Alma record. (Alma, Mich.) 1878-1928, 1911-01-12
WELL WORTH YOUR TIME TO READ

roads and ocner-TurIc' service corpor-
atoms on an ad valorem basis and ac-
cording TO average rate, which Is work
ing well and advantageously TO tho
state and as to which | suggest no
change.
But. in the agitation against specific
taxation In the particular instances re
ferred to, certain merits and ad-
vantages Of that method OF taxation,
fear have been lost sight OF. l firmly
believe that there are classes of prop
erty listed as the subjects Of taxation
under our general tax law that can
never be taxed adequately or fairly, or
at all successfully, by the ad valorem
method, which might be taxed fairly,
adequately and without oppression
and TO the relief of the general tax
payer If withdrawn from general tax
alton and subjected solely to specific
taxation
Then the governor goes on to rec.
ommend in detail a specific tax on
mining royalties, TO be paid into the
states general fund; a tonnage tax for
vessels; fairer method Of taxing
credits, notes, securities, etc, saying,
1T might be we'll to abandon the at
tempt to assess credits under the gen.
eral tax law and, if necessity required,
TO substitute therefor an individual in.
come tax. graduated or otherwise, ac-
cording 10 some reasonable specific
rate" and withdrawal of mortgages
from taxation, except a small specific
tax for recording, etc.
AS a tentative proposition, a gener-
al corporate income tax is suggested
for all corporations, except railroads
and other public service corporations
taxed ad valorem by average rate,
analogous TO the federal corporate in.
come tax, to bear equally upon indus.
trial corporations, mining, manufactur-
Ing, etc, in proportion 10 income, In
lieu of present state taxes
Taxation Of Mortgages.
The present law for taxing mort.
gaGes is declared failure avs of
other states are cited, and mortgage
registration system of taxation Is
recommended
Hazard of Industrial Accidents
The laws affecting fellow servant,
assumed risk and conuibutory negli.
gence, relative TO rights Of the work.
Ing class. are called anarhronisms
that make for cruel Injustice and call
for correction This subject is treated
al considerable length and legislation
is advised 10 respect the rights Of both
employer and employee
inspection Of Mines
A more stringent inspection Of
mines is advised. coupled with the
suggestion at inspection Of factories
workshops and mines should be taken
out Of politics and placed in the hands
Of experienced and competent men
The creation OF a department for in
spection OF mines is recommended
Initiative and Referendum
An amendment 10 the state constitu.
ton TO make It possible for the people
TO initiate laws and constitutional
amendments by direct vote independ.
emf of the legislature is recommended
also the right Of direct recall
The governor then takes up the liq
nor question. saying.
Regulation Of Liquor Traffic.
Temperance is a matter of personal
discipline and is more Of a moral and
social problem than political The reg.
ulation Of the liquor traffic is largely
a political function The upheaval and
interest in Michigan and over the
country along these lines are, in my
opinion. aimed more at the liquor traf.
flc than at the temperate use of alec.
holic beverages. The saloon Of today
is a social saprophyte. Always il has
been breeding place of lawessness
and a culture ground of vice So ar.
rogant had it become that government
by saloon and rule by brewery was the
practical condition.
desire for better conditions exists
In the heart Of every good citizen
The average man does not wish to be
fanatical or intolerant. He does not
wish to apply sumptuary laws that
abridge personal liberty beyond the
point OF public good But government
by saloon and brewery must go and
artificial stimulation Of the traffic in
beer and whiskey must be discontin.
ued. In a degree 1t is true that the
saloon is the poor mans club But the
rich mans club affects only the more
or less useless few, while the poor
mans club. II low In character and
degenerating In influence, INJURIES the
useful many. Society can stand
crumbling at the top for that is the
natural spot OF decay. but II cannot
survive necrosis of It's foundation
masses. The local option policy Is
good and out of il can come improv.
Ing conditions. In communities where
saloons exist there should not be more
than one to a thousand population.
The license should be higher, but
more attention should be paid 10 the
character OF the saloonkeeper and the
conduct Of the saloon than to the
amount OF license
would like to see the question
studied for Michigan by an honorary
commission to be composed OF sone
Of the most noble. courageous and un
selfish citizens OF the state
This Is an age OF stimulation. The
physical tensitv of our civilization
makes for II. The quantities consumed
in this country alone OF alcohol in
various forms. opium. cocaine. tea
coffee and tobacco are startling and