Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1900-05-01
Railway Taxation.

The Wisconsin State Tax commits
sion has sent to the president of each
of the railways operating in the state
the following letter announcing hear.
ing to be held 10 the senate chamber
at Madison, on May 10. This will be
the first of series Of hearings to be
given by the commission to some of
the large corporate interests, includ-
ing telegraph and telephone compan-
les and Others:
The statute creating the tax commission re-
qulres the Investigation of the system of tax.
alton now existing in the state, and imposes
the duty of reporting the result of such inves-
tIgatlon to the legislature with recommended
lions for the improvement of the system and
| for the equalization of taxation.
| The intent of the law is that the investiga-
| tlon shall precede the preparation of our re-
port and the submission of recommendations
to the legislature, and is in harmony with the
universal! rule that parties entitled to be
heard before their rights passed upon.
The work OF the commission has now reached
the stage where it becomes necessary to insti-
tute more specific Investigation of several
kinds OF property, and to appoint times for the
nearing or the various interests which may be
affected by recommendations to the legislature.
The commissioners of taxation therefore, in
compliance with the law, hereby appoints the
18th day of May, at 2:30 P. NJ, in the senate
chamber at Madison, Wis, for the hearing of
the representatives of the railroad companies
In this state, and other persons. upon the sub
ject of taxation of railroad property
The scope OF the i'vestigation and the lines
or extent of arSurn' nts cannot now be definite
~ prescribed, but it is expected that they will
be material to the inquiry and of a character
to afford the commission the greatest possible
assistance in reaching correct conclusions
1t seems essential, however, to render the
hearing of substantial value that some of the
points of difficulty, or possible difference of
opinion, should be outlined for consideration
so that adequate preparation can be made for
intelligent discussion, and with this end in
view the following questions are suggested for
part in the hearings
l. Shall the present system of license fees on
gross earnings be abolished and railroad prop |
erty 3 valued and assessed in like manner as |
other real estate and personal property are |
valued and assessed for taxation, commonly |
known as the ad valorum system or the general |
property tax?
2 If the ad valorem method is adopted for J
the taxation of railroad property, what mode |
shall be prescribed for ascertaining the value
OF such property and the proportion it bears to
the value of all other property in the state Ii
able to taxation?
g. In case the ad valorem system for the
taxation of railroad property is adopted are
there any legal or constitutional objections for
a statute for ascertaining the true or assessed
valuation of such property by state board
ana the levy OF tax thereon for the use of the
state at the average rate of taxation, state |
county and local consolidated, of this state |
for the preceding year?
earnings Is retained, what mode shall be adj
opted to determine the percentage of gross
earnings to be paid which will make the same
equal to the rate of taxation imposed on other
). Is it necessary in order to determine the
ust and equitable per cent. of gross earnings
Is the license fees which ought to be paid by
'allroad companies in lieu of other taxes that
he true value of all property in the state shall
De ascertalned with the rate of taxation; and
I so, what Is the best and most practical mode
II ascertalnlng such true value?
b. If the license fee system is continued, shall
he rate per cent on gross earnings be made |
Uniform for all companies irrespective of the |
earnings per mile, or should the rate be graded |
Iccordlng to the greater or less gross earnings |
Der mile and if grade1 or classified as under |
Existing statutes, what mode should be adopted
o determine the rate per cent. of license fees
or the smaller roads so that their burden will
e e on an equality as nearly as possible with
he higher license fees paid by roads of the
Irst class, and with the taxes paid by the own
rs of other property in the state?
I. Are there any legal or constitutional
rounds Tor declaring statute invalid which
imposes license fees on gross earnings, includ-
ng earnings from interstate transportation,
When provision is made that such license fees
hall be in lieu of all other taxes on the prop
rty and franchises of the railroad corpor-
tions?
What elements should be considered and
wat rules OF law or equity applied to ascer- :
ain and determine the true value of railroad
property including franchises?
y. Uuder the present rate of license fees on {
l.,
ributing their proportionate or equal share of
axes with all other property in the state?
10 What changes can be made in the gener-
i system of taxation existing which will
end not only to promote equality of taxation
etween the owners of property throughout the
tate, bat between such owners and the rail
cad companies?
1t is not intended by the foregoing questions
o limit the investigation to the topics therein
Indicated, but it is expected and desired that
III phases of railroad taxation by license fees
J full r |
ument so long as they pertinent to the
objects under consideration.
The session fixed for May Is will be contin-
led from day to day during the week until the
hearings are finished.
DEWEY DAY AT CHICAGO.