The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1910-07-30

taxhtion should De imposed upon the
railroads without an intermediate
equalization. My opinion and views
were challenged by my successor, At
torney General Blair, and by many
or Gov. Pingree's former supporters.
among them Mr.. Osborn. The su.
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 II OF forcing general
property assessments 10 cash valua-
ton rendered equalization unneces-
sary, In fact. became the substitute OF
tho equalization for which contended.
While do not yet concede that, under
the rules OF constitutional aud statu-
tory Interpretation, my contention was
unsound, yet I am bound 10 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 ia any state In the
union. IL IL a tremendous and monu-
mental success. But do not think IL
can with justice be called solely the
'Pingree' system. A fairer naming OF
II would be the 'Pingree-Blair' system.
Although by that I do not concede
NhaN nlAs Dali - NhENA0a -
p~osthumous Pingree honors. Many
who agreed WITH Pingrse IN part, but
not wholly, and many who entirely
disagreed with him personally and Do
htically, contributed helpfully In vari-
Gus ways and az various times TO the
creation OF our present perfected sys-
tenn OF ad vaiorem taxation. IL was
not alone OF Pingree creation though IL
may bear HIS name, and II does no
at all follow that because Mr.. Osborn
may have disagreed in part with Gov
ernor Pingrse. 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 ! 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 10 Michigan, In the
way I 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. IL took a nan OF courage TO
face him with propositions adverse 20
his views. But one who openly and
honestly faced him was sure, sooner
or later. 70 feel that he had made a
friend through manly opposition,
II personally know that during the
period from April, 1893, until Dscem-
Der, 1900, there we're but few confer
ences held by Governor Pingree In ref
erenee 20 railroad taxation matters AZ
which Mr.. Osborn was not present
He was advised with by Governor Pin
gree In references 20 the legislation
creating the board OF state tax com
missioners. He was consulted re-
harding the nomination for members
OF the board. He advised the making
OF the Cooley and Adams appraisal n
assisted the work very materially
through this once. 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
e~ndeavoTing 10 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
AZ was Chase S. Osborn and others
who might with equal Justice be
named, at Governor Pingree's side, he
would surely have failed In accom-
pllshing many, IL 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 A. was. For who now IS
neld In higher estimation among
M%ichigan's governors for their ser.
vices in behalf OF the public good than
Is Hazen S. Pingree2
my testimony Is that no one was
more faithful TO Governor Pingree In
promoting the best OF his public
measures than was MT Osborn No
one OF his advisors was more true TO
the demands OF right and reason IN his
relations with hls official chief than
was ne,
II may be considered a little aside
from the main purpose OF this state
mcnt FOR me to testify regarding the
character OF the administration OF the
office OF commissioners Of railroads by
Mr.. Osborn during the period, which
was practically eoterminous With my
own as attorney general He was a
vigorous. honest and capable commits.
sioner M served with result OF the
highest moment TO the general welfare
OF the people OF the state Of Michigan.
In fact. ! personally believe that no
commissioner OF railroads before or
since can point 10 more things accom-.
plished OF genuine worth or moment
than can Mr.. Osborn.
Five days after he assumed thep posi-.
ton, he announced as his policy that
where he had jurisdiction, grade sep