The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1902-02-14
A STATE DOCUMENT.
Gov. Van SAINTS Message to the
Legislature in Special SEES
sion, Feb. s., 1902.
A PAPER VALUABLE FOR C0nclsENESs
Urges the Members to Prompt and Careful
Action in Revision of Tax Laws.
Money Needed'for: Pending To-
Legal Expenses.

Governor ). X. Van SAINT before the
Minnesota legislature:
To the Members of the Senate and
house OF Representatives.:
You have been called together in ex-
e cGfto, session for the purpose of re-
ceiVlnS the report of the Tax Commits
SION appointed pursuant to your enact
ment at the last session, and for taking
actlon upon the measures proposed by the
1t Is matter of common knowledge
Ihat Tor many years there has been a
universal demand in our state for a COM
mission clothed with the duty of pre-
pairing more efficient tax laws. The
creation of such a commission has long
been urged by the public press, has been
recommended by many of my predeces-
sors and earnestly advocated by our
state auditor whose duties in tax matters
make him especially familiar with the
Your body was practically unanimous
In approving the bill providing for a
commission, there being only eight votes
and four in the Senate. In order to have
the measures proposed by the commits
sion effective during the present. year,
should complete it's work prior to the
frst of the present month. ~
In compliance with the law the commits
sion MED its report, together with certain
proposed measures. In order that the re-
port might be considered and it's meas
ureS enacted into laws as soon as pos
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
eHect1ve tax legislation it was tacitly
understood that if your general session
was shortened you would be called to-
gether in extraordinary session imme-
diately after the report of the commits
DlrDOSe affOr0lnU
early opportunity to consider the meas
ures proposed, and to enact such laws
as you might deem just and wise. Pur-
suant to the understanding stated, and in
accord with your purpose and deeming
the work of the commission most thor
ough and complete, L issued my proclaim
alton converting your honorable body at
this time.
Pursuant to your enactment the follow
as 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:
1.-The duties of said commission shall
be to make tax code for the State of
complete system. for the just and equit-
able taxation of all forms of property,
both tangible and intangible, and shall
be properly indexed and prepared in the
form of a bill or bills for presentation
to the legislature. Such code shall in
clude provisions for permanent tax
commission, and shall define its duties,
powers and compensation. The commits
sion shall also prepare a report and bill
or bills providing for any constitutional
amendments which may be necessary for
ton recommended by the commission.
Realizing the magnitude of the task
and the limited time prescribed, the COM
missioners Immediately commenced their
work upon receiving their appointments.
For nine months they labored inceSSant-
iy; they visited other states and familiar
o a ynC wit III bn TOW |,
in vogue; they also visited many
portions of our own state. there
by, obtaining much information of
familiar with the tax laws of other states,
and the defects of our own system, they
set earnestly to work in the preparation
miliar to all of you. That their work
has been done faithfully and conscien-
tiously, cannot be gainsaid, and for the
of their duties they are entitled to the
unstinted praise of the people of our
state. The gentlemen composing this
ity and have in the past occupied such
public positions as fitted them espec-
tally for the onerous burdens which they
assumed. These facts suggest most en-
sidering their work done and refraining
from criticism until their proposed meas
be borne in mind that limitations were
placed upon the commissioners by the
constitution. This fact made their duties
particularly eXacting, and that you may
fully understand the difficulties under
which they labored l refer you to their
report which accompanies the bills pro-
posed by them.
That the measures proposed are per-
feet, no one will claim; even the commits
SlonerS assert that more satisfactory
code might be framed were it not for con-
StitutlOnal limitations. Nevertheless, that
the measures proposed are an improve
ment over the present inefficient system
of taxation will not be doubted for
moment. l am aware of the fact that
opposition to the adoption of the meas
ures has arisen, and has occasioned many
suggestions looking to the defeat of the
measures or the pOStpOnement of their
consideration. In my judgment it is wise
to meet the issue now. To semporize will
simply amount to deferring the consider
alton of the very questions which now
confront us. No time will ever be more
opportune than the present to meet this
great question of taxation so important
judgment the bill is defective let it be
amended. If too drastic let it be changed.
Counsel among yourselves earnestly and
candidly,, and make whatever changes
your wisdom dictates as proper. The Sug-
gestion that the matter of legislation be
delayed until the constitutional limita-
lions be removed does not commend itself
to my judgment, for we have no assur-
ance that the people will ever remove
these limitations. Past experience dem
onstrates that SO large percentage of
constitutional amendments as to make
submission quite uncertain. Hence, de-
ferring this important matter will in all
probability simply delay the considera-
ton of the issue which now confronts
you. If 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
nsear it's just burden of taxation, except,
of course such as public policy suggests
should be exempt. There should be no
discrimination. The property of all
chould 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 neighbor. Under our present
system the comparatively poor of our
STATE bear more of the burden of taxa
ton than the weather. classes. Such
conditions should no longer exist. 1t
is largely due to the fault of our sys-
tenn. The greatest evil of taxation is
the inequality of the burden / have
sufficient faith in human nature to be-
lieve that every man will ungrudgineIv
paw his share of taxes if he is Satisfied
that his neghbor does likewise. The
evident intention of the commission in
framing this bill was to so provide that
taxation should rest alike upon the
shoulders of all. 1t is therefore in nv
judgment imperative that you meet these
conditions frankly, fearlessly and with
out delay. The code reported by the
commission will go very far to correct
these deplorable, existing conditions. Dur