The representative. [volume] (St. Paul, Minn.) 1893-1901, 1896-10-07

the same, which run into or through
this state, Of any and all telegraphs
and telephone companies or owners
whose lines are in or extend in, into
or through, this state; also upon the
property within this state of all ex-
press companies, or owners, or any or
either of the same doing business in
this state: also upon the property
with this state; also upon the prop
erty within this state of any and all
telegraph and telephone companies or
owners whose lines are in or extend
in, into or through, this state; also
upon the property within this state of
all express companies, or owners, or
any or either Of the same doing bust
ness in this state; also upon the prop
erty within state Of any and ali for
eign insurance companies doing bust
ness in this state OF any kind; also up-
on the property within this state Of
all owners or operators OF any and all
mines or OF mineral ores situated in
this state; also upon the property
within this state of all boom COM
panies or owners, and Of all ship build
erS or owners doing business in this
state, or having port therein. Pro-
vided, that this act shall not apply to
property owned by railroad com.
panies, their lands and other property;
and upon the prOpert OF either or any
Of such companies or owners tax as
uniform as reasonably may be with
the taxes imposed upon similar prop
erty in said state, or upon the earn
ings thereof within this state, but
NAV be graded or progressive, or both,
and in providing for such tax, or in
providing for ascerta ming the just
and true value OF such property it
shall be competent for the Legsla-
ture, in either or all of such cases, to
impose such tax, upon any or all prop
erty thereof within this state, and in
either case by taking as the basis Of
such imposition the proportionate
business, earnings. mileage or guam
tity OF production or property now or
hereafter existing of any such COM
or existing 10 this state, in relation
to the entire business, mileage or
quantity of production or property Of
such companies, persons or owners as
aforesaid; or in such other manner, or
by such other method. as the Legisla.
ture may determine; but the proceeds
Of such taxes upon mining property
shall be distributed between the state
and the various political subdivisions
thereof wherein the same is situated
in the same proportion as the pro-
ceecs Of taxes upon real property are
distributed
provided further that nothing in
this act contained shall operate to au-
thOrlZe the assessment or taxation Of
any farm land or ordinary business
blocks or property owned by any such
corporation, person, firm or company,
except in the manner provided by the
ordinary methods of taxation"
Upon the face Of this proposition it
looks fair and reasonable enough, and
seems to contemplate simply that
which all parties DESIRE viz: the i'm
position of taxation upon sleeping
car, telegraph, telephone companies,
etc. But close examination Of the
provso just quoted has given rise to
some suspicion Of the act. 1t says: ~
provided that this act shall not
apply to property owned by railroad
companies, their lands and ether
property, and upon the property of
either or any of such companies" Go-
wit: railroad companies) or owners a
tax, as uniform as may be with the
taxes imposed upon similar property
in said state, or upon the earnings
thereof within this state, but may be
graded Or progressive, or both, and in
providing for the true value Of such
property it shall be competent for the
Legislature, in either or all of such
cases: to impose such tax upon any or
all property thereof within this state;
and in either case, by taking as the
basis Of such imposition the propor-
tionate business earnings. mileage or
quantity Of production or property
now or hereafter existing of any such
companies, persons, or owners. ETC.; or
IN such manner on By such method as the
Legislature mag DETERMINE"
Ii this means anything, it means
that the Legislature shall have right
to fix tax upon railroad companies,
their business, ETC., either upon the
basis of such business or upon any other
basis The Legislature may determine. This
leaves the whole matter in the hands
Of the Legislature: they may wipe out
the million dollars of tax and put tax
upon railroads that will not yield lilo
of that sum! But it will be said the
existing clause of the Constitution,
which forbids anything to be doEe of
that kind, or any change to be made
in the gross earnings tax unless, it is
assented to by the vote of the people,
would deny the Legislature the right
to reduce the taxes Of the railroad
corporations. In answer to this it is
urged that if the people vote on Nov.
3, for the pending proposition for the
taxation of railroad lands, thus put
ting a tax upon them in addition to
the present tax levied on their gross
earnings, and which tax they claim
covers their lands, then that constitu-
tional clause is wiped out, and the
whole matter is thrown into the
hands of the next Legislature; and
the proposed amendment. which we
have just quoted gives the power ex-
plicitly to the Legislature to tax the
railroads in any manner that they see
tit, and as high or as low as they see
fit.
We do not want to advise the PEG
pie to anything that may turn out to
be a great injury to them, and there.
fore we would like them to study this
question carefully for themselves. If
it be true that these two acts-cne to
tax the lands and thereby wipe out
the present system; and the other to