The Saint Paul globe., 1902-02-02
KILL THE TAX BILL
THIS IS WHAT THE LEGISLATURE
SHOULD DO, SAYS JUDGE
FLANDRAU
ITS PROVISIONS ARE UNJUST
Points Out Where Tt Discrirnf-
mates Between Citizens and
Destroys Value OF Sc
curitieS.

Judge Charles E. F7landrau. than whom
few men in the state are better qualified
to pass an opinion on the subject. has
given the rev tax law considerable study.
and is of the opinion that the best thing
the legislature can do is to kill the en-
tire bill. In an interview yesterday Judge
lows:
THE approaching extra session of the
legislature affords the best opportunity
Tor the state to put its tax laws on a
SclenIlnc ana practical basis that has
been presented since it's organization
and it is to be hoped that our lawmakers
will avail thmselves of it,
'TaXeS adequate to the necessities of
the government must be raised and the
first consideration of the legislator should
be, how to supply this need, with the
most equitable distribution of the burden
among all those who have ts bear it. and
with the least interference to any branch
OF business conducted by the citizens of
the state 1t is needless to say that poll
tlcS, or pfeJud1ce, nave no place in the
investigation, but that the rich and the
poor should each bear his portion accord
ing to his means and ability, without re
gard to any other condition.
Il think every one will concede the Just
ness of these propositions, except per-
hars some demagogue who would dis
cr1m1nate between the rich and the poor
but fortunately we are not afflicted to
any very great extent with that kind of
legislator in Minnesota.
1He only pnlOSOpnlCal, Scl6QtlIlC ana
really practical method of imposing and
collecting taxes is to divide the property
OF the state into two classes, real and
personal, and assess each upon a basis
that is applicable to it's character and
nature. Real estate being fixed and sta
bic presents very little difficulty, and al
ways has value governed by location
and surroundings, so that the large hold
er and the small holder are justly dealt
with if assessed on the real and full
value Of his holdings, but personal prop
erty is governed by entirely different
principles in regard to the true and just
method OF its assessment and can only
be aprOrtloned among its pOSSeSSOrS upon
the principle of assessing the income
which the owner derives from it, and I
newspapers and public men are awaken
ing to a sense of the business of this
proposition since the discussion has been
made general by the tax code proposed
by the report of the tax commission.
''The wealth of a man is necessarily
measured by his income, and his ability
to contribute to the demands of the pub
lie must also be limited by the same
boundaries. If he makes from his oc-
cupation $500 a year, and the tax rate is
4 per cent he would be compelled to pay
$40 If he earns IS 600 a year his tax at
the same rate would amount to $500 per
annum, and so on in proportion to his
income, and each would be able to meet
the demand without disaster and at the
same time have something over for liv-
ing expenses. But suppose the income
is derived from investments in municipal,
railroad or other kinds OF bonds, or
stocks in any of the numerous, corpora
tions that exist, and do the work of the
state, and then the assessment is made
upon the actual or face value of such
bond or stock, none of which pay moro
than or per cent. then the man who