The Yale expositor., 1899-12-22

"The constitution cannot be amended
until the amendment is submitted to the
people at the next spring or autumn cleo
ton.
I'm order therefore that the legislature
of 1901 may enact equal taxation laws 1t
Is necessary to call a special session or
this Legislature, at some time before next
November, to provide for the submission
of a constitutional amendment to the peo-
pie at the general election next fall.
IF no special session were called prior
to the general election next fall, the duty
Of authorizing the submission of a con-
stitutional amendment would devolVe
upon the legislature OF 1901.
"In such case, equal taxation laws
could not be enacted until the legislature
of 1903.
at will be readily observed, therefore,
that the calling of special session at
this time makes it possible to enact equal
taxation laws two years sooner than If
this special session were not convened.
ut seems to me that the saving in taxes
during those two years, by those VINO
are now paying more than their share,
fully justihes the expense of the present
special session, which will DE about two
cents on each $1,000 in value OF property.
ut Is unnecessary for me in this mes
sage to discuss at length the cXistlng in
equalities of taxation, nor TO point out
the classes of corporations which escape
the payment of their just proportion OF
taxes. nor the unfairness and inequality
of the theory of specific taxation upon
gross earnings as at present applied.
This subject has been thoroughly and
eXhaustively debated by you already.
"The arguments and opinions which
have from time to time advanced are
contained In my messages to the legisla-
ture of 1897, in regular session. to the
same legislature i'm special session in 1898,
and to the legislature of 1892
"Thcre is nothing new in the recon-
mendation that corporate property pay
ing specific taxes be assessed and taxed
upon it's 2sh value
"In 1877 Gov. Bagley took occasion in
his address to the senate and house of
Representative 20 emph asiZe the inc
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 leVyinG taxes. In 1887 Gov.
Luce recommended the coz . cation OF
taxation. and in 1891 recon. Nended for
the purpose of revenue n tax on requests,
1891 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 exempting any property from
equal taxation.
THE question is one, therefore. no lon.
as it has been under consideration for %
years.
"You win recall that during the last
session OF your body the supreme court
indicated that the Atkinson act was I'M
constitutional Accordingly q Joint reso-
luton. providing for the submission to
the people of an amendment tn the con-
stitution under which laws could be- en-
acted taxing railroads and other corpor-
ate property upon its value instead of
spect1cally upon gross earnings, was
framed.
This joint resolution passed the house
receiving the necessary twO-thirds vote
and was sent to the senate on June g.
fourteen days before the legislature
ceased doing business.
1T was referred to the proper commit
tee In the senate. Why ii failed OF pas-
sage In that branch of the legislature is
q matter OF conjecture. II is claimed that
the amendment was an exceedingly i'm
portant one and that there was not suifi-
clent time. during the closing days of the
session, to give II the careful considcra-
ton which its Importance merited