Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1909-01-20
GOVERNOR DAv|DSONS EXHAUSTIVE
MESSAGE To THE LEGISLATURE

of the tax In some cases these Of
ficials are attorneys for heirs or ex-
.ecutors OF estates and thus disqual-
flied from acting for the state and
county. There is no statue prohibit
ing district attorneys from taking
charge of estates for private parties,
where the collection of such taxes
are involved. and thus the estate is
many times deprived of legal super.
vision by that official There are
cases where there is no administra-
tion of the estate of a deceased person
and no tax collected An amendment
skuld be made to the statute provid
ing that some official of the county
shall have power to apply for admin
istration, If the representatives or
heirs of the estate neglect for an un.
reasonable time 10 do so AS a further
protection it might be provided that
no judgment determining the descent
OF lands and no certificate of heirship
shall be made by any court or Judge
until II is shown thai all inheritance
taxes have been paid, or that the es-
tate is not subject 10 the tax me
governor believes that the state. not
counties, should get all this tax.
Telephone Taxation.
Telephone companies whose gross
earnings for the preceding year are
over 100000. pay an annual license
fee of 4 per cent on such receipts. and
of 100000, or under a license fee of
~ per cent; IS PER cent of the license
fee is paid to the town, city or village
in which the exchange is located. They
also pay to the state Is per cent of
their gross receipts from exchange
service. These fees are paid on the
verified reports of the companies made
to the tate treasurer. The total tax
paid during the year of 1908 to the
state was $50 G2S.s9. Of this sum
S29,771.60 was paid by one company.
The state treasurer's report shows
that one company reporting 1874 miles
of wire, with 55 receivers and A
.@ansmitters. paid a tax OF s25.72.
This was the total tax paid. as It re-
ported no gross earnings and has no
local exchange within the state, and.
therefore, under the act pays no tax to
any town. city, or village. One com.
pany. having 95 miles of wire anf $50
instruments, paid a tax of IS cents.
Many the companies are unir corpor.
ated, and the officers of the state
charged with the collection Of the
tax have no knowledge of their exist.
ence, and few of the escape taxa
ton altogether The governor sees
no good reason why the ad valorem
system should not be applied to this
class of property. Some system
should be devised that will result in
the taxation of these properties In
more equitable manner.
There are now, under the jurisdic-
ton of the rate commission, "a steam
railroads, 25 street and terurban
railroads, So gas. 230 electric light and
power, 141 water. 500 telephone and
Is heating companies.
The time within which corporation
may surrender its permit, license or
franchise to the municipality granting
it, is limited by the act to July list
1908. There seems TO be no legitimate
reason, the governor thinks, why this
limitation should be continued He
thinks the statute should be amended
so a. to permit all corporations organ.
lied before the act took effect and
subject to its provisions, to surrender
their franchises at any time, and
receive in lieu thereof, an indetermi.
nate permit.
The governor thinks it desirable
that all crossings steam railroads
with one another, steam and electric
railroads steam and electric road
and highways-be all placed under the
jurisdiction of the commission. both
within and without cities.
That part of the act providing for
declaration from the commission that
public convenience and necessity re.
quires a second public utility where
there is already one engaged In a sim
liar service, before a license or fran
chise shall be granted. should be
amended so as to permit the commits
sion TO consider the financial ability
of the applicants as we'll as to allow
modification of the declaration after
it il made.
That provision requiring spur tracks.
in certain ca ses. to be built by rail
roads to industrial plants at the ex.
pense of the owner, and placing the
power to order this to be done, IN the
commission, often works injustice,
since the statute seems TO require an
established plant before the commits
sion is authorized to act
The statute, placing upon the com.
mission the duty to investigate I'M
usual or ex0rhitant charge paid for
transportation of freight, and provid-
ing for a refund In case the commits
sion finds the charge is unlawful, has
been found to be defective in not CIV
ing jurisdiction where unu uai or ex.
orbitant charges are made in connec-
tion Herewith, such as so-called de-
murrage charges. The governor Is in
clined to the opinion that the statutes
providing for regulating rates Of
transportation Of property are defect
i've in permitting common carriers TO
raise their rates without first obtain.
ing authority from the railroad com
mission
Stock and Bond Law.
In the governors opinion, the law