Weekly Watertown leader. [volume] (Watertown, Jefferson County, Wis.) 1908-1909, 1909-01-15

personal property. Recently much has been
written and keen interest manifested with
respect 10 this form of taxation. The
amendment having been adopted. authoriz-
ing the Legislature to employ this form of
IaAalloR, II Is evident that the matter has
passed from the realm of discussion to one
calling for practical legislative considera-
Since the attempt to reach and tax So
caLed intangible personal property, which
IS often a source of large revenue to its
owner, has proved a failure and if we are
nor to come to the condition we are fast
approaching. where the real estate and
visible personal property of the citizen
shall bear the whole burden of taxation,
some means must be adopted to tax that
HISS tbn od property not now reached under
me property tax laws.
II Is generally conceded by political econ
oll.Ists ana writer's on the subject OF tax
aton that income is the most reliable test
ought to contribute towards the support of
government. Under property tax laws.
properly which brings no income to its
owner is taxed at the same rate. if of the
same value, as that on which the owner
EeLINeS d revenue. This is injustice,
however, that cannot be avoided under u
system OF taxation based on Values
CndeF the income system a tax is not
iieyled where there is no profit. but awaits
come from his Investments
Great diversity of opinion prevails as TO
the pracucablllty Of successfully enforcing
any system of income taxation There is
notnlhS new IN the idea that such a system
Is just, even though it imposes taxation
with reference to the ability of the person
upon whom the burden is placed to bear the
same same that Is Increasing the rate to keep
pace win the wealth of the person taxed.
Many. years ago John Stuart Mill said:
Equality OF taxation. as a maxim of poll
tcs, means equality of sacrifice"
1t is very evident that a citizen with an
income OF $1,000 per year is able to pay
larger percentage on that income than one
whose earnings are only $1,000, for the neces-
w hnJ
are about the same for each
II ShQuId be noted however, at the out
set mat while there can be no doubt of the
theoretical Justice of an income tax, it has
been found that when an attempt has been
maze by the states of this Union to en-
pIoy IL as revenue measure. it has met
WIN no little opposition, and its success
mas Deen anything but gratifying The time
mas come, however, when it would seem the
attempt should be made to reach, through
such tax, that large class of citizens who
HI.aEl18 very Httle property subject to taxa.
ton under existing laws, yet earn large sal
aries, live. comfortably, and provide for
and yet contribute little to the state under
whose protection they enjoy the comforts Of
organized society.
In providing for such a tax reasonable
exemptions should be allowed, for 1t is a
Taxation of Telephone Companies.
Chapter 4SS. laws of 1865. provides for tho
taxation of telephone companies by per-
cehtaSe upon gross receipts. Companies
NiiOSN SAOor ttll ulIlSS IUf the preceding wear
are over Sloo,o0o, pay an annual license fee
or per cent. on such receipts and if S1OO-
wv, or under license fee of 21a per cent !;
50 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 per cent. OF their gross receipts from ex-
verified reports of the companies made to
the state treasurer. The total tax paid dur
ing the year of 1908 to the state was $50
ozo,S9 OF this sum so 771.6O was paid by
Ctptn ifN.a &c
SHOWS that one company reporting 1874
mics or wire, with % receivers and IA
ttTTahs s, paid tax of $2572. This was
Ihe total tax paid, as it reported 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,
Dne company. having % miles of wire and
NJ NJ instruments, paid tax of l3 cents.
Many OF the companies are unincorporated,
ana the officers of the state charged with
ne coiectlon of the tax have no knowledge
of their existence, and few of them escape
taxation altogether | see no good reason
why the ad valOrem system should not be
appHed TO this class of property. Some
system should be devised that will result in
the taxation of these properties in Il more
tfqultaDle manner. Any system permitting
the taxpayer to assess his own property,
as this act does, by baSing taxes on re
port OF gross earnings, should be avoided, il
possible. If the present system Is continued
me statute should be amended so as to pro-
wac Tor taxation at Il graduated rate on
gross earnings, based on Il classification of
companies into groups other than those
earnings over and under 100000. There is
no valid basis for taxing one company earn
ing 100000 or under 213 per cent. and one
earning S1Ol, 900, per cent. The classified
ton IS too general and should be changed
by making several classes with graduated
percentage tax.
DAIRY AND FOOD COMMISSION.
The object of the dairy and food laws
and their enforcement is protection of the
public health, and security to the consum-
n1hllp np1iDSt fTHU6 and ipcpnfjDr, in
the manufacture and sale of dairy and food
products. Mere figures give but an imper-
feet idea OF the beneficial work of that de-
partment That there has been effective
enforcement of these laws and great prog
resS made III driving adulterated
and misbranded food products from
the market is common knowledge. I'M
proVement in the quality of dairy products
is such that investigation by United States
officials for the year 1907 shows that pat
ronS of Wisconsin creamcreS received Il
higher price per pound for butter fat than
those of any other state investigated. Wis
cOnsin cheese of the best grades is the
equal of such product in any market of the
world and commands corresponding price.
The dairy Industry of the state yields an
annual estimated revenue Of approximately
sixty millions of dollars
The bulletins and reports of the commits
siOner will show the character, scope and
volume Of the work Of the dairy and food
commission. Fourteen thousand samples or
food and drug products have been analysed
and tested by the food chemists and other
experts. Three thousand inspections have
been made of creamerieS and cheese fac
tories and of the milk and cream supplied
to them. Eight hundred inspections were
made of barns where milk and cream are
produced for family use in cities and viii
lagos and as food for children. The milk
supplies of nearly all of our cities ana
villages have been inspected. Of the four
hundred fifty prosecutions brought for Vlo-
latiOns of the dairy and food and drug laws,
there were four hundred thirty-SiX cOnv1c-
tiOns. That is, of hundred prosecutions.
there were nfnety-Seyen convictions. Ihou-
sands of complaints have been investigated
and inspections of various kinds made that
called for no prosecution.
Amendments to the dairy and food laws
required to correct technical defects which
experience has shown to be necessary
should receive due consideration.
WISCONSIN NATIONAL GUARD.
The work of the Wisconsin National guard
has been consistent and progressive during
the past two years. The force is at pres
higher state of discipline and instruction
than ever before
Steady advancement has been made also
in the very essential matter Of markSman-
by the victory at Camp Perry, Ohio. of the
Wisconsin rifle team when victorious over
the teams representing the militia OF ali
the states and territories.
In another way the efficiency of the WIS
cOnsin military force has been demonstrated
try, Wisconsin National guard, at the
United States maneuver camp at Fort Ben
jamin Harrison in 1908. During It's tour OF
duty there this organization won the I'M
ing sOldierly and seryiCeable. 1t showed
well balanced efficiency in every brahch OF
instruction and not only made rec
ord of worth and merit for itself, but