The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-02-05
GOV. VAN SAINTS MESSAGE
Read Before Houses Of Minnesota Legislature
in Joint Session To-day.
Tax Legislation Up to the Law Makers Two
Amendments Suggested
The Message in Full.

The Message in Full.
To the Members of the Senate and House of
Representatiy
You have been called together in extraor-
binary session for the purpose of receiving
the report OF the tax commission appointed
pursuant to your enactment at the last ses-
sion, and for taking action upon the meas
ures proposed by said commission.
1t is a matter Of common knowledge that
for many years there has been a universal
demand In our state for commission clothed
win the duty OF preparing more efficient tax
laws. The creation Of such commission has
long been urged by the public press has been
recommended by many OF my predecessors
and earnestly advocated by our state auditor
whose duties in tax matters make him espe-
claily familiar with the defects of our pres
ent tax system. $500
Your body was practically unanimous IN
approving the bill providing for commits
slon there being only eight votes recorded
against 1t, four in the house and four in the
senate. In order to have the measures pro-
posed by the commission effective during the
present year, the act provided that the COM
mission should complete its work prior to the
first OF the present month.
Special Session Provided For.
In compliance with the law, the commits
sion filed It's report, together with certain
proposed measures In order that the report
might be considered and it's measures enacted
into laws as soon as possible, you adjourned
the last regular session before the consttu-
tonal limitation in order that the subject
matter OF the report Of the commission and
the measures proposed might be taken up
In extra session without additional expense to
| the state. -. : :.
owing to the urgent necessity of more ef-
1ectlVe legislation, 1t was tacitly understood
tnat II your general session was shortened
you would be called together in extraordinary
SESSION. Immediately after the report Of the
, commission for the purpose Of affordine an
early opportunity to consider the measures
proposed, and to enact such laws as Won
nlsnt deem Just and wise. Pursuant to the
understanding stated, and in accord with yo,,.
purpose, and deeming the work of the com
mission most thorough and complete, T issued
my proclamation converting YOUR honorahla
body at this time
Pursuant to your enactment the follow
ing cluzens or our state We're appointed az
TAX commissioners, to-wit: Hon. W. ]. Hahn
Hon. H. W. Childs and Hon G. s. Ives Tbo
outles OF the commission were specifically set
out IN the act as follows: - -
The duties of said commission shall ha 10
Snnt aa TAX code FOR the state of Minnesota.
nucl coue SNAIL include a complete system FOR
the Just and equitable taxation Of ali forms vi of
properly, both tangible and intangible and
s snrn De properly ndexed and prepared in the
legislature. Such code shall include nrn-
VISIONS FOR permanent tax commission and
s snali oenne ne Its duties, powers and compen-
eatlon' Inc commission shall also; prenara
report and bill or bills providing for any coz
stltutlonal amendments which may be neces-
sary for properly carrying out the system If
'aAa'ioh reco1nmended by the commission.
Reanzing the magnitude of the task and tba
limited time prescribed, the commissiona.s
m cd hot.
ce1ving their appointments For nine noonth.
tney lapored incessantly: they visited other
states and familiarized themselves with ~ :.
TAX laws there in vogue; they also visited
many portions of our own state, thereby Oh
tanning much information Of value After no.
coming thoroughly familiar with the tax laws
or other states, and the defects of orr OWN
system, they set earnestly to work in the
preparation or the proposed measures now so
FAMILIAR to all OF you That their work bo.
peen done faithfully and conscientiouslv can-
not pc galnsaid, and for the earnest. honest
anu linpafuai dlscharge OF their duties they
are entitled to the unstinted praise of tn q
people of our state. The gentlemen comnoso
Ing THIS commission are lawyers Of eminent
ABILITY and have in the past occl1pIed such
pubic positions as fitted them especially. ,for
the onerous burdens which thew assumed
lnese Facts suggest most emphatically the
wisdom Of carefully considering their wor,-
=
proposed measures are thoroughly under
stood. 1t must be borne in mind that lint
tatlons were placed upon the commissioners
by the constitution. This fact made tbe,r
duties particularly exacting, and that yo,,
may 1ully understand the difficulties under
which they labored refer you to their report.
which accompanies the bills proposed by
them. ~
"Meet the Issue Nov.v 49, 80.
That the measures proposed are perfect, M
one will claim; even the commissioners a.
sert that more satisfactory code might be
framed were it not for constitutional 1in5ta
TONS Nevertheless, that the measures pro-
posed are an Improvement over the present
1neftc1ent system of taxation will not he
doubted for moment I am aware of Tho
fact that opposition to the adoption of the
measures has arisen. and has occasioned
many suggestions looking to the defeat Of the
measures or the postponement OF their con-
sideration. In my judgment 1t is wise to meet
the issue now. To temporize will sirnn1v
amount to deferring the consideration Of the
very questions which now confront us. No
time Will ever be more opportune than the
present to meet this great question of taxa
ton so important to the welfare of our state
IL In your Judgment the bill is detective let
1t be amended. If too drastic let it he
changed. Counsel among yourselves earnestly
and candidly, and make whatever changes
your wisdom dictates as proper. The sue-
gestion that the matter of legislation be de-
| layed until the constitutional limitations be
removed does not commend itself to nv ,iudg-
ment, for we have assurance that the
people will ever remove these limitations
Past experience demonstrates that so large
percentage of our people persistently fail
to vote upon constitutional amendments as to
make submission quite uncertain. Hence, de-
ferring this important matter will in all prob
ability simply delay the consideration of the
issue which now confronts you. # the bill
proposed Is passed by you, and subsequently
the constitutional limitations are removed,
then the law can be so amended as to con-
form to the new conditions. The primary
purpose Of tax legislation Is to compel all
property to bear it's Just burden of taxation,
except. of course, such as public policy sug-
gest should be exempt There should be no
discrimination. The property of all should
be treated alike. Laws should be so framed
that every dollar of the man of means should
respond to taxation the same as every piece
of property of his less wealthy neighhor.
A Burden to the Poor.
Under our present system, the compare
lively poor Of our state bear more of the bur-
den of taxation than the weather. classes.
Such conditions should no longer exist. It is
largely due to the fault of our system. The
greatest evil Of taxation is the inequality of
the burden. have sufficient faith in human
nature to believe that every man will un-
grudgingly pay his share of taxes If he is
satisfied that his neghbor does likewise. The
evident intenI,c... of the commission in franz
ing this bill was to so provide that taxation
should rest alike upon the shoulders of all.
1t is, therefore, in my judgment, imperative
that you meet these conditions frankly, fear
lessy and without delay. The code reported
by the commission will go very ,far to cor