Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1903-01-21

law rests upon sound principles and correct
| morals 1t IL unjust TO the great body Of
| taxpayers, who are Deither lenders nor Dor
royers, that the hundrel > of millions invest
| ed in interest bearing securities should be
| exempted from taxation In order 10 estab-
/ fish the lowest possible interest rate. II
| that Is desirable above all things In legis
latf0n, it can be attained directly by a
| law prohibiting the making Of contract
| for the payment OF interest above the
| desired rate point
| One thing is beyond dispute. The bust
ness Of loaning money Is not entitled 10
| be made more profitable by imposing an
added tax burden upon other Glasses Of
| property and other kinds Of business. To
/ deal fairly between all classes il a question
Of morals I'm legislation. The principles Of
I justice should not be abandoned 10 con
| slider questions OF expedienc5'. That there
are difficulties and obstacles In the way Of
/ right-doing offers poor argument In adj
/ yoeacy Of wong doing,
| | commend TO your consideration the plain
| preeepfs laid down by the late President
| Harrison on this important subject
THE practical question, the one our peo-
| pie must solve and solve speedily, is the
enforcement Of the personal property tax,
! aud the equalization Of real estate assess
| ments
II want to emphasize II can the thought
that the preservation of this principle Of
a prOp0rtinnate contribution, according 10
/ the true value of what each man has 10
maintenance of our free institutions, Of
| peace and good order in our communities.
| Mr. Lincolns startling declaration that
| this county could not continue TO exist.
| half slave and half free, may be para
| phrased today by saying that this country
cannot exist half taxed and half free"
The Mill Tax Law
In 1885, the law which now stands az
! See. l072a, statutes of 1898. was enacted
| BY the terms Of this statute a state tax
Of one. mill for each dollar of the assessed
| valuation OF the taxable property In the
| state, as determined by the board of as
sessment, constitutes, when so levied and
collected, fund for the benefit of the
This fund in the month of December IN
each year Is apportioned bY the state
superintendent am ag the s. yeral counties
among the towns. iiagef and cities OF
each county Accord q the number Of
children 1,i ct school a + provided that no
fund excepting it sha have raised during
the year, by tax for he support of the
common schools, sum equal 10 the amount
so apportioned. and shall have maintained
q common school for at least seven months
during the year.
This law, which has been In force for
nearly twenty years, has annually pro
duced for the benefit of the common schools
a state tax of about $GOO000. The state
board of assessment, following the com
mands OF the statute, fixed the value of the
taxable property of the state at its full
value, Increasing 1t from $500 900 900 in
1900 TO 81, 436 2s4 600 in 1901, and to 81,
504,34600O In 1902, Increasing the state mill
tax from 100000 In 1900 to 81. 436, 2S4 In
1901, and to $1.5O4346 in 1902,
This Is an average Increase for the last
two years amounting to SS40.3lJ Under
,lis law the older and richer counties of
the state contributed to those counties
with a relatively larger number of children
OF school age and taxable property of less
value. This is In a measure Justified be,
cause Of the general interest which all
citizens have In maintaining Il wei de-
velopeF and well balanced school system
throuG .Iout the state. 1 am advised, how
ever, by the tax commission that the
amount raised under the mill tax levy, to-
gether with the corresponding tax levied
ny the county board upon the towns, pro
duced such a sum of money In the aggre-
gate when apportioned to the different
school districts a. to render 1t quite un-
necessary to levy any school district tax
in order to maintain the school Indeed,
in some instances, the district school was
maintained without the levy Of any local
tax and surplus left over in the district
treasury
1t could never have been the purpose Of
the Legislature to raise so large an amount
by such a tax and relieve the school dis.
trict from any taxation. 1t Is manifest
that the continued operation of such a law
would tend "a diminish local Interest In
the C0mmCn school, and he pretudicfal
rather than relpful 1t violates the prln-
ciple tina the expenses of local govern
n,ent should be borne largely by local
taxation a necessary check upon reck-
less and extravagant expenditures.
was convinced two years ago Of The
reasonable certainty Of an excessive levy
under the mill tax law. and 1t was after
conference with the tax commissioner that
Senate bin 30 was formulated and in
troduced, together with a statement by
the tax commissioner setting forth the
reasons why the hill should be passed II
was, however, defeated in the Senate latr
/ recommend that Senate bin 200, limit
ing the amount which can be collected I'M
der the mill tax law to S650,000, be en-
acted into law, ana | commend to your
examination the strong presentation of this
entire subject In the report OF the tax com
mission. which doubtless Will soon be
placed before you.
The Inheritance Tax Law.
The inheritance tax law, enacted as
Chap, 355. laws of 1899, was held in Black
VS. the state. 113 Wis. 2O5. to be uncon-
stltqtional, upon the ground that certain
unlaw'ui determinations between persons
In the anne class in violation of the rules
of uiifsrmity and equality. In it's de
cision the court says;
1--WE have reached this conclusion re-
luctantly. We should far rather have sus-
tanned the law. but the con, lusion has
been forced upon us. We agree with the
general principles which have been ap-
proved by the overwhelming weight of au-
thoritX In the courts In this country in
tax laws
The tax inheritance bill to he prepared
and submitted by the commission doubt
less will meet every objection raised by
che supreme court in Black VS. the state.
The wisdom Of this legislation Is no longer
open to question, and the nin viii, can
not doubt, receive prompt and favorable
consideration at your hands
Prior to ~, time when the courts de
terInlned the inheritance tax law of this
state 10 be unconstitutional, considerable
sums had been paid by executors of estates
iu conformity with the provisions of that
law. 1t seems proper that moneys so
paid should be restored by the state 20
the rightfui owners. and simple Justice re
qulres hat this should be done without
cost either In litigation or through col.
by your honorable body as will accomplish
this result
Taxation "a Railway Corporations.
In the contest for equal and just taxation
prior to 1889 t was well understood that
ing much less than Il fair share OF the tax
burden. The Legislature of that wear as
semhled under the strongest obligations TO
the people OF this state TO eqnalize taxation.
charge Of that obligation by passing
through the Assembly hin increasing the
license fee upon the gross earnings oI thC
railroads from 4 to ; per cent. While this
would Ia fallen far short of the amount
which should be borne 10y the railroad com
panies, Ii would have proven Il very sub
stantlal Increase. This bill WIS beaten IN
the Senate II was NJ this period In the
contest that the hin was brought forward
creating the tax commission. The hil re-
CtlVcd the support of the opponents as well
as advocates of more equal taxation. lnciud-
ing lobby agents and railway company at
toIneys. To them it presented the relief OF
pustpunPmeut.
The passage OF the measure was urged as
| a great pnhlic necessity. y was maintained
that the members of the Legislature eaula
not give the subject of taxation tho time