Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1895-03-08
and % in favor. This ends the matter for


MT. dannaS OIL, requiring y copy OF
Mr.. Hanna's bill, preventing destruc-
ton of buildings on abandoned farms.
Mr.. FLEMING'S bill, relating to drug
Gists' permits for the sale OF Intoxicating
liquors.
Mr.. CoLBY's bill, prohibiting indecent
Mr.. STkoM's bill, for the care and cure
of inebriates.
SENATE BILLS PASSED.
SENATOR PARKIN'S: Appropriating
$500 annually for weather and crop service.
SENATOR DOBlE'S: Relating to health
aH SE SsieFey n v 7fRSS!c 'Si ProSibitine sale
of cigarettes, cigars and tobacco to minors
unders II years of age; prohibits selling,
giving or using cigarettes or tobacco
adulterated by any substance injurious to
SENATOR CLARK'S: For Incorporate
ing cities OF 500 inhabitants or over.
The Agricultural college appropriation
bill wa passed. Ayes A, noes Is.
The Insane asylum appropriation bill.
MIR. Cryan, expressed his vote. The
state IS not able to meet the obligations
which these bills put upon it. They could
be, and should be cut down since they can't
MIR. HODGSON voted no.
The Valley City Normal school apprO-
priation. Mr.. Logan spoke in behalfOf the
bill, insisting that North Dakota would be
if the educational institutions are closed
on account of lack of funds. MIR. McLach-
Ian opposed the bill on the ground that
money cannot be provided to meet the pro-
posed appropriation. Mr.. Brainard opposed
the bill and criticised the high prices paid
Enc xoooko,, L" A. EIn1noon rroiooH tho in
stitutions but voted no. Mr.. Smith also
opposed because of the condition of the
revenues. Ayes 81 noes "a.
The penitentiary bill met with no Oppo-
sition.
EyOlfsOn, Flack, HOdgsOn, HOlritZ, Lind
strom, McLachlan, Porter, Purdon, Rinde,
Smith, TOfsrud, voting no.
The school for the deaf was passed, ayes
40, and noes 6.
The university bill net with but little op-
position. Ayes Al, noes Is.
The Mayville passed., Ayes Al, noes IL.
The cactus appropriation-Ayes 4s, noes
II. Noes, Blackjack, Colosky, :Eyolfson,
Flack, Hancock, HOrgan, Jennings, Ray,
Roberts, Walker.
is EARNINGS TAX
The judiciary committee reported favora-
bio on the proposed gross earnings law, as
follows:
To the house of representatives:
Mr.. SPEAKER: Your committee on
judiciary to whom was referred senate bill
No. 1853, entitled, "a bill for an act provid-
ing for the payment Of an amount equal to
q per centum of gross earnings OF railroads
in lieu of all state, county, township and
school taxes and repeating chapter 1O7 Of
the laws of the Territory Of Dakota of A.
D. 1889, and chapter 1874 OF the laws of this
state, OF A. D. 1890, upon the same sub
ject.' After having given the measure
most careful consideration, both with ref
erence to the legal features presented and
the questions of sound business policy in
vOlved, beg leave to report as follows, viz:
Your committee believes that the state is
confronted with a condition and not a
theory. The exlgencies arising from legal
complications, growing out of the present
status of legislation on this subject, would
seem to render prompt and decisive action
imperative.
Section 176, of article II of the constitu-
ton Of the state, provides. first, that laws
property according to its true value, in
money; but that the legislative assembly
may, by law, provide for the payment Of a
per centum OF gross earnings OF railroad
companies, to be paid IN lieu of all state,
county, township ard school taxes. on
property exclusively used in and about the
prosecution of the business of such cOmpa-
MES, as common carriers, and the last
clause Of this section renders section 179
of the article providing for the assessment
of railroad property by the state board Of
equalization imperative, when and so long
as a gross earnings law is in force. Chap
ter 1874 of the laws of 1890 was in force. as
a legislative contract, When chapter 135,
providing for the taxation Of railroad prop
erty upon the basis of an assessment by
the state board OF equalization, was en-
acted. And chapter l35 being predicated
NnOn q oOpStitutiOnaI OrOViSiOn. TINS rem.
dered imperative, and, temporarily. at
least, invalid, was itself barren OF legal
vitality and void upon its face. BY the
adoption of the political code this measure
has also been, expressly by OMISSION, re-
pealed by necessary implication.
Both branches of the legislature have ex-
pressly repealed chapter 1874, of the laws of
1890, providing for a tax on the gross earn
ings, both state and interstate, OF such com.
panies as should accept its terms, and
thereby become parties to a legislative con-
tract, and providing for assessment and
taxation direct, in the manner for taxing
the property of individuals of this state for
such companies as did not accept it, so that
we have upon the statute books OF this
state no law tor the taxation OF railroads.
The consent of a railroad company is nee
essary to create a binding contract, SO as
to compel any company to pay on inter
state earnings. The senate has almost
unanimously passed this bill, which every
railroad company operating in this state
has agreed to accept. Your committee is
reliably informed that this law, which is
more favorable to the state than that which
has been most satisfactorily used in the
state OF Minnesota for over twenty-seven
years, will require the Northern Pacific
Railroad company to pay in taxes. about
$12O,O00 per year, the Great Northern COM
pany about 100000, and the other COM
panies more than double the present
amount paid by them; thereby increasing
the revenues of the state by from $4,000
to $4,000. AS a system Of taxation all
legal ext writer's, the supreme court of the
United States and the courts of last resort
of England, are unanimous in that the
gross earnings system is the. only proper
way of taxing railway companies, whose
property consists of IN entirety, running
through different states. The franchise of
the road being its most valuable part, and
that it is impossible to cut up the same and
sell it in sections, the same not all being
within the jurisdiction of any. n state:
For t~wenty-seven years past the railroad
companies in Minnesota have paid 3 per
cent on their gross earnings in lieu of all
taxes whatever, thereby exempting rail-
roads and railway land grants from further
faxatiOn in that state Rnt the nrOViSiOn