. ...m.,.:v-«....u-vuvvv- --av-.-.§j,. % 3' 1‘ l 3 x. guns»-M. .....-..,,_......_.....,. -.. . _ .. .__,_,,..,...vv........ 4‘ VOL. XVII, N0. 20. LANSING, l\lICHIG.-iN, ocr +_ .__J___ J_ “THE FARMER 1.)’ OF 31 ORE (,'()NSEQUE.\'CE TIIAD7 THE FARZVI, AND SHOL'LI) <9 ‘'3 BE FIRST IZIIPRU l"E1).” OBER 15, 1892. WHOLE N0. 404. RAILROAD TAXATION. The Method of Assessment, the Cost of its Collection and the Pur- pose to which Applicable. MAJ. W. (1. RANSOM. Probably no matter of so great importance in the financial poli- cies of the State is so little under- stood by the masses of our people as the the subject of railroad taxa- tion. Unlike other property of the State the railroads are not taxed upon their fixed valuation at such a rate per cent thereof, but under the provisions of the constitution they are only subject to specific taxa- tion which is in lieu of all other, and is paid directly to the State treasury for the credit of the primary school interest fund. In this particular, Michigan differs from nearly all her sister states. in most of which the railroad tracks and appurtenances are taxed as real property upon a valuation of so much a mile, in each taxing dis- trict, the rolling stock and other movable property being appraised generally, by a State board, and the value thereof apportioned to each municipality through which the railroads run. The valuation thus ascertained is taxed at the same rate as other property. The taxes are collected in the same way and at the same time as other :3v- enues, and at the same cost for fees or collector’s commissions. Only the towns or cities through which the roads are construcbd derive advantage from this taxa- tion. Returns from oflicial sources in the states where the railroads are taxed by the above plan show their average valuation for pur- poses of taxation to be about $5,000 per mile, and the average revenue derived therefrom about $125 per mile, less the cost of assessment and collection. In our State, after careful consideration of the subject, the legislature de- termined that the fairest method for collecting the specific taxss re- quired by the constititution would be to levy the same upon the gross earnings of the railroads. This would tax them according to their productive capacity and not to their cost, and at same time not,discour- age their extension into the newly settled portions of the State where the traffic until the country was de- veloped, would, be comparatively light. In pursuance of this plan under the provisions of the law in force prior to 1891, the railroad companies ofthe State organized u gder the gen- eral laws were taxed two per cent upon their gross earnings up to $4,000 per mile, and three per cent upon the excess of such amount. Railroad companies organized un- der special charters are taxed in accordance with the provisions of such charters, which being in the nature of contracts, are not subject, it is claimed, to amend- ment by the legislature. Under the operation of the laws above mentioned the entire amount of railroad taxes due and payable into the State treasury July 1, 1891, upon 6,948.71 miles of op- erated tracks, and $36,363,-737.71 ross earnings as the proportion or Michigan, was $812,999.63. This result was equivalent, had the roads been taxed upon the same plan as in most of the o;.'n‘er states, to a fixed valuation of $5,233.16 per mile as road at the taxable rate of 2.23 per cent and $117.00 per mile of the gross income. But the railroad tax in our State is collected through the office of the Commissioner of Railroads with- out a cent of cost to the taxpayers, hence it is evident that by the Michigan plan of taxation consid- itreasury than is the case in our gsisiter commonwealths with the [additional advantage that every ischool district. in the State, iwithin its limits or not, shares in ;the benefit of railroad taxation, as the proceeds of such taxation are ldistributed by the Superintendent. §of Public Instruction twice each tyear per capita to all the reported ,‘school children of each district in lthe State. Of late years the larger cities in the State have endeavored to change our present system of tax- *ation so as to make the railroad