Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1899-08-30

n then Neillsville is taking practi-
cal shape. The towns are bonding
themselves to promote construction.
1T is expected to increase the value of
farms in that section two-thirds of the
present value, and to make Melrose a
thriving city of several thousand in
h%abitants and also be the mea- es-
tablishirg several new marke WINS.
1t is said the object of the
is to construct a through line from
Lacrosse to the lakes through the
hardwood country of northern Wis
consin. We notice the Kickapoo val
ley road (steam) is to be SOLD under
foreclosure, when ii is expected either
the st. Paul OF Mort western system
VIII buy 1T in. 1t is not unlikely that
an electric line might have met the
needs OF that section had construction
been delayed until the new mode of
transportation were as well understood
as now. X is vastly cheaper.
Nothing pertaining to railroads has
caused more discussion than the ques-
ton of taxation. How should railroads
be taxed, and what should be the basis
of taxation? Railroad Commissioner
Rice, in his recent report, thus sum-
marizes history:
Last winter in our state a deter
mined effort was made to change the
method of taxation; also to increase
the amount of taxes. ] might cay here
that | have used the word tan" but
Wisconsin courts do not recognize this
work in the sense that | have used it
under the present law, the proper word
being license.
Railroad Taxation.
For three or four years the several
roads in the state were assessed as 9TH
or property, and paid taxes the same as
an owner of private property. In 1854
the legislature changed the system, and
the railroads under the law were COM
PEELED to make a report of gross earn
ings to the state treasurer each year,
and also to pay a license, which should
be in lieu of all taXes--1 per cent. of
their gross earnings. in 1860 this law
was modified so that companies must
ask for a license and procure the same
before operating a road. In 1862 the
law remained practically the same, ex-
cept that the percent. of licenses was
very materially increased, being raised
to 3 per cent. In 1874 there was a fur
bhCA nv CoOC w I pei CCAl.y III lotU
another departure was made, and the
roads were graded and paid a license
Zee based upon the gross earnings per
rifle, as follows: On all roads whose
gross earnings equalled or exceeded
$4,000 per mile. 4 per cent; on all
roads whose gross earnings were 81, 500
per mile and less than SO, 1000, S. per
mile and 2 per cent. on all earnings
in excess of 81 500 per mile; on all
roads whose gross earnings were less
than $1,000 per mile. IS per mile.
In 1897 a further change was made,
and five grades were established as fol-
lows: On roads whose gross earn
ings were So 5000 per mile or over, A
per cent; on roads whose gross earn
ings were $ $4,000 per mile and less than
$4,000, 3R per cent; on roads whose
gross earnings were $4,000 per mile
and less than $500, 8 per cent; on
roads whose gross earnings were 81 500
and less than $4,000, SO per mile and
2E per cent. on all earnings over ST.
500 per mile: on all other roads SIS per
mile. An effort to further inel ease the
license fee was defeated in 1899. This
effort brought forth much discussion
and talk in the legislature"
ORLANDO BURNETT.