It affected a large number of corporations, but particularly those in New York and Buffalo.

It had been suffered to slumber undisturbed, as none of the people in power dreamed of taking it seriously, and both the Republican and Democratic machines were hostile to it.

Under the rules of the New York Legislature a bill could always be taken up out of its turn and passed if the Governor sent in a special emergency message on its behalf.
After I was elected Governor I had my attention directed to the franchise tax matter, looked into the subject, and came to the conclusion that it was a matter of plain decency and honesty that these companies should pay a tax on their franchises, inasmuch as they did nothing that could be considered as service rendered the public in lieu of a tax.

This seemed to me so evidently the common-sense and decent thing to do that I was hardly prepared for the storm of protest and anger which my proposal aroused.

Senator Platt and the other machine leaders did everything to get me to abandon my intention.