The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1903-08-08
RAILROAD TAXES.

The State Board of Equalization
will meet on the roth of this month
and one Of its duties is to fix rail-
road assessments. The impression
prevails among the people that.rail-
roads do not pay just and equita-
BILE tax, and it Is alleged that in
this State they pay proportionately
less than in neighboring States.
The argument Of the railroads in
justification of a lower tax in Idaho
is that the roads here are valuable
mainly as bridges for the passage
of traffic from one side to the other;
that local traffic is inconsequential,
and that barely enough revenue is
derived from business within the
State to cover actual cost OF handl-
ing. That is an ingenious. and,
perhaps, somewhat valid argu-
snent, but it is not altogether sound.
To illustrate: There is real bridge
in this State-a splendid structure
spanning the Snake river at Lew
iston. One end of that bridge rests
on Idaho soil, the other on Oregon
soil. The local traffic upon the
bridge--that is the people who
travel backwards and forwards
without touching either shore-is
absolutely nothing, yet it will hard
ly be contended that the bridge
loses value because the people who
use it do not camp upon it, but
pass directly over from side to side.
The bridge was placed across the
river at Lewiston because, in the
judgment of somebody, that was
the best place to put it in order to
accommodate the traffic, actual and
prospective, between Idaho and Or
egon. In late years, the population
ON either side Of the river has in
creased very rapidly, and, in conse-
quence, traffic over the bridge has
increased enormously. Up there
the finauciers declare that the bridge
constantly increases in value accord
ing to the increase of people who
cross over it and pay the toll. We
think their reasoning is entirely
sound, and quite applicable to the
railroads which bridge the State of
Idaho. That part of any railroad
system which crosses this State is
just as essential as any other part
and just as valuable. The. roads
were built across Idaho because
certain advantages were thereby
secured to the builders, and you
can with no more reason separate
the Idaho section in point of assess
able value, from the balance of the
system, than you can separate the
bridge at Lewiston, fixing a certain
value on the end sections, and a
lesser value on the middle section
because people neither start nor end
their journies at that particular
point. To our mind. the basis of
railroad assessments ia this State
should be the commercial value of
the entire system. IF a railroad,
having its terminals in Omaha and
Portland, span Idaho, and is worth
$50, 900 a mile in Nebraska and
Oregon, it is worth $4,000 mile
in Idaho if it never derive one
cent of revenue from the Idaho Sec
ton. At the same time, in placing
value for taxation upon railroads,
due regard must be had to the value
placed upon all other classes of
property for the same purpose.
Upon the whole, large properties
pay proportionately less in taxes
than do small properties. The
owners of large bands of cattle,
sheep and horses escape by returning
only 40 or so per eentof their herds
and stock. The big merchants
manage in similar way. The
railroads depend On low valuations,
and the average man gets it in the
neck. That has been the way of it
from time immemorial, and despite
the Idaho State Boards best efforts,
the system is not likely to be
changed. 49,. ..E