Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1909-01-20

to this amount the further sum Of
1924 ,700.44. The greater part of the last
amount was collected from one estate
after a long and expensive legal con-
test. This source of revenue is con-
stantly increasing, and the question of
proper enforcement of the statute is
matter of growing Importance. At the
last session provision was made for an
additional assistant to the attorney
general, with the requirement that he
designate one of his assistants, whose
special duty it should be to attend to
all matters pertaining to the enforce
ment of the inheritance law.
The statute should be SO amended so
as to require the district attorneys of
the several counties to assist the at
torney general in enforcing the collec-
tion of the tax.
There are cases where there is no
administration of the estate of de-
ceased person and no tax collected. AN
amendment should be made to the
statute providing that some official Of
the county shall have power to apply
for administration, if the representa-
tives or heirs of the estate neglect, for
an unreasonable time to do so.
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 ficti-
tious claims against it, which, under
IL L. 405 6nf q
tax is determined. Such acts should
be made punishable by fine or impris-
onment, or both This would tend to
stop the practice.
At the last session / vetoed bill
containing this provision as 1t applied
to taxes in process of collection, and
for other reasons. Such provision
would, no doubt, be a benefit to some
of the larger counties, but it would
operate to deprive many counties OF
the benefits Of the tax, since there are
many of them in which very small
amount of tax is collected. In my
opinion, this form of taxation should
be retained essentially as state tax,
and in that way all the people of the
state will receive the benefit thereof
in the lessening of state taxation.
Taxation of Telephone Companies.
Chapter ASS, Laws of 1905, provides
for the taxation of telephone COM
!. panies by percentage upon gross re-
ceipts. Companies whose gross earn
ings for the preceding year are over
100000, pay an annual license fee of
4 per cent on such receipts, and If
$780, 900, or under, a license fee of 21a
per cent; IS per cent of the license fee
is paid to the town, city or village
where the exchange is located They
also pay to the state 15 per cent OF
their gross receipts from exchange
service. These fees are paid on the
verified reports of the companies made
to the state treasurer. The total tax
paid during the year of 1908 to the
state was $36,628.S9. Of this sum
$29, 77160 was paid by one company.
The state treasurer's report shows
that one company reporting 9.734 miles
of wire, with So receivers and Al trans
mitters, paid tax of $25.72. This was
the total tax paid, as it reported no
gross earnings, and had no local eX-
change within the state, therefore, un-
der the act, pays no tax to any town,
| city or village. One company, having
| 95 miles Of wire and $50 instruments,
paid tax of 13 cents. Many COM
panies are unincorporated, and the Of
/ ficers of the state charged with ,--e
collection of the tax have no knowl-
edge of their existence, and few of
them escape taxation altogether. I see
no good reason why the ad valnrem
system should not be applied to this
class of property. Some system should
be devised that will result in the tax
alton of these properties in more
equitable manner. Any system per-
hitting the taxpayer to assess his own
property, as this act does, by basing
taxes on a report of gross earnings,
should be avoided, if possible. If the
present system is continued the stat
ute should be amended so as to pro-
! vide for taxation at graduated rate
on gross earnings, based on CLASH
| fication of companies into groups other
| than those earnings over and under
! 100000. There is no valid basis for
taxing one company earning 100000
! or under 21b per cent and one earning
500, 900, 4 per cent. The classification
is too general and should be changed
/ with a graduated percentage tax.
Public Utilities.
No question of public policy occu-
pies, at the present time, a more prom
inent place in the thoughts of the pee
pie, than that of properly regulating
public service corporations, without
unnecessarily checking their growth or
interfering with their rights in legiti-
mate business enterprises. 1t has long
/ been demonstrated by actual expert
ence that very little dependence can
be placed on competition to supply
adequate service or reasonable rates
| from public utilities, for the reason
| that competition is suppressed by traf-
| fic arrangements, holding companies,
! mergers or other shifts tending to de-