LECTURES AND ESSAYS READ AT INSTITUTES. 331 



who own the mortgages upon the farm property of Michigan? Do you believe 

 it is all entered upon the assessment rolls? I know it is not? 



I know a man who gave a statement of his personal property that was satis- 

 factory to the assessor and to those living near, and yet when this estate came 

 into the hands of the probate judge it was found that he was paying tax on 

 just one-fourth of his personal property. If such a large amount of property 

 escapes taxation where all the circumstances are favorable, what may we 

 expect under ordinary circumstances where mortgagee and mortgagor live 

 long distances apart, where much of the business is done by agents, and where 

 many other things tend to mystify and make it necessary for assessors to 

 accept just such statements as are given them. But, says one, the law says 

 the assessor may swear any person making a statement. Very true, but when 

 the law says a thing may be done you can rest doubly assured that it will not 

 be doue. If that little word may had been shall it would have been of some 

 use in obtaining a full statement of this class of taxable property. The 

 taxable property of the State of Michigan is eight hundred and ten millions 

 of dollars. Governor Croswell, in his message to the Legislature in the year 

 1881, says the interests that pay specific taxes, and those which are exempt 

 from taxation, are fully four hundred millions more — thus you see there is 

 only two-thirds of the property of the State of Michigan that goes upon the 

 assessment roll for the purpose of direct taxation. 



What about the property that pays specific taxes ? I find that nearly five- 

 sixths of the specific taxes are paid by railroad and street railway companies; 

 about one-sixth by insurance and mining companies. There are a few other 

 interests that pay small sums, but none of any importance. 



As mining and insurance companies are local in their nature, we shall 

 not consider whether they are justly taxed or not. Not so with railroad com- 

 panies. They traverse our State in every direction. State authorities tell us 

 that there are but eight counties in the lower, and one in the upper peninsula 

 that do not have railroad connections. The same authorities tell us that 

 nearly every city and village of any importance, in the southern part of the 

 State, have one, and many of them two or more railroad outlets. You must 

 readily see that their interests are identical with the interest of the whole 

 State, and not with any particular locality. 



I shall not consider whether the specific tax on railroads is too high or too 

 low. I presume the rate of taxation was fixed away back, years ago, perhaps 

 at a time when the land before mentioned was taxed at twelve cents per acre. 

 The tax on our land has increased nearly three times since then. How is it 

 with the railroads? They pay the same tax now that they did years ago. 

 Would it not have been a lucky hit for the farmer if he could have had his 

 rate of taxation permanently fixed years ago, when the rates were lower than 

 they are at the present time. I would have every mile of railroad taxed in 

 the county where it is located, and I would have them pay the same taxes that 

 any other class of property pays, in proportion to the valuation of their prop- 

 erty. When taxes were high they should join in the burden. When taxes 

 were low they should have tlie benefit of a low'rate, the same as other property. 



There would be less cause of complaint in regard to the question of tax- 

 ation, if every class of property was justly assessed, and paid its equal pro- 

 portion of the taxes required to maintain the present high standing of our 

 government. 



Having occupied your time so long with direct taxation I shall necessarily 



