The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1868-04-03

referred TO, when Congrus thus psrntnee us
exercise Of the power To tAx. pefMm 10
the exercise Of I'll the powers necs ,ne'-
dent to Il, which were mo- specifically dsn'eo OF
limited by thu Act. II it rot upon nght
alovs ana ,n,I,nendent Of, Tie federal Act, II
,.,...-..s Ala All those Incidental powers, un-
sfs.,sd INV .ny limitations. Among those in
ciJsn,al t1wers Of taxation, Is the power and
right 10 Indicate the uses to which the proceed,
,hall he applied, or the purposes for which the
tax shall be levied.
2. TIE assessment and collection Of taxes in
this State has usually been conducted through
the agvncy Of municipal officers, whether ths
prOcecls were designed for State, county OF
town purposes.
To insure an equal taxation and just distri-
button Of the proceeds, statutory rules have
from time 10 time been adopted and modihci,
both rs they related TO the subject OF taxation
aud the place Of assessment.
The general rule in this State Is, that all per
sonal property shall be assessed To the owner IN
the town where he Is an inhabitant on the nrs'
day Of April in each year. X g.. Q. q. ~.
10 this rule, however, there are numerous
exceptions TO be found in the statutes, ana no
inconsi!erable portion Of the personal property
in the State l. taxed in places other than shA'
II the owners residence. The authority mus
to tax portion Of the personal estate OF 'ne
ci,irch in one place, and portion In another'
has never been questioned, and Is, thmk' suo.
ject to no legal objection. The proceeis Oh
taxes thus assessed and collected, have usually
been applied to the payment OF the State aud
county taxes, and such other necessary mum.
cipal expenses as have been legally incurred
AMI provided for by the town or city making
the assessment.
From this it Is quite apparent, that some por-
tons OF the personal estate Of the citizen Is taxe
for, the liquidation Of the expenses incurrai by
theNcity or town in which he resides, and some
portions Of Il for expenses incurred cities
and towns where the property Is situAtsd, re-
CARELESS Of the owners residence.
BY the provisions Of SO, c. AZ, t$she s.,
every State hank was required, 'within ten
days after the first Mondays Of April and Dc
tober, in each year, To pay to the Treasurer OF
State, for the use Of the State, tax OF one-half
Of one per cent. on the amount OF its capital
stock actually paid in" and this sum by virtue
Of the provisions Of c. IL, -. was annually
appropriated to the support OF common schools,
and distributed among the several towns "ac-
cor,ling to the number Of children therein, be-
tween four and twenty-One years Of age"
This distribution was made without any re-
gard to the residence Of the Shareholder, or the
location of the bank.
Towns in which shareholder did not reside,
and in which the bank was not located, received
portions Of this tax.
Thus we perceive, the application Of the pro-
cec,ls of taxes assessed under the laws OF this
State, docs not in all instances follow the resi-
,lcnce of the owner, neither does ii in all in
stances follow the location Of the property, or
the pllcc of its levy and collection, but il Is
subiec, 10 the win Of the power imposing II in
the matter Of declaring the uses to which it
shall be applied. The rule not being inaexiblc
In this matter, no argument arises that Con-
grrss intended the one or the other.
IL the State thus tax q portion in ono place,
and portion in another place, and apply the
amounts received therefor, to the discharge Of
the municipal obligations Of the several towns
and cities where the same Is assessed, regardless
of the residence Of the owner, or the location OF
the property, see no reason why they might
not assess Il all in the place where the owner
resides. or Assess il al in the place where the
property is located, and make the same applica-
ton Of the proceeds as is now now made by
law. Il must be remembered that u Is the peo-
pie who do this, and that under our form Of
Government all political power Is inherent in
the people, and they are subject only to the
restrictions Of the constitution and constitutional
federal laws.
I can therefore perceive no reason why the
Legislature may not assess the tax upon all the
shares Of National Banks in the city or town
where the bank Is located, and apply the amount
received 20 the use and benefit Of the towns and
cities where the shareholder resides. The act Of
Congress alluded to Is In nowise inconsistent
with il, and the power Of the State 50 to do, Is
in my Judgment, clear and unquestionable.
answer the first interrosatory in the nega-
tive.
n Az, In. provi.ions contained IN sections
three and four OF hill eut,ted an Act prov 9ing
OR the taxation OF the property and stock oi Ma
tional banks aud banking associations In the
state OF Maine, now pending before the Legisls-
ture, a COPY of which bill accompanies this order,
inconsistent with any existing law OF Congress-
The sections here referred to are as fOllOys;
"sEcr. J. II shall be the duty Of the assessors OF
any city or town In which any National Bank or
banking association Is located, annually TO In
speet the list OF names and residences OF all the
shareholders in every such bank OF banking assO.
citation In their respective cities and towns, aud
the number Of shares held by each on the day at
which, by law, taxes are required to be assessed !
and 10 assess upon the shares held by each share
holder, the tax heroinOeiore provided Tor, anu 10
~ thsrcaftor TO tho assessors OF the respective
cities or towns where said shareholders reside "
in this State, and In city az town other than
where such bank or association Is located, GER
tincate under their hand OF the taxes assessed,
upon which shall DO stated the residence OF The
person or the place OF business Of the corporation
~ whom the same are assessed, the numoor and
value Of the shares taxed to each, aud the rate per
oentum Of said tax.
sscr. a. Upon receiving such certificate. 10 shall
be the duty or the Of the towns 50 receiv
ing them, as soon thereafter rs may he, TO Issue
their warrant Tor the collection OF the same, IN
like manner as Is provided by law for the commit.
ment Of other taxesand the collector shall pro
coed 10 collect the same. and when collected to
pay the same To the treasurer OF his town Tor the
use of said town, and In order thereto, shall have
the ssme power and be subject 90 the same duties
and liabilities tor the collection OF these taxes. as
are now provided by law Tor the collection OF
other taxes In this Statei provided, nevertheless,
that before issuing said warrant said assessors
shall compute what the taxes upon said shares
would have been II assessed In such town, and II
the same exceeds tho sum 50 computed. the excess
.hall be deducted from the respective assessments
as made. and only the balance remaining shall DO
submitted " the collector Us Aforesaid Tor sJiiee'
ton"
These sections relate to the mode Of assessing
and collecting tho tax upon shares in National
Banks. The second section had already proyid-
cl the rate and place Of assessment The right
to levy tax, includes the right to collect it,and
indeed leyying a tax, may be said 10 consist Of
assessing and collecting the same, There can be
no question that the State has the right to pre-
scribe the mole. and provide the means Of col
Letting tax, in the absence Of any paramount
law controllingit Upon the subject Of collect
ing the tax, Congress has also been silent. Hay-
ing lei II optional with the State to tax or not,
il has not undertaken to prescribe the mode and
manner Of collecting purely State tax. I find
no inconsistency in the mode here provided, with
the provisions Of the federal Act referred to.
The fourth section provides for the abatement
Of certain portions Of the tax In certain defined
instances, so as to make the levying Of this tax
conform to the principles Of equal taxation adop-
tel In this State.
The federal Act provides no rate at which
these shares shall be taxel. In this particular
Il only provides that j, "Shal not creed the
rate imposed upon the shares in any Of the
banks organiIei under authority Of the State
where such association is ccatel, !" and shall not
he '.at q greater rate than is there assumed upon