The Ely miner., 1919-09-26

S'oIAllS tiiC ICkulal doCoolOus 1NOWs
special session a few months later,
with the same membership, the same
kind Of measure is passed by a vote
of 101 to %. Such sudden reversal
of opinion on the part Of so many
shows the advisability of further del
Iteration on this important subject.
Theory is Unjust.
When a member of this body dur
ing the session of 1909 and 1911,
spent much time in studying the
proposed taxing of the iron prop
critics on different basis from other
properties, and at that time came to
the conclusion that any attempt to
single out one section of the state or
one of it's industries in such a manner
as is now suggested was unjust.
Since that time have found no reas-
on for changing my opinion in this
matter, but upon further study and
investigation have become more
firmly convinced of the justice of the
position then taken.
Should be Decided on its Merits.
An argument advanced for the pas
sage of a law of this kind at this
time is that the tonnage tax has been
and is political issue, and the en-
actment of the proposed law will re-
move this question from the field of
politics. Such reasoning does not
appeal to me, for the merits of the
bill, and nothing else, should control.
Although it is believed by some that
the so-called tonnage tax issue will be
eliminated by the passage Of this bill,
it is apparent that such an enactment
will give those who are prejudiced
against certain section of industry
of our state further opportunity for
additional controversy with respect
to the adequacy and distribution of
the proposed tax at each succeeding
session of the legislature.
Farm Land and Iron Land.
Farm land today is assessed at one
third of it's full valtie. The assessed
valuation of iron ore is SO per cent
higher. Although the latter is now
paying the highest tax of any prop
erty in the state, it is claimed by the
proponents of the proposed law that
the tax should be still further in
creased by imposing upon iron ore an
additional form of taxation. AS sta
ted by the dean of the Minnesota
School of Mines, in Chapter 13 of the
last report of the Minnesota tax COM
mission, "This class Of property now
contributes it's shares The value ac-
cording to grade of tonnage con-
tanned in each of the several hundred
developed ore depos3s can be eas,y,
ascertained for taxation or any other
purpose of valuation. Thus as long
as any of it remains in the ground,
as long as it has value, present or
future, the realty containing the
same contributes its taxes to the sup
port of the state, county and local
government"
The whole subject, therefore, mar
rows itself down to the question "a to
whether the iron properties should be
taxed to- still greater extent and
differently from other property, be-
cause as the proponent of the pro-
posed tax says, "The body of iron
ores is diminishing and nothing will
eventually be left but holes in the
ground"
Unsound and Illegal.
Those who live in the communities
affected to the greatest extent by the
removal of this property are practi-
cally unanimous against the proposed
law. Some of those who live in other
sections of the state and who would
be the least affected by the disappear
ance of the ore, advocate the taxing
of the northeastern section of Min
resota on different basis from other
portions of the state. Any theory
which holds that certain properties
oy being removed diminishes in value
the land from which it is taken, there
fore being taxed at higher rate than
other properties, is unsound and il
logical. The fact that most of the
iron ore is taken out of the state is
no more Of an argament for increas-
ing the taxes thereon than the re-
Toval from the state of lumber, gran
ite, grain, or any other property
would be the ground for increasing
the taxes on the last named commod-
tiles. The iron ore is being convert
ed continually into taxable subjects,
such as buildings, machinery and
other instrumentalities upon which