Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1903-01-17

this principle OF prOportionate contri-
button, according to the true value of
what each man has, to the public eXpen-
ditures is essential TO the maintenance
of our free institutions, of peace and
good order in our communities. Mr..
Lincon's startling declaration that this
country could not continue to exist, half
slave and half free, may be paraphrased
to-day by saying, that this country can
not exist half taxed and half free"
Prior to the time when the courts de-
termined the Inheritance tax law of this
State to be unconstitutional, considera-
bic sums had been paid by executors of
estates in conformity with the provisions
of that law. 1t seems proper that moneys
so paid should be restored by the State
to the rightful owners
Taxation of Railway Property.
In the contest for equal and just tax
alton prior to 1899 it was well under
stood that the public service corporations
were bearing much less than fair share
of the tax burden The Legislature of
that year assembled under the strongest
obligations to the people of this State
to equalize taxation. A movement was
made toward the discharge of that obi
cation by passing through the Assembly
Il bill increasing the license fee upon the
gross earnings of the railroads from four
to five per cent. This bill was beaten in
the Senate. 1t was at this period in the
contest that the bill was brought forward
creating the tax commission.
/ While it was then we'll understood that
the increase in railroad taxation sought
/ to be enacted at that SESSION was much
| less than the amount fairly due from the
companies, nevertheless the creation of
the commission was accepted in good
faith upon the promise made by the rep
reSentativeS of the railroad companies
that the results of the work of the com
mission would be accepted and acqui-
esced in.
The report presented by that commits
sion left nothing to doubt or conjecture,
but plainly pointed the way for the Leg
islature. 1t made it clear that if the
railroads were taxed at their actual value
at the same rate as other taxable prop
erty of the State they would pay a mill
ion dollars year more than they were
then paying. After weeks and months
Of delay, during which lobby agents and
representatives of the railway companies
were busy, the recommendations of the
tax commission We're rejected and the
bills prepared by them and submitted
to the Legislature. in accordance with
law. we're defeated in the Assembly, ac-
ton upon the same having been delayed
III the Senate until after the measures
proposed by the tax commission had been
beaten in the Assembly.
Again the question of equalizing the
burdens of taxation has been submitted
to the people of Wisconsin, and your
honorable body assemblies with obliga-
tons renewed for the third time, and
with responsibilities increased, finally to
accord justice to the taxpayers of his
commonwealth.
No valid reason can be assigned why
railroad property, remunerative as it is,
its value increasing with the development
and growth of the State, should mot bear
it's relative proportion of whatever be-
falls other property by reason of in
creases in taxation to meet emergencies
and eXigencics that come in the ordinary
course Of human events. | do not believe
that you will fail to follow the recon-
mendations of the tax commission and
abandon a system of taxation so obnoX
ious to every principle of fairness to
those who must maintain government.
The taxation of railroad property, as of
all other property. upon its actual value,
can work no injustice to any one.
| recommend that the bill formulated
by the tax commission in accordance with
their report, pursuant to the law Great
ing that body, and presented by them to
the Legislature, be passed promptly, and
that there may be no uncertainty | now
say that Il measure creating a State
Board of Assessment to determine the
value of railroad property, and applying
to railroad companies and other public
service corporations the same rate of tax
alton which other taxable property pays
in this State will be promptly approved
By the executive, if given the opportu-
nifty. That the tax commission should
constitute 4 Board of Assessment, in
whole or in part. | have no hesitation IN
recommending.
Control of Freight Rates.
While it has been commonly under
stood that the railways of the country
have overridden law, and, in Il measure.
controlled legislation, it is doubtful
whether any considerable number OF the
people of Wisconsin, have until very re-
Gently had any conception of the enorm-
ty of the wrong which they have suffer
ed in discriminating rates at the hands
of railroads throughout this common
wealth.
AS a means of insuring reasonable
transportation charges, laws have been
enacted in different States providing for
commission with powers to regulate
rates. subject to revision by the courts
Such laws have been enacted III the ad-
joining States of Illinois and Iowa. the
commissions in each of those States be-
ing empowered by the Legislature to TX
maximum transportation charges above
which the railroad companies are not per-
mitted to go without first assuming the
burden of establishing in court that the
rate is so low as not to yield the railroad
company a reasonable margin of profit.
In Wisconsin the railroad companies fix
freight charges without any control reg