The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1903-01-17

reason why money loaned upon real estate
should be favored than that loaned upon
personal property which pays a tax. II the
law Is followed by the assessing officers.
The result OF thus favoring the owner OF
encumbered real estate Is either that mort
gage credits are altogether exempted from
taxation, or that Indebtedness, when Sc
cured by real estate mortgage, may be de-
while the owner Of personal property chat
tells has no such privilege, he being permit
ted to deduct his indebtedness from credits
only. 1t Is doubtful II any bill along the
lines of the Ward-Lowrey bin can be en-
acted into law without violating the funda-
mental principle OF uniformity, so equit-
ably and forcibly enjoined by the consti-
tuition The only case in which double tax
alton by any reasoning may be said to be in
volvef, Is presented in the socalled pur-
chase price mortgage anc land contract.
and II measure can be devised by which
justice can be done this class of credits
without imperiling the general property
tax system, recomme nd legis lation to that
end. I did not approve the Warc-Lowrey
bill for the reason that 1t appeared TO dis
criminate In favor Of one class of credits
at the expense of another. and because II
seemed to invite such serious complications
that II was best to refer to a future session
for more mature consideration the ques-
tions involved. II Is stated that the sub
ject matter of that measure will be brought
before the present session. and II that is
done your attention is respectfully directed
to the objections filed against the Ward
Lowrey bill.
Railroad Taxes.
The tax commission, acting as a state
board of assessors, under act No. 173. pass ed
by the last legislature, has just completed
Its first assessment roll of the steam rail-
road property and the property of express
companies. refrigerator and fast freight
line companies. Great interest centered
in this work and the results, espe cially the
valuation to be made of steam railroad
properties, were awaited with great in
terest and no little anxiety by the people
of the state. The board OF assessors deter
mined the value of the railroad properties
to be SOS. zoo and while comparatively
little can be intelligently said of this total
valuation or OF the assessment of the sew
erai properties involved. vet IL Is a great
satisfaction to know that this work OF the
board meets the almost unqualified APP
m1eh labor a and raPe ADMITTING
again my inability to speak with even APP
proximate eXactness, of the correctness of
the result reached by the board, 1t is clear
TO me, as II must be to all who have given
the subject intelligent consideration. that
the board has not yet yielded to clamor for
erty. nor. has, IT been awed or unduly in
fiuenced by this immense aggregation of
wealth. but has been actuated only by
desire to do It's full duty. The amount of
taxes from railroad properties due in July,
1902. was $liS3,9o5. while the amount re-
sulting from the assessment just referred
70 will be $3.50: 2l1. UnGer this assessment
the property of express companies. car
loaning. stock car. refrigerator and fast
freight line companies yields at the aver
age rate Of taxation about s7S.26s. Your
attention will be calico to certain made
quate features OF the act in relation to the
manner Of assessment OF the last named
companies. and suggestions for its amend
ment are to be found in the report of the
state board of assessors.
Municipal Home Rule.
An evil in legislative practice in this state
is the time consumed In the consideration
of socalled local bills, and this evil will
mr. hah 10 cd hy
stitutional provision. Such a step would be
in the direction Of true economy, material
ly shortening the sessions Of the legis!a-
ture.. and remove a source Of unnecessary
friction between the municipalities and the
state. The present legislative practice
contemplates home rule by conceddng to
the legislators from any given municipality
that they refectlocal sentiment regarding
local legislation. While as a rule this Is
satisfactory in results, in operation It oc-
cupies entirely too much time. The legis-
| lature, as a basic proposition, should be
restricted to the consideration OF general
bills only. If this Is not done. as an alter
native the legislative practice of refer
| endum sometimes obtaining on local bills,
ought to be made mandatory. Municipali-
ties should be given the largest measure of
| home rule consistent with their relations to
| the state and the operation OF general laws.
I recommend that this legislature take
steps to submit to the people an mendment
or amendments TO the constitution In har-
mony with the foregoing.
Constitution and stntutes.
l strongly favor submitting to the peo-
Pile at the ensuing spring election the aues-
| ton of the general revision of the consti-
tuition. Originally far from Elastic the
\ progress of the times has compelled the
omaking of so many amendments that the
constitution Is something of a patchwork
affair. and this condition must necessarily
grow worse owing to the fact that the or
ganic law of the state was drafted too
much along lines OF legislation instead Of
| being purely a basis for legislation.
In this connection the bulky statutes OF
| the state challenge attention. For instance,
| the laws referring to the insane could
| better be embodied in single act instead
| of being scattered through various acts
be urged at the present session and favor
| able action Is recommended. Again the
| laws of corporations IL a fruitful field there
| being 200 separate acts. The result is that
| general principles do not apply and court
! decisions In one are not guide In the
| legal construction OF acts relating to an
other class OF corporations.
Executive Reside nee.
1t Is for the best interest of the state that
| the governor should have his home at the
capital during his term. and the state
dence for him. The owners Of homes hav-
| ing accommodations suitable for an execu-
| tive residence will not lease their property.
/ and II iS not to be expected that the gov
| ernor Will invest in real estate for tempo
| rary purposes. The necessary funds for
such a building can be secured without
taxing the people: The state owns ~ lots
4 Thirty OF these lots have been appraised by
competent real estate dealers at 81, 800. In
/ addition, the state owns a brick building at
/ the corner Of washington avenue and Al