The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1873-05-30
An Important Question.
TEST OF THE coNsTITUTIoNALITY OF THE LAW
ExEMPTING MANUFACTURES FROM TAXATION
THE CASE OF OXFORD.
To the Editor Of the Press:

To the Editor of the Press:
"A case which has recently gone to the Su-
preme Court from Oxford, is of unusual impor-
lance to such towns as have offered "Exemp-
tion," and to such parties as are now exempted
by towns, or propose to accept offers of exemp-
ton which towns have made.
The firm of E. Andrews s. Co., have sued
the town of Oxford to recover the amount of
tax paid by them under protest, ON property
which they claimed is exempt under the act of
the town. The defense of the town is, that the
Act of the Legislature authorizing such ex-
emption is unconstitutional, and on this single
question of the constitutionality of the law, the
case has been made up by agreement and refer
red to the court for decision.
A brief history of what has been done on ac-
count of the exemption act, at Welchville,
which is the place where E. Andrews & Co.'S
mill is situated, may perhaps be of interest as
showing the practical working of the plan
offering exemption from taxation for the pur-
pose of increasing manufacturing. Before the
town of Oxford offered exemption to manufac-
turers, the only manufacturing at Welchville
was that of lumber. Messrs. King & Co., had
large mills then, and it was to supply their
mills with logs, that the extensive pine forests
of Oxford Plains we're cut down.
Some years since their large mill was burned,
and as the supply of lumber was getting short,
it was not rebuilt.
At the time of the passage Of the Exemption
Act by the town, the lumber business had
gradually dwindled down to what could be
done in one old and decaying saw-mill and an
intermittent manufacture of match-splints in
an old building adjoining. The village was
not of very inviting appearance at that time;
slabs, waste, and the debris of lumber piles,
were scattered by the street sides and in the
mill yards, and very little seemed to have come
back to the village in the shape of improve
ments, for the wealth of adjoining forests
which had disappeared and here been prepared
for market.
Soon after the passage of the act mentioned,
Mr.. John Harper built on the site of the old
gang mill, neat and commodious WOODEN mill,
which has since been constantly run, employinr
from 40 to 30 hands. Four years ago e. Andrews
e Co. purchased the other side of tlfe privi-
lege and established four engine mill for the
manufacture of leather board Their mill
has been run constantly night and day ever
since, employing about dozen workmen. A
marked improvement in the appearance of the
village has taken place since the establishment
of these manufactures Yards and fields have
been