The Odanah star. [volume] (Odanah, Ashland Co., Wis.) 1912-1916, 1914-01-23
State income Tax Law praised.


praised by Joseph E. Davies, commits
sioner OF corporations, In a report
transmitted to the president. The re-
port reviews the progress of taxation
in this country during 1912. He says
regarding the Wisconsin law:
aOther noteworthy features are the
decided trend toward greater central
ization of the administration of tax
laws and the classification of property
for taxation purposes. Wisconsin is a
leading example of the one and Rhode
Island Of the other. Wisconsin, by
it's income tax law, centralized it's adj
Ininistration of assessments and sue
cessfully reached intangible property
without employing the classification
method. This is accomplished by
levying rates graduated according to
the amount of taxable income, ire
spectiye of class, and allowing de-
duction for taxes on personally paid
under general property tax. Rhode Is
land has adopted the classification
method under which selected classes
are separated from the general prop
erty of the state, and each related
class is taxed at rate which differs
from the generalproperty rate.
Legislation with respect to the es-
tates of nonresident decendents is also
noteworthy. BY reason of the lack of
uniformity of state laws, such estates
are sometimes subject to- taxation
three, and even four, times. Massa-
chusetts, however, has recognized the
principle of taxing such property but
once, namely, by taxing the real es-
tate only. Personality is not taxed,
since such property usually passes in
accordance with the law of the juris-
dictiOn where the decedent was DOM
ciled. New York, in addition to tax
Ing real estate, taxes chattels located
in New York, and Wisconsin has
passed inheritance-tax legislation
looking toward a complete physical
situs basis for taxation Thus certain
classes of securities are taxed in pro-
portion to the value of the physical
property represented which is located
in Wisconsin.
'sOf the states of the Middle Allan
tic group, New Jersey, Pennsylvania,
Delaware, Maryland and the District
Of Columbia, each have had special
tax commissions appointed for the
purpose of recommending improve
ments in their respective tax systems.
IN the Eastern Central and West
ern Central groups, the bost impor-
tant tax legislation was the Wiscon-
sin income tax OF 1911. This is
substitute for the general-property
tax on intangible personal property,
and is successfully and economically
administered. The first assessment
under this tax amounted to little less
than $3,500,000, Of which $2,000,O90, or
GO per cent, was collected from corpo-
rations. With respect to the other.
states of these groups, Michigan
adopted the New York mortgagere-
cording tax system, and North Dakota
created permanent tax commission.
Minnesota, through the referendum
system, raised the rate of the gross
earnings tax on railroads from four to
five per cent
Meeting Of Automobile Association.
The eighth annual meeting of the
Wisconsin State Automobile associa-
ton was held at Milwaukee. Report
of the various officers showed that the
association was never in such flourish
ing condition.
President James T. Drought made
an exhaustive report of the work done
during the past year, and it was evil
dent from the list Of accomplishments
in the legislative line and the efforts
to improve Wisconsin roads that Wis
consin now ranks first of all the states
in the matter Of having good, sane au-
tomobile laws that protect the pedes-
trian public as they are not protected
in any other state and at the same
time motorists are not subjected to
needlessly harsh measures which do
not serve to aid anyone but only Gre
ate spirit of animosity between the
man that owns an automobile and the
man who is not SO fortunate.
The record made by the Wisconsin
state highway commission came in for
praise, and the association was
pleased to learn Of the effective work
done by that branch of the state gov
eminent. The Wisconsin State Auto
mobile association has always had
fatherly. concern in the work of the
highway commissioners department
inasmuch as it was the original boost
er for the present law and it worked
early and late for the passage Of the
state constitutional amendment that
made possible the present activity in
road building.
Wisconsin is destined to be the
mecca of automobile tourists from all
over the country, and the Wisconsin
State Automobile association is active
in Fastening that day, as it will not
only mean much more favorable tour
ing conditions for our own people, but
will bring outsiders into the state.
This will result in much money being
left here by the motorists who take
advantage of the fine roads and the
natural scenic attractions the state