companies subject to local assess- ment for all municipal purposes. But such a change woul(l be so ,clearly to their disadvantage that fit has met with but little favor among the rural constituencies and as it would be likely to open the door in many instances to cor- rupt methods and exacting levies upon the corporations in determin- ing the rate and volume of their taxation, it does not seem proba- ble that a change ii om our present system is imminent or that it would be desirable or for the better, could it be made. The only qu astion then remaining to be determined is, whether the present rate upon the gross earnings of the companies is fixed at a figure fairly reasonable compared with that levied upon other kinds of property. Commissioner of Railroads John T. Rich, in his annual report for 1890, all:-tiing to this subject says: “The question of railroad taxation is an important one. lVhile it may be reasorably questioned whether the railroads of Michigan are bear- ing quite their fair share of the public burdens the taxes have been collected without protest from the companies and practically without expense to the state~—the existing machinery of the state government being sufficient for that purpose without additional provisions being necessary.” Acting presumably upon the intimation above quoted, the legislature of 1891 increased the rate of taxation to the rail- road companies so that a very considerable addition is made to the revenues under the provisions of the amended law. With regard to the taxation of the companies incorporated under special charters much difference of opinion exists, as to the power of the legislature to place them upon the same footing as the general law roads. The Railroad Commis- sioner in his report above quoted alluding toh is efforts to compel the Lake Shore and Michigan Southern Railway Company to pay its proportion of taxes for the support of the state government says: “ There is little doubt that in the near future, some legal or equitable means will be found to place all the railroads in this state on precisely the same footing as regards the law govern- ing their operations and the pro- portion of taxes they will be re- quired to pay for the support of the government.” Acting in con- sonance with this expression as to his own views of the matter, the Commissioner under authority of the board of State Auditors, em- ployed eminent counsel to bring actionto compel the Lake Shore Company to comply with the laws of the state for its taxation. But before a solution of the question was reached his term of office expired. Certainly the highest interests of thqtaxpayers demand the prompt settlement of the vexed question and upon a plane that leaves no gap open for any of our railroad corporations to es- cape the burden of a fair share ierable moreis realizedto the bublic iof taxation. The matter will un- questionably be one of first con- sideration to come before the legis- lature next winter and in the elec- ftion of its members and the admin- ,whether having any railroad track ; istrators of the laws passed in that behalf the eléfctors should be assured that in the servants whom they may select at the polls they make no mistake; To the people in their personal capacity it can make no great difference whether this or that partizan is elected to oflicial position, lint as composing the great commonwealth whose highest interests are involved in the election, popular confidence sl1011ld be reposed only those known by their past acts on the side of the people, and ainst monopo- listic tendencies , rom whatever source they spring. i.r.