Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1895-01-04

not seen fit now to discuss Is merits,
and that part of the history of the bill 1
have given. I will pass at once to a
discussion of the merits and dement's as
[ view them of the Gross Earnings
System.
First, let me say that as an abstract
proposition, all taxation is wrong, and
can only be justified on the ground that
it is the only reasonable and satisfactory
way to collect those moneys necessary to
be expended for the general good in the
protection and perpetuation of civilized
society and the establishment of law and
order in a community, AID the expert
once OF ages has taught us that a tax
justly levied, so that it is equitably and
equally incumbent upon all property
owners to pay a fair proportion of the
necessary to be expended for
public purposes in proportion to the
amount of property owned and con-
trolled by the different persons, is not
only the most satisfactory, but also the
least %burdensome to the whole people IN
general. Inequality of public duties has
caused more disturbance and trouble in
the management of governmental affairs
than any other. It has, since a system
of taxation was established, been the cry
of the poor, that the rich escaped their
just proportion of the burdens of taxa
ton, and it has been the complaint of
the rich that they were compelled to
support a government whose greatest
benefits were enjoyed by a majority of
those who paid nothing. Corporations
are known in law as soulless persons, and
trouble has been had in every state in
the Union to pass laws which would
compel them to pay a just, fair and rea-
sonable tax. Various systems have been
adopted for the purpose of making their
taxation equal to that of other classes of
property and equitable to all. The one
fact that a railroad company runs
through many counties, and that each
county regulates the levy of taxes for
it's own purposes, and the fact
that the rolling stock lis kept at but
one or two, and possibly at no one point
within the state with which the road is
operated, has made it harder to ascer-
tain what just proportion of property
belonging to the railroad company should
be assessed for taxation in each of the
counties, and for this reason the system
which has been generally adopted
throughout the states, has provided for
the assessments of railroads in such q
manner as that the rondbed, rolling
stock and right of way, including the
property naturally used IN the operation
of the railroad should be valued, and
that such valuation should be divided
up among the several counties through
which the railroads run, pro rata, accord.
ing to the number of miles of track in
each of the several counties. The law
Of 1S89-which was amended and re-.
enacted by the law of 189O-gave the
railroads the privilege of a different sys-
tenn of taxation than this. 1t is what is
known as a "gross earnings SYSTEM"
and the law provides that in lieu of all
other tax the railroad company should
pay into the state treasury 3 per centum
OF its gross earnings in lieu of all other
taxes. Under the law of 1890, railroad
companies we're given a certain time in
which to accept that system of taxation.
The Great Northern, the Chicago, Mil
waukee & ST. Paul, the 500, and the Chi.
cago.N Northwestern have each elected to
pay taxes under the gross earnings sys-
tenn, and if that system compels these
roads to pay a just, fair and reasonable
proportion of the tax collected in the
state of North Dakota proportionate to
the tax paid by other branches Of trade
or business, including the agrlculturist,
the the law is right and should not be
amended or repealed, but if it gives
them undue advantage or allows them to
escape payment of a just and fair pro-
portion OF the taxes collected, proper
Tomato to the actual value of the prop.
erty owned, and under their control, then
by all means such a law should be re-
pealed, and one enacted which would
compel every class and branch of bust
ness, and every dollars worth of prop
erty to bear it's just and equitable pro-
portion of the public burden of taxa.
ton, and he who assists in the passage
of such a law is a benefactor to his
state, and he who would aid in the per-
petuation of a law that would do any,
thing else is entitled to the condemna-
ton of every we'll wisher of the states
interest.
The Great Northern or it's predeces-
sors had, as I am credibly informed, an
arrangement with a Holland syndicate
by which they drew in cash for the bonds
of the road, $13,5O0 for each mile n
structed, as fast as completed, which