The labor world. [volume] (Duluth, Minn.) 1896-current, 1902-02-08
they are entitled to the unstinted praise

and have in the past occupied such
public positions as fitted them especi-
Ally TOR the onerE Ssse o4 fadfs wa1ca
most emphatically the: wisdom Of
carefully considering their work done:
and refraininE from criticism until
understood. It must be borne in mind
that limitations were placed upon the
commissioners by the constitution. This
fact made their duties particularly ex-
stand the difficulties under which they
Which ACCOMPANIES the bills proposed
by them.
of Course Not Perfect.
That the measures proposed are per-
feet. no one will claim: even the COM
missioners assert that more salts
factory code might be framed were It
Nevertheless Ne the that the measares pro-
posed are an Improvement over the
present insufficient system Of taxation:
will not be doubted for a moment.
the adoption Of the measures has aris-
en-. and has occasioned many sugges-
tions looking to the defeat Of the meas
ures or the postponement of their con-
In my Judgment. it is wise to meet
the issue now. To temporize viii! sim
ply amount to deferring the considera-
ton of the very important questions
which now confront us.
No time will ever be more, opportunee
question Of taxation. so important to
the welfare of our state If in your
Judgment the bill is, defective. let it be
a an # too drastic: let 1t t,,l be
earnestly and candidly and make what
ever changes your wisdom dictates as
proper. The suggestion that the matter
stitutionai limitations be removed does
not commend itself to my Judgment for
we have no assurance that the people
Will eyer remove these limitations. Past
fail to vote upon constitutional amend
ments as to make submission quite I'M
Hsafe dsfef51S thf gmpv
delay the consideration Of the issue
which now confronts us. If the bill
proposed is passed by you. and subse-
quently the constitutional limitations
amended az to conform to the new con-
ditions.. The primary purpose Of tax
LEGISLATION Is to compel all property to
bear hea4 its tust burden Of ta3ation ex
sueeests should be exempt.
There should De, no discrimination:
The property of all should be treated
alike.
v~Ay OVAA~A A~o& 4 NJs
Laws should be so framed that every
dollar Of the man Of means should re-
piece of property Of his less wealthy
neighbor. Under our present system the
comparatively poor of our. state bear
sach
should no longer exist. It Is largely due
to the fault OF our system. The great
est evil Of taxation is the inequality Of
human nature to believe that every
man will ungrudgingly, pay his. share Of
taxes if he is satisfied that his neigh
Dor does likewise: The. evident inten-
bin was to 50 provide, that taxation
all. 1t is therefore. in my. Judgment.
Imperative that you meet these condt-
tions frankly. fearlessly and without
delay. The code reported by the COM
mission will go very far to correct these
deplorable existing conditions: During
your last session it was conceded 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
behnd the ef%er states Of the Wmon
but initiate their prudence by meeting
the tag issue now. This code. we are
advised embraces the best efforts and
framed tax codes with view to full
equal and Just taxation. Let your pur-
pose be to so legislate that taxes may
be apportioned in fair and equitable
manner to all classes and kinds of prop
erty. It Is not my purpose to analyze
the proposed code in detail. commend
it to you as a vast Improvement over
our present inefficient system.
Franchises To BE Taxed.
That provision. alone. which provides
for a franchise tax on public service
corporations will bring large revenues
to the state. Corporations of this char
acter are so taxed in many states of the
Without going into details. permit me
to call your attention to the provision
for permanent tax commission. In
providing for such a commission
being practically the only change in the
then existing law-and the first year
after the same went into operation. as
100000.
Every interest should have an op-
port4nity to be heard: and no INJUSTICE
sh9ud be SS1e e ha any re adH5ry or
our state will probably be represented
and seek hearing. but we must bear
in mind that the man who has for years
overwhelmingly paid his share. and
rights as citizen and taxpayer should
nevertheless, be considered. The best
way to AID him IS TO see to 1t that all
who have contributed too little or have
escaped altogether. pay their full share.
and in that event his burden will be
lessened.
It is confidently predicted that the en-
actment of this code will result in
largely increasing the taxation 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 assessment increases. the
rate decreases. less opposition will be
heard. This. however. suggests a mat
ter which certainly calls for your most
earnest consideration: The issuance Of
percentage Of existing local assess
ments. If you so legislate that assess
ments will be materially increased. then
you should consider the ADVISABLE of
enacting a measure which will prevent
the corresponding increase of municipal
bonded indebtedness.
Exemption Should BE Higher.
I would recommend that an amend
ment be made. placing the exemption
on personal property at 500. as it has
been for many years. This will be es-
pecially beneficial to the people of small
means This suggestion I 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 Nav /, rather than April /.