\'cn‘;i..uv. The VISITOR 0 September first contains some ti élly reflections on the “ seemingly increasing freqen- cy” of those summary executions familiarly called‘ ‘ lynching,’’ and seeks to divine th ..cause. Having given _"me thought to the subject I desi respectfully to suggest I am by 11 means convin- ced of this “ incr ing frequency,” though it may ex t. It is my de- liberate opinion t it in these north- ern states there i" no more of it than formerly, hilt in the south they seem to be ,,',,;ft.s freely resort- ing to it in the settlement of “ the race problem.” However much we may condemn their methods we may as well begin to understand that they are going to attend to their own business in their own way. Right here at home, however, we have some lessons which de- serve one’s careful study, and so far as Michigan is concerned, it cer- tainly seems to 1ne that the amount of lynching is decidedly small in proportion to the number of our criminals that are allowed to go unpunished. During the fifty-five years of our statehood I doubt if the number of lynchings has much exceeded half a dozen, and certainly it has not been for the lack of .criminals to lynch. We have in Michigan a peculiar kind of philanthropists, who are running over full of sym- thy for the blood stained murderer, but have no sympaty for the mur- dered victim and his bereaved kindred. The late Levi Bishop, who passed away some ten or a dozen years ago, had been collecting murder statis- tics for years, until the annual murders and attempts at murders amounted to fully a hundred a year. The fact that these lawless minded criminals know they can only be imprisoned makes them more and more reckless every year. Several legislative bodies have come very near passing a capital punishment law, but just when the public begin to have hope, the moon-struck sympathizers with crime rush in with their remonstrances, and the law makers always back down. This is one of the causes calculated to stimulate the lynching spirit. But there are still others, and amongst them one of the chief is that the law cannot be depended on to convict. The ends of justice are too often defeated by the quib- bles and technicalities of law, and then it is a well known fact that a very large portion of our best legal talent is regularly occupied in the business of screening criminals from justice. It seems as if the blacker hearted was the criminal the harder the lawyer will work to screen him. Two causes might be assigned for this. First, a larger fee, and, second, a great reputation; for it is a lamentable fact that when a lawyer—-—no matter by what P chit-anery———manages to screen from Qjustice a notorious criminal. the §public, instead of visiting upon }him the righteous condemna- Ition his act deserves. admire his §.s-rnrrrhzcss. and he is dubbed “ a great criminal lawyer," and clients jrush from far and near to give 5 him fat jobs. Just so sure as one Imember of a jury can be induced, feither by bribery, or flattery, or iprejudice, to “‘llb tlle_ lal'8"_l)r0' }1_t,()(l,n_"‘ 1-011‘ £8, 1 S tyiavlliwl C. ll. HOIT. 3 esp?-lyt new n0 R an “:\pe1t‘soris, it might‘ be well for those in portion of very choice animals‘ "CU “*5 ‘ If "0 mme 0" ‘ 1‘ 19 ,=“P1‘l“*’ - shows that Jersey breeders are on their " mettle” in the effort to have their breed the champion of the dairy. M. L. Frink Oxford, G. B.-2 Smith Lansing, and IV. R. Mont- gomery Hillsdale, were the largest winners. force and of good quality. known hardiness adapts them to this state. This breed has come to stay. Thos. IVyckoff, J. L. W'ickesl & Co., and IV. P. Tiibbs, were the winners. Holstein-Friesans still challenge the field for the dairy, and evidently the breeders are pay- Galloways were in good‘-‘ The demand for robes will make this,‘ breed popular, while their well: is an increase in white hogs and it may be that blacks will go out of fashion, although it would be hard to improve. the quality of the Berk- ishire and Poland China, now so 3 popular. For a State that does not make pork raising a leading indus- try, the show of swine is most ex- cellent. Some of the swine were from Ohio, and these herds took 1 away several of the first premiums. The poultry show was immense. ?It is unfortunate that better quar- gters are not available, but the ex- lhibitors keep up their show with lthe hope of better facilities in the ,future. \Vurst, of Elyria, Ohio, is mg more attention to the butter ‘ the largest exhibitor, and as it was quality of their breed as well they gotton up to Show at Sffveral. fans may _T_ D_ Seeley & C0” of Bay,lie was prepared to take a liberal City, A. E. Riley \Valled Lake, P. Share. of the. p“Zes' Mcklmy’ of L. Daniels Laii ing, chief winners. Has.t1.ngS’ t'h1sState’3‘1s° had 3 1*” .36 This is