The copper country evening news. [volume] (Calumet, Mich.) 18??-1907, 1898-03-19
stock and the proportion in use in Michi'


board is required to give any company
considering itself agg'isved, iuii
hearing and TO correct any as
ssment found not TO be just anu
equal. Ia addition TO the hearings
before the board the companies are gwen
an appeal to the circuit court tor the
county OF Ingham, but in order To AVOID
deiays in such cas- 8, they are required TO
pay their taxes, with the right to receive
back anything adiudged to be their due.
The bill does not make IL the duty
of the board OF assessors TO es-
tablish the rate OF taxation TO be paid
by the railroad companies. The duty oil
the board ends with assessiI the Yaiua-
ton OF the counties and making the
proper returns thereof to the auditor
general. That official apportions the
valuation among the various counties oil
the state, and the county treasurers IN
turn, apportion it TO the various town
ships ana wards in their respective Jurls'
dictions. This done, the property pays
precisely the same rate as that ofindiyid-
uals. which is located in the same terri
tory. The sole object OF the bill Ia to
provide for the just and equal taxation
of the property of these corporations
and the bill provides that 1t shall pay
precisely the same rate as other property
no more and no lees.
All previous bills for the local taxation
of railroads provided that the revenue
should 90 into the treasures OF the local
tiles in which the property was located.
Tni. met with great opposition for the
reason that counties and townships
through which no railroad runs would
get no benefit whatever from the taxa
ton of this clsss OF property, while
counties having the great railroad cent
ers would acquire the lions share OF the
revenue.
This objection has been wholly over
come in the bill To be introduced at the
special session. The fact was recognized
by it's authors that all the people OF the
State contributed to the enormous
grants given the railroads, and it was
only fair that all the people OF the State
should share proportionately in the
taxes collected from them. For this
reason the bill was made to follow the
language OF the constitution with refer
ence to the distribution OF specific taxes,
and it is the purpose OF the bill to have
all the revenue received hereunder 90
| into the school fund and be divided on
the basis OF the number OF children OF
school age in the various counties. In
this respect the bill will prove OF inestim-
able value to many localities, where, al
though the taxes are high, it is possible
| to have but few months school each
year. The increased revenue provided
| will enable these localities to have school
| during the entire school year.
Another change provides for by the bil
refers to the time for the payment OF rail
road taxes. Under the law now in fore,
the companies are always one year be
hind with their taxes. For instance, tn,
taxes on the earnings for 1897 Is not du'
until July, 1898. 1t is now proposed t.
have their property assessed in July, ant
to make the taxes for that year payabl'
at the same time that individuals pa,
their taxes in the fall
1t ia difficult for the average taxpay e.
to understand what injustice there cal
possibly be in requiring a corporation Il
pay taxes at the same rate and in tn
came manner that he does. Under tn
present railroad law il a company cal
show by decreased earnings that it ha
had bad year and that its income ha
fallen off, it's taxes are reduced accord
ingly. This ia not true of the individua
taxpayer. he is obliged to pay just a
much on his property, whether 1t ha
been remunerative during the year O
not, and regardless of whether his incom
has increased or lessened during the yeal
Every consideration OF fairness and iu'
tce requires that corporations should b
treated in similar manner.
The plan proposed by the bill OF taxin
: these railroads and other corporation
= on their actual cash value is not an innt
walton, as many people have been led
; believe. 1t has been in vogue in most {
the states for years, and furnishes I'll
reason why all these states get a vastl
greater revenue from the railroads tina
. Michigan does. The taxes paid by Il
" railroad companies on their earnings
&c this State for 1895 amounted to on
$41, 406 or $97 35 per mile OF road, viii
70 in Indiana where the property is assesses
. at Its cash value and where there a
1,400 less miles OF road than in Micbiga
= the taxes paid by railroad companies 4
u the year named amounted to 50, 1855, II
. or $3.50 80 per mile of road. Out
70 forty-se states and territories, twent
~ five levy taxes on the cash valuation
n AL-x