New-York tribune., 1899-05-17
FORD BILL AMENDMENTS.

Governor Roosevelts task In getting the fran
chl>e-holders 10 pay taxes with good grace Is
not an easy one These corporations have so
long enjoyed exemption from taxation on some
OF their most valuable property and also In
large measure secured that property itself at
little or no cost. that they have come to regard
this free enjoyment as a vested right and to
cry out "confscation'' II attempts are made to
get from them the same measure Of taxation
on actual values as the average private prop
erty-owner pays. The Governor evidently un-
derstands too well the justice of the taxation
OF franchises to be impressed by the outcries
OF those who would make their previous escape
from just taxation the excuse for still further
exemption. Nevertheless, he seems to be i'm
pressed with some Of their pleas for modihca
ton.
This proposed modification Is something that
will bear watching with the greatest caution
There is danger that under the guise OF modf
cation the franchse-holders and their servants
In politics will really attempt TO defeat the
whole tax and they are clever enough to 60
about 1t automatically. OF course, they will
be improving" the bill with the best Of inten-
tons 10 have themselves taxed scientifically"
and equally" since they must be taxed at ALL
but they may all the time be improving the
bill out Of existence. There are various ways
OF doing this One Is to incorporate in the new
bill some provision In possibly unconstitutional
form. There Is no reason to doubt the consti-
tutlonalty of the Ford bill as II stands, for 1t
follows closely the lines already marked out
by our courts In discussions Of the tax law
There might perhaps be some doubt about a
bill levying assessments 10 a particular way
and providing for various deductions The
Ford bill is simply one OF definition and does
levy a tax; hence 1t is freed from the strict
conformity 10 certain constitutional require
ments which might easily by design or mad
vertence be contraveDed by more complicated
measure ordering assessments.
II additions are 10 be made TO the scheme. we
hope this danger will be guarded against by
putting them In the form OF amendments TO
a law already on the statute-book rather than
by recastIng and repassing the Ford bill. This
may seem matter OF Indifference, but II Is
not II the Governor now or before action by
the Legislature signs the Ford bill IL will be
a law standing on its own constitutional merits
Then IL any invalid amendments happen 10
pass they would simply he set aside by the
courts and the original law with its essential
valuable feature of franchise taxation would
be in force. On the other hand II the Gov
ernor allows an entirely new bill to come to
him as a substitute any unconstitutional feature
found in 1t might invalidate the whole scheme
and leave franchises untsx The Ford bill
should be signed frst and, II need be. amend
ed afterward. On the statute-book moreover,
1t will be much more powerful in securing good
amendments than IN the Governors safe. with
all the possibilities Of its being left there
through illness, clever intrigue or a little too
long delay of the Legislature In keeping prom
ise to furnish a satisfactory substitute in time.
The meaning Of the amendments proposed