The Portland daily press., 1867-05-02

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The communication which was foi warded
to you yesterday in relation to the taxation Of
National b ank stock in consequence of the
apprehension that it would occupy more space
in your paper, than we should be justified in
asking, was not so full in regard to the point
assumed by the court, that what they call Incl
| dents of an assessment must follow the assess
ment, as it should have been. It's by the ap-
plieation ofthis position, which we feel is with
out the shadow of a foundation, that the court
have set aside the statute of the State. 1t mer-
it's therefore, more particular consideration.
1T is" say the judges, zone of the recognized
incidents Of taxation, that the corporation by
whose authority taxes are assessed and collect
ed, should expend the amount, to defray its
own necessary expenses and discharge its mu-
nicipal obligations"
We spoke of the State tax of S9o0,0OO which
viii make the heaviest part of the tsxation
this year; some of the small towns, of less than
three thousand inhabitants, paying nine or ten
thousand dollars. We perceive that there are
many loop p-holes in this adjudication, whereby
the court can escape from the effect generally
ascribed to this opinion, and show that no such
Judgment was intended, or is even fairly deduo-
ible fiom it. But we look at it in the light in
which it presents itself to your readers gener-
ally
We deny that this tax is to be assessed by
any municipal authority. 1t is imposed ON tho
people OF the towns ex .lusively under the
thority of the State. So also as to county tax
es. Iftowns do not choose to raise any money
tor their own purpose, the assessors are bound to
assess county and State taxes. The towns have
nothing to do with either. The Legislature
have provided for the apportionment of this
State tax, among all the people of the State;
and for the purposes OF system, economy, and
facility in its collection, have apportioned it
occording to town bounaaries-a warrant is
issued by the Treasurer of the State, to the
various assessors, directing them to assess the
inhabitants within their precinct-to deliver the
assessment to the collector OF that place; and
he is ordered to collect it and pay it over to the
Treasurer of the State. What has the mun-
cipality or town to do with this procedure?
Or what municipal purposes is it to subserve?
The town cannot touch it, and as a town, has
not the remotest interest in the process. The
town does not vote to raise the money. The
inhabitants may vote even that it shall Lot be
assessed. Still the assessors are just as much
bound to that service. All the persons active
in the operation are appointed for the work by
the State They are for this purpose its agents,
and not the servants of the town. They are
directed to assess; to issue warrant 10 the col
lector, and he to collect and pay over to the
State Treasurer. II any man does not pay,
payment is to be enforced on him; his proper
tv talan or hia bodv incarearated The town
is not responsible for the failure to collect, and
can have no possible interest in the NATTER
If its franchise is OF any value, or if it has a
town house, safe, or any property, under the
assessors warrant, they can not be taken and
sold. How then, is the amount of this asses
sessment to be applied to municipal use? We
PROFOUND also the same question in reference
to the county tax. fl ..
But again: This novelty started by the
court, that the collection of taxes and their ap-
propriatlon to municipal uses have such an in
cidental attachment to the assessment that
they cannot be sundered by the Legislature, il
seems to us, if true, can furnish no aid to the
conclusions of the court. On the contrary, il
presents very suggestive squirting the other
way. II is well established maxim, that ev-
State. who in any way enters the sphere of its
action; and il would he little prcsumptuous
in US To exclude the Congress OF the United
States from this knowledge. We take IL ior
granted that they knew that the Law Of Maits
required that personal property Onclading
Bank stockl shall be taxed In the town. aud
collected for the purposes Of the town. where
the owner resides. They have rel nqnished
the right of asscssment, knowing that taxes
must BE- collected and apI lisd. accordins 80
eur stat. law. IL the sPPropriauon h an M
eidens of the as@csswsnt. By swing hhsr'y 70
assess. they have given, at ths sams un'e' tae
risht appurtenant b IA of cslloctinE 4nd using
!, .cca,,,,.r % me law q ne stats- ihe a.
....,...., has carried with n this appareuuanoc.
r.. TT,,,.a stass. oannet nov ape.idas Win iL
al ., an, I-ouud % presume thst ~ ia-
,..,,.l..l a. rusesvs No right - doso.
Frasa ths fsrexsinr - are I'D % tls conalu-
.,.s shas the esart have widely erred b. tislr
assumption. that the incidents II a. .sass-
meat preclude ths Le<islssurs fsem sna.tng
thai s.xs. collecsa on this steek cauuot b.
u..d snywhsrs sxceptng 10 ths Baak iowa
But tins oonclasioa that the-s inciiisnts are
entirely under ths eoutrol q st.ts las. sssu,s
n render necessary the construct On whieh se
place 90 ths important part of The sct -.Fing
the right q TAXATION. For example. thai rcsl-
dents Of Bangor may b. taxed fsr AL tae si.'eS
which they own in tho Banks therci apa u,-t
IN. inhahitants of Brewer. HamPden, Neai'e'
Sc, shall not be tAxed a. that p aoe ief s'oeA
standing in their names-shonga tn's -"
he thus assessed. the Legislature mas esuer
th..s ,oxu. 10 have the benefit OF The Assess
s"'" B.
ment
a correspondent Of Chicago paper, brief
4, ,-,,.,,,uipg in the East. expresses his sur
-. ,bat the cost of living Is really less in
New England than in the West, from which
bread and meat are transported to supply New
England Flour is only trife higher in