The true northerner., 1898-10-19
EQUITABLE TAXATION
THE GREAT QUESTION NOW OF
PARAMOUNT INTEREST.
A Resume Of the Provisions of the At
kinson Bill which should Interest
Every Taxpayer In Michigan

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 OF
the Michigan Legislature held in April
last, may be Of interest TO our readers.
AS Is well known. the intention or
the framer of the law was To equalize
the imposition of taxes. 80 that the
great corporations which have their
being and benefits from the public EN-
terprise and business activity of 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 or
Michigan is justly entitled 10 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, and
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 70 repeal
such laws as may conflict Herewith.
Section l provides for the selection
of the State Board of Assessors, the
board at first TO he composed of GER
tain officers of the State, but TO be
chosen by the electors of the State at
general elections hel eafter.
Section provides Il secretary for the
board, who shall devote his time 10 the
business thereof.
Section provides that the members
of said board, and the secretary, shall
take and subscribe the constitutional
retary Of State.
Section 1 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 10 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 n meeting each
year in September to assess the prop
erty Of all railroad companies, express
companies, telegraph companies and
telephone companies now organized or
hereafter organized and doing business
in this State. under any law OF this
State or any state or country. The
board may inspect ali property OF said
interests TO get at the true cost value
thereof, taking into consideration the
reports and returns made 10y the com
panies. together with such other evi
dence as may be found.
Section &. 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 current
year. as ascertained under this section
by an aggregate sum to be determined
tv adding TO the total value of al
property assessed under this act the
eQualized value Of all property assess
ed in the State rs fixed by the State
Board Of Equalization at it's last meet
ing.
Section Z. Said board shall tax th'
property of the several companies n!
assessed 10y il. at the average rate o
taxation as determined by it. and tn,
amount of tax to he 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 h
paid to the State Treasurer by sale
companies respectively on or before tn
first Monday i'm January following tn
assessment and levy aforesaid whicl
tax when so assessed and levied shal
be in lieu of all other taxes for Stat
and local purposes. not including
special assessments on property pai
llculdFlN Dcuellltd uldue III any County
city. village or township.
Sections 5. o, 10 and IL define tn
companies which shall be under tn
, provisions of the act.
, Section II provides for complete re
, turns to be made by the officers of tn
companies each year 10 the Auditor
General of the State.
Section a. Said board shall ascei
tain and assess the value Of all proI
erty Of express companies. telegrap
a and telephone companies doing bus
ness in this State at its true cas-
q value. And In determining the proI
J, erty of said companies in this Stat
: TO be taxed within the State and al
sessed as herein provided, said boar
/. shall be guided by the value of sal
/. property as determined by the entil
2 capital stock of said companies, sn
such other evidence as will enable sal
board TO arrive at the true cash valu
of the entire property OF said con
!. panies within this State. in the propo
i tion which the same bears 10 the el