Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1902-01-09

property, in my Judgment. does not escape
taxation, as it is commonly believed to do.
If | am right any further attempt to bring
it forth from it's hiding places and list it
upon the assessment rolls is an attempt to
levy a second tax, and the more successful
the attempt the more generally will double
taxation result.
This may not be a popular view to take
of the subject, but it is a view which a
member of the legislature and a student OF
taxation is bound to take, for no man in the
legislature should ever vote for any bin
which will result in inequality of taxation.
The only justification for any tax is that the
state needs the money and, if the state
needs the money, the state should exercise
it's right to collect the money from its cit
liens with impartiality toward all, with
fear of none
think the study of our state Legislature
should be, therefore, not to advise more
drastic means of exploring for these hidden
stores but to come to q better understand
ing of the nature of the property that is
thus hidden from the sight of the assessor
and the tax gatherer.
The debate is on III the legislature of this
state, with reference to the taxation of cor
pora tons 1t will be resumed in the next
legislature, in all probability, early in the
session. at the point where it was dropped
at the close of the last session
The last report of the tax commission is
in the possession of the legislature, and its
facts and deductions will not be lost 1t
will be an arsenal, from which ammunition
for use in the debate will be drawn, and
the legislature will go on with the discus
sion which occupied many days of the com
mitteeS during the last session The repre-
sentatives of the railroad will appear and
the tax commissioners will be present, and
the members. of the legislature themselves,
having had time to study and digest the re
port of the commission, will feel great free
dom in participating in the debate when it
reaches the floor, and we may expect that
the debate will continue, perhaps, through
and beyond the next session of the legisla-
turC, perhaps through and beyond several
sessions of the legislature, but it will con
tinue until there is a judgment formulated
by the Legislature with reference to the
amount and method of taxation of the
great corporations which the people will ac
ccpt and which will be expressed in the
statutes of the state.
The debate will not cease because those
who participate in it are called ultra con
sentative on the the one side, or populistic
on the other 1t is not a debate to be
closed or promoted by applying epithets to
those who are participating in it. The rights
of the corporations will not be Overridden
/ by the legislature because some senators
! and assemblymen are afraid of the clamOr
of the disconnected among their constitu
| entS, nor, on the other hand, viii the rights
| of the people be lost sight of because other
| senator's or assemblymen are called Oppro-
! brlOuS names
! SO far as railroad taxation is concerned,
! there should be Il method adopted which
wilt put at rest the rate of railroad taxa
| ton. and the railroads should be required
/
were done there would be no clamor what
! ever from any quarter, and there would be
no Justification for any member of the legis-
| laturC who attempted to disturb a method
which was working equitabIy and fairly.
At the tax conference held at Buffalo last
summer ] am informed that it was urged
that all the states should have permanent
tax commissions. 1t seems to me that in
the matter of the interstate corporations,
such as the railroads, telegraph and tele-
phone lines, express, sleeping car and
freight line companies, cooperation of effort
between the states is absolutely essential
to Il right understanding of the values and
adjustment of the taxation of the property
of these corporations.
The state aims at justice to the railroad.
Nothing else is contemplated, and nothing
else IS asked for by the people. The rail
roads, think, would serve their own inter
ests by lending their influence to the estab
lishment of such commissions in the states
in whose jurisdictions they are, and by such
corporations with the taxing authorities of
the states to which they owe allegiance
they would perform a patriotic duty and,
at the same time, secure all the economic
and business advantage to which they are
entitled.
The state of Wisconsin has been generous
and it has been just in its efforts to deal
with corporations, so that they might be en-
couragcd to carry on their business and de
velOp the resources of our state. Nothing
else whatever should be contemplated in
the policy of the state. Nothing else what
ever. am sure, is likely to be contem-
pldIeuS cefIalnly not, IL the corporations
reciprocate and assist the legislature in dis
covering a just basis upon which to make
just assessment and a just distribution
Of the burdens of our taXationS.
This is 4 question not to be tried on the
stump in Il campaign. 1t is not a question
to be moOted between political parties. 1t
is question for citizens of all shades of
political belief. 1t is the question for a
legislature representing Il great common
wealth, to be dealt with in the light of eco
nOmic truth and economic knowledge and
with view to promoting the surest devel-
opment of the state, and the sOundoSt and
justest distribution of the burdens of sup
porting tile government of the state.
tine question of taxation is not one for a
politica! campaign, md we are fortunate Ia
this state, so far as my acquaintance with
the political campaigns of the state goes In
having escaped a campaign based upon a
particular proposition relating to taxation
SO far as the political parties are concerned
there is substantial accord between them,
with reference to the degree of conservatism
which should control in the legislature, re-
Straining that body from any hasty and i'll
considered legislation which threatens the
welfare of corporations, or the Punishment
of capital from the state. or the obstruc-
ton of the progress and development of the
state. Nor is there any disa greement be-
tween parties with reference to the neces-
sity of requiring of the corporations as
much tax upon given amount of corporate
property as is paid upon a like amount of
private property.