the first tune that Red P0115 , exhibit and took many prizes, while have had 3 place in the premium many others too numerous to men- list. Their breeders showed tlieir,lt'ii(;Ds1‘”‘l fine exhibits of Choice ' t" I) t - - * : - , ffrpdfcéicifiiaefiiiyutiiilni aogfoiivlli The society should feel encour- ing breed, their general purpose,lil.ged by the hlgh ‘lllallly Of the quality will make them favorites inl we E.lt°C.k' In the development this state. Grade cattle were notlof “us Industry It has been 3 llarve factor and ther ' tth It, 1 tl h'tl-. =5 ’ .el,5n° e fifiilfeefil :13: Otlfigfs ya: Sega afigllfis , least doubt that breeding improved when there is but one dass Ofllive stock has much to do with im- grades in the list as the <‘reiiei'al!pm"ed agriculture’ and We Wish purpose quality of the gradebsliort-lthe ‘Society great Success for its I find from experience that one? lWllO can spend but little time with .his bees must adopt a different; lmethod than that of most beel ikeepers. such methods are followed by one having most of his time otherwise occupied a few failures of a heavy y crop cannot seriously effect him. To successfully carry out the method I have used and will recom- [mend the first essentials are the right kind of bees and hives. The Italians aria.-reéniinently the bees for a farmer or any one with-- out much experience in handling them. They are much pleasanter to handle and will work on more kinds of flowers than any bee I know of. , The hive for my method should l be a chaff hive with space above the brood nest for at least ten, and better fifteen brood frames just like the ones below. An air space should be left between the upper story and the cover. should be on hinges and the roof make of painted tin or sheet iron roofing. One can make such a hive, but l l The cover 5 I'i'1*in_(/. Sl‘}ASO.\'.»\BLE HINTS. l The present season has been one? I am convinced that there amfiii which there has been unusual‘ lmethods by which quite a number l growth of P35t111'&§-§€- l ’11 lJl1l_5 30‘ l of bees may be kept with Very 1it_ count many stock men are liable;' tle expense of money or time and if l to be negllgellt lll T9.‘~:{3T(l t0 feed-~ ing the brood animals and thef young in the Autumn months.l Too often young animals are notl taught to eat and be independent; of the nourishing milk siippliedl by nature. It is not to be expected, that they can be sustained fully byl grazing and hay. The composi-,l flesh, etc., is such that the con- densed form of food in the way of grain is absolutely essential to their proper growth. The period from five to fifteen months of age .'is in the case of calves and colts the most critical one of their lives. A proper start in the early part of this period and a full ration of nourishing, strengthening grain is all important if the little fellows are carried through this season. It is the usual rule of stock farms to provide a small feeding yard earlier in the season than this month in which a good supply of oats, bran, or both is kept, and tion of their frame Work, I1111SCl9,: charge of affairs to recognize the fact that something ought to be done for the farmer‘: daughter, who has certainly as much right as her brother to the bene- ;fits which accrue from the State and nationally endowed institutions. As 8 matter of fact the industrial-education- for-girls side of most of the agricultural colleges isa farce, although there may be some few exceptions. W'onien are just as necessary on the farm as men, and if the latter need to be educated and know the better methods of raising crops and caring for stock, their wives are certainly all the better for having technical knowledge of how to best per- form the work that naturally falls to them. There is no valid reason why there should not be at least one college in each state at which young women from the farm can get, along with other things which go to make up a useful ed- ucation, knowledge that will prove to be 'of the utmost practical benefit to them lwhen they assume the duties of life. E\V01'k of this kind naturally devolves , upon the agricultural college. l \Vhile the Gazette cheerfully endorses l any movement looking to the offering of lsuperior