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

amount of their taxes decreases the in
dividual taxpayer and the private cor
poration must bear not only his own in
dividual load, but make up to the pub
lie taX-gatherer the loss resulting from
the shrinGage of the railroad license fees.
In paying taxes under this license fee
system therefore, even If they had paid
fee large enough to make the amount
of their taxes proportiOnate and fair
when the fee was fixed, they would have
had a tremendous advantage all through
the years over the citizen taxpayer. who
has had to meet all the exigencies OF
the times and carry in seasons of de-
preston a part of their load, as well
as his own. And through il all it may
be certain that the railroads have never
robbed themselves or suffered any in
justice to be done to their own interests
by overstating the amount OF their gross
earnings upon which their 4 per cent.
license fee tax Is paid. It is manifestly
a system which results in neither JUS
tice nor equality 10 the other taxpayers
Of the state.
But when you add to all the discovery
made by the tax commission that their
fee has been so low all these years that
even under this system which gave every
advantage, they have upon their own
report of their earnings been paying
more han million dollars less annual
~ than they should have paid, Their the
justice OF the cause against them ought
TO Summon TO its support every citizen
in the state.
Notwithstanding the unfair character
of this fee system to the other taxpayers
of the state, the tax eommission--care-
full, conservative. fearful of shocking this
great interest by promptly exacting JUS
tice. seeking to give no cause for OBJ
lection, much less arouse hostility. desir-
ing to allow these corporations tine to
adjust themselves to q better compliance
with their duty TO the state as taxpayers,
recommended that the railroad be al
lowed to continue for the present to pay
under the license fee system, and they
recommended that the fee be increased
from per cent. to 512 per cent. This
would make an annual increase in their
taxes of only 100000.
Upon the facts presented to the Legis-
latnre this was 100000 less than the
railroads ought TO pay each year in or
der to pay proporionately to the in
dividual taxpayers and the private cor
porations of the state. But the COM
mission say that:
"In making recommendations the COM
mission have sought to be conservative
| keeping in mind, while seeking remedies
for the evils laid bare, that too radical
an effort TO bring relief, might tend to
neutralize the good which would follow
upon an immediate equalization of the
! tax burden"
| Railroad Taxation Bills and the Lobby.
NotwithstaI, ling its observations re-
| specting the liceJse fee system the com
! mission stated that il would be super
| ceded by a more scientific method OF
railway taxation. And III order that TIE
| Legislature might have the subject fully
! and fairly before 1t the commission pre-.
scented two railroad tax bills. The bill
| known as the license fee bill increased
| railroad taxation six hundred thousand
Nka. Il
| rs the ad valorem bill, provided for q
| competent board to value and assess rail-
| way property ut the same rate that other
| taxable property Of the state pays
| Under this bill reilroad taxation would
have increased over a million dollars a
| year.
And how was the bill which continued
the license fee system so unfair TO other
taXpayers--the bill which was so reduced
and pruned and trimmed as to make II
a compromise with justice at the outset.
| the bill which required hut little more
Askken one-half the increased amount the
roads should pay, as shown by the
kfmission, the bill which halted midway
its approach to an immediate equnli-
kation u the tax burden, how was
this, com ervatiye tender Of the tax com
ymission treated by the railroads? Were
y they grateful at being let off so easily I
Were they satisfied with being asked 10
pay but little more than half their fair
share ana allowed more time to get
seasoned and accustomed TO paying taxes
In proportion to the plain citizen and d. the
private cofporationI Far from it, They
spurned the conservative" bill of the
commits sion They would pay no more
taxes. Long control Of legislation had
made them arrogant. With them facts
were nothing, arguments were nothing,
justice 20 the people of Wisconsin, who
pay them more than fifteen million dol
lars annually in net income, was nothing.
Their own selfish interests were every
thing They scOffed at all the careful,
pninstaking labor and research Of the
commission; they brushed It all aside as
worthless, while the value OF the railroad
property of the state, ascertained upon
methods approved and sanctioned by the
supreme court of the United States az
sound and just. was declared to be utter
ly unreliable and misleading.
Then began the usual lobby tactics for
delay.
First, the legal representatives of tha
railroads asked TO be Leard before the
legislative committee. This they had a
perfect right TO do, but 1t delayed the
legislation. In the meantime the regular
lobby worked with the members OF the
Legislature early and late. Finally the
arguments were brought on before the
joint committee on taxation and the bills
were fully discussed by the attorneys for
the railroads upon the one side and the
| iAA fbullulsSlbH uDbn tUt pLutFs utHe
| arguments were finished upon the 9Th
day of March. Both railroad bills had
been introduced on the 30th day of
| January, and both were argued together
| before the committee However, SO
many excuses for delay were inter-
posed that II was not until the 9Th day
OF March that the argument was finished.
| During all this time the lobby had been
| very busy. Yet late as 1t was. If the
! vote could then have been taken, the rail-
! roads would have been easily defeated
| But there was more delay and when tue
| vote finally came on the license fee bill
upon the 23rd day Of April, IL was de-
! feated in the Assembly by. vote o. 30
| 10 30, 1t is but just to say, however,
! that some Of those who were strongly IN
favor of increasing railroad taxation
| voted against the license fee bill because
| they were opposed to continuing that sys-
| tenn Of taxation as unfair to other tax
| payers, and because Il did not make a
| sufficient increase In the taxes of the
| railroads. These men later voted for
| the ad valorem bill.
| The vote upon the ad valorem BIZ.
| which applied to railroad property the
| same system OF taxation to which other
| property is subjected. taking the pre-
| caution to have IL carefully valued by
| competent state board 50 that no inius-
| tice should be done to the railroads-was
| defeated in the Assembly on the 2nd day
| of May by u vote Of 81 to 45. Neither
| of the railroad bills were brought TO
vote in the Senate.
The platforms of both the Republican
| and Democratic parties in 1898, and
! again In 1900. upon which these members
| OF the Legislature had been elected,
! r,lnd0ad thau ia IN fha suDpOrt Of