The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-06

amended as to conform to the new con-
dltions. The primary purpose of tax Leg
islation is to compel all property to bear
Its just burden of taxation, except, of
course, such as public policy suggests
should be exempt. There should be no
discrimination. The property of all
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 neighbor.
Under our present system the compara-
lively poor of our state bear more of the
burden OF taxation than the Weather
classes. Such conditions should no
= longer exist. 1T is largely due to the
OF taxation is the inequality of the bur-
den. 1 have sufficient faith in human
nature to believe that every man will I'M
grudgingly pay his share OF taxes if he
IS satisfied that his neighbor does like
wise. The evident intention of the COM
mission in framing this bill was to so pro-
vide that taxation should rest alike upon
the shoulders of all. 1t is therefore in
my Judgment imperative that you meet
these conditions frankly, fearlessly and
without delay. The code reported by the
commission will go very far to correct
these deplorable existing conditions.
During your last session it was con-
ceded by all that our tax laws should be
corrected. Many of the other states have
taken up this important subject and COM
piled laws far in advance of those which
now control u.s. Let us not be behind the
other states of the Union, but initiate
their prudence by meeting the tax issue
now. This code, We are advised, en-
CODE EMBRACES WISDOM
OF OTHER STATES.
braces the best efforts and wisdom Of
other states which have framed tax codes
with view to full, equal and Just taxa
ton. Let your purpose be to so legislate
that taxes may be apportioned in fair
ana equitable manner to all classes and
nv~fX sc N1.NA
to analyze the proposed code in detail I
commend it to you as vast Improvement
over our present inefficient system. That
provision alone which provides for a fran
chiSe tax on public service corpora tons
Will bring large revenues to the state.
Corporations of this character are so
taxed in many states of the Union.
Without going into details permit me
to call your attention to the provision for
permanent tax commission. In the state
OF Michigan law was passed providing
for such commission-that being prac-
ideally the only change in the then exist
ing law-and the first year after the
same went into operation assessments
were increased about $685., 100000
Every interest should have an oppor-
tdnlty to be heard, and no injustice
should be done to any industry or to any
individual. The large interests of our
state Will probably be represented and
seek a hearing, but we must bear in
mind that the man who has for years
GEcomplainingly paid his share and more
of taxes cannot appear; but his rights
as citizen and a taxpayer should new
ertheleSs be considered The best way
to aid hin, is to see to it that all who
have contributed too little or have es-
capped altogether pay their full share,
and in that event his burden will be
lessened.
1t is confidently predicted that the en-
actment of this code will result in largely
increasing the assessment in our state If
SO, the rate of taxation will be materially
decreased and if those who oppose the
listing of all property at it's full money
value will bear in mind that as assess
ment increases the rate decreases, less
opposition will be heard. This, how
ever, suggests matter which certainly
calls for your most earnest consideration.
The issuance of bonds by municipalities
is limited to a percentage of existing
LEGAL assessments. If you so legislate
that assessments will be materially in
creased, then you should consider the
adViSa bility of enacting a meaure which
will prevent the corresponding increase
of municipal bonded Indebtedness.
RETAIN 800 Personal
PROPERTY EXEMPTION.
I would recommend that an amendment
be made placing the exemption on per-
sonal property at $500, as it has been for
many years. This will be especially ben
eficial to the people of small means. This
suggestion, am advised, meets with the
approval of the tax commission.
would also suggest that the bill be so
amended as to require the listing OF
property on May rather than on April
l, for the reason that the time to prepare
for putting into operation the new code,
if it passes, probably will be too limited
to make the necessary preparations for
proper assessment.
Our grain men express fear that the
proposed code, if put into operation
would be against our interests, ana drive