Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1913-01-15

the most determined opposition. 1t IS plain
that the principle of income taxation has
tax at the recent election in the face of
come to stay No question as to its wis
dom therefore now confrOnts you. That
question has been settled by the decision
Of our courts and the verdict of the people.
Your only duty is to simplify it and rem
der it more effective in administration.
The situation is by no means strange.
There were no satisfactory presidents
among the income tax laws Of other states,
and it is not surprising therefore that
minor defects developed in the practical
administration of our law. These defects
can be readily cured by amendment. A
number Of such changes designed to rem
der the law palmer and more consistent
have been suggested by the Tax Com
mission, and win l trust receive your early
and favorable consideration. 1t seems to
me that no radical change in the general
scope or character of the act should be
made at this time. Because national banks
are not subject to it, state banks should
be exempted also; but both should be
taxed upon their personal property as
recommend that no radical change in
the general scope or character Of the in
come tax law be undertaken at this SEES
sion and that no further exemption of
personal property be made. But amend
mentS necessary to make the law simpler
and more easily understood by the tax
payer and more effective from an admin
istrative standpoint should be adopted
without delay
HIGHWAYS.
Under the present law the state high
way fund is raised by a property tax,
specially levied and collected each year
a better policy would be if possible to
make it up from the general revenues of
the state and TO raise only the amount
not thus available by a state tax.
The last legislature appropriated a def
mite sum annually to cover the cost Of
supervising the construction of roads and
bridges. Since this item Of expense must
necessarily vary with the amount of work
to be supervised, it is desirable that
more elastic provision be incorporated in
the law. ! am told that in engineering
work of this sort the expense Of super
vision is custOmarily figured at a per
centage of the total cost In many states
this item runs as high as fifteen per
cent of the entire amount. The High
way Commission has informed me how
ever that it will be able to carry on
the work for not to exceed five per cent
of the cost of construction. should this
percentage seem reasonable to the legis-
lature the law should be amended accord
mgly so as to Obviate the necessity or
changing the amount 10 be allotted for
this purpose each session of the legis-
lature
There is some criticism Of the lack of
continuity in the stretches of road now
being built by means of state aid and
many suggestions have been made for the
more rapid completion of the main lines
of traffic One way in which this object
may be promoted is TO change the auto
mobile license tax from Il uniform sum
per car as at present to a reasonable mini
mum charge for the lighter cars, with
prOportionate increase for the larger auto
mobiles, depending on horse power or
weight. The proceeds of this tax instead
of going as at present i'll large part to
the counties where it is frequently frit
tered away without any permanent i'm
prOYement to show for il. should be used
under the direction of the Highway Com
mission in the maintenance and cOnstruc-
ton of the lines of traffic which connect
the principal cities and villages of the
state
CONSERVATION OF NATURAL RE-
SOURCES.
In my message of two years ago l call
ed attention to the disparity which ex-
lists between taxes on mineral deposits and
on timber Standing timber is taxed every
year under the general rule. Minerals. be
ing under ground and not readily open
to view, almost invariably escape. This is
true of all the important minerals of the.
state. whether iron, lead or 2inc. The
facts in detail for each piece Of property
in explored areas both as regards guam
tity and quality of the deposits should be
and the land taxed the same as other
property.
Aside from these discovered iron ore
bodies, there are extensive areas in the
northern part OF the state, some of which
are known to contain iron bearing forma
tons. The mineral rights are partly own
and paN thy by great lumber companies
that Epserved title to them when they sold
thetk cUtover holdings to settlers, These
companies now pay no taxes on these I'M
developed properties. l am tol6 1t is en-
tirely practicable quite accurately to de
limit these mineral areas ana to ascertain
should now be done. All such property
should be made to bear its just proportion
Of taxes.
Water Powers.
At the special session of the legislature
less than a year ago ! called attention
to the fact that out of all the controversy
concerning water powers there had come
a substantial consensus of opinion that
wateI power legislation is desirable for
the accomplishment of at least three pFin-
cipal objects and | then recommended the
fully prepared by the Joint Committee on
Water Powers and Conservation.
As no law upon this subject was passed
at the special session, the problem re-
mains to be dealt with by you and feel
that I cannot do better than renew the
recommendations l then made.
In addition. permit me to say that so
far as hydraulic energy is required for
public purposes the state should reserve
the right to compel the maximum develop
ment of the water powers for which fran
cbiSes are granted. In all authorizations
to build dams it should also require in
eases where the energy may be used either
within the state outside its borders that
its own citizens shall be given the pref
erencc.
Forests.
The general situation concerning the
forests OF the STATE mas not CudHSeu great
ly since my message two years ago. In
addition to the customary appropriation
for the maintenance of the forestry board,
the legislature of 1911 appropriated $780,
600 a year for five years for the purchase
Of forest lands. All OF this money has
been spent or contracted for. to block up
the forest reserves Heretofore acquired.
During these two years about $4,000 acres
have been purchased. and at the present
time the total area of the state forest re-
serve is over 400, 600 acres. However there
are several times this amount of land
in the northern part of the state better
adapted to forestry than to agriculture.
Much of it is increasing in value, and the
large holdings especially suitable for for
estry purposes are being cut up into small
err ones and sold piecemeaL If therefore,
the legislature wishes to increase the for
est reserve it should act promptly by pro-
vidiRg at this session sufficient funds to
ACQUIRE the necessary lands.
But if we are to retain wood using In
duStrieS in the state we cannot afford to
depend wholly on the state forest for ma
terial. Here. as in Europe private enter
prise also must be enlisted. 1t is clear
however that this can be done only after
change has been made in our method
of taxing standing timber Private own
erS cannot pay the regular rates of taxa
ton imposed each year upon the full value
of a growing forest and still secR>'e fair
return on their investments T[is crop,
I . f,I-n IN CHI