The Speaker also announced the following: Lansing, March 22, 1898. To the Speaker of the House of Representatives, Lansing, Mich. : Sir-1 herewith resign my clerkship of committees on Railroads, Fisheries and Game, Horticulture and State Capitol and Public Buildings. The Speaker also announced the following: Corydon Beach. SENATE CHAMBER, Lansing, March 22, 1898. To the Speaker of the House of Representatives: Sir—I am instructed by the Senate to transmit to the House the following concurrent resolution: Resolved (the House concurring), That the two houses meet in joint convention at 2:30 o'clock p. m. today for the purpose of receiving any communication the Governor may be pleased to make; Which has been adopted by the Senate, and in which the concurrence of the House is respectfully asked. Very respectfully, Charles S. Pierce, Secretary of the Senate. The question being on concurring in the adoption of the resolution, Mr. Miller offered the following: Resolved, That a committee of three be appointed to fix a time and to arrange suitable memorial services in honor of our deceased brothers, Henry Lee and William A. Rowley, and our late Sergeant-at-Arms, Richard H. Gibson; Which was adopted by an unanimous rising vote. The Sergeant-at-Arms announced the committee appointed by the House to inform the Senate that the House was ready for business, who reported that they had performed the duty assigned them and were discharged. The committee appointed to act with a like committee from the Senate to inform His Excellency, the Governor, that the two houses are ready for business and prepared to receive any communication he may be pleased to make, returned and reported that the Governor would be pleased to present his message to the two houses of the Legislature sitting in joint convention, at 2:30 o'clock this afternoon. On motion of Mr. Kimmis, The House took a recess until 2:15 o'clock p. m. 2 AFTERNOON SESSION. 2:15 o'clock p. m. The House met and was called to order by the Speaker. Roll called: quorum present. Mr. McGill moved that a committee of three be appointed to wait upon the Senate and inform that body that the House is ready to receive them in joint convention; Which motion prevailed. The Speaker announced as such committee, Messrs. McGill, January and Scully. After a short absence the committee returned and reported that they had performed the duty assigned them, and were discharged. The Sergeant-at-Arms announced the Honorable the Senate, who were conducted to seats. PROCEEDINGS IN JOINT CONVENTION. The joint convention was called to order by the Lieutenant Governor and President of the Senate-Thomas B. Dunstan, President of the joint convention. The roll of the Senate was called by the Secretary of the Senate and a quorum of the Senators was present. The roll of the House was called by the Clerk of the House and a quorum of the members was present. The Lieutenant Governor and President of the joint convention announced that the joint convention had met to receive such communication as His Excellency the Governor might be pleased to make. Senator Barnum moved that a committee of two members from the Senate and three from the House be appointed to wait on the Governor and inform His Excellency that the two houses are met in joint convention and are ready to receive any communication he may desire to make; Which motion prevailed. The President announced as such committee Senators Barnum and Hadsall and Representatives Smith, J. H. Dickinson and Weier. After a short absence the committee returned and reported that they had performed the duty assigned them and were discharged. Mr. Chamberlain moved that a committee of three members of the Senate and three from the House be appointed to escort His Excellency the Governor, the State officers and the Justices of the Supreme Court to the joint convention; Which motion prevailed. The President announced as such committee, Senators Westcott, Merriman and Robinson, and Representatives Chamberlain, Wetherbee and Powers, After a short absence the committee returned and reported the Governor, the State officers and the Justices of the Supreme Court in attendance, and they were conducted to seats. The President of the joint convention announced His Excellency the Governor, who addressed the House as follows: To the Senate and House of Representatives: You have been called together under the following procla mation: "By Section 6 of Article V of the Constitution of the State, it is provided that the Governor shall take care that the laws be faithfully executed. "By Section 7 of the same article he is given the power to convene the Legislature on extraordinary occasions. "By Section 11 of Article XIV it is made the duty of the Legislature to provide a uniform rule of taxation. "By Section 12 of the same article 'All assessments hereafter authorized shall be on property at its cash value.' These provisions have been a part of the fundamental law of the State since 1850. "In violation of the spirit, if not the letter of these provisions of the Constitution, laws have been passed from time to time by which railroad companies, express companies, telegraph and telephone companies now owning, according to their sworn returns, at least one-third of the property of this State, are required to pay only about one-twenty-sixth of the taxes levied for State, county and municipal purposes, leaving their just proportion of the cost of supporting our schools, asylums and other public institutions, and of defraying the public expenses, to fall upon the farmers, laborers, manufacturers, and other property owners of the State. "Taxation has in many parts of the State become in the nature of confiscation, the amount levied being greater than the property taxed can be made to produce. "I regard the situation as extraordinary, and one that demands an immediate remedy which can only be given by the Legislature. "It is the duty of the Governor, under his oath of office, to see that the Constitution of the State is obeyed and the laws faithfully executed, and to submit to the Legislature from time to time his views upon existing mischiefs, so that a remedy can be provided. "In obedience to this duty, I hereby call the Legislature