Subscribers enjoy higher page view limit, downloads, and exclusive features.
wpe Casper Walp wrivune . *LUESDAY, OCTOBER 21, 1924. SEVERANCE TAX | PARNEY GOOGLE AND SPARIPLUG Ep Bv Billey De Beck. ER “4 WHADDA NE MEAN, INJUSTICE TO [23 we PCAN GEL MAY ONTO RE BOE (x seo CATTLE Suite! ; ' OIL INDUSTRY E SPARKY D- GE SURE 6 GET ‘i . sf IM TRYING Ta EDUCATE NAGBED - THEREFORE. IM 8 _ im To SNEAK ON BOARD GONNA EIx IT FOR Him | 5 { Wek THE REST OF THE To Take ANGTHER BOAT Caws UNNSNCED: AND THEN WE CAN ALL ON-A BATTLE @Sointing out that approval of the] of minerals. It has been tried and 1 }posed severance tax amendment ithe state constitution by the elec- inte on November 4, will make it PAgndatory for the legislature at its okt Session to levy this heer, former temer who was it Casper C! r of Commerce nium today on this all important jue, advocated defeat of the mea- Se as inequitable to bil concerns {yp affiliated interests on which t oming depends for much of its e@-bsperity. t4 In discussing this subject,” said 6”, Baker, “it is pertinent to ex. t \ine briefly our present system ¢ ation of minerals. Minerals in the Tate of Wyoming are taxed under “tion 3, article 15, of the consti “gion adopted September, 30, 1889 ‘ < follows: in, 1g ‘ <i “Section 3, Mines—Taxation of. {jl mines and mining claims from ¢¢hich gold, silver and other prec- ~ gous metals, soda, salin ;Rineral oil or other valt tosit, is or may be produced ble de: hall e taxed in addition to the sur- hee improvements, and in lieu of fixes on the lutids on the gross “roduct’ t uy be pres- rfbed by law; provided, that the t of a 1 be taxed portion to the value thereof.” nines § * This is the provision of the consti ‘tion as it now stands. I am in- rmed by a member of the consti tional convention which adopted te constitution that this provision 1s the subject of prolonged con Jeration and discussion and it was sally adopted and written in tht matitution as being the fairest and ost equitable method of ion MOTHER! slean Child’s Bowels stood the test for nearly 35 years. “It is now proposed by the consti- tutional amendment to be submitted to the electorate of the state at the approaching election to amend this provision of the constitution by ad- ding to the section which I have quoted the following words: “Provided that in addition there- to there shall be levied a severance Mecense tax based on the actual value of the gross output.” «Just a word about the history of this proposed amendment. In the legisiature of 1923 there were a number of men in that body and outside of it who conceived the idea of imposing an additional tax on the coal and oil industries of the state: they thought the time had arrived to create another tax, and these gentlemen had introduced a bill pro- viding for @ severance tax,’in fact several bills along that lne on coal, oil and other minerals. This bill was referred to a committee of the legis- ature composed of men from both partes. This committee after a con- sideration of the proposed bi!l for some time reported against its pas- A and their rep was accepted and the bill-did not pass. Other gen- domen in the legislature felt that if such q law was to be considered there should be,a fact finding com- mission to make a study of the en- tire taxation system of the state, get ajl the facts together and report back to the next legislature. This was undoubtedly the wisest thing to have done. But this bill, however failed to pass. Later there was in- troduced in the legis!ature a third law, a resolution proposing the sub- mission to the people of the amend- ment to the constitution which I have just read to you, and this passed, “I wish’ to call your attention again to the words in the proposed amendment ‘in addition thereto,’ from which you will see that the proposed amendment involves an entirely new and additional form of taxation in addition to that used from the date of the adoption of the constitution to the present time. MEET AT SoUTAHampTON J , He eM $2 AMD PRACEGO 16 -tonpoN- > ; SHIP, BOSS? 'M_ GOIN! DOWN ‘ THAT'S TO SELL MY_ DUST AN' TLC GIVE AVERY orest! WS SHARE my TOMORROW. | GEE, WALT TAKES IT ALL NICELY. 1 OOGHT TO DO SOMETHING PRETTY SWE! FOR HIM. IT WAS THROUGH district tax levy in 1919 was 19 mills and in 1924 was 17% mills. With demand for increased taxation and a new and additional form of taxa- tion, it is but necessary to call at- try in Wyoming paid in royalties to the government on the production Ends Life California Fig Syrup” is Also it says ‘there shall be levied.’ If this amendment to the constitu- tion is adopted the legislature is ’ Dependable Laxative for | oracrea to impose a severance tax— i, 4 the direction is mandatory. But no limitation is {xed on the amount. Sick Children So far as the constitution is con- cerned the legislature can make the tax as high us they wish. The sky Is the limit. That is one thing you must consider, gentlemen, do you want to write into the constitution any such unlimited power to be given the legislature for all time? “What are the reasons urgent for this amendment. I will state the three principal reasons advanced. “First: That minerals, especially oil, are being shipped out of the state. Well if that argument is sound, if because these jsn't a mar- ket for the crude ofl aad its prod- ucts in Wyoming and a market must be found elsewhere and it has to be exported, we must put a sever- ance tax on oil, we must put a tax on other products exported, other- wise the tax on oil wouldn't be equal or uniform witn the caxes on other products éxported, We would have to put a severance tax on every pound of wool because wool has to be exported, on every hide because we don't use them up, on every pound of sugar because we are ex- porting sugar, on every pound of cheese because we don't eat up the 3,000,000 pounds of cheese we pro- Jean the Uttle bowels and in a few| quer te pe abwolutele, conalatent sours you have a well, Playful ciuid|iet’s put a severance tax on every Mlious, constipated or full of cold,|PAP¥ Pern in Waoming | because vhildren love its pleasant taste. It| tate and ries to the tep in buck never cramps or overacts. Contains | *#t© and rise to the top in business no narcotics or soothing drugs. o potest ie by ait ‘cp ae) i =| “Second: That there is a neces- Wideh on snot. ppmlagpapenley ee sity for new and additional taxation which has directions‘for bables ana|f Minerals. ‘Taking up the second viildren sof) al! ages! printed on argument that there is necessity or bottle. Mother, you must say “Call- fornia.” Refuse any imitation. | CAR STORAGE Hurry Mother! A. teaspoonful of California Fig Syrup" now will weeten the stomach and thoroughly tention to the fact that the tendency backed up by public sentiment is to reduce, not increase, taxation, to find less methods of spending the taxpayer's money instead of finding new methods, to ‘spend as few dol- lars as possible and to get value received for every “dollar that has to be spent. On that ground alone the proposed amendment is abso- lutely contrary to the trend of pub- lic affairs and public opinion, which {s demanding decreased, not in- creased, taxation. “Third: That the mineral indus: tries of the state are not paying their share of taxation and that the amendment will make their taxes equal and uniform with other taxes. “Taking up the third argument that the mineral industries of the state are not paying their share of taxation. If that were true, if the mineral industry of the state is not beering its share of taxation and this amendment would rectify that situation, I wouldn't be talking to you today because our constitution provides taxes shall be equal. “The same constitutional conver- tion which adopted the constitution contairling the provision relating to the gross production output tax which I first read also adopted an- other provision as a part of the con: stitution which we should consider at this time. That provision, section 28, article 2 is as follows: “No tax shall be imposed with: out the consent of the people or thelr authowized representatives. All taxation shall be equal and uniform.” “Let us'see if the taxes of the ol! indusjry, and I will confine my- ‘self to oil, that is what we in Na- trona county are interested in, are equal and uniform with taxes of other property and industry. Sup- pose that you gentlemen were on the board of equalization or some other taxation governing board and you By NEA Airmail Service— of Senator Frank B. Brandegee of Connecticut is consid- ered a blow to the Republican organ- leave Connecticut with but one senator as it will be some time before a special election fo fill. the vacancy can be held. Ser ator Borah bf Idaho probably will succeed him as chairman of the sen- ate judiciary committee. This is be- ieved to be Senator Brandegee’s last pictare, taken a short time before his’ suicide. ———$—$—$—$—$—$———— This makes the assessed total valua- tion of all property in the state for that year $435,000,000. The percent- age of the assessed yaluation of the per cent of the of oil $12,277,000, of which the state of Wyoming received $4,601,000. Adding this $4,601,000 the oil indus- try paid to the state of Wyoming in of! royalties to the $3,750,000 paid by the oll industry In direct taxes to the state, we have a total tax paid by the oi] industry in direct taxes and royalty taxes of $8,350,000 as against $7,125,000 in taxes) paid by ali other property in the state. In other words, the oil industry paid in 1923, 54 per cent of the total direct and. indirect: taxes, whereas | the property of the oll industry of the state represents but 34 per cent of the total value of all. property. And yet