River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1909-01-21

4
| firmly established as a permanent estab-
/ lished as a permanent source ri revenue.
! There was collected during tflc last fis-
/ cal year the sum of S245, 80, and since
/ that time, there has been added to this
1 amount the further sum of 1921, 700.44, the
| greater part of the last amount was col
/ lected from one estate after a long and
| expensive legal contest This source of
revenue is constantly increasing, and the
| question of proper enforcement of the
| statute is a matter of growing impor-
1 lance
The statute should be so amended as
| to require the district attorneys of the
several counties to assist the attorney
| general in enforcing the collection of
| the tax. In some cases these officials are
/ attorneys for heirs or executors of eS-
| tates and thus disqualified from acting
| for the state and county. There is no
statute prohibiting district attorneys from
taking charge of estates for private par
| ties, where the collection of such taxes
are involved, and thus the state is many
| times deprived of legal supervision by
| that official There are cases where there
is no administration of the estate of a
deceased person and no tax collected. An
amendment should be made to the statute
providing that some official of the coun-
| ty shall have power to apply for admin
| istration, if the representatives or heirs
| of the estate neglect, for an unreason-
| able time to do so. AS a further protec-
| ton it might be provided that no judg-
| ment determining the descent of lands
and no certificate of heirship shall be
made by any court or judge until it is
| shown that all inheritance taxes have
been paid, or that the estate is not sub
| ject to tax. Another way in which this
| tax is eVaded is by emitting property
| from the inventory, and thus reducing
the value of the estate to be taxed; and
| still another is resorted to in some cases,
| through filing and proving fictitious
claims against it, which, under the law,
must be deducted before the tax is de-
| termined. Such acts should be made
| punishable by fine or Imprisonment, or
| both. This would tend to stop the prac-
| tice. 1t has been suggested that by in
creasing the percentage of tax that may
| be retained by the counties, more rigid
| enforcement of the statute would be OBJ
| tanned. At the last session I vetoed bill
| containing this provision as it applied to
| taxes in process of collection, and for
| other reasons
| On the subject of taxation of telephone
| companies, which under the present law
provides for the taxation by percentage
| upon gross receipts, the governor rec
| ommends that the statute should be
| amended SO as to provide for taxation at
| a graduated rate on gross earnings, based
| on a classification of companies into
| groups other than those earnings over
and under $100,00 There is no valid basis
! for taxing one company earning $780, 900
| or under 21@ per cent. and one earning
| SOL 600, four per cent. The classification
| is too general and should be changed by
making several classes with a graduated
! percentage tax.
Public Utilities.
In regard to the laws regulating pub
| lie service corporations the governor,
| after reviewing the present workings of
the law, declares that the placing upon
the commission the duty to Investigate I'M
usual or eXorbitant charges paid for freight
| transportation and providing for a
| refund in case the commission finds the
| charge is unlawful, has been found to be
defective in not giving jurisdiction where
unusual or eXorbitant charges are made
| in connection Herewith, such as so-called
| demurrage charges. This provision of
| the act is burdensome to the commission
and probably should also be amended so
as to limit the jurisdiction of the com
mission to charges involving a fixed mini
mum amount.
I am inclined to the opinion that the
| statutes providing for regulating rates of
| transportation of property are defective
| in permitting common carriers to raise
! their rates without first obtaining au-
thority from the railroad commission.
| The only restriction upon raising rates
! is the provision under which change
in them shall not become effective until
| ten days after the tariff quoting the new
rate is filed with the commission.
1t is easier for the commission to pre-
| vent an unjust rate before it is promul-
| gated than to readjust it after 1T is once
| established. Such an amendment would,
no doubt tend to discourage frequent in
creases in rates, and yet, would per-
nit such increases where changing COM
mo ia1 hon
In my opinion chapter SIG, Laws Of
1907, placing the supervision of the issue
of stocks, bonds and other evidences of
| Indebtedness of publc-service corpora
lions under the jurisdiction of the rail-
| road commission, should be amended so
as to include telephone companies.
Education.
The last biennial period has been one
of unusual activity along all educational
ines The university has largely in
creased it's enrolment and been COM
PEELED to add many members to it's edu-
cational force. The state normal schools
have made gains in numbers of students,
and the graduating classes are larger than
ever before.
In speaking of the new capitol building
The governor declares that work is pro-
crossing so satisfactorily that if opera
tons proceed as rapidly on the south
wing and central portion, as is now pro-
posed, it is possible the $500, 600 per year
made available by the legislature will not
prove adequate He asks therefore that
the commission having the work in
charge be authorized to anticipate the
appropriations.
Primary Election Law Defective.
Our statute, providing for the nominal
ton of candidates for office by direct
vote of the people, has passed the expert
mental stage, and steadily gained in pub
lie favor. The application of the law to
primary elections and the experience in
applying it, has from time to time, re-
vealed imperfections which have already
received the attention of the legislature
at former sessions.
Where the contest is spirited, and great
interest is manifested in the nomination
of candidates, members of the political
party will dictate the nominations of the
opposing party by voting for their can
didates at the primaries. Such a condi-
ton should not be permitted, if it can be
avoided. It's inevitable tendency is to
cause the nominations of the weaker can
didates of a majority party, and to in
troduce distrust and insecurity in party
affairs.
1t is a matter worthy Of consideration
whether some remedy should not be at
tempted to minimize the advantage to a
nominee, which he sometimes derives
from the alphabetical arrangement of
names, now provided for on the pri-
mary ballot This result might be minim-
lied by providing for a rotation of names
for each given number of ballots printed
A provision requiring candidates and
committees to make and file public state
ments showing the amount expended, and
the purpose of the expenditure, before the