Belding banner. (Belding, Mich.) 1889-1918, 1899-12-21

THE constitution cannot be amended
until the amendment is submitted to the
people at the next spring or autumn cleo
ton.
In order. therefore that the legislature
OF 1901 may enact equal taxation laws It,
is necessary 10 call special session of
this legislature, at some time before next
November. 10 provide for the submission
of constitutional amendment to the peo-
pie at the general election next fan.
IF no special session were called prior
to the general election next fail, the duty
Of authorizing the submission of 4 con-
stitutional amendment would devolVc
upon the legislature OF 1901.
"ln such case, equal taxation laws
could not be enacted until the legislature
of 1903
1T will be readily observed. therefore,
that the calling of special session at
this time makes II possible TO enact equal
taxation laws two years sooner than II
this special session were not convened
1T seems to me that the saving i'm taxes
durirg those two years, by those VINO
are now paying more than thoir share,
fully justfies the expense OF the present
special session which will ne about two
cents on each $1,000, in value OF property
1T Is unnecessary FOR me in this mes
sage To discuss at length the existing in
equaltties Of taxation, nor To point out
the classes of corporations which escape
the payment OF their just proportion Of
taxes, nor the unfairness ana inequality
of the theory Of specific taxation upon
gross earnings as DIT present applied.
This subject has been thoroughly and
eXhaus lively debated by you already.
THE arguments and opinions which |
have from time to time advanced are
contained in my messages 10 the leglsla-
ture Of 1897, in regular session; to the
same legislature in special session in 1898,
and to the legislature of 1899.
There is nothing new in the recon-
mendation that corporate property pay
ing specific taxes be assessed and taxed
I'm 1877 Go( BagIey SOCK occasion In
his address to the senate and house of
qualities OF specific taxation OF corporate
property, which he commended should be
taxed locally to its value like other prop
erty. In the same year GOV. Croswell
recommended improved methods for uni
formity in lcvyinE taxes. ~ 1857 Gov.
Luce recommended the 60 D zation of
taxation, and in 1871 recon- ended for
the purpose Of revenue a tax on requests
on cornor1tions. and an income tax. In
1871 GOV. Winans recommended equalizing
taxation as between classes OF property
paying specific taxes and property
under assessment. claiming that the as
sessed property pays double the tax paid
by property upon which specific taxes
are levied. He favored the local taxation
OF corporate property and doubted the
policy Of eNempting any property from
equal taxation
The question is one. therefore. no lon
as II has been under consideration for q
years.
You will recall that during the last
session or your body the supreme court
indicated that the Atkinson act was UNI
constitutional Accordingly Joint reso-
luton, providing for the submission to
the people of an amendment 10 the CON
sttution under which laws could b. en-
acted taxing railroads and other corpor-
ate property upon its value instead Of
specifically upon gross earnings was
framed
This joint resolution passed the house
receiving the necessary two-t thirds vote
and was sent to the senate on June .
fourteen days before The legislature
ceased doing business.
1T was referred 10 the proper commit
tee In the senate. WHY It failed of pas
sage in that branch Of the legislature is
a matter OF conjecture. 1t Is claimed that
the amendment was an exceedingly inn
purtant one and that there was not suffi-
clent time, during the closing DAYS OF the
session, ID give 1t the careful considera-
llOn which itg imTDrtupaa rnnritoJ