The Superior times. [volume] (Superior, Wis.) 1870-1912, 1909-01-16

port themselves and their families
In the absence OF any recommendation
by the tax commission on the subject.
can do little more than call your at
tehuoh to the Importance of the inter
ests involved. and refer IL to you as
matter requiring, at your hands, no small
measure of legislative wisdom in sue
cessfully dealing with it.
inheritance Tax.
The act providing for a tax on trans
fers of property by will, or under the
intestate laws of the state. has proved to
be Very important as a revenue measure.
while, at the same time. il is not burden
some TO those paying it, as liberal eN-
emptons are allowed. The act has been
held to be constitutional by the supreme
court, and may now be considered as
firmly established as a permanent estab-
lshed as a permanent source of revenue.
There was collected during the last tis
cal year the sum of $245 653 g. and since
that time, there has been added to this
amount the further sum of $29i,7O0i4. the
greater part of the last amount was col
Iected from one estate after long and
expensive legal contest This source Of
revenue is constantly increasing. and the
question of proper enforcement of the
statute is matter of growing impor-
tanCe.
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-
~ 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
jcct 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 l vetoed a 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
Il graduated rate on gross arnings, based
on a classification 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 2i2 per cent. and one earning
$01O00, 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 un-
usual or eNorbitant charges paid furfrcight
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 oXorbitaut charges are made
in connection thcrcwith such rs so-callcd
damuTragc charges This provision Of
the act is hUrdcuSomo to the commission