Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1902-10-08

demanding an answer every time he re-
members the defect of the railroad taxa
ton bills which that silence plainly ap-
proves: Was that a real old-fashioned
Democratic convention. or was it a cor
poration convention for defaming the
character of men who will not bend and
cannot be broken by all the mighty pow
err il represented? Democrats viii re-
member that there were many honored
members of their party in that conven-
ti0n, but they will not forget that those
Democrats did not write its platform nor
control in nominating Its ticket.
Legislature Advised to Follow Recon-
mendations of Tax Commission.
And now, fellow citizens of Wisconsin,
Republicans and Democrats alike, what
was the legislative action over which this
Milwaukee convention threw the mantle
of its sympathetic silence?
1t was the defeat OF the tax commits
sion bills taxing the railroads and other
puhlic-service corporations of the state.
| shall speak especially of the bills for
railroad taxation, because the amount
involved renders them of so much great
er Importance. These bills were the re-
suit of searching investigation and ma
ture delberation on the part OF the tax
commission. One of the railroad bills
provided for an increase in the taxes,
under the present license fee system of
taxing railroads. The other railroad bill
provided for assessing the value of the
railroads by state board of assessment
and then taxing them upon that value
al the same rate and in the same manner
that the property Of individuals and pri-
waite corporations are now taxed.
Railroad License Fee System Discussed.
The license fee system has been In
operation In Wisconsin since 1854. 1t
sV,NtN H. t1vN. 4
percentage on their gross earnings in
lieu OF all local, county and state taxes.
Under this law the principal roads pay
per cent. of their gross earnings on
local or state business and a pro rata
share on through or Interstate business
over Wisconsin lines. Under this sys-
tenn the railroads make their own return
of their earnings on Wisconsin railroad
business to the state without any posi-
bility on the part OF the state to super
wise such report or to go back of il for
facts. 1t is as though farmers, mer-
chants and manufacturers were to have
the privilege OF paying taxes upon re-
port which they send to the treasurers
without any supervision on the part of
the assessor or any other official TO as
certain the truth of the report or to see
their property or place any value upon 1t
whatever.
III HptdhlilS Ol lile ilCtHSt lee HJ Stcltl
in the first message to tho Legislature, l
said:
"T'he strong objection to the license
fee upon gross earnings is that 1t allows
the corporation to make its own reports
OF the amount of its gross earnings. or,
In other words. to assess itself 1t Is but
just to note In this connection that, as
appears by the above tables, the railway
companies have been fairer than the av-
~ IL h. en- hr
mass of personal property, assess them
selves; the percentage of assessed Of
market value of the railways being %
0-l00, as against IL $500 for all other
personal property In 1899 In no case,
however. should the assessment be left Ia
the taxpayer, whether corpora ton or In
dividual, without some check or safe
guard for the state"
Democratic Platform Garbles Language
OF Message.
The opposition, seizing upon the words
"the railway companies have been fairel
than the average of individuals" hav,
taken them out of the middle of the sen
tence, as they are written in the mes
sage, and have written them In theil
platform as though they were the entir'
sentence emitting what precedes anS
what follows. They misstate their appA
cation and misinterpret their meaQ
They seek to make the people of
state believe | was trying TO shield n
railroads from paying their just share o
taxes, which is exactly the reverse If tn
presentation / was making to the Legis
| lature in the message.
In this paragraph of the message
! was stating to the Legislature the obJec
| ton to the present license fee system o
| taxing railroads, which gives them
| chance TO under-assess themselves by III,
| Devastating their earnings, with no posi-
| BILE or practicable check or supervision
over 1t by the state. While this wa
wrong, it nevertheless appeared by tn
tables that the railroads paid large
percentage on the total value of thei
property than individual owners wer
paying on the total value of persona
property. Not to call attention TO ant
frankly admit this left the charge OF in
territorial unfairness to be used by tn
railroads against my recommendation 70
a change in the license fee system, and
was then, as it always Is in any presen
tation, the exercise Of right judgmen
fairly 10 state all facts bearing on tn
question.
The tables referred to were furnishe,
by the labor commissioner, the Fepor
Of the tax commissioner not havini
been made when the message was writ
ten They showed the assessed value
market value and taxes paid on rea
property, personal property and railwa!
property. They furnished, as any ON
who has read the message will remem
Der, the facts showing the Inequality Ii
taxation of real and tangible property
as compared with the taxation of intan
gible personal and railway property.
had said of these tables IN my message
that they presented situation callinl
for prompt action on the part of the law
making power Of the state" and ha(
used the facts disclosed as the argument
for immediate legislation looking TO the
fulfilment Of the pledge that each in
dividual and every corporation" IN the
state should pay Justly proportional
share of the taxes" of the state
This distorted use OF n part Of sen
tence from an Official document, which, q!
all men know, becomes q public record a.
soon as published, was used to demon
strate my ability TO "mislead the PEG
pie" In direct contradiction to the spirit
of the whole message, and, IL l may be
permitted 10 say II, In contradiction Il
every sentiment expressed and every act
performed as a private citizen and as a
public servant. II may safely be said
that the railroad companies have never
credited me with any desire TO aid them
In resisting taxation.
When the defeat Of one bill furnished
the warrant for it, and while other rail
road and public-service corporation tax
bills were pending In both Senate and
Assembly, and while they might yet be
saved, ] urgently pleaded with the Legis-
lsture, in vetoing the dog tax bill, to fol-
low the recommendation OF the tax com.
mission and 10 pass the pending bills.
That this subveFted and false nterpreta.
ton of q part of sentence should be the
II. FfrNs a.. Tsf all