Mr. Lawrence offered the following resolution:

Whereas, The taxable property of this State is, under the operation of the existing tax laws, very unequally assessed, much of it being secreted from the tax assessors altogether, in some counties, towns and cities property finding its way upon the tax rolls being assessed at a very small percentage of its true market value and some at very near its true value; therefore be it

Resolved, That His Excellency, the Governor, be and is hereby respectfully requested to recommend by special message the consideration of the question of the taxation of fast freight and all transportation, corporate and individual property of the State, to the end that all property in this State by whomsoever owned shall be spread upon our tax rolls at its true market value in fact, and bear its just and fair proportion of the public burden.

Mr. Lawrence:

"I will state my object in offering that resolution. Taking the last clause of the Governor's message yesterday, we find these words: 'In conclusion I desire to earnestly urge this duty upon you in the name of equality and justice. I trust that prejudices for or against corporations will have no part in your deliberations. Michigan should be absolutely just. Natural or artificial persons, whether rich or poor, resident or non-resident, are entitled to the same treatment before the law.' Under that last clause of his message I find that in that bill there are only four or five of the industries of the State mentioned. I am just as heartily in favor of equal taxation as the Governor of this State. He has said to the press that there are insurance companies, or one at least, in the city of Detroit, that does the heaviest business in Detroit and they pay not one dollar of tax. I would like to know then why this great corporation that is robbing the people of this State, under his satement, should be left out. Was it an accident of the man who drew the bill? If he is an insurance man? If this bill comes before this Senate equally, honestly and justly for the taxation of the people of this State, then I am in favor of such a resolution, but if a bill comes here to just tax a certain portion of them, and that portion which is the growth, which is the stability, of Michigan is to be taxed, and eventually come out of the consumers by reducing the farmer's produce in price because he must pay the freight and thereby the consumer who works in the shops must eventually pay every dollar of this nine millions. I am opposed to a measure that will tax four or five different institutions and leave the rest in this State go free. Let us have a tax bill that is honest and just and I am with it."

Mr. Barnard moved that the resolution be referred to the committees on Taxation, Railroads, and Banks and Corporations, jointly.

Mr. Lawrence:

"I do not know whether the gentleman from the 17th proposes to run this Senate. It seems everything that comes up, not only here but upon the committee, he is the main spokesman. I for one think we have as much to say here as a Senator and I hope the resolution prevails."

The question being on the motion of Mr. Barnard to refer the resolution, Mr. Lawrence demanded the yeas and nays thereon.

The motion of Mr. Barnard then did not prevail, a majority of the Senators present not voting therefor, by yeas and nays as follows:

The President stated that the question was now on the adoption of the resolution offered by Mr. Lawrence.

Mr. Jibb:

"I heartily endorse the resolution offered by the Senator from the 4th. Mr. President, I am as much in favor of equal taxation as any man. I do not care who he is, whether he occupies the highest or the lowest position in the State of Michigan officially. I am satisfied that there is a great inequality in the taxation of the people of this State, and I am satisfied that they are not all in the interests mentioned in the message of the Governor yesterday. We all know that other corporations in the State of Michigan are not paying their honest taxes. We all know that men who are not in corporations are not paying their honest taxes. I know of men that do not live far from the city of Lansing that have property 'to the amount of $15,000 or over that are not taxed one-half of that amount. Now, if we are going to have equal taxation, let us have it all along the line, and I will hold up both hands and holler as loud as I can for any bill, I don't care what it is or who prepares it, if we have equal taxation; and when we do have that, no man will be finding fault with the amount of money he pays for the support of the government of the State of Michigan.

"But, Mr. President and gentlemen, the men that are hollering are the men that are free from the taxes. The man that owns the little house and lot and supports himself by his day's wages is the man who is oppressed by taxes. Men that have large interests in the State of Michigan are not paying their taxes and they all know it. Now if they are going to swear these men who are in Detroit-and I wish some would swear to the truth-I want every man that is manufacturing goods in this State to swear how much he has got. I want him to swear what his income is just the same as a railroad or anybody else does. It is not evidence to me because a man belongs to a corporation railroad that he is a dishonest man or a perjurer. That is no evidence to me at all. We never had anything to support us in that idea, that every man who is in a corporation was a falsifier. I do not know but that they are just as apt to tell the truth as men that are not. I want a man when he gives his assessment to give it honestly and give it for every dollar that he has, for the same reason that every other man does.

"I am heartily in favor of the resolution presented by the gentleman from the 4th, and I will vote for any bill with both hands uplifted that will relate to equal taxation applied to others besides corporations. I want these men that are building and running electric roads to pay their honest taxes and they are not doing it in any sense. They are gobbling up valuable franchises and running valuable property and not paying their honest taxes, not one of them. They dare not go up and swear to it, neither. I want to have them in this bill. I want insurance companies to pay their honest taxes. They are taking more money from the people than any other corporation in the State-robbing us by wholesale. I would rather a man would put a revolver under my nose and tell me to hold up my hands; I think he would be a more honest man. I think the Governor would be more honest to do that. Now let us have an honest bill; then we will pass it."

