporation tax. At leas
500, 100000 worth of property thug escape
taxation. The practical operation of thl
principle has been extended to gas com
panes, and It Is now being ,contended 4
the courts that even electric light com
panies are subject to the exemption. l
some instances the conditions still exis
which rendered 1t advisable for our stat
to thus invite the investment of capita
on'its soil, but l respectfully submit tina
when a manufacturing Industry Is enable
to earn a fair profit on its investment
should be liable to the same taxatio
which mining, agricultural and CONNER
cial ventures are obliged to pay. Corpoi
ate enterprises like gas and electric ligh
heat and power companies, ought certain
ly to bear their fair shares of the burthe
OF state taxation. No considerations upo
which transportation and like companie
are subject to taxation operate to fairl
exempt the electric light and gas con
panies. They are ordinarily not only CT
tered into for profit, but they are,
practical operation, profitable to their II
vestors. | recommend, therefore, that ga
and electric companies be specifically r,
stored 10 tne CLASS oI corporations HAD
to state tax.
The Abolition OF Official Fees.
In q recent opinion handed down by III
supreme court OF Pennsylvania 1t Is agai
called to public attention that one of tn
grievances Of the people before the adol
ton of the constitution of 1874 was II
excessive compensation of county Officer
In counties having q large population
where II was alleged "the receipts frol
fees were out OF all proportion to the sc
Vices rendered or responsibilities Ell
tailed" 1t was the purpose of the const
tuition. \and Of legislation passed. to ei
force the same. to rid the state of tn
J fee system and of the almost equally ol
, noxious system of mixed compensate
by salary and fees.
The Election Laws.
I consider that 1T would be a wise SUI
plement to our present election laws
BY some well-regulated scheme the rigl
OF every voter should be judicially q
, termined before election day. The regi
try lists being closed sixty days befo
the election, and suffrage tax paymen
to qualify electors ceasng thirty da,
, before the election, 1t would be entire
, practicable for the voting lists Of ever
district to be thoroughly purged by Il
: courts before election day, the rights
Z every voter to be determined and cor
. plete lists of all qualified voters to
placed In the hands Of the election officer
except changes due to death or removal.