The Yale expositor., 1899-12-22
issue during these campaigns was


clearly defined. The question was thor
ouShly discussed and debated in speeches
end in the press in every part or the
state.
your rejection at this session of the
joint resolution for the submission to the
people Of the constit utiOnll amendment
would be tautamount TO declaration that
the people are incapable of understanding
the question Of taxation, even after thor
ough study and cisCusstor In otner
words. 1t would be equivalent 70 con-
fesslon that government by the people,
through their representatives, Is a fail
Ure.
paying taxes upon value, the same as all
others.
IAN actual appraisal of such property
has never been made by public officials.
Sufficient statistics, however have been
pr odnced 10 clearly demonstrate that
such corporations are escaping taxation
10 a large extent.
'"Thc following Is table showing in the
first column the number OF miles of rail-
road in each of the states of Indiana.
Minnesota Ohio and Wisconsin; in the
second column the assessed value OF rail-
road property i'm each of those states,
which nearly resembles Michigan in pop
ulation and development; and in the third
column the value at which Michigan
railroad property would be assessed II II
were worth as much ser mile as such
property is In the other states mentioned;
in the fourth column the population or
each of these states
There are 1876 miles of railroad in
Michigan. and the railroads now pay spe-
cihc taxes amounting to 81 ,036 775 OS.
1.-THE population OF Michigan at the
last census was 2093,SS9.
1.-THE average rate of taxation upon all
property in he state, except that paying
specific taxes is over nor cent
eff Michigan railroad property is worth
as much per mile as raiiro IA property ~
Indiana G24A23 per rlile assessed value),
and II il were taxed upon such basis Of
yalIe at per cent, the railroads In this
state would taxes amounting TO
S;,S17. S03 Sc; upon the Minnesota basis of
assessed value (S42O per mile) they
would ray $500, 191 6S taxes: upon the
Ohio basis of assessed value $i9,305 per
milo. S7.707S57 so taxes, and upon the
Wisconsin basis of assessed value &c.
ia per mile, 1892 1872 As taxes.
"But even admitting that such statis-
tics are misleading, and granting that as
sessment upon actual cash value should
result in the payment by The corporations
in question Of less taxes than they now
pay, | would esteem IL a privilege to be
the first one to protest against a return
10 specific taxes upon earnings, for the
reason that ii is not the correct and
just theory of taxation
I'm the heat Of the contest for equal
taxation 1 have been accused of an un-
reasoning desire 20 make corporations
pay i1ore than their share of taxes.
"Tt IS not equal taxation to force the
richest corporation 10 pay higher rate
of taxes than the poorest individual up
on the actual cash value Of their proper
ty.
Equal taxation Is a matter OF princi-
pie and there IS no justice or equity in
taxing ore class of property specifically
upon It's earnings ana another class upon
its value, when property belonging to
both classes an be seen and appraised
end assessed at its actual cash value.
You have been censured for increasing
taxes by the appropriations passed at the
last session. Without discussing the JC5-
tice of such cenSure, IL must be plain to
you that railroads and other corporations
paying specific taxes. pay no part OF that
increase. The rate OF their taxes Is fixed.
AS the burdens of supporting the gov
eminent grow, they contribute nothing to
the increased expense. For illustration,
railroads now pay no share of extra tax
alton made necessary by The recent war.
"It Is we'll for you to remember that
there are only three CD states in the I'M
ion in which railroads pay the taxes upon
esrnings. Respectfully submitted,
III. s. PIN&REE,
Governor"