The labor world. [volume] (Duluth, Minn.) 1896-current, 1918-10-19
TAXATION
BY FRED E. WHEATON,
Democratic Candidate for Governor

mand the earnest consideration of the
people of the whole state-not a geo.
graphical sectlOn-nOt a mere group
of citizens-not one or more forms of
business to the exclusion of other lines
of industry-but things that concern
all the people. and the state at large,
two questions are tremendously i'm
polling, nanlely,~ taxation and develop
ment.
Taxation, and it's equitable distrib-
ution, in large sense, encompasses
the science of government, especially
from an economic standpoint. It is
very doubtful if any tax program or
revenue legislation ever enacted was
entirely satisfactory to all the people,
and it may be questioned whether the
millennium ever will be reached in the
handling of this important matter. 1t
is but natural that there should be an
element Of seldshness-not so ex-
pressed, but inlplied-to ease our own
burdens of taxation, and direct the
assessments elsewhere. Human ma
ture follows the lines of least resis-
lance. We are all perfectly willing to
enjoy every possible advantage in life,
if the expenses of maintenance do not
too seriously deplete our own pocket
book. The tax collector rarely is a
welcome visitor. When we see him
coming, we hurry to display the sign,
Nobody Home"
The taxable wealth of Minnesota
can be vastly increased when we shall
have adopted an adequate plan Of state
development.
The production of iron ore has given
Minnesota a tonnage leadership unex-
celled by any like area in any country
in the world. This is one of natures
great ,bounties, splendidly enjoyed in
this state, and as such it should be
regarded in the light that every pos
sible benefit therefrom shall inure to
the people and to the state at large.
It SIS to be deplored that, at every
recurring session of the legislature,
SO much stress and bitterness should
be engendered when the question of
taxation on iron ore and iron ore lands
is up for consideration. Why should
this be SO? Why cannot this question
be settled fairly, once and for all?
Why all this cont ention year after
year? Surely the people of Mime
sofa, in their wisdom and ripened ex-
perience, can safely and satisfactorily
handle any domestic problem, and
especially one of such vital concern to
the state at large.
For years, agitation fer tonnage
tax" has been bone of contention,
with apparently divergence of view,
with one esction of the state arrayed
against another section, and the propo-
sition viewed from angles both rational
and unreasonable. AS the question
now stands, but little progress has
been made in the direction Of securing
an anicable settlement
We believe in the principle of a ton
mage tax-but the question arises as
to just how this "principle" should be
applied-whether on the value Of the
ore in the ground, in addition to the
land value, or both, or super-tax on
the production of ore as taken from
the mine, or tax per ton in lieu Of
all other taxes. Objections has been
raised against the imposition of an
ore tax where the ore body lies idle
and is non-productive, which objec-
ton certainly has a measure of JUS
tice, especially If such ore body, for
any good reason, is inaccessible. True,
the value of the property is there, but
where the owner is unable to use the
land, except for such surface produce
ton as may be possible, he is denied
an opportunity of deriving any in
come with which to meet his tax as
sessrnents. This condition, in time,
leads to the confiscation of his prop
erty.
The ownership; of ore properties in
Minnesota is divided between the U. S.
Steel corporation and independent
owners. Many are of the opinion that
the contention for tonnage taxi is
not without merit, but we hold to the
view that in whatever form this prin-
ciple may be applied, some system
should be evolved whereby a portion
of the tax revenue should be converted
into a permanent trust fund for the
future needs of the state. IT might
DS We'll " tdkc INTO COHS4U6Tdt1On the
question of using the increment OF
such trust fund for development pur-
poses. Another view suggests the tax
principle with the revenues therefrem
apportioned to the state, the county
and the town wherein the producing
ore property is located. With this
view we are in hearty accord, but we
cannot approve Of any system of iron
ore taxation that shall withhold from
the communities adjacent to such
properties just revenues necessary 70,
public improvements.
The point has been made, especially
In the past, that there has been con.
siderable wastage in handling iron ore
This, however, is a matter that will
adjust itself, in which conservation is
| imperative. The interests of the state
demand that there shall be no such
waste parallel to the experience OF
years gone by in the devastation OF
our timber forests.
! In the consideration of this inpor.
| tant matter it may be found necessary
| to revise our entire program Of tax.
alton, and such revision, to secure the
ends desired, should be undertaken as
speedily as possible. The great thought
| that now inpels, is our duty to the
! future and to the generations vet tf