as to leave absolutely no ground for doubt or dispute as to the wish of the people in this matter. Only ten per cent of the voters of the State declared themselves against the system of taxing the property of railroads and other corporations upon its cash value, in the same manner as all other property is taxed.

The returns made to me from all of the counties show that the constitutional amendments received 438,428 favorable or affirmative votes, and 54,756 negative votes, a majority of 383,672 votes.

While technically this immense majority in favor of the amendment leaves the matter of the enactment of a law thereunder to the discretion or will of the Legislature, it could not be made plainer that it is the wish of the people that their representatives in the law-making body pass, at once, a law providing for the abolition of the unfair and inequitable system of specific taxation upon earnings, and providing for the substi tution of a system under which all other property is taxed, namely, upon assessment at cash value. In no other way can equal taxation be secured. In fact the majority in favor of the amendment is so large that it amounts to an emphatic and positive demand for the enactment of such a law. No one but a blind partisan, or a corruptly influenced persen. can place any other interpretation upon the vote.

The present Legislature (the Fortieth), has studied, debated and discussed this subject of the taxation of corporate property most thoroughly and exhaustively. It has been the most important and most engrossing subject before it for legislation during one regular and two special or extra sessions. Its members are thoroughly familiar with the subject, and are more able to act intelligently upon it than the members of the Legislature which will convene upon the first Wednesday in January next. They are also better able to appreciate how earnest the people are upon this subject. It will not be necessary for them to waste any time in profitless debate. They can, in a few days, frame and enact a law, in accordance with the plainly expressed wish of the people. On the other hand the, incoming Legislature would undoubtedly consume weeks in becoming acquainted with, and in debating this subject of the taxation of corporate property. It would be an economy of time, and a saving of money in taxes, to submit this important subject to the present Legislature for action.

It should be remembered also that the present Legislature, at its regular session, enacted a law, known as the "Atkinson Bill," providing for the assessment and taxation of certain corporate property upon its cash value. This is the law which the Supreme Court of the State indicated was unconstitutional. Its unconstitutionality is what led the Legislature to submit the constitutional amendments to the people at the recent general election, so that the law, when re-enacted, would be valid. There is no reason to suppose that the members of the Legislature have changed their minds upon this important question, nor is there any reason why they should. On the contrary, all of the evidence and facts, submitted by the State Tax Commission, as a result of its expert valuation of the property of railroads and other corporations paying specific taxes upon earnings, prove, beyond contradiction, that these corporations have not been paying their share of taxes and that the proposed change in the system of taxation, from earnings to cash value

as a basis, is entirely warranted and justified by these facts. The work to be performed by the present Legislature is, therefore, namely the reenacting of a measure along the lines of the "Atkinson Bill." It should be given the opportunity to again redeem the pledges upon which its members were elected.

The situation and occasion is an extraordinary one. The demand of the people for action is so plain and emphatic that I cannot disregard it even were I so inclined.

Acting, therefore, under authority of Section 7 of Article 5 of the Constitution of the State of Michigan, I hereby call the Legislature of the State of Michigan to meet in extra session on the 12th day of December, A. D. 1900, at twelve o'clock noon of that day, to enact a law providing for the assessment and taxation, of all property at its cash value, including that of corporations now taxed and paying specific taxes upon earnings; and providing for the assessment of the property of corporations at its true cash value by a State Board of Assessors and for the levying and collection of taxes thereon, under the provisions of the Constitution relative to the taxation of corporations, as amended and the amendments to which were ratified and approved by the people at the general election held on November 6, 1900; and for the consideration of such other matters as shall be submitted by special message.

I, Willard K. Bush, Deputy Secretary of State of the State of Michigan, do hereby certify that the annexed copy of a proclamation by the Governor, convening the Legislature in extra session, is a true and correct transcript of the original, which is on file in the Department of State.

(Seal)

In witness whereof, I have hereunto set my hand and affixed the Great Seal of the State of Michigan, at Lansing, this sixth day of December, in the year of our Lord nineteen hundred.

WILLARD K. BUSH,
Deputy Secretary of State.

The President addressed the Senate as follows:

Gentlemen of the Senate-We are again assembled in response to the call of our Governor, presumably the last call of the Fortieth Legislature.

In accordance with the proclamation you have just heard read, you

will be asked to pass a taxation law, along the lines of the so-called Atkinson bill. Since the adjournment of the last extra session a general election has been held, and your work of that session has been endorsed by the people in no unmistakable terms. The amendment submitted was carried by such an overwhelming majority that no question can arise as to how the people stand regarding the proposed change in our tax laws.

This Legislature having passed the Atkinson-Cheever bill, after full discussion and deliberation, can, now that the constitutional objections have been removed by the almost unanimous vote of the people, consistently re-enact the measure, leaving it for the incoming Legislature to prune and amend it as in their good judgment may be necessary. By doing this, the Fortieth Legislature of Michigan will have redeemed all the pledges made at the time of their election, and retire with the approval and gratitude of their constituents.

