The united opinion. [volume] (Bradford, Vt.) 1881-1970, 1906-10-12

states it is significant that according
to the report of the Interstate Com
merce Commission for the year 1903,
the average tax per mile paid by rail-
roads for the year ending June 80,
1902, was in Massachusetts $1401, in
Connecticut $1005, in Rhode Island
1888, in New Hampshire 1924, in Maine
$199, and in Vermont only SAG. 1t
has been and should be the policy of
Vermont to treat our railroad corpOr-
ations fairly and with every consider
alton. We should take into account
the natural conditions with which they
have to contend in this state and the
fact that they are contributing much
to it's welfare and upbuilding. How
ever they should bear their fair pro-
portion of the burden of taxation and
in equal justice to all interests in the
state should pay an increased tax.
SAVINGS DEPOSITS IN NATIONAL BANKS.
Some national banks in the state
run in effect a savings bank depart
ment and pay interest on certain time
deposits. To the extent this is done
the state receives no revenue thereon
and it is doubtful whether such de-
posits generally get into the grand
list of the towns. Some means should
be devised to secure proper taxation
ohsuch savings deposits, because they
should bear taxation equally with
other savings deposits and because
also without it national banks are en-
joying a preference in a business
which does not properly appertain to
them, over institutions which are es-
pecially created by the state for that
purpose. If such deposits in national
banks cannot be taxed directly by the
state, and probably they cannot be,
recommend that provision be made for
requiring national banks to disclose
the names of their savings depositors
and the amounts of such deposits in
order that they may be properly taxed
in their respective towns. There are
decisions of the courts sustaining the
right of a state to do this
DOUBLE TAXATION.
Double taxation is an evil which SO
far as possible should be corrected.
This problem has been studied and
discussed for years and different solu-
tons suggested and urged but as yet
any remedy suggested has seemed to
lead into difficulties even worse than
the present. The fact is that the mat
ter is so interviewer with the whole
question of taxation that no single
provision can satisfactorily solve the
problem. Any single provision would
create all or some of the following
difficulties: The making of new line
of exemption, which is always unfor-
tunate, the serious impairment of the
revenue of the towns or of the state
money can be borrowed, and in fact
in towns where the tax rate is very
high rendering the borrowing of money
practically impossible. The attempt
made in other states to solve the
double taxation problem by some sim
gle provision has never been successful.
We should not, however, be dis
couraged by our own want of success
thus far or by the failure of other
states, but should take up the prob
lem with renewed determination to
satisfactorily solve it. Much inquiry,
research and investigation is neces-
sary in a question of this kind. We
should know as far as possible to
what extent in fact double taxation
exists in Vermont, study carefully
any proposed change in it's relation
to the individual, town and state, and
to the whole question of taxation If
with such knowledge as is available
you are able to find a solution of this
question that bids fair to bring the
desired relief, without the creation
of other evils, it is most desirable that
you do so. But if you find that suf-
ficient data are not available upon
which to base this necessary read
justment then 1 recommend that you
provide for the creation of a strong
representative commission which shall
take up not only the question of double
taxation but the whole question of
taxation in Vermont and give it a
thorough research and study. Such a
commission should have the power
and authority to collect statistics, ex-
anime books and records, and should
study the system of taxation in other
states. 1t should be of such a size and
character and its research and exami-
nation so broad and extended that its
findings would carry weight and give
promise of a satisfactory solution by
the next legislature.
DEPARTMENT OF HEALTH.
l commend to your favorable con-
sideration the work of the Laboratory
of Hygiene and of the State Board
of Health There is no interest of the
state more worthy of being fostered
along sensible lines than the work
which has been begun in behalf of the
public health Besides the great saw
ing of life and prevention of suffer-
ing, which is the important matter,
the State Laboratory is already saw
ing the people of the state in money
many times its cost All efforts to
control the public health by quaran-
tine, inspection of water supplies, etc,