Belding banner. (Belding, Mich.) 1889-1918, 1911-01-05
GOV. OSBORN s
MESSAGE
Continued from page l

ZION 81 ris-essr-~ks Nv 9nsI--rc board
Perhaps study OF the system of tax
alton should be made by the same
board
EQUAL taxation and the taxation of
all property vii nlwaNs be public prob
lens Nevertheless. MICHIGAN has
made great advances in the direction
or fairer and fuller TAXATION during the
past decade. and there is no reason
whv this desirable progress should be
checked at this time
Taxation Legislation.
In making recommendation relative
70 taxation Hesitation, / deem ii adj
yisable TO call your attention 10 two
features OF our new state constitution.
One. the provisions affecting your
authority to impose specific taxes, and
the other. the limitations OF the sub
iects Of taxation that shall hereafter
contribute to the payment OF interest
mon our state educational trust funds
and the surplus primary school fund
interest
am conscious Of the fact that most
Df our taxation agitation in late years
has been to displace the old system of
specific taxation particularly of rail
roads. and that a system has been
evolved Of taxing the pIoperty of rail
roads and other public service corpor-
ations on an adj valorem basis and ac-
r0rding TO average rate, which is work
ING we'll and advantaseously TO the
state and as to which | suggest no
change
But. in the agitation against specific
taxation in the particular instances re-
fcrred to, certain merits and ad-
vautages Of that method Of taxation, ]
fear, have been lost sight Of. | firmly
believe that there are classes OF prop
civ 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payer if withdrawn from general tax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; tonnage tax for
vessels fairer method of taxing
credits. notes, securities, ETC., saying
1T might be well TO abandon the at
eral tax law and. II necessity required
to substitute therefor an individual in
come tax. graduated or otherwise, &C
cording TO 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 railroad:
and other public service corporation:
taxed adj valorem by average rate
analogous TO the federal corporate in
come tax, to bear equally upon indus
trial corporations, mining, manufactur
ipE Ste, in proportion to income, II
lieu Of present state taxes.
Taxation of Mortgages.
The present law for taxing mort
cages is declared a failure. Laws o
other states are cited, and a mortgag,
registration system of taxation Il
recommended.
Hazard Of Industrial Accidents. q,
The laws affecting fellow servant
assumed risk and contIibutoTy negli
gence, relative to rights Of the work
ing class. are called anachronism
that make for cruel injustice and cal
for correction. This subject is treate'
at considerable length and Legislation
Is advised to respect the rights of bot
employer and employee.
inspection Of Mines.
A more stringent inspection O
mfes is advised, coupled with tn
suggestion that inspection of factories
workshops and mines should be take
out Of politics and placed in the hand
a .ss..,.
The creation Of a department for In
spection Of mines is recommended.
Initiative and Referendum.
An amendment to the state constitr
ton to make It possible for the peopl
to initiate laws and constitutions
amendments by direct vote indepent
EFT Of the LEGISLATURE Is recommended
also the right OF direct recall.
The governor then takes up the lie
nor question saying:
Regulation Of Liquor Traffic.
Temperance is a matter of persona
discipline and is more of moral an
social problem than political The res
uation of the liquor traffic is largel
political function. The upheaval an
interest in Michigan and over tn
country along these lines are, i'm m
opinion, aimed more at the liquor ira
flc than at the temperate use Of alec
holic beverages. The saloon of toda
* a social saprophyte Always il ha
hren a breeding place of lawlessnes
and a culture ground Of vice. So al
Iogant had.it become that government
by saloon and rule by brewery was tn
practical condition.
A desire for better conditions exist
in the heart of every good either
The average man does not wish to b
fanatical or intolerant He does nc
wish to apply sumptuary laws tina
ahridge personal liberty beyond tn
point Of public good. But government
by saloon and brewery must go an
-Hsdficial stimulation of the traffic /
beer and whiskey must be discontir
ued I'm degree IL is true that tn
saloon is the poor mans club. But tn
rich mans club affects only the NOR
or less useless few ~hie the poo
mans club. If low in character an
dagenerating in influence. Injuries tn
useful many Society can stan
ot he fr that L., 81,