Year: 1875




the actual value of the total taxable prop
erty of the State, if such property were fairly
and fully accounted for and assessed, would equal
or exceed twice the sum given, and that the aver
age of total taxation for State and local purposes
the current year is really about per cent.


The aggregate of railway property returned to
the State Is stated by the companies themselves at
about $75,0O0000. This includes a large amount
OF new road which has thus far yielded little or
no profit upon Investment. The receipts into the
Treasury from railway licenses for the fiscal year
1884, not including deficiency OF S4S 240. SO due
but unpaid the previous year, amounted to S344,-
994.S7. By the legislation of last winter the tax
upon gross earnings of railways increased from
3 to per cent, and other things. being equal
the receipts from this source for the fiscal
year 18745 will amount to one-third more than
the preceding year, or about the round sum OF
S46O,OO0. Should the gross earnings of the two
principal lines operated in the State for the year
1874 equal the gross earnings of the same lines
for the year 1873. this Increased tax. including
the local taxes paid by these companies. would
approximate per cent. snpon any fairly-esti-
mated value of the property and lis therefore
substantially equivalent to the estimated tax
upon other property at its full and fair valuation.
large variation from apparent equity
arises, however, from the comparatively dimin-
utive income of eleven of the thirteen
railways operating under license. The gross re-
ceipts of these eleven roads bear no just rela-
tion to the actual or reported cost of the roads,
and the tax upon the property is correspond
ingly small The present method Of taxing rail-
way companies upon the basis of gross receipts
renders this result inevitable in the case of new
roads, and implies an intent on the part of the
State heretofore to extend liberal encourage
ment to enterprises of this class. In view of the
practical benefits of railway construction, by way
of developing our material resources and in rap
idly appreciating the aggregate of taxable
property, and especially in view Of the rapidly in
creasing revenue thus insured from the roads
themselves, l hesitate to condemn a policy so
manifestly beneficial to the public and ultimate
ly to the Treasury itself


TELEGRAPH AND EXPRESS COMPANIES.


The apparent partality of past Legislatures to
express and telegraph companies with reference
to taxation, is just source of apprehension and
complaint Other public corporations are sub
ject to legislative supervision, and in large
measure compensate the Treasury for the protec-
ton afforded them by law. Nor do we hesitate to
send the tax-gatherer into every farm house,
workshop, warehouse, factory and foundry to
collect tribute from property assessed somewhat
in accordance with its productive value. In this
respect our express and telegraph companies are
exempt from the uniform rule.


1t may be claimed that these CORPORATIONS are
already subject to local taxation upon their cap
ital at home or abroad In these respects they
are not peculiar, nor are their relations to the
public distinguishable from those of banking
corporations, or from those of railroad, plank
road and insurance companies. It is true that
express companies, in addition to nominal tax,
already contribute indirectly to the support of
government by contributing to the gross receipts
of railroad companies But the farmer, the man
ufacturer and the merchant also contribute indi-
rectly to the Treasury in similar manner, with
out exemption from ordinary taxation on that &C
count.


1t is true, also, that the State derives no direct
revenue from the Wisconsin earnings of sleeping
car companies, or from the so-called colored
freight lines, organized without the State. Past
legislation as to the taxation of public corpora
tiOns seems to have been founded upon the theory
that the exercise of any valuable franchise within
the State implies an obligation in the burdens as
well as in the blessings of government. The ex-
emption of earnings from telegraph lines, express
companies, sleeping-car and colored freight
lines is apparently inconsistent with this or any
other theory of equitable taxation. Possibly the
local tax upon elevator property is sufficient
ly large to exclude it from this list of dscrimna-
tions but the foreign sleeping-Car and colored
freight lines above named, as we'll as telegraph
and express companies, pay tax merely nom
ina.


AS to the latter corporations, complaints are
frequently made that the fees charged are dis
eliminating excessive, and that the public are
often compelled to endure losses or rinconveniences
for which the laws afford no adequate remedy.
While am in possession OF no facts OF sufficient
authority to warrant a recommendation of spe-
cific legislation, suggest such action on your
part shall be necessary to bring these corpora
tions clearly within the range of public super
vision and that in order to a more definite deter
mnation of the relation of these companies to the
public the Board of Railroad Commissioners be
instructed to report to the next Legislature any
and all material facts within reach concerning
their organization and management.


THE ELECTION LAWS.


Again call the attention of the legislative de-
partment to the costly and complicated machinery
for conducting elections in this State More than
$1,000 were required from the general fund the
last year for the single item of election blanks,
and the local expense incident to registration in
all the election precincts throughout the State
amounting to many thousand dollars more-in
my opinion far exceeds the benefits derived. 1t
be attained is the purity of the ballot-box.
But it is difficult to see how this purpose
is promoted on fbe by the ezi
application to towns some OF its provisions are
especially expensive, superfluous and obnoxious.
The average number of the voting population of
each town is considerably less than 2U0, and the
changes in the registry list from year to year
so insignifcantly small in comparison with the
whole number of legal voters as to obviate every
to the ballot-box sometimes deemed expedient
in less conservative communities. The quail
tications of electors are clearly and
The They fmpracticabeS p eS 'c Character @ Of some
of the provisions of the existing Registry law are
the natural and manifest consequences of an
effort to attach to those qualifications super
abundant conditions not contemplated by that
instrument, and in clear violation of its spirit
Under the law as it is no one is denied the right
of suffrage who accompanies his ballot with the
appropriate proof of qualification, and under
the law, as it is, large numbers fail to comply
with the requirement. of previous registry. ad-
safeguard Most heartily / commend every effort
to prevent all corruption and all crime in
tended to subvert the honest will of the people
But provisions of law which are in their nature





etfectually void furnish no protection and de-
serve no defense. Accordingly I recommend a
repeal of such. parts of the present law as re-
quire preliminary registration of electors, and
the enactment of any compensating provisions
that may be deemed requisite to secure an hon
est expression of the will of electors and faith
full and intelligent discharge Of the duties of IN
spectors at elections.


TINE OF CLOSING POLLS.


I also renew in this place the recommendation
Of my previous message for more liberal legisla-
1xnI,o
of the time now provided by law for
closing the polls in the larger cities.
Experience has nearly established the fact
ton are now pgactically denied the privilege
of the elective franchise under laws that do
not permit the exercise of that privilege without
moreover, that laboring men compelled to cast
their votes during hours of the day belonging to
their employers are subject, to an annoying es-
plonage or an offensive dictation wholly incon-
sistent with that freedom of individual action
and opinion upon which the sacred character OF
the ballot depends. Such reform would tend
to preserve rather than endanger the purity OF
the ballot-box, for the obvious reason that the
additional time allowed inspectors for receiving
votes, in crowded precincts, would furnish the
most efficient security possible against
corrupt voting. Another and still more
wholesome result might be anticipated from this
change in the fact that it would wholly remove,
on the part of candidates for Office, all apology
for corruptly offering money as pretended com
pensaton to voters for valuable time lost IN GO
ing to and from the polls. Our system of govern.
gment contcmplates and requires a full, free and
inexpensive exercise of the right of suffrageby all
qualified electors, of whatever class, and every
act of legislation, to that end is sanctioned by
every principle of Justice and must necessarily
prove wholesome in its influence


efcoRRUPT USE OF MONEY IN ELECTIONS.
feel confident that you viii concur with me
| in deprecating the increasing evils attendant
upon our elections. especially manifest In efforts
| to influence results by corrupt use OF money
| That elector who measures the value OF MS vote
or his political influence by dollars and cents is
unworthy the respect of honest men or the PRIV
gent and no penalty too severe for the prevention
and punishment of practices of this class: and
/ respectfully submit to you the. proprety OF sucf