The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1910-02-26


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THE task Of putting the Ringreo
constitutional Amendment into ntatu-
tory form and its construction BY the
| courts came after Governor Pingree's
term had expired. In fact, II was most
| " after his DEATH His claim to honor
| consisted first, In having made such
| Iegislation possible and. second. In
| having created conditions whereby it,
adoption by the Bliss Administration
| and the giving Of Il Z fair trial. became
political necessity.
"The Chandler railway tau bill was
signed by Governor Bliss May "a, 1901.
| The first assessment of taxes under II
was In 1902. Near the close Of my ad-
ministration a. attorney general I adj
vised the state board Of assessors that
N my opinion they had authority to
| eoualize the value of general property
assessments with their railroad assess
| ments before computing the average
rate. I contended that. from Governor
PinRree's messages, the terms OF the
Atkinson bill, etc, II was clearly evi-
dent that II was never sought or In
tended by Governor Pingree that IN
id valorem average rate system Of
taxation should be imposed upon the
railroads without an intermediate
equalization. My opinion and Views
were challenged BY my successor. At
torney General Blair, and by many
Of Gov. Pingree's former supporters.
among them Mr.. Osborn. The SUI
preme court In two cases, sustained
Mr. Blair's contention, the basis OF
the, decision being that the Pingree
state tax commission act. in the duty
imposed upon 1t of forcing general
property assessments to cash valua-
ton rendered equalization unneces-
sary, In fact. became the substitute OF
the equalization for which contended.
While do not yet concede that, under
the rules of constitutional and statu-
tory Interpretation. my contention was
unsound. yet am bound to admit that
the result Of the Interpretation Is the
most perfect system of ad valorem tax
alton for corporate and general prop
critics In vogue in any state In the
union. 1t Is a tremendous and monu-
mental success. But do not think II
can with justice be called solely the
'Pingree' system. A fairer naming OF
II would be the 'Pingree-Biair' system.
Although by that I do not concede
that Mr.. Blair Is entitled to the sole
posthumous Pingree honors. Many
who agreed with Pingree in part, but
not wholly, and many who entirely
disagreed with him personally and po-
litically, contributed helpfully in vari-
Gus ways and at various times. to the
creation Of our present perfected sys-
tenn of ad valorem taxation~ II was
not alone of Pingree creation though 1t
may bear ,his-name, and 1t does not
at all follow that because Mr.. Osborn
may have disagreed in part with Gov
ernor Pingree, that he, Osburn. was
not as devoted to the cause OF fair
and equitable taxation which was pur-
sued in Mr.. Pingree's name, as was
! Pingree himself.
There are some of US, and l am
sure that Mr.. Osborn is among the
number, who are very proud OF their
association with Governor Pingree dur
ing his campaign for equal and fair
taxation. He gave to Michigan. In the
way have already indicated, the best
system of railroad taxation that OBJ
tains in any state In the union. There
are also some OF us, and am sure
that Mr.. Osborn is among that num-
Der, who are equally proud that they
at times disagreed with Governor Pin
gree. 1t took a man of courage to
face him with propositions adverse to
his views. But one who openly and
| honestly faced him was sure. sooner
or later, to feel that he had made q
friend through manly opposition.
II personally know that during the
period from April, 1899, until Decem-
| Der, 1900, there were but few confer
| ences held by Governor Pingree In ref
| erence TO railroad taxation matters at
which Mr.. Osborn was not present.
He was advised with by Governor Pin
gree In reference to the legislation
| creating the board of state tax COM
missioners. He was consulted re-
| garding the nomination for members
| of the board. He advised the making
of the Cooley and Adams appraisal and
ASSISTED the work very materially
! through this office. He, with several
| others, helped In framing up the terms
of the constitutional amendment. He
took quite the leading part In procur-
ing the repeal Of the special charters.
He was consulted in reference to the
| calling of the special sessions OF the
| legislature, by which Governor Pin
| gree eventually won out. He sec
onded the efforts of the governor In
endeavoring to get the specific taxes
increased, pending the adoption Of the
constitutional amendment. His re-
| lations with Governor Pingree were
personal, confidential, continuous and
friendly during his entire two terms
as governor, as know many others
besides myself can affirm. II Is my
opinion, and | will be borne out by
much other substantial testimony that
without capable and honest men sucn
as was Chase s. Osborn and others
who might with equal justice be
named, at Governor Pingrees side, he
would surely have failed In accom-
plishing many, II not all, of the good
| results he sought, and his administra-
ton would have been stamped as a
failure instead of the momentous sue
| cess that It was. For who now Is