| Show TAXATION OF MINES thic THE persistent li bellers of 01 the peaple people of utah among other untruths un truths that they have repeated times without num her have chained upon the legislature elected by an overwhelming majority of the ci citizens that they have endeavored to tax the mining industry with a view of destroying it we need not say to our local readers that no such attempt has avei ever been made by our legislators aut but people abroad may have hare taken the libel for truth not being familiar with the facts representatives senta tives of the agricultural and manufacturing interests have contended that those who own 1 the mines ought to bear their just proportion of the burden of taxation that mat is all they have made no such propositions as are often attributed to them by creatures without conscience who wao write for a local sheet notorious as the wiling g becee receptacle bacle for the slanders of any ally liar w who 0 will contribute to its stream of abuse against the mor imor mons the revenue law of utah exempts from taxation mining claims and the products ot of mines mines and the ore in the mines 11 whether this is lair fair and equitable is open to dispute there are many fair minded men who consider it is not they think there is no just reason why the mining interest should receive special protection moreal more han ban the agricultural manufacturing fac turing and commercial interests put but that Is how the law stands and it i certainly is not in any degree ee oppressive of miners or the owners of ofin mining property and the arguments of those who do not consider it equi equitable fible extend no further than a conten contention tl A that every industry and au all pro property e should be placed upon an equitable e footing they have never aftem attempted te to discriminate unjustly ua justly against min mines eo I 1 or mining operations in colorado where the mining interest has been protected by constitutional provisions there has long been a strong feeling against the exemption from taxes ahlen property has enjoyed but the period fixed axed for that exemption in the state constitution having expired the governor in UW his recent message to th the Jegi legislature slature strongly recommends the taxation of mines as a just measure and one calculated to be for the best interests of the state he approaches the subject mode modestly atly knowing the hostility that maybe may be provoked la in certain quartets quartee teis a but he is s emphatically in favor of either taxing mines as real estat eor taxing their net output or taxing both ca conjointly 11 antly but pret eraa uniform rate 0 on all patented mines and then an additional dit ional rate on their net output this he considers fair in theory anabe and believes that wherever tried it has been successful in practice rac tice we append the governors governors recommendations ions on this subject in full and leave him to the mercy of the howlers bowlers who will assail him fur for his that he will care as little for them as we do following are the remarks of the governor of colorado the constitutional exemption of our mines from taxation having now expired it becomes the duty of our honorable body to devise a method for distributing its fair share of the expense ense of government over this class of property ro perty 11 eliat there can be any rational objection to the abstract proposition I 1 apprehend the exemption exem eption in the beginning was an error its continuance ti nuance would be e a crime exemption was an error be cause it defeated its own purpose and instead of encouraging the development of properties already discovered it sim ply encouraged capitalists to plaster the surface of the country with patents which it cost nothing to hold till the labor of others gave a value to their property it thus gave the rich an advantage over ane poor there are through the evil operation of the law already many promising mineral districts in the state practically undeveloped where no chance remains for courage and energy against the phlegmatic conservatism 91 money to continue the exemption would be a crime because it would knowingly perpetuate a wrong energy courage ang and intelligence must not thus continue to be exasperated by the senile insensibility of wealth but the subject is a delicate one and should oe be approached with the caution of wisdom naturally the questions simple enough but Us its practical solution will be found surrounded by many delf delicate cate considerations erat ions affecting the welfare of every interest ih the state there exists in certain quarters no doubt some impatience that so lucrative an enterprise should have escaped its lust just share of the bur beus of government for so long a period but the law has ibena loyally accepted as final and now it remains to be discovered it if what has been so longe long as a privilege will not be demanded as a I 1 think it will not I 1 have been at much pains through correspondence and otherwise tol discover cover the sentiments of active practical minin mining men en in various parts of the state wh mhd ca personal in tf te crests rests are most closely identified with the prosperity of this great brandhof branch branc hof of industry and I 1 feel perfectly warranted from my knowledge ot 0 kneir sentiments in conveying to 10 you the assurance that any attempt to further exempt such property from ita full and equitable share of the public burden would be regarded by rhem as the vain est and frota iest of demagoguery ery but this sentiment so worthy of the sturdy manliness of our mining population only eliminates from the problem one of its difficulties the most troublesome one certainly leaving yet so many delicate complications that I 1 cannot but regard the question with a sense of grave solicitude that the property should be taxed may be regarded as an accepted proposition how that tax may be distributed over the whole volume of the property so that its weight may injured in jure part and allow no pare art to escape its just share of the burden bursen remains tor for the wisdom of your h honorable 0 n body to determine you will find your e efforts orts in this direction restricted strict ed to some extent by the limitations of the constitution there is no danger from the general sentiment of the state tate no danger whatever from the intention of the agricultural class for they are bound by their own selfish interest to do the most moat sensitive fus justice to do this description of property the burdens of the state will rest very lightly upon it the danger Is entirely local it Is with the counties I 1 most of our mines are located in counties unsuited for agriculture so that happily there can be no class division on the question quee tion the experience of the past proves that the government ern mient of mining counties is more liable than others to fall into irresponsible hands and it Is a source of comfort in contemplating so grave a question to t 0 reflect that whatever ills the owners of this class of property may suffer euffer they will suffer from neglect to In interest Verest shem themselves selves in their public duties such a full and just valuation of the property of the state as the constitution ution contemplates if had would undoubtedly reduce at once the rate of taxation for state purposes to 1500 1 part of a dollar and might not ampro vr educe it very soon to 1000 part of af a dollar st at is the local government that costs and that is directly within the regulating power of the people if they allow it to be burdensome it is because they do not exercise their authority to render it more economical no mical there app appears ears to my mind to be some danger in allowing the counties lull full sweep in imposing taxes on this class of property thou though ghon on the other hand it may prove that the imperative duty of protecting their own interests will have the much to be desired result of compelling greater watchfulness over county affairs on the part of the intelligent class of citizens who will become liable tor for tte the tax to fix the rate of taxation it will probably be found that the legisla legislature tute lacks the authority but to fix the limit is another question I 1 am of the opinion that it may be done clone the question will next arise as to how the tax may most conveniently be laid on the property as real estate on the net output or on both conjointly an output tax alone would not seem to meet the full requirements of justice and it has the sentimental disadvantages of seeming to be an income tax though in reality it would be no more of an income tax than the manufacturer or the farmer pays on the net product of jils his business to lay it upon the real estate only without prudent limitations would probably involve much irritation in fixing axing valuations on a class of property whose balne value is more or less speculative I 1 am advised that there has been successful precedents in other west erd states and territories of fixing a low uniform limit of taxation on all patented mines without regard to pro and the laying an additional tax on the net out output ut this has the appearance of be beins g entirely fair in theory and I 1 am advised that in cal operation it has been found satisfactory tac tory A tax will common commonly be unpopular not so M much uc by the burden it imposes as by the inquisitorial mauner manner of its levy and the inquisition involved in deter mining the net certainly has an unpleasant aspect but so long as the manufacturer and the farmer must submit to it the mine owner can not well claim exemption though individually I 1 should rejoice to see the poor miner struggling to develop his prop erty favored in the scheme of taxation I 1 fear that any effort in that direction would complicate the operation of the law beyond endurance and generally it is not the poor man who tries to shirk his fair sharer sharf of the public burden it is furthermore to be considered that if the tax is equitably distributed tri buted bated over the whole volume of property it will be too light to be irksome to any As aa the law now BOW stands the working miner pays more tax on the rude cabin that shelters him from the elements than is collected from the million dollar property in which he earns his bread I 1 commend the subject to your endeavors not without solicitude but with confidence that your wisdom will devise a law that will secure justice to all in the enactment of such a law it will afford me pleasure to cooperate co operate cordially with you |
