The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

the mines and places Of shipment. If such
course were to be pursued, 1t would not
be at all difficult for the state, through
its agents or assessors to make such peri
od1cal inspection Of ores at the mines as
would determine the grade of ores upon
which the tax should be fixed. The points
are not so numerous but that the state
could we'll afford to employ an agent for
such purposes"
The increased revenue which would be
derived from a tonnage tax would be am
pie warrant for the employment OF a suit
able number of inspectors and agents to
insure the enforcement of the law. Inc
tax should be imposed with reference to
the value and grade of ores. require
ment that companies file statements show
ing In detail the quantity and grade of
ores mined during stated periods would,
under proper regulation and supervision,
afford reliable method for ascertaining
the amount Of tax to be exacted.
Although the commission was con-
strained to provide for the taxation OF
such properties by the methods applied
In the case Of ordinary real property, 1t
is confident that under the provisions OF
the bill, much more satisfactory results
will be accomplished than has ever been
the case under the existing law.
The inhabitants Of every mining dis
trlct consist largely Of those employed
directly or indirectly In the operation OF
mining properties. The influences sur
rounding local assessing officer will
manifest themselves in favor Of the own
ers Of the property assessed. This truth
is exemplified by the experience of Mich
lgan. We again quote from the same re-
port OF the tax commission OF that state:
1T is not claimed by local assessing
officers having in charge the valuation OF
mines under the present law that their
true or equitable values have been ascer-
tanned. In majority Of cases the super
visors are either the managers or prln-
cipal employees Of the mines. This Is true
not only in the copper but iron country.
Various reasons are given for the low as
sessments that have been made upon
them: one assessor claiming that his iron
mine and others, were put at norman
figure because they were a blessing to the
community and afforded labor, and that
without the iron mines the community
would be practically worthless"
If the assessments of such properties
were to be left wholly to local officials, the
experience Of Michigan would be re-
peated in this state; but the bill con-
templates that the tax commission, on
which ample authority has been conferred,
Will employ agents to assist 1t in reach
Ing proper assessments. II the commits
sion's bill becomes a law, the tax COM
mission appointed Hereunder should early
visit the mining districts Of the state and
by investigation through experts and the
examination Of the officers and agents OF
mining companies, procure such reliable
data as will enable 1t to approximately ar
rive at a true valuation Of such properties.
Elsewhere in this report attention is
called to the last message Of the late ex-
Governor Pingree, wherein it appears
that the assessment Of mining properties
in the state of Michigan were, In single
year, by virtue of a newly created tax COM
mission, increased 100000
The state of the law with respect to the
taxation of mining companies furnishes a
cogent reason for the amendment of our
constitution in accordance with a bill
prepared for that purpose and appended
to this report. 1t is unwise to so limit
the powers of the legislature that it may
not enact appropriate revenue legislation