of the State to meet in extraordinary session on Tuesday, the 22d day of March, 1898, at noon of that day, to consider the question of the taxation of railroad companies, express companies, telegraph and telephone companies, and such other matters as shall be submitted by specia! message." I have cited this proclamation in full because, by Section 15 of Article IV of the Constitution, it is provided, as to the Legislature, that "when convened in extra session. they shall legislate on no other subjects than those expressly stated in the Governor's proclamation, or submitted to them by special message." The proclamation explains itself. You are called upon to consider the question of taxing railroad companies, express companies, telephone companies and telegraph companies, and for no other purpose. I deem the occasion an extraordinary one. The inequality of our system of taxation is so great that it should not be permitted to continue for another year. I have therefore called you together in extraordinary session to consider it and to provide proper remedies. I regret the inconvenience and expense of such a session. I have called it because I deemed it the most practical way of obtaining reforms to which the people of the State are entitled. The multitude of bills introduced at a general session of the Legislature, and the pressure upon the time of the members, make it almost impossible to give subjects of a general nature the careful attention which they deserve. Every member is more or less interested in bills affecting his own locality. This was made evident at your last session, when it was found that only a few hours could be devoted to the important subject of railroad legislation. When convened in extra session the Legislature is enabled to give the subjects submitted careful and deliberate consideration which cannot be expected at a general session. No one can read the Constitution of Michigan without coming to the conclusion that its framers intended that all taxes to be levied should be based upon the cash value of property. While it permits the Legislature to provide for the collection of specific taxes under the laws as they then existed, and even to collect specific taxes from corporations thereafter to be organized, it expressly requires that all assessments thereafter authorized should be upon property at its value. This provision of the Constitution applies as well to specific as to general taxes. Its continued violation since 1871 has led to many evils. At the time the Constitution was adopted, specific taxes, except upon values, were unknown to the legislation of the State. The Nature of Taxation. Taxes are defined to be burdens or charges imposed by the legislative power upon persons or property to raise money for public purposes. The power to tax rests upon necessity and is inherent in every sovereignty. No constitutional government can exist without it, and no arbitrary government, without regular and steady taxation, could be anything but an oppressive and vexatious despotism, since the only alternative of taxation would be forced extortion for the needs of government from such persons or objects as the men in power might select as victims. Cooley on Constitutional Limitations, page 479. In the language of Chief Justice Marshall: "The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the Legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation. The people of the State, therefore, give to their government a right of taxing themselves and their property; and as the exigencies of the government cannot be limited they prescribe no limits to the exercise of this right, resting confidently on the interest of the legislator and on the influence of the constituents over their representative to guard them against its abuse. "The power of legislation and consequently of taxation operates on all persons and property belonging to the body politic. This is an original principle which has its foundation in society itself. It is granted by all for the benefit of all. It resides in the government as a part of itself and need not be reserved where property of any description, or the right to use it in any manner, is granted to individuals or corporate bodies. However absolute the right of an individual may be, it is still in the nature of that right that it must bear a portion of the public burden and that portion must be determined by the Legislature. This vital power may be abused; but the interest, wisdom and justice of the representative body, and its relations with its constituents, furnish the only security where there is no express contract against unjust and excessive taxation, as well as against unwise legislation." The first essential of just taxation is that it shall be equal. To exempt one person from taxation is to rob another. To provide a low rate for one and a high rate for another is despotic. In my message of January 6, 1897, I called your attention to this subject and suggested that a board should be appointed which should determine the exact value of all corporate property not now taxed locally, and levy taxes thereon in the same proportion as private property now bears. In my message of May 6, 1897, I again called your attention to the subject and expressed the hope that you might devise some means of equalizing, in a measure at least, the burdens of taxation. At your last session an act was passed increasing to some extent the taxes now levied upon the earnings of railroad companies. It was asserted that this act would bring into the treasury between two and three hundred thousand dollars. No taxes have yet been collected under it, but from the most reliable estimates that can now be made it will only yield about one hundred thousand dollars. The Michigan Central and Lake Shore & Michigan Southern companies, the two most wealthy and powerful companies of the State, claim that the bill does not apply to them. They assert that because it was passed as an amendment to the general railroad law they are protected from it by their special charters. It is more than likely that the act will lead to serious and prolonged litigation. If the contention of the companies should be sustained the result will be that as between the |