Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1901-05-09
Madison. Nav s.

day. A Dill mad Deen passed permit
ting the licensing Of dogs at from 81
to So each, according to sex, and in
vetoing it the governor said:
II return herewith, without ap.
prevail, bill No. 267, originating in the
assembly, entitled, can act to provide
for licensing dogs and for the collec-
ton of said license" The bill pro
poses to exact a license fee Of from
one to three dollars from every owner
or keeper of a dog. Residents of
cities and villages can escape payment
of such a tax by ceasing to own or
keep dogs. Upon the farm, however,
the watch dog and shepard are as
much a necessity as the other do
nestle animals which they protect
and guard, and the license fee would
amount to an increase in taxation.
The fee or tax proposed may not be
esteemed by the legislature a serious
burden in itself, but it would add to
burdens borne by a great majority OF
the people which are already out of all
proportion to those borne by others
whose influence would seem to be
For many years there has been a
well-settled belief in the minds of the
great majority of people of this state
that quasi public corporations were
paying less than a fair share of
the taxes necessary to maintain gov
eminent. That belief was fortified
by the absolute knowledge that GER
all, and that certain other corporations
were paying but a nominal tax in the
form of a license fee. In 1898 this
belief had become a conviction in the
public mind, so strong that it found
clear and emphatic expression in each
of the platforms of the political parties
of this state, and the legislature of
1899 assembled under solemn pledge
to equalize the burdens of taxation.
The corporations not taxed resisted
taxation in any form. The corpora
tions then paying taxes in the form Of
license fees opposed any increase. 1t
is a matter of legislative history that
after the enactment of the express
company, life insurance, and sleeping
car legislatiOn-and after passing
through the assembly, a bill increas-
ing the rate of the license fee on rail
roads from four to five per centum
upon their gross earnings, which was
defeated in the senate, the entire sub
iect was committed to a tax commits
sion, created by a bill originating in
the senate. That bill was passed
under the preteXt that the pressing
work of legislative sessions prevented
members and senators from giving the
subject that thoroughness OF investi-
CATION which would insure fairness to
every interest and for that reason the
people of this state acquiesed in the
establishment of the commission to
determine the rights and duties Of all
respecting taxation. Thus this ques-
ton of great and pressing interest to
every citizen was placed in the hands
of the able gentleman comprising the
tax commission two years ago, and
the public was required to wait upon
their decision The disappointment
incident to the further delay was
borne with patience by the people,
upon whom fell an added burden oc-
casioned by the creation of these new
offices. They assented however, to
the postponement which this plan
necessitated because, and only be-
cause, they were assured and per-
suaded to believe that the report of
the tax commission would settle the
disputed question. They submitted
without a murmer to the increased
taxation necessary to pay the commits
sion to do it's work, believing that
those who offered this solution Of the
controversy were acting in good faith.
They had been promised equal and
Just taxation for years, and had borne
repeated disappointments and delays
in the fulfillment of those promises
with great fortitude. They agreed
to this form of legislative arbitration,
confident that the right would prevail
because they demanded nothing more
than just and equal taxation for all.
They were led to believe that when
the disinterested gentlemen compris-
ing that commission determined the
question and made their reCOmmen-
darions to the legislature, action
After long continued arduous labor
and research, the tax commission re-
ported to this legislature that there
does exist gross inequalities in the tax
burden placed upon the different
classes of property in this state, and
they made clear and definite recon-
mendations for better equalization Of
these burdens. In making their
recommendation the tax commission
say in their report: The commission
have sought to be conservative,
keeping in mind, while seeking rem
edies for the evils laid bare, that too
radical an effort to bring relief might
tend to neutralize the good which
would follow upon an immediate equal
ization Of the tax burden
How then does the case stanu
The legislators two years ago deliber-
ately declared they found it necessary
20 commit the question of taxation to
men who had time to study and mas
ter it. They did not think it wise to
appoint commission of their own
members to take the subject in hand
at the commencement of the session
and report upon it during that session
even after having given it two or three
months of close and exclusive study
They decided that it would require
more time for the investigation than
members of the legislature had tc
give and that men to do the work
should be men known to possess
knowledge of the subject of taxation