The Worthington advance., 1899-01-12

preme cerr of the United States. and were
vs. Roberts. de- decided iss 3 oct. 1 81 last. s y what &
apsas @ M Rssaer te so4ss
shf lar9g an seretEn doing
panies. the loaa Companies, the various
trusts and mining companies in the north
ali .heu Il net Se gSbece
% TO the tax, Those in regard to which the
faxat,dna faaaa mas sbohgt badGgted SPECIAL method Of
aiSG HSicn excerpts X x; manufacturing companies
IRE wC9,,r Cdrry on the business Of manufact-
matters o{ dstai Mtnin It the state: But these are
NECESSARY eSss 3sy to further call your attention.
exnress me !eziSlation now IN force for taxing
IN this state Is and N 9
ment: nael;t::a RADICALLY defective and an should Be
ogV'sea; o9 sross The rate Imposed Of per cent
LOCAL Observation-Disclosures iea and Io'e endior oe
Most % Of fha ths sta5fHImis esfIrmois grossly
cent Of their gross earnings. inclHd1ns the the
Interstate Int! As we'll as the local The earn M
apxa sats n Of Bs ge0 the
referred ret to are, certainly greater than in
WhT aSa staaa aad .t thaFs Scoa
not aless the rate fre% of taRs ehst
uss 1non TN IMPOSED }sga, upon these monopoles q
sense) that needs revision. It is the basis
tor computing it which Is wrong. Situated
Sstxeen tSe tRe Re S
5ing large ffenters t. Of population near the state
nsS bnsiness It f but small pFopSrtion Of
II the iboGndsriss Of fhe T state. et umder E'ie
Whn hs State Is %anestlS done
oi the Setaal intrinsic value 81 he 1op prop!
Of Which are facto4s in 1s mak
whieh sho@ld is be exscted aad 6f
the state: Besides, this basls lor COM
PrdHs Pr5ns eabxaton is CAPABLE 9f
Copied from the Wisconsin Wa law. eV'dTHn5y Tndeyy
the Wisconsin law. which limits taxation
earnings from business % or,ginatings 81 tin siEsS and
Surs1i M the companies have adopted rule
point near the state, line. when there is
ey esens tss ssg stss tcEst n bSt or Mad
son to Duluth to passengers going to Su-
ppsIIo perIior As discoyered by personal in
teEf1ges cannot be reformed 100 % speedily.
TO impose a percentage tax, or any tax
on Of ssPnss wtad s5aa
tStion The tax: whethsr M Su@l t Gs eSnTss per
property employed in its business in the
Valuation, and the only plan by Which a a
proper rate Of taxation can be fairly and
legally Imposed: is .accerding, to the pre-
drawn. is in admirable form, and similar
court has Is Ss 6ssn nRed nRe STATES BY the on
vania. Indiana and Ohio. A change in
tSs Pass fS n esses
SS 5n s5sy a5 es5 a Ssa
the auditors estimate.
RAILROAD TAXES
ANOTHER branch Of taxation that de-
sn 7cperS Sof of Is at IF the rs
by 1droad IN this
cover all taxes derived. from this Source
~Ss g3sa and sSe s it
property in ire different States Of the he
aFrTsd at os same
PSrpoyss ne o{hsT Era r. +f|s the NODE Taf which
IsHS;S pa9y gross earn{Engs T6e latter mode, ao
10 as IS earang cpaey TO of
property Of that, character, is necessarily
the dominating factor in determining it's
Which, should equitably and justly be as
s7ss' ts s ts Ct PAID e th A
Saf N fSF ths SeTfEh The 9mfnE meaEge PsG Is 81 h
Toad igSS pTope9{y es the state .. the s
R%oas p2oppt fit 1aef 1o fall SRcT @
alto ation' "a a raj rate Of taxation the same as IS
Rms on on the stdsa doaR RtoRe'd h HAVE
$1,440.000 for, the current year. So It Will
be that our rate e Of Of m
is only about. two-thirds that of the other
property in the state:
that our rate of taxation by percentage
on, the, gross earnings is much below tn the
whch vaS ha %n the n e the
TENS transacting most OF the business sine IN IN
e8cepda zf5 Of poss6y ona afs
roads and are not operated with reference
to state, lines: but as systems. The com
each state. For the purpose Of taxation
they apportion the gross earnings Of the
system among the several states tn through o.;
age in each. This is. the only practicable
snd IS Sf trac IS
poses one jurisdiction with northern Iii
n9sn n9i 19W apd M ana N to
and dominated BY the same systems. and
Unit: gu, state M IS theTefore aside from
ing to it that it obtains substantially as
large proportion Of the earnings OF
for the Of Its
DO not lot insist urcn Sse this. is We We simply compel
States Tai s3eT WeTe % eonned MI
the boundaries Of this, state, the rate ,oi
would snecessarily in the course Of time.
rsteg @ also "a oWer rate of taxation
would have a tendency to produce lower
pa ana Of The
to for Transportation purposes. we cannot
in JUSTICE TO-! to ourselves nEs be governed by
also % heeded BY tie other taf STATES % IL the the
group. Iowa and Illinois have already Sc
ase TO exact G sSeF Fates
taxation from the railroads which oper-
our peopie. The maximum H Rate ee Of dor gross ss
per nt IN 7 1owa PEI psr esns Cent; IT.
rate actually collected in the several
cent in WiscoE sin. SO per cent in Iowa, 6
statement furnished by the board Of rail-
road and warehouse commissioners,
which / append. The average rate OF
gross earnings. tax collected in the three
states named is over 4.S per cent: more
than one-third higher than the rate i'm
railroads had been subjected to the Same
rate Of taxation in this state. as the aver
age Of the rates in Iowa. Wisconsin and
Illinois. we would have received last year
oysr o 81 81 zoo. Q0Q. instead Of something over
which neither the legislature nor the ex-
ecutiye can ignore; I am also advised that