Alma record., 1915-01-07

ADOllSnl0k lHt Oll(tS VI AilAull 1OuiA
Commissioners and Coroners, and pro-
viding that Justices of the Peace may
perform the duties OF these officials.
Publicity for Candidates.
IL is necessary thar each candidate
should get his name and ideas on pub
! lie questions before the public News
paper advertisng is very expensive.
In this form OF publicity the rich man
| has an advantage over his poorer
brother. Small fortunes are frequently
spent to gain single Office that doesn't
pay one-half of the amount in return
salary. | suggest that the Oregon sys
| TEN of publicity be carefully consid-
cred In that State an election pam
phlet is published by the State Each
candidate of every party paying
nominal sum can have a certain
amount Of space. giye his biography
| and views on public questions and if
some proposition or enactment is sub
mitted, il is printed in full i'm this pam
phlet, and an argument for and
against by its most active advocate or
enemy, is also printed This pamphlet
| is mailed az the States expense to
| every registered voter ninety days be-
fore election. As a result of this pub
licity pamphlet. Oregon has become a
great school for the study of political
| questions
The Budget System.
! Several states in making appropria-
| tions have tried what is called the
Budget System. This system requires
| the various departments and institu-
| tions 10 file their estimates in advance
| of "A legislative session and provides
] for examination of these estimates by
a competent authority which shall
have both the time and the facilities
| TO check the estimates down to rock
bottom necessity; that Will then carry
the estimates and the recommends
tions of the surveyors to the Legisla-
ture; and that will require the Leg
islature TO frame one single budget"
appropriation bill to cover the entire
need of the State. This system has
from time TO time been advocated in
Michigan. While reports from the
states that have tried the system are
not uniformly favorable, it might be
well for this Legislature 10 give this
proposed plan consideration. II in this
session you haven't the time to per
feet an adequate system, | suggest
that the finance committee meet after
the adjournment of the present session
and sit as a special commission TO
recommend a suitable plan TO subse-
quent legislature.
Taxation.
The taxation system OF Michigan
except as to property specihcally
taxed, Is based upon a general prop
| erty tax Its operations for the most
part are satisfactory and in many re-
spects most admirable 1t is the only
system of taxation with which the
taxpayers of Michigan are familiar.
Recommendation OF radical depart
ures from this system, such as separa-
ton of State and local taxation, trans
fer of the taxes paid by public
service corporations from the primary
school fund of the State, substitution
of a progressive income tax for In
tangible personal property taxes
should only be made after the most
careful study of the constitutional, leg
islative and administrative changes
that would be involved. /. therefore
suggest only such changes in, or addl'
tions to existing laws as will tend 70
produce equality of burden" under
the present system and promote cash
value assessments and better admin
istration of the general property tax
Repeal the present mortgage tar
law and other laws exempting secured
debts from all taxation on making a
single fixed payment: substitute tax
providing for an annual fixed payment
upon both secured and unsecured
credits, bank deposits and intangible
! property represented by certihcates
other than the stocks Of domestic cor
porations; accomplish this through a
Specific tax" or preferably by amend
ing the constitution so as 10 allow
classification of property for taxation
purposes.
Require all corporations doing bust
ness in the State and not now required
TO make reports and statements TO the
State Board of Assessors or the boarC
of State Tax Commissioners TO make
full and complete sworn statements II
writing TO the Board of State Ta'
commissioners, the second Monday II
April of each year, upon forms TO bt
furnished by said Board, giving IN de
tail such information as the Board ol
State Tax Commissioners may deem
necessary for properly determining
the true valuation of the property o
such corporation. Similar statement
to be required of any individual. trn
or association when deemed necessary
to properly value the business or prop
erty OF such individual, firm or asso
citation. A copy Of such statement tC
be furnished TO the local assessing of
. ficer as soon as practicable after The
second Monday in April each year.
Provide for the assessment By th'
State Board of Assessors Of interurbaI
railroads, light and power companies
and all corporations whose propert!
extends through more than one assess
ing district, and the equitable appor
tionment Of the same among the sew
eral assessing districts in which 10
Gated
Repeal the law exempting from tax
alton credits that can be Offset b.
debts.
Change the personnel of the Stat
Board of Equalization by making i
consist Of the three tax commission
| - H. kt+ovpov CaparaI and rho Gov