Mr. Charles Smith offered the following resolution:

Resolved, That a committee of three be appointed to wait upon the House of Representatives and inform that body that the Senate is now in session and ready to proceed with business.

The resolution was adopted.

The President appointed as such committee Senators Chas. Smith, Brown and Ward.

Mr. Lyon offered the following resolution:

Resolved, That a committee of three be appointed to wait upon the Governor and inform him that the Senate is now in session and ready to receive any communication he desires to make.

The resolution was adopted.

The President appointed as such committee Senators Lyon, Sheldon and Helme.

The Sergeant-at-Arms announced a committee from the House. The committee informed the Senate that the House was in session and ready to proceed with business.

Mr. Latimer moved that the daily sessions of the Senate be held at 2 o'clock p. m. until otherwise ordered.

The motion prevailed.

Mr. Potter asked and obtained leave of absence from today's and tomorrow's sessions.

Mr. Flood asked and obtained leave of absence from tomorrow's session.

The Sergeant-at-Arms announced the Senate committee appointed to wait upon the Governor and inform him that the Senate is in session and ready to receive any communication he desires to make.

The committee reported that it had performed the duty assigned it. The report was accepted and the committee discharged.

The Sergeant-at-Arms announced the Senate committee appointed to

inform the House that the Senate was in session and ready to proceed with business.

The committee reported that it had performed the duty assigned it. The report was accepted and the committee discharged.

Senators Baker and Leidlein entered the Senate Chamber and took their seats.

Mr. McMullen offered the following resolution:

Resolved (the House concurring), That the two houses meet in joint convention at 3 o'clock p. m. today, for the purpose of receiving any communication the Governor may be pleased to make.

The resolution was adopted.

Mr. Flood moved that the Senate take a recess until 1:45 o'clock p. m. The motion did not prevail.

Mr. Brown moved that the Senate take a recess until 2:45 o'clock p. m. The motion prevailed.

AFTER RECESS.

The Senate was called to order by the President.
A quorum of the Senate was present.

MESSAGES FROM THE HOUSE.

2:45 o'clock p. m.

The following message from the House was received and read:

HOUSE OF REPRESENTATIVES,
Lansing, December 12, 1900.

To the President of the Senate:

Sir-1 am instructed by the House to return to the Senate the following concurrent resolution:

Resolved (the House concurring), That the two Houses meet in joint convention at 3 o'clock p. m. today, for the purpose of receiving any communication the Governor may be pleased to make,

In the adoption of which the House has concurred.

Very respectfully,

LEWIS M. MILLER, Clerk of the House of Representatives.

The Sergeant-at-Arms announced a committee from the House. The committee reported that the House was ready to meet the Senate in joint convention at 3 o'clock for the purpose of receiving the Governor's message.

The Senate then proceeded to the hall of the House of Representatives to meet the House in joint convention.

The Senate returned to the Senate Chamber at 3:45 o'clock p. m., and was called to order by the President.

The President announced that the Senate had met the House in joint convention and listened to the Governor's message.

Mr. Blakeslee moved that the Senate adjourn.

The motion prevailed, and the President declared the Senate adjourned until tomorrow at 2 o'clock p. m.

Lansing, December 13, 1900.

The Senate met pursuant to adjournment and was called to order by the President.

The roll of the Senate was then called by the Secretary.

Present: Senators Atwood, Baker, Blakeslee, Brown, Collingwood, Davis, Giddings, Graham, Heald, Helme, Humphrey, Latimer, Leidlein, Loomis, Lyon, McMullen, Maitland, Milliken, Monaghan, Moore, Perren, Potter, Sayre, Sheldon, A. G. Smith, Charles Smith, Wagar, Ward. Absent with leave: Senator Flood.

Absent without leave: Senators McGraw, Stoll, Wagner.

Mr. Loomis offered the following resolution:

Resolved, That the Senators, and officers and employes of the Senate who have reported for duty at the extra session on the summons of the Lieutenant Governor and Secretary of the Senate, be allowed and paid the same mileage as they received at the last extra session, except Ē. C. Lewis and Oscar Baker, whose mileage is hereby referred to the committee on Supplies and Expenses, with authority to compute and determine the same.

The resolution was adopted.

Mr. Brown offered the following resolution:

Whereas, The Governor has convened the Legislature for the purpose of enacting tax legislation at a time but few days removed from the assembling of the next Legislature; and

Whereas, By the terms of the law the Tax Commission, whose report and investigations must form the basis of the contemplated legislation, was directed to report to the succeeding Legislature, and not to the body now assembled; and

Whereas, The said commission is not prepared at this time to submit a report of the character required, and ought not to be expected to do so under the terms of the act creating it; and

Whereas, The Legislature of 1901 was chosen and elected with special reference to the settlement of those taxation questions which have been agitating the people of the State for the past four years; therefore, be it

Resolved by the Senate (the House concurring), That the Governor in calling this extraordinary session of the Legislature, with full knowl