the constitutiin of this state provides that the taxes shall be equal and uniform. “Let us apply still another. test to this proposition, including the government and state royalties as preferred taxes, and that is what they are gentlemen—taxes, no mat: ter what they are called—the sums collected in the state of Wyoming for these purposes amount to 30% cents per barrel on the ofl produced in the state. If we take the average price during 1923 for Salt Creek oil, which was $1.15 per barrel, on that average valuation every barrel of of! produced in Wyoming is taxed per cent of its value. No oll in state in the Union is taxed that high. The average in other states is from 6 to 14 cents. No other property in the state contributes taxation on any such’ basis. yet the’ constitution says that’ taxes shall be equal and uniform.” “It is said that this proposed) severance tax should be adopted be- cause other states have a similar tax. On that point I simply wish to say so far I am informed and can ascertain by inquiry no state in the United States which has would. have given us—then gave us back the taxes we and called them royalty. “There isa further thought along tax on the ofl industry the people who were opposed te ii. would prob- ably undertake to repeal that pro- vision of the law on the ground that the state of Wyoming had found a method of taxation and, therefore, was nq longer entitled to this roy- alty given to it in Meu of taxation. “In addition to the taxes contri- a severance tax on minerals has a gross output production tax similar to the one in our constitution as {t now’ stands. In thé state of Mon- tana it is true that they have a an increase in valuation of 200 per cent, the tax levy decreased but 1% mills. This shows that no matter how much more property you tax, the levy remains the same—the money is spent—no one’s taxes are reduced and that would be just what would happen if this sever- ance tax passed, more money to spend, no reduction in taxes for anyone. “Of the 97 million dollars total valuation in Natrona county this year 64 million dollars is the valu- ation of the oil industry. In 1923 that industry paid in state, éounty and school district. taxes $766,000. In 1924 it will pay for the same taxes $1,238,000, 100 per cent in- crease in one year. And yet some misinformed people say let's invent @ new tax—let’s order the legisla- ture to put it on—go as far as they like—no limit. “Now in conclusion—I am going to leave the conclusion to you. It is your duty as business and pro- fessional men to study and be in- formed on this question. It is an economic business proposition. If you think the time has come to in- vent a new tax or if after examin- Ing the facts you think the oll in- dustry is not taxed equal and uni- form with the taxes of other prop- erty, you will support this amend- rent. “On the other hand, if you believe taxes should be decreased, not in- creased, if you believe the ol] jndus- try ts today bearing its share or more than its share of taxes, equal and uniform with other taxes, you will oppose this amendment and will influence others to oppose it. “If the facts and figures I have given you assist you in arriving at a@ just and proper conclusion as a basis for action, I shall feel well —_>-— PIMPLES HEADACHE GONE TIRED NO win FOR WINTER desired to ascertain if the taxes pald| During 1923 the total taxes paid by [isr.all severance tax but the situa-| buted by the ol! *industry rect, LOTS OF IT! by some industry in this state, the| all property in the state except thef tion ts entirely different there., In-| which I have shown you, thera {s ERE d : wud sugar beet manufacturing industry | Property of the oil industty wasfstcid of having « tax on the gross| paid to the state of Wyoming as an LIBERTY GARAGE THERE [pono Se ae ing its share of taxes. In other words | tolal tax paid by the oil industry's } they have @ tax on the net proceeds} lands, mostly school lands, ap- that the taxes paid ty that industry }| Property was $3,750,000, making the [from ol] and other minerals, which] proximately RA ehialceh ez year. The NO AD LESS THAN 30 CENTS. uid for all purposes that [you will agree with me is a vastly] permanent ‘funds of the state, the Five average words used asa taxes. How would you go about it?| Year $10,875,000. The perecentage of f different matter than a tax on the| school funds and other funds creat-{ Holiday samples now on display. }basis of estimating a line. There is but one method you could} the tax paid by the ojl industry that] goss production. Their tax is an}ed by the Act of Admission and the}Come in and see them. Temple} BLACKFACE CAP HEADLINE , 44 per cent of the total fincome tax, not a gross output tax| Constitution, the income only of | Stadio, 118 Hast First.