Belding banner. (Belding, Mich.) 1889-1918, 1910-03-10

eHe 'SHloiheu cO-nInlSslCner until
January 8. 1903.
can best summarize Governor
Pingree's activities from April, 1899.
10 the end OF his term by q statement
~ results.
His Atkinson bill, adopted March
10, 1899, was d. clared unconstitutional
on April 26. 1899. From the legisla-
ture OF 1899 he obtained the passage
or the bill creating the state tax com
mission, which was given supervision
ove- all local assessing caicers and
which brought general property valua-
lions 10 an app.oxima len OF cash
value and add to the general tax
rolls or the state 1850, 100000 Ii yalua-
ton; and which IS also given author
lily 10 make railroad valuation, re-
sulting In the Cooley and Adams APP
praisal. He also obtained the APP
pointment OF commission to nego-
tate for the repeal Of the special rail-
road charters, of which Mr.. Osborn
by virtue of his position became the
head.
AT this session Governor Pingree
failed to get a resolution adopted for
submission OF a constitutional amend
ment allowing the re-enactment of the
Atkinson BILL and he again failed at
the special session called In Deem
Der, 1899, but In October. 1900, by his
coupe In assembling the legislature a
month before the general election, he
got a proper resolution adopted, which
was overwhelmingly ratified at the
polls. Also at this session, acting on
the report and suggestions of Mr. Os-
born's commission. the special railroad
charters were repealed.
Governor Pingree, after the over
whelming Victory Of his constitutional
amendment at the polls, sought to
reap for his own administration the
eclat OF the re-enactment Of his At
kinson bill and the putting Of the new
system OF taxation into effect, and he
caused the legislature to finally con-
vene in special session on December
s, 1900. The result OF this session
was disappointing and the governor
retired at the end Of the year, not
realizing that he had In fact won his
taxation victory.
"Mr Osborn's report to the gov
ernor, dated December 81, 1900, ex-
pressed doubts regarding the POSSIBLE
ity OF framing an adequate, equitable
and satisfactory ad valorem tax law
along the lines of the Atkinson bill
that would be as satisfactory as the
system then In vogue If THE LAT
TER WAS REVISED AND PLACED
AT AN ADEQUATE RATE.
Subsequent events justified this
doubt, as the Chandler bill rutting
railroads on an ad valorem basis diff
fered in many essentials from the So
called Atkinson bill.
When Governor Pingree rendered
the position OF commissioner OF rail
roads TO Mr.. Osborn, as he did three
times before acceptance the latter
frankly told him his views on this
subject and expressed the same doubts
as were expressed In the report quot
ed from.
I'm spite OF that, he received the ap
pointment with no condition of fealty
to the Pingree tax ideas interposed
and. In fact on no condition OF any
character; and / can very truthfully
say that at no time thereafter while
Mr.. Pingree was governor and after
the expiration Of his term, did ever
hear him say that he had been misled
into appointing Mr.. Osborn, or that
he was surprised at his views. or that
he was disappointed In his personal or
official conduct. In fact, ne appeared
take great pride In the latter. and
vt all times Mr.. Osborn was received
md treated by him with the favor and
respect and friendly consideration
that a chief would ordinarily display
q favored an trusted appointee.
"The task OF putting the Pingree
amendment into statu-
'ory form and it's construction by the
came after Governor Pingree's
term had expired, In fact, II was most
w after his death. His claim to honor
consisted first, in having made such
legislation possible and, second. In
having created conditions whereby It's
adoption by the Bliss administration
md the giving OF 1t a fair trial became
7 political necessity.
"The CT handler railway tax bill was
signed by Governor Bliss May q. 1901.
The first assessment Of taxes under II
was In 1902. Near the close OF my ad-
as attorney general ! ad-
vised the state board Of assessors that
In my opinion they had authority TO
auualize the value Of general property
assessments with their railroad assess
.nents before computing the average
ate I contended that, from Governor
pingree's messages. the terms Of the
Atkinson bill, etc. II was clearly EVIL
dent that II was never sought or In
tended by Governor Pingree that an
ad valorem average rate system OF
taxation should be imposed upon the
railroads without an inferno date
equalization. My opinion and views
were challenged by my successor, A. !.
,orney General Blair, and by many
OF 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 It of forcing general
property assessments to cash valua-
ton rendered equalization unneces-
sary, In fact, became the substitute of
he equalization for which l contended.
While do not yet concede that. under
he rules OF constitutional and statu-
-ory Interpretation. my contention was
lnsound, yet / am bound to admit that
he 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
inion. II Is tremendous and monu-
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