Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1911-01-18


try, brought benefit to no one.
Water power has thus become a pub
lie utility 1t is the heritage of the
whole people, It's utilization should
be brought within the jurisdiction of
the railroad commission to be regu-
lated and controlled in the interest
of all the people the same as other
public utilities.
Properly to protect and develop this
natural resource requires the adoption
at this time of a definite policy in re-
spect to it. Instead of a multitude of
private and local acts which now gov
ern the exercise Of water power
rights, general law should be passed
outlining a comprehensive plan for
the development and operation Of wa
ter power plants, with proper restric-
lions as to how water power franchises
may be obtained, and provision for
reasonable compensation to the pub
lie, as well as regulation of service
and rates, to the end that all persons
may be treated alike Above all, I'M
controlled monopoly must be pre-
vented Concerning the danger in this
regard, there is now little difference
of opinion among competent observ-
ers.
| submit the entire matter to your
careful consideration and refer you
for detailed information concerning
this subject to the reports of the con
servation commission and the 1egisla.
tive committee to which reference has
already been made. 1t seems to me
fortunate that his subject has aroused
public interest at time when rela.
lively such small part of the valua.
BILE water power properties of the
state has been actually developed, and
when it is possible, therefore, for the
people to deal with the question in
broad and liberal way
More important even than water
power or forests is the land. AS the
conservation commission has we'll
said the land is more important than
all other natural resources put to-
gether. How to prevent the destruc-
ton of the soil, whether by depletion
or erosion is, therefore, a problem of
supreme moment
Income Tax.
The question of the enactment of
law for the taxation of incomes is now
before the people of Wisconsin in two
forms. The proposed sixteenth
amendment to the constitution of the
United States relates to this subject
prnn0Cnd Nv
ago, it has been submitted to the leg
islatures of the several states to be
ratified or rejected by them as pro-
vided by the constitution of the
United States.
Upon the question of the wisdom
and advisability of the enactment of
graduated income tax law, with rea-
sonable exemptions, there is now lit
tie occasion for extended discussion.
Public sentiment has been steadily
growing in favor of it, All political
parties have in their recent platforms
declared for it. Theoretically it is
the most just and equitable of all
taxes. 1t adjusts the contribution of
each citizen to the support of govern
ment in proportion to his ability to
pay 1t is based on the idea that one
should give in proportion as he has
received. AS a means Of providing
revenue it has been effective else
where, and is most approved where it
has been longest tried.
I therefore respectfully recommend
that the proposed sixteenth amend
ment to the constitution of the United
States be approved, and that a state
law taxing incomes be enacted.
Taxation of Automobiles.
At present automobiles in Wiscon-
sin are taxed, if at all. as form of
personal property. The inutility of
the present classification of personal
property, made many years ago when
large accumulations of personally
were unknown and many kinds of
property now of great value had no
existence, is nowhere better illus
trated than in the case of these We
hicles. There are substantial reasons
now for recognizing them as forming
distinct class for purposes Of taxa
ton. The present plan of ad valorem
taxation is not adapted to them. In
stead, there should be provided a IL
cense fee based upon weight or horse
power of these cars, and the revenue
should be applied to highway pur-
poses.
Minerals.
The taxation of minerals is a sub
ject which should receive attention
and the laws relative thereto possible
revision. The contrast presented in
the practical application of our tax
laws between mineral deposits and
timber is a striking one. Lumber
standing in trees is taxed annually it
may be for half a century, and when
cut down and sawed up is taxed again,
while ore just below the surface, be-
ing unascertainable in amount and
value, is in practice never taxed at
! all and when mined, especially if, as
often occurs, it be promptly removed