—Adv. will be charged the space of two aid on all property, which f ‘tke oars and to this income tax| which can be spent, now amount to EBA lines. « : the state as returned by the county | You will observe is the same per: hey udd a severance tax. In the} more than $12,000,000-most of which Expert watch and Jewelry repair. All charged advertising will be assessors, the county commissioners | cent of texes as the proportion otf state of Oklahoma. they haye a] has come directly from the oil in-}!ns. Cesper Jewelry Co, O-S Bldg. | bovked “set iines” irrespective of and the state board. Next you would] {he oil industry's assessed valuation. | severance tax of three per cent on} dustry and at ‘no cost to the state. | ~ Sn EES the number of words. 428 S. Elm St. «¢ Phone 983 are equal and uniform with other | tolel taxes ye we will say for illustration, is bear- | $7,125,000. During the same year the] production as we have in Wyoming royalties from oll on state owned VOTE FOR Herbert L. Kennedy FOR COUNTY SURVEYOR Republican Ticket follow. You would take the tota!] year assessed valuation of all property in | taxe November 4. take the total assessod valuation of | Coming down to 1924 the total val. J minerals but that severance tax {s| Millions of dollars have been ex-| Dont miss the bis photosraph CORRECTION OF CLABSIVIED property employed in the sugar t uation of all property in the state}% tax imposed in leu of all other| pended by -the. ofl industries in| cher in iil (SBS © Ty otal opie cade visio will manufacturing Industry. You would | othe n the property of the of | axes of any kind whatsoever. The] searching for oll on state lands and ant” be crespynaible for“mmore teen . then see what per cent the total tus $25,000,000, which you § 2roposal which we have ‘before us| the state has not risked one cent. " ure Co. are} Ancorrect insertion of any ace’ How to get rid of them. assessed Valuation of all property in| Will observe is the same‘ valuation s not to adopt a severance tax in]? “In gddition sto. the taxes direct in lurniture Co. are Vertisament ofdared tori aiore tian r a 4 y he state the assessed valuation of | 8 for 1928. The total assessed valu-}leu of all other taxes but to adopt} and indirect: p: 2 First’ street... Phone » Ume. Errors not the fault of Ir. A. P. Kimba HY ENVY a clear, lovable | t 1 fall other t but to adopt} and indirect paid by the oil industry hens tin Ei he f ishes t 7 . complexion?) Why wish and | the sugar beet manufacturing prop-| ation of the ofl industry's property| it in addition to all other taxes we}in Wyoming, as I have shown, and ons brah, havertiver: which clearly lessen wishes to announce hope? It 1s within your reach! |erty represented, Next you would | for 1924 is 180,000,000, which is apfnow have, 1 anderstand that in tho/ the royalties paid-on state Jond,| Photographs‘ for Christmay—Big rent, vallis of the) adyertisemenic his new There is always one quick and sure | take the total taxes paid on all prop- | increase of $30,000,000 over the val tate of Loaisiana a severance tax!there were employed in that indus-| Special in this issue of the Tribune. i ut Teue fey ma y publication i i y , : | ied dh in 1923 and furnishing the c's St ‘ sthout extra charge within FIVE Office room location way to make your complexion free | orty in the state. Next you would] uation of that y for the p passed and tried out and has} try «in * bf Credell's Stud: Adv. 8 after insertion. No republica- fats 4 from all eruptions, pimples, black- | take the total amount of taxes paid | ceding year 192%. The precentage of repealed and that the /same|ssurce of much taxable wealth in — tion will be made when ‘the erfos’ 114, West 2nd St. heads, boils and that impossible |}. the sugar beet manufacturing |the valuation of the oll industry's jon exists in the state of Ken-| the state 11,163 average daily em- ployees and 16 million dollars was paid: in wages.or an average of muddiness. That is by building up perty to the tctal valuation of all Whatever the situation is your red-blood-cells. 8.8.8. will do s. indust in the state. You would perty in. the state for 1924 {sf !m other states, bear this in mind then compute the percent of the to: over pa Sea De j dees not materially affect the senze «© purpose of the advertisement, TELEPHONE ADS, Harry Yesness Store it, for you! Because 5.8.8. does axen 0 yer cent. e figures o1 os | sentlemen that no state so far as| $44,000 per-day, The total amount re Careful attention will bo given all q, ite 1 to 11 build red-blood-cells, it cleanses 04 reeitae. beat pep dtmacgel aah Paik tom tyr : as poagane: I can Iearn has our form of taxa-| paid for wages in the inudstry dur- APE a aide a di ay longer with the | is received over the TELEPHONE, Penge ce the system and makes those so | 0° oo" you woud then compare the | -Vallable as these taxes have not yet | Uon on the gross output of minerals4 