The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1902-02-07
IA STATE DOCUMENT
Gov. Van SAINTS Message 70 the
Legislature 10 Special Ses- 2
sion, Feb s, 1902.
4 PpsB VALUABLE FOB CORClSEAESs
Urges the Members to Prompt and Garcia
.ction in Revision of Tax Laws.
bszA Money Needed for Pending
Legal Expenses.

Governor S. r. Van SAINT before the
Minnesota legislature:
TO the Members of the Senate and
House of Representatives:
You have been called together in ex-
traordinary session for the purpose of re-
ceiVing the report of the Tax Commits
sion appointed pursuant to your enact
nent at the last session, and for taking
action upon the measures proposed by the
said commission.
that for many years there has been q
universal demand in our state for a COM
mission clothed with the duty of pre-
pairing more efficient tax laws. The
been urged by the public press, has been
recommended by many of my predeces-
state auditor whose duties in tax matters
make him especially familiar with the
defects Of our present tax system.
Your body was tbs
commission, there being only eight votes
recorded against 1t, four in the House
and four in the Senate. In order to have
the measures proposed by the commits
sion effective during the present year,
the act provided that the commission
should complete its work prior to the
FIRST Of the present month.
In compliance with the law the commits
sion filed its report, together with certain
proposed measures. In order that the re-
port might be considered and it's meas
Gres enacted into laws as soon as pos
sible you adjourned the last regular ses-
sion before the constitutional limitation
In order that the subject matter of the
report of the commission and the meas
ures proposed might be taken up in extra
session without additional expense to the
state.
Owing to the urgent necessity of more
effective tax legislation it was tacitly
understood that if your general session
gether in extraordinary session imme-
oiately after the report of the commits
sion, for the purpose of affording an
ures proposed, and to enact such laws
as you might deem just and wise. Pur-
suant to the understanding stated, and in
the work of the commission most thor
ough and complete, issued my proclaim
Ation converting your honorable body at
this time.
Pursuant to your enactment the follow
ing citizens of our state were appointed
fs tax commissioners, to-wit: Hon. w. j.
Hahn, Hon: H, w. Childs, and Hon. G.
s. Ives. The duties of the commission
were specifically set out in the act as
follows:
''The duties of said commission shall
pc to make a tax code for the State of
minnesota. Such code shall include
complete system for the just and equit-
able taxation of all forms Of property,
be properly indexed and prepared in the
form of bill or bills for presentation
90 the legislature. Such code shall in
commission, and shall define its duties,
powers and compensation. The commits
sion shall alse prepare report and bill
or bills providing for any constitutional
amendments which may be necessary for
properly carrying out the system of taxa
ton recommended by the commission.
and the limited time prescribed, the COM
missioners Immediately commenced their
york upon receiving their appointments.
For nine months they labored incessant-
thqV UiCifa6 or nd 20 1iov
lied themselves with the tax laws there
portions ab+.,G OF our ,,,o own state there,
value. After becoming thoroughly
familiar with the tax laws Of other states,
and the defects of our own system, they
set earnestly to work in the preparation
Of the proposed measures now so ia
pillar to all Of you: That their work
has been done faithfully and conscien-
Earnest, honest and impartial discharge
OF their duties they are entitled to the
1nstinte6 praise of the people Of our
cor naissinn are laWyeFase' Ucrupfed sftln
public positions as fitted them espec-
Tally for the onerous burdens which they
assumed These facts suggest most en-
phatcally the wisdom of carefully con-
etdering their work done and refraining
from criticism until their proposed meas
pres are thoroughly understood. 1t must
be borne in mind that limitations were
placed upon the commissioners by the
constitution. This fact made their duties
particularly eSacting, and that you may
which they labored I refer you to their
report which accompanies the bills pro-
posed by them.
That the measures proposed are Der
feet, no one will claim; even the Commits
s1oners assert that a more satisfactory
code might be framed were 1t not for con-
be su Isa ar limitations Nevertheless. that
Enent over the present inefficient system
Or taxation will not be doubted for a
snoment. I am aware Of the fact that
opposition to the adoption of the meas
ores has arisen, and has occasioned many
suggestions looking to the defeat Of the
pleasures or the postponement OF their
10 meet the issue now. To temporize will
simply amount to deferring the consider
atlon or the very questions which now
opportune than the present to meet this
great question of taxation so important
20 the welfare of our state. II in your
emended. II too drastic let it be changed
Counsel among yourselves earnestly and
and make whatever changes
gestion that the matter of legislation be
delayed until the constitutional Iimita-
lions be removed does not commend itself
90 Pm my Judgment, for we have no assur-
these limitations. Past experience DEM
enstrates that so large a percentage OF
0ur people persistently fail to vote upon
constitutional amendments as to make
!ubmission quite uncertain. Hence, de-
Ierring this important matter will in all
probability simply delay the considera-
non OF the issue which now confronts
you. II the bill proposed is passed by
you, and subsequently the constitutional
limitations are removed, then the law can
be SO amended as to conform to the new
conditions. The primary purpose Of tax
legislation is to compel all property to
bear its just burden of taxation, except'
l. IL
should be exempt There pS Should Sus se nS
discrimination. The property of ali
.hould be treated alike: Laws should be
Of means should respond to taxation the
same as every piece of property of his
ess wealthy neighbor:. Under our present
state bear more Of the burden of taxa.
ION than the wealthier classes. Such
.on notions should no longer exist. It
.em. The greatest evil Of taxation L ssGs
,uficient faith in human nature to be-
Jaw his sbs eyer =, man faIas VIII ungrudgingly
nat his neighbor does likewise. The |
evident intention Of the Commission in
aa aati1gg this ol biz was to e provide that
Ihoulders Of all. It is therefore in nv
Judgment imperative that you meet these
,o ION dn1n frankly. fearlessly and with
commission will go very far to corr tf
hese deplorable, existing conditions DIR
ng your last session 1t was conceded nv
" that our tax laws should be corrected.
dany or the other states have taken I'm
his important subject and Compiled laws
ar In advance OF those which now con-
rol US. Let us not be behind the other
tates OF the Union. but initiate their
rudence by meeting the tax issue now.
his code, we are advised, embraces tho
est efforts and wisdom Of other states
men nave framed tax codes with q view
full, equal and lust taxation Tat
our purpose be to so legislate that taxes
iay be apportioned in a fair and eQuit.
pie manner to all classes and kinds OF
we the proposed code in detail. / com.
leno 1t to you as a vast Improvement
yer our present inefficient system. That
.oVlsion alone which provides for q
ancnlse tax on public service CO. pora.
ons Will bring large revenues to the
. aye. corporations of this character are
U Taxed In many states Of the Union.