The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-01

MERITS OF THE LAYBOURN BILL.
The Laybourn bill providing for a dis
tribution of the railroad gross earnings
tax among the several counties of the
state, instead of pouring it all into the
state treasury is right in principle and
ought to pass If properly drawn. It's
reference to the tax commission while
delaying its passage may be the means
of securing measure that will meet the
approbati-h of all.
The principle of taxation is based upon
the necessity which exists in a state
of society to furnish protection for life
and property Each man should pay his
share toward the maintenance Of author
ity which renders him secure in the
enjoyment of his liberty and his life.
So should all property contribute to the
expense OF protecting all property. In all
localities where there are many people
congreg< ted both police and fire protec-
ton is needed to secure the safety or
ordinary property. The railroad property
in the cities and villages. 1t is there
where they erect their buildings; where
their rolling stock accumulates; where
the vast amount of freight centers, trans
fers and passes. 1t is there where the
constant stream of travel flows, for the
life and safety of which the railroads
are responsible The burden of protect
ing this vast amount of property and life
| devolves upon the municipality, not the
state. To the municipality, then, ought
to go the tax which the law judges the
railroads should contribute for this pro-
lection.
In determining the proportion which
each county should receive, two elements
must be considered to make the distri-
button equitable; first the value of the
| property needing protection and second,
the amount of railroad business tran
sacted. A county through which rail-
road runs. but in which little or no bus
mess arises Should not receive the same
| amount as another with no more miles
of trackage, but which handles ten times
the amount of business.
1t is the value of the actual property
the business done and the men employed,
which should be considered in distribut-
ing a gross sum to the different coun-
ties.
The 10 per cent reserved to the state
| is rather large as the state is at no ex-
pepse to protect property or life, except
In case of strikes.
The rolling stock of the railroads
which is movable and difficult to assess
in any particular county may represent
the 10 per cent which goes to the state.
The statement made by Mr.. Jacobson
that the farmer pays the freight, and
therefore the gross tax should go to the
state, may do as campaign statement
but it will hardly pass muster as log
zeal argument, even in the Minnesota
assembly.
It costs the counties of Hennepin, Ram
sey and st. Louis moro to protect the
railroad property within their borders
one month, than it does the balance Of
the counties of the state the entire year.
| Why, then, should the tax for this pro-
| lection go to the state at large?
| In this matter there can be no politics
Even the railroad companies can have
no objection to an equitable division of
the tax which they pay for protection, for
when man is to be hung he seldom OBJ
jects to the color of the rope or the
hour Of his execution
The Laybourn bill may need amend
ments; it perhaps may need reconstruct
ton to be absolutely equitable Those
are minor matters. A bin based upon
the above announced principles should
| become a law.