ing 1924 will show an increase and lence 4 vance, not | Lut wo cannot ‘guarantee accuracy, Tel 2208—1715W called skin disorders impossible to Ait Raspite exist. S.S.S. contains only pure | Per cent of the assessed v Prk end vegetable. medicinal ingredients. | of the property in the sugar beet in xes and the percent of It is also a remarkable builder of | dustry to the assessed valuation of} tion will run the same firm flesh, which is also important | #!! property with tho per cent of the “The forer to beauty. It will fill out your hol- | taxes paid by the sugar beet indus-"on actual figt will probably amount to twenty mil- lion dollars. and lastin; Must t c on i and lasting relief is Must bo accompanied by cash or If there is an individual here guaranteed or your money ck in full payment of the same, who thinks that this proposed sever-| back, with an old oved remedy. | Note the foregoing instructions ance tax would reduce your own| Thousands have s r about counting the words and the taxes, I want to say to him I think] too frequent urination, ® per word for the Casper Daliy TOWN ADVERTISE- 's. end no state has imposed a seyer- Brag iy hat: easitiae wnce tax in addition to a gross out- put tax such as we have. “In making our inqiiry. Into whether the oll industry is bearing ot slua untior eon paid but the percer illustration based proves that the 3 oe cen see ee eee SSS SNES sees See blood cleansers and body builders. t method and ther is no | taxes of this st scause this is ar them to working natu ct and has been established by | lion dollars. In 1924 the total valu- Begin taking S8.S.S. today and give economic and busin I® | low cheeks, put the “ruby” of | try of the taxes paid on all property | prope: oll industry ds al-} 8 propoxtinunte, share of ashes e just Kidding yourself. The | Stones, indigestion, usness, Tribune. health jn your cheeks and the/and by comparison of these per jready ¢ proportion of f° this miners patter eae aan of I'think that t woula | 2ehes, neuralgia » « : 4 CLO HOUR. sparkle in your eyes. Since 1826 | centages vou would ascertain wheth- | tax niform taxes heli ein desman nesta ei ag Che case is contained in the ct: disappear quick! i Went Ads to be classified properly | 8.8.8. has been beautifying com- | er the sugar beet industry is | the co 2 ga olson a oy gM TH VS ay Yaa be tn the Casyer Dally ‘Teibune Fi Biesens Clete sage monies Poae pay Aue ao an fone har I " r test based | witch is’ wed in’the statelot Wy. |the total valuation in ist is designed ‘ © 12 a m, will be ini nes 1h Seated ido apties Patterico call] Uhh rea atk: on coi he off indus: | oming, in arriving: at- the: essested | county was 33 million dollars. irritated, overworked and c head “Too, Late to Candidate for Re-clection || ‘4 Now if you agree w me © is vortion of the | catuations/of this property. It ts'a|1024 the total valuation was 97 mil-Jorgans and. tone them 1 ic Ti ‘i ¢ ort 2 con 8 pro «| mally again often w ¢4 hour: . On the Democratic Ticket | 2 : | better method o: tving at a com ss proposition] figures and schedules that in the|ation of the property of two com-| mally ag: n ‘ ¥ > | Eig ep Yaga havo been look-| Oo iiton, let us apply that rulo to|and prejudice or sentiment shouldi't| states of. Ilinois,,Indlana, Ken-| Panies, the Standard of Indiana and But be sure you get the genuine HELP WANTED—MALE FOR | tng for, ve oawee a ke | the ol Indurtry in Wyoming. 'T king | enter Into it, In-1923 the total tz tucky, Ohl, Oklahoma, " Texas,| the Midwest, in Natrona county,| {e¢ Mill Toa em O11, Imported al. Ree Re ent AS eusic be 9 80! 1 goo hye i, . mid by all prope other th he .| was 39 million dollars or six million “abe oland and now put up in | wan: * the year 1923 the total assessed vai-| pald by all property other than the] Loulsiana and California the -valua eric : WANTED—For permanent COUNTY SURVEYOR | pnt nah aad siete fhe uation of all the property other | ol! industry's property were $7,126] tions placed on property used in the| do)'ars greater than the entire valu- hae tasteless “capsilles. | boy 16 to 48 years old. Piers than that used {n the oil industry | 000 and the direct taxes paid by the fotl industry in these states. {s con-|ation of the county in 1919. 4 nd sold under | 2879, ° General Election, Nov. 4th tras $285,000,000. The total assessed | vil industry were $3,750,000. In ad-| siderably lower than the valuations| withstanding this stupendous tion or y ntec, of mutistac. | = Ser valuation of the proverty: in the off | dition to t 3 0,000 pald t] placed on the same property in the! cypase in yaiuation In five yearsowe druggists: | Kin oe a a roune men to do i al_A nent Industry that year was’ $150,000,000, | taxes by the oll industry that indus. state of Wyoming. find the state, county and school Midwest Pharmacy Washington alver’e eg Seater ~