Herald and news. [volume] (West Randolph, Vt.) 1878-1943, 1908-10-15

attention 10 such matters &c 4 mink OF -
pecial importance In connection with the
work before you.
sour state Is prosperous There are
probably no figures that would show the
exact state Of our commonwealth In this
respect, but could they be obtained, there
IL no doubt that they would show q mate
rial gain in all the channels OF business.
at least up to the time of the depression
in October at which time the whole
country suffered. We suffered as little as
any section and we are making as rapid
recovery as any.
ssTbe last session Of this body enacted
some very wise legislation; it is your du-
~ to see that no backward step is made
and that improvements be made along
such lines as may be possible.
"For some years there has been feel
ing in the state that there was something
out Of line with the times in our system
of taxation. This feeling was crystalized
by the last legislature in an act that pro-
vided for a commission to investigate the
matter in all its places and embody its
findings in q report to this coming ses-
sion, and commend their most efficient
report to your earnest consideration.
ssThe question about which there has
been the most discussion Is double taxa
ton, but believe the greater part of the
evil Laws rather in evasion of taxation.
The correctness OF this view is shown by
q reference to facts in the report of the
commissioner Of taxes for the current
year. These facts are as follows. 1.-THE
figures being given in round numbers).
elm 1900 personal property to the extent
Of $40, 600, 900 was returned with offsets
for debts owing Of s27, 600, 900. which left
els, 900, 900 to be taxed. In 1908 the per-
sonaI property was f1a, 00O, 900, offsets for
1sbts f31, zoo, 900, with s11, 900, 900 tar,
some q, 900, 900 less than was taxed in
1900. This must be taken to show that
evasion of taxes has increased, as we can
not believe that there had been this
amount Of decrease in the value OF the
property owned in the state. II must be
taken ct its face value and as . proof Of
either a hiding Of property or an increas-
ing Of debts for the purpose Of escaping
taxes.
"With this conclusion in view, rec
ommend the abolition OF oosets, believing
il to be the practical remedy, though not
in accord with theory.
1.-THE commission found 81 per cent OF
the inventories illegal, which shows the
need Of a change in the administration Of
the tax laws. recommend q central
body, to have charge of this part OF the
states work. This commission. com
I posed OF three members with the tax
commissioner a. chairman, should act as
q school for listers, collect statistics and
do such other work as shall seem best. A
uniform tax rate for intangibles through
out the state is also recommended.
s'Several striking changes were made
in the court system of the state two years
ago, with general benefit. A return to
the referee and master in chancery would.
in my opinion, be better than the present
system, as regards cost and speedy JUS
tics. A series of district courts to receive
appeals from municipal and justice court,
up to say so in value, would also save
time and money for the state.
"The federal government and several of
the states have enacted laws to better the
present statntes OF master ana servant e
regards accidents and injury to serv-
ant. Under the existing laws, the con-
tributory negligence of q servant or a fell
low servant. bars the injured one from re-
covery OF damages, except in the last case
where he can prove lack Of supervision on
the part Of the master.
An employers liability law should
be passed, applicable to all corporatious
organized or doing business in this state.
which shall At least remedy the two OBJ
jectionable features OF the existing law to
which reference has just been made. ana
should provide. First: That in ali ac-
tons BY q servant or his representative.
for death or injuries resulting from a cor
poration's alleged negligence. escontribu-
tory negligence" shall not bar recovery.
but shall 90 only in mitigation of dam
ages; any contract to the contrary not
outstanding. Second: That in ali such
actions, the fact that the injury COM
planned Of resulted from the carelessness
OF fellow servant shall be no defence.
any contract to the contrary notwith-
standing.
"The new status Of the railroad com
mission has been productive OF great GOOD
both to public In better service and great
er safety and to the roads in conserve
ton Of their rights. There are other cor
poratlons in the state that should be sub
lected 70 like supervision, namely the
telegraph and telephone companies and
other public service corporations. The
telegraph companies in particular are
monopolistic In nature. The teleuhona
companies are less so at present. but
believe consolidation is certain to cons
Il therefore recommend that the present
railroad commission be made a puhlio
service commission with the oversight
OF All public service corporations doing
business in the state and that the salary
and clerical assistance OF the members be
made commensurate with the increased
duties.
"It seems as il the time had arrived
when the state Legislature should estah-
lish an independent insurance depart-
ment, taking the duties now assigned 70
that public business from the secretary Of
state and the state treasurer.
1.-The board Of health has ACCOMPLISHED
great and lasting good in the state ana I
believe its work should be encouraead
and aided. Inspectors for milk, food and
slaughter houses, taking authority from
this board, would obviate some Of fhe
fallings Of the present system.
Let me call your attention to the duty
which devolves upon you to elect a sens-
TOR IN Congress to succeed the Hon. wit
liam ?. Dillingham;, whose term exniras
2 March 4, 1909. --ss
IT Is also my painful duty to remind