educational advantages to the young people of both sexes whose lot or linclination it is to pursue rural avoca- l tions, we cannot refrain from saying that there yet remains a world of work to be I done in shaping the course of our agri~ lcultural colleges so that they may ap- lpeal more forcibly to the young man who is ambitions to receive a thorough l training for his work. Especially is this l true in the matter of instruction along l the line of practical stock breeding and lmanagement. While the Gazette does inot fora moment ignore the value of l purely scientific work as relates to the l feeding problem, we know of no reason 1 horns is not (,Xce1]ed_ lwell defined efforts so long con- A list of grades for dairy piir- fumed‘ poses would be popular and wouldl recognize a worthy class of cattlel now entirely neglected. Fat cattle were not so good as at some previous ’ as there is just such a hive on the with 3 £91109 1700 high for the p8.S- 3 Why each of our agricultural schools market, one better buy his hives , sage of the older horses and not toolshould Dot employ R few expert l , , ' ' Efeelr h ds , h 1 ds, tc.—mn and lime them r1gl1t- ‘1°W t° pmmt the y°‘“‘g gomg and ‘ mvhZ8rifi’riyeiivianviithsii?ei 1:tiock~e—to assiest “ NOTABLE E““B”" The hive I refer to is made bylmmlng to S“°l1f°°‘l at “llll The’in the work of teaching all that is — ~ - -. isame plan on a smaller scale may 1 known of live stock husbandry in its Geo. Hilton, Fremont, l\.’I1(l1.a1ld{b I d 1 ,th _ d,vari0uS phases Cm one blame a boy iv. - ' . - - ieemoe asowi irsan' , -« . f . Evi lentl the I g _) f Those \\'ll(-) saw Mi. I)Y&V1d VVood- can be bought cheaper tl18..11.1tCa11‘,1a!nbs P 1% 1_efel_ence to tllieblattehifor ,nSta,,ce, who wants to learn the )_ ans‘ ‘ ‘ 0“ Prue 9 mans exlilblt at the W est l\rI1cl11- be mild‘? 111 Small q113a1ll31t19S Elfif . ' ' isheep business from trying to get under beef has somethmr to do with tlusi 1 . v. . . llll may be Suggested that the -l the win of a man like William Watson - 5 lean I‘&l1'V\1ll be especiall inter- least‘ ' - g . - ' interest. In the sweepstakes for; C’ _ _ y _ _ NOW for the method of Working i scarcity of the pork supply of the , for example, instead of going to colleges dairy COWS’ butter test’ the HO1_;€Stt¥d1ll the following description, ,‘ _ Y , , -on tr v 1-e delw it ad vi5,})]e t !as now conducted? We are aware that stems won but the lentrth of time 4‘ of it by Mr VVoodman himself’ the beeb aftel We hme an the fakdlthye beiit caiie of late pf'i"lIIlL79‘l‘.lUl(Il|l'H (‘(|Ili~'I.I'I1CIA3lI of precisely‘ the saiiie lI|llI4‘I'IHIl-’. The utiiiosf. car» is l'.\'l‘I‘(‘I!*3«I‘lll‘(.‘llil8NI. hzicli iii:ii'liiin- is tlioromzlily well iiiudo and is litiul witii the iitiiiont iiic-My and o-xzivtiimae. uiid no IllE|(‘lIII‘l«' is pi-riiiittnd by the iiispw-tor I4) go out of the .-lio;-s until it lizis been fully {mm-«I and proved to do [lI‘I‘fI‘l'I work, and to run iizlitly And without noise. The 4 'liir:u:o.N‘iiiger MlI(‘IIlIlt' has .'i very import- ant iiiiprovn-iii:-iit in :\ I.ooi«- li.'il:iii(':~ \\'hc~eI,Ro coiistriir-ted us to permit wiiidiiig lioliliiiis with- out rs-iiio\ nu; the work from the iiiiirliiiio Ii.-l('lI I\I.\UIII.\'l£ IS I-‘L‘Ii.\'I.\‘Ill'Il) WITLI Tllli F()IiIi()\\'I.\'(i A'I‘I'.\t'IIl\II€.‘«"I'S: '0I" .\'l‘ll'Il)IiI-IS, ('lII‘l('K('.\‘Pl{INll, TIIIIOAT PL;\’I‘E'. Wl{EN(‘II, TI{Rl~I.\I) ('L'l"I'I‘ll{. IlI.\'DIiR. li()lllilNS, S('I{I-IW l)I{I\’l‘.'I{. (EAUHE, IEAUGE SUIIICW, ()I I.-('.\.\'. tilled with Oil. AND I.VSTI{U("I‘l()N ISOUK. The driving wheel on this iiizirliine is adinitted venieut of an . hardened, an: is finished in ii superior style. and center swing drawer. to he the .-eiiiiplest. ozisii-at riiiiniiig 1|lllI ii:oi4t con- Tho znachine is HPII-IIlI‘(‘1IAIII’],‘.t.IIIINIUUI the best iiiiiterial. with the wearing [nuts It has veiii-ervd cover, drop-loaf table, 4 end drawers. The iiianufaictiirers warrant i-vs-ry mm-hiiie for 3 years. They say: "Any iiiacliiiie not eatisfiictory to a l>|llI)liCl'II)('r. we will nllow ri-nirned mid will refund the money," Price including one year's Hibscription. $15. So-iit by freight. receiver to pay cliargo-ea. Give name of freight station it