Mr. Holmes:

"Mr. President, I do not question for a moment but every man on this floor is in favor of a bill which shall provide for equal taxation, and I think that the Governor, perhaps, would be glad of an opportunity to give the reason why he did not incorporate it in his call. I have in mind one particular grievance. I think the Senator from the 5th has touched upon one or two matters that are important to this subject of equal taxation. It is a notorious fact that throughout the entire State, to the best of my knowledge, there are but three counties that assess mortgages. Notably Wayne. I believe Kent does not, nor Houghton, nor any of the others where the large mortgages are of record. Wayne has been legislated against and is working under a handicap; money is kept out of Wayne county because of that. If this tax can be brought to bear upon those mortgages, I think there would be something in it. That is the reason that I hope that this opportunity be given the Governor to give us a chance at them. I hope the measure will prevail.” Mr. Prescott:

"I would like to hear the resolution read again.”

(The Secretary read the resolution.)

Mr. Mudge:

"I voted to let this resolution go to a committee for the reason that I believed a committee was the place to consider any changes that might be made or considered necessary in the bill that has already been proposed. It seems to me as though it is competent when the committee shall come to look over that bill to insert such other property or corporations as they may see fit and report back that bill with such changes as shall make the assessment of property equitable, so all shall bear their equal share. I certainly am in harmony with the mover of this resolution and decidedly in favor of equal taxation. I believe they should pay them, mortgages included, that may be held by persons outside the State. I should be glad if all of those things can be incorporated in this bill and under the call of the Governor to have a general revision of our tax laws by which all kinds of property shall be equally taxed.

"As to the electric roads, the Senator from the 5th (Mr. Jibb) states that they are not assessed. I understand that they are assessed locally; that they are not specifically taxed, but they are taxed locally now, and hence on exact par with farm property and other properties that are not

taxed. I am in favor of the general principle of it, but I believe it should be considered by this committee to which the bill has been referred." Mr. Holmes:

"I would like to ask as a matter of information, if it is competent for this committee to amend that bill in the sense as suggested by the Senator from the 19th (Mr. Mudge), that these other lines of taxation may be included in that bill. As I understand the call for this special session we cannot do it. I may be in error. However, I would like to have the information."

Mr. Lawrence:

"That is one of the objects of that resolution. It asks the Governor to send in such recommendations and amendments to that bill that will be just to the people. The Governor himself, I do not believe, will find any fault with that resolution, if he is honest-and I believe he is. He wants to tax all these people. But when the Senator from the 19th (Mr. Mudge) says that the street cars are taxed locally, that is true; but they come directly under the same operation as a railroad. They derive their money from the general public, and it should go to the school fund and help the men who pay their money to the street car company to make their dividends. And that is one of the objects, to get this bill in such shape that the whole State that provides for the income of the street cars will derive benefit from it."

Mr. Hadsall:

"I should like to express my opinion on this, resolution. I voted not to have it go to the committee because I thought it was very improper that it should go there. It seems to me a very proper thing, considering this is a special session and we have no right to consider only such matters as may be recommended by the Governor. It is a very proper thing for this body, by this method, to request the Governor to submit to us such questions as we would like to consider. If he feels that it is his duty and if it is agreeable to do so, he will do that. So I think it is a very proper thing for us to do. We are limited very much in our capacity here at this session. We can discuss simply such matters as are recommended to us by the Governor. Now the Governor has expressed his desire to have us consider certain legislation. We have an equal right to request that the Governor submit such other matters to us as we think need action. It is not discourteous at all to the Governor. It is not in any way to antagonize the measure, as I understand it, that is before this Senate. We are simply exercising the rights that we have and the duties we owe to our constituents, to request the Governor to submit this matter to us that we may consider it, provided we think it needs such consideration.

"Now if the Governor should refuse to submit such a measure I should endorse his course, and for this reason, Mr. President, that if it is the disposition of this Senate to reform all the laws that are on the statute books in this State you will be here until the next Legislature convenes. "You cannot legislate to make a man honest. You say that property is not equally taxed over the State. There is a certain piece of property of the same value and kind that is assessed in different localities at a lower value than others. Very well. We have a tax law already upon our statute books, it has been there for years and years, that provides

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that the Supervisor or Assessor shall take an oath that he will assess the property according to law. And that is that he shall assess all property equally and at its actual cash value. Now because he commits perjury, you cannot by any legislation here make him honest. You have got the law in your own hands. If in your locality you own a piece of property and it is not assessed honestly and equally according to the value of the property that adjoins it, go and make a complaint and arrest your Supervisor and send him where he belongs-painting wagon hubs at Jackson. You can't make him honest. Nor you could not if the Governor should submit a bill to this Senate that would embody the ideas embraced in that resolution. You would have more work than you could do before the time comes to cut wheat. But I say I support it because I think we have got the right to ask the Governor to submit such matters to the Senate as we believe need consideration. If we do not choose to consider it by a majority vote then all right."

The question being on the adoption of the resolution offered by Mr. Lawrence,

Mr. Barnard demanded the yeas and nays thereon.

The resolution was then adopted, a majority of the Senators present voting therefor by yeas and nays as follows:

Mr. Westcott offered the following resolution:

Resolved, That the Secretary of State be requested to furnish each member of the Senate with a copy of the Public Acts of 1897 for use during this session;

Which resolution was adopted.

Mr. Moore offered the following resolution:

Resolved, That Harvey A. Sherman, C. H. Strawhecker, and one man to be designated later, be and are hereby designated and recognized as Official Stenographers of the Senate, by and under the direction of the Secretary, during this session of the Legislature only, without expense to the State.

Mr. Colman:

"I would like to inquire what the precedent is in such a case as this; whether either body of the Legislature, under the constitution or any other enactment, has any authority to have official stenographers, even