The Detroit times., 1911-01-06

The present law for the taxation OF
rtSasss r. 4 fa shsnrx 4; eaonst e
1I1oonably enforced The yield from
ID disappointing. IL amounts prac-
70 n nouDie e,r rsnon sna Conceal.
I|1nt and other forms OF dishonesty.
ne Michigan law Is the same, In gem
erect varyins only n All ds's sxcs S
<Ilrteen OF the other states.
THE exceptions are as follows; In
&kgcs are not taxable; in California.
Xrnnecticut. fve counties In New Jer-
q. Massachusetts, end Wisconsin.
IS and the mortgagor is allowed to
duct a corresponding amount from
70 value OF the land;
In Pennsylvania there Is tax OF
tour mails for state purposes only
1prtgages are not subject TO local tax
New York, Minnesota, Alabama and
yIrginia. have recording tax, that OF
(oW York and Minnesota being so cents
pu each hundred dollars OF the mort
x0Ee In lieu OF all other taxes. to be
paid when the mortgage is offered for
record. There Is not single state
ueing the majority, or ad valorem, sys-
tenn that Is satisfied with the results
obtafned. Many OF them are consider
Ing radical change in the method OF
treating mortgages for taxation. and
many OF them would change IL their
cpnsitutions permitted
The theory OF our law and the evil
dent desire OF our Legislators is to
reach all Glasses of property for taxa
ton; the funds OF the money loaner as
Is veil az the property represented by
lands and other tangible property ac-
tlrely different from that desired. In
stead or the money loaner. the bor-
rover pays the tax, and the result is
After all. the whole question does not
5 resolve itself into a method by which
the greatest amount of tax money can
ar 10 ut oil q
revenue. III IL We're there might not be
nufdcient reason for exempting any
class OF mortgages-those given by
liable institutions. II is more a ques-
= ton or right and equity. II Is not
right or equitable TO tax property
twice. IL Is not expedient or wise TO
arrive money from the state which IL
E needed for it's development. The enact
|,1s poor legislation. without considering
he effect on the morals OF n people
4, ~ .perpetuating laws which are broken
a And evaded with complaccncy.
~ have no hesitation in recommending
3 the mortgage registry system of taxa
ton as greatly superior to the law
new on our statute books. With such
law no reason remains for exemptIng
uprtgages held by banks, trust COM
R1nies, and building and loan associa-
TONS from Its provisions. Were they
cause for and means of evading the
law. IT IL believed that when time is
,. q
xective a greater amount OF revenue
Will be secured to the state than under
the present law, and the great army OF
borrowers i'll be enabled to secure the
/ needed loans at a materially reduced
interest charge.
Hazard OF Industrial Accidents.
NJ Those laws in michigan which have
20 do with the fellow servant, assump-
ton or risk, and contributory negli-
renee phases OF the rights Of the work
ing classes, so-called, are anachronisms
nd be fT.,~ han L..
Justice. They call for immediate cor
roctfon. There Is no need OF entering
qrcn an argument here to prove col
dHions that are admitted by all fair
people. nave no particular form OF
law TO suggest at this time beyond the
3dea that the general viewpoint should
Be taken that the working person does
not alone work for his immediate EN-
ployer, but Indirectly labors for and Is
cQmpensated by all OF those who use
the product OF the labor involved In
tno broadest sense the employer Is the
4ent or the public for the supply OF
e9rh necessities as are demanded and
IN the manufacture of which he may
p4 particularly engaged. The father
Wuo sends his son to an employment In
IBIS Wn1ch thSssys always risk to life and
tune comes In the form of accident or
ouease unless he Is an unnatural
Parent Nor should the state neglect
Or desert Its children, young or old. In
she cost OF the product of labor should
% Inquired the hazard OF labor. In this
the or indemnify
Fould be widest, fairest and easiest.
An all successful manufacturing there
&He wear and tear account. Worn out
40 40 :, obsolete ssIe machinery becomes Junk
Prouuct lt has been used In connection
Nth While IT may be blunt and in
Sant there 70 Sse eo the phrase human mar,
ut9 the case 80 well. Business should
pay for human junk just as II does for
mAchinery junk. Tho burden should
m he nj
ffobably the surest way OF bringing
eeout practical Justice to all concerned
mans insurance fund. to be controlled
Ard managed by the state department
e assurance. This work could be done
s(rance companies do business.
Incidents could be classified and an
! eeitrary sum paid for. each: The
state by scale scale ee r INSURANCE Sy
\ cIarges such as are now in vogue
bong employers liability companies.
4nte Insurance has been engaged in
Rf Germany. England. New Zealand,
and other states and ma
tPns Small accounts should be taken
On the cause OF the accident. Con-
ffhued proximity to even the most dan
9erous employments blunts the sense
q self-preservation and makes 1t next
tQimpossible TO define carelessness. 1t
~ even a. question whether drunken
49, shouid operate against obtaining
qmages IL the employer permits a
prints men the easy means OF getting
The ineauities of the present system
NC q natural and proper origin in the
remote past No account has been
(ken OF the changed conditions
opugnt about during centuries. EN-
c4ry casualty liability insurance. The
f0s they pay are made to cover the
pense OF the agert OF the company
NO solicits the policy; to pay the over
had expenses of the insurance COM
ance company; to make a surplus
nd for the insurance company; to pay
attorneys for both the insurance
E~npanies and the injured person and
uuAliy TO pay the injured person II he
GETS any pay. IL all makes for injus-
ice. friction, bad feeling. and encour-
4Bement OF Ambulance chasers and IL
1eEitfmate litigation.
| Inc right laws for the proper system
Could insure more to the injured per-
92n and at less cost to the employer
.Ine saving In court expenses alone
WOULD De great In the circuit court OF
14rge cities fully quarter OF the
tine is taken up by the trial OF per-
senal injury and Kindred cases. The
PRESENT. laws are an abomination and
must sooner or later be improved
nope that this Legislature will start the
8eoo work. New York recently passed
~ MOUNTAINEERING compensation act
tinted by the Legislature to advise IL
rights or both employer and EN-
R<pYe should be respected
+ lou, gentlemen. will know best how
81 handle this matter and i am conf
address, yourself 10 II
.t4f 10 the Imperative duty of this
X(IHIature TO enact turfhar