Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1905-02-22

| chiefly to the license lee as ''V ~
nal fax on railroads. The entry OIL
certain amounts for taxes apparently
levied on the value of properly Ill
michigan. Minnesota and Wisconsin is
mechanically due to the failure on the
n,rt of the railways to properly
classify or separate the taxes IN re-
norting to the interstate commerce
commission. The small amounts en-
tered for these states on property
owned but not operated are not
sufficient to cover the tax on tn" land
grant of the railroads in the three
| states named" This has been changed
since and they tax the property upon
their actual value and today Michigan
receives more than two million dollars
from the taxation of railroads upon
actual value. when four years ago she
received less than 100000 in taxation.
| And there the court says: 1.-The correct
| determination requires the most care
full and painstaking investigation and
the impartial consideration of the best
evidence obtainable. 1t is one problem
in taxation which should first be
solved; for upon the settlement of the
Just and adequate taxation of quasi
public corporations will depend the
further advance of reforms in other
features of the general property taxed
The conception of tax reform enter
tanned by some idcaliStS, that 4 per-
feet code can be devised to remedy all
the defects of the present laws i'll this
and other states ana to remedy evils
incident to their administration is in
capable of realization in Il day or at
one session of the Legislature"
The property tax levied upon the gem
eral property has given grand satisf;lc-
ton Ia the paopi" OF Michigan. The
highest authorities upon economic and
public finance are Of the opinion that
the problem of Just taxation in this
country is very largely Il problem of
equal taHatiol upon actual values.
I'VE may therefore ask. does the Ii
Ccnsc fee meet the requirements of L
modern system of taxation, is it just
and equal between the corporations or
between the corporations and the own
crS of real estate and personally. and
is it basd on sound prize iples." THE
chief authority usually referred to in
defence of the gross receipt plan, and
the following sentence is frequently
quoted in favor of the system. Finally
the committee will say that of al the
systems OF taxation examined by them
those in use in England, in Michigan
and Wisconsin, among the states of the
Union SENS to them the most itelli-
gent and in con rormity to correct prin-
Ciples. The Michigan and Wisconsin
systems would seem to be especially
-
it from gross receipts to actual value,
ana are much pleased with the system.
Chief Justice Dixon in the course of
his opinion said, in speaking of the
question Of taxing railroads upon gross
receipts and upon actual value: THE
theory of our government is that So
cially and politically all are equal and
that special or exclusive. social or poll
teal privileges or immurities. cannot
be granted. ana ought net to be enjoy
cd. In conson2nce with this theory,
that Of taxation. whether as the sub
ject of Legislative action. judicial in
quiry or constitutional law. has always
been. that the burdens of supporting
| the government should be borne equal
| ~ by all the individuals composing it.
| in proportion 10 the benefits conferred
and that the taxpayer receives for the
money cxacted just compensation by
the protection afforded his person and
property by the proper application of
the tax. This principle of justice and
| equality which requires that each per-
son should contribute towards the pub
/ lie expenses his propCrtiorate share
according to the advantages which he
received lies at the foundation of our
political system: and in cur opinion il
was to give To it a greater permanency
and force, and to secure its more rigid
Observance that the section above quot
| ed vas introduced into the constitution
1t follows that when property is the OBJ
ject Of taxation. it should all alike, in
, proportion to its value. contribute to-
wards paying the CXp"nS" of such bene-
| fits and protection. These are plain and
| obvious propositions OF equity and jus
| tice, sustained as W. believed by the
very letter and the spirit of the conSti-
| tuition. It's mandate it is true, is very
brief but long enough for all practical
purposes; long enough to embrace with
| in it clearly and conciSely the doctrine
which the farmers intended to estab-
| 1871, W., tlldl VI tNludIIlt' i IC lulN vi
taxation shall be uniform. that is to
say. the course or mode of proceeding
and levying or laying taxes shall be
uniform: it shall in all cases he alike.
The act Of laying a tax upon property
consists of Sevarl distinct steps, such as
the assessment or fixing of its value.
the establishing of the rate. etc, and in
order to have the rule or course of pro-
ceeding uniform, each step taken must
be uniform. The valuation must be uni
| form. tho rate must be uniform. This
uniformity in such a proceeding be-
comes equality; and there can be no
| uniform rule which is not at the sam"
time an equal rule. operated alike up
on all the taxable property throughout
the territorial limits of the state, NUM-
cipality or local subdivision of the
government within and for which the
tax is to be raised"
That is the opinion of Chief Justice
Dixon: That in order to have uni
formty YOU must have uniformity of
rate. and the taxation of all property
must be uniform. Now no saws on ac-