The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1898-10-18
EQUITABLE TAXATION
THE GREAT QUESTION NOW OF
PARAMOUNT INTEREST.
A Resume Of the Provisions OF the Az
kInson Bill which Should Interest,"
Every Taxpayer in Michigan and
Should Win Their support.

A synopsis of the provisions OF the
very important proposed law, known as
the Atkinson bill, which was offered
for passage at the special session or
the Michigan Legislature held In April
last, may be of interest to our readers.
As Is we'll known, the intention Oh
the framer of the law was to equalize
the imposition of taxes, so that the
great corporations which have their
being and benefits from the public en-
terprise and business activity or the
people Of Michigan may properly bear
their share in the expenses and public
burdens of the State. There Is no In
tention whatever to impose upon these
wealthy corporations any unfair bur-
dens, nor to fail in recognizing their
usefulness, and the convenience they
afford to the hundreds of thousands
Of Michigan people who avail them
selves thereof. But, judging by the
experience of other States in this mat
ter, the treasury of the great State OF
Michigan is justly entitled to receive
vastly more revenue from the taxable
property included in the provisions OF
the Atkinson bill.
The bill is entitled "a bill to pro-
vide for the assessment and levy or
taxes upon the property OF railroad
companies, express companies, tele-
graph companies and telephone COM
panies and the collection thereof, ana
the designation and election of State
Board of Assessors to make such as
sessments and levy, and defining the
duties Of such board, and the compen-
sation of its members" and to repeal
such laws as may conflict Herewith.
Section / provides for the selection
Of the State Board Of Assessors, the
board at first to be composed of GER
tain officers Of the State, but to be
chosen by the electors of the State at
general elections hereafter.
Section provides n secretary for the
board, who shall devote his time to the
business thereof.
Section provides that the members
Of said board, and the secretary, shall
take and subscribe the constitutional
oath of office, to be filed with the Sec
retary Of State.
Section 4 provides that the board
shall have access to all documents and
records in departments at the capital
of the State. to all records In county,
township and municipal Offices; also
to all of the books, papers or accounts
of any Incorporation firm or individual
coming under the provisions of the act.
Said board shall have the right to sum-
mon witnesses when necessary. An
| assessment roll of all property to be
assessed by the board shall be made
each year and filed with the Auditor
General, to be open for public inspec-
ton.
Section provides for meeting each
year in September to assess the prop
erty of all railroad companies, express
companies, telegraph companies and
| telephone companies now organized OF
| hereafter organized and doing business
in this State, under any law of this
| State or any state or country. The
| board may inspect all property of said
| interests to get at the true cost value
| thereof. taking into consideration the
reports and returns made by the com
panies, together with such other evi
dence as may be found.
Section 6. The board shall procure
the best attainable estimate Of the ag
gregate of taxes raised within the State
for State, county and municipal pur
poses, excluding special assessments
Said board shall determine the average
rate of State, county and municipal
taxes throughout the State by dividing
the aggregate taxes for the curren
wear. as ascertained under this section
by an aggregate sum to be determined
by adding to the total value of al
property assessed under this act thu
euualized value of all property assess
ed in the State as fixed by the STATE
Board of Equalization at its last meet
ing.
Section Z. Said board shall tax th
property Of the several companies a
assessed by it. at the average rate o
taxation as determined by it, and tn
, amount of tax TO be paid by each o
said companies shall be extended up
on said assessment roll opposite tn
descriptions of their respective proper
ties. and the tax so extended shall b
paid to the State Treasurer by sal
, companies respectively on or before tn
, first Monday in January following tn
assessment and levy aforesaid, whic
tax when so assessed and levied sha
be in lieu Of all other taxes for Stat
/, and local purposes, not lncludln
l special assessments on property pal
ticularly benefited made in any count!
city, village or township.
y sections =, ~, ~ anu IL ueuhS III
I companies which shall be under tn
/. provisions of the act.
Y Section II provides for complete r.
turns to be made by the officers of th
companies each year to the Audito
!, General of the State.
Section IA. Said board shall asce
> tain and assess the value of all pro-
: erty of express companies, telegrap
and telephone companies doing bus
v ness in this State at its true cas-
r value. And in determining the pro
: erty of said companies in this Stat
v TO be taxed within the State and q
: sessed as herein provided, said boar
= shall be guided by the value Of sa
J, property as determined by the entil
u capital stock of said companies, Gr
such other evidence as will enable sa
Q board TO arrive at the true cash vall
n OF the entire property Of said col
Z, panies within this State, in the propo
d tion which the same bears to the G
!. tire property of said company, as