The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1899-01-05
than would result under the practices low
SUBJECT OF TAXATION.
Some Who Are Unable to Do So Pay,
Other Escape.


The subject Of taxation is. one SO vital to the
state, so important to the people that 1t al
ways merits the most earnest consideration OF
both legislature and executive. The observa-
lions submitted are necessarily brief and lack
ing in detail, but theys express In general
way the views of the executive as required by
the constitution.
The state, which under our institutions Is
the people in their organic capacity, pre-
scribes the conditions upon which the ind
vidusl shall take hold and enjoy private prop
erty One of these conditions is that the state
may appropriate from time TO time, as re-
quired by the public welfare. part of such
pre- patty for the public god. Taxation is such
appropriation by he state of the property OF
the individual. 1t S only JUSTIFIED When eX-
ercised for public Purposes, anu in pursuance
OF express law. The question In behalf OF
what objects state taxation should be imposed
presents few difficulties. As to cur public
schools, the administration of justice and OF
public affairs. our dependent and reformatory
institutions, public buildings and highways,
and many other pubic objects. We feel IN
stinctively that they are matters of pubic
concern, and that reasonable appropriations
fer those purposes are for the public good.
But your duty and mine is only half per-
formed when we have selected proper objects
for the states care. 1t is
EQUALLY IMPORTANT
that the money required for these purposes
shall be levied and taken from such sources
that its collection, in itself, Will not be a
detriment and menace to the public welfare.
A good end does not justify questionable
means. In our generous public-Spirited has e
to provide for the many meritoriOus objects
of the public care. we have been intent on
the end that we have overlooked the means.
The truth of the matter is that state Is
today eXacting taxes the little stock, tools.
implements-the means OF subSistence-of
numbers OF our citizens who are struggling to
support themselves and their families, while
thousands who possess great wealth escape.
inherent Injustice
state can Ill afford TO have those already bat
Ting for an Independent existence loaded with
additional burdens which will sooner or later
transfer many OF them into the dependent
classes. That this condition of affairs exists,
TIE most cursory investigation of the subject
VIII show. 1t is no more Just or candid to
charge this to the depravity OF the Weather
members of the community than it is to cry
demagogy whenever the subject is brought up.
1t is in my judgment a condition resulting
from the new forms that wealth has assumed
under the remarkable progress and the
economic changes which have taken place in
this century. 1t is not q subject for de-
clamation or invective, but for patriotic
speedy solution now and here. and as rapidly
as the forms Of our institutions permit.
CONDITIONS HAVE CHANGED.
In the early days of the republic, when
the principles were formulated which still
control our methods of taxation, visible prop
erty constituted the property OF the commu-
nifty Wealth meant houses. lands, nipple
ments and cattle. Franchises, bonds, stocks
and securities were practically unknown To-
day they constitute. according to conservative
estimates. perhaps eighty per cent of person.
atty wealth. They are owned by the wealthy
As a rule, they escape taxation, not because
they are the property of the rich, but because
the assessor cannot get his eyes on them.
The producer, on the other hand cannot
conceal his stock, or the implements of his
trade, and they taxed. The patriotic de-
sire to volunteer tribute to the state is prob
ably 70 greater in the one than in the other.
To illustrate. let me cite you to the last
published report of our state auditor The
loans and credits of the private banks brok-
ers and stock jobbers in the state were re-
turned and assessed at 1888 636 while the
Sewing machines were valued at nearly twice
that sum. All the bonds and stocks other
than bank stocks. were returned and valued
at less sum than the yearling calves and
less than double the valuation of the dogs
over six months Old. Judging by comparison
and by data from other states, it is safe to
assume that the value of personal property
in this state Is nearly as great as that of
the realty AS returned for taxation the
figures are in round numbers: Real properly.
S5o0.o0O eco; personality. 500 900 OOO To get
at the remaining personal property or TO
substitute some other method, of obtaining
revenue more just and efficient than the
present Anticipated system of taxing person.
atty, is the problem. To solve this | believe
with my predecessor that q commission
should be appointed. If action were taken
by You in that behalf at once. a report might
be obtained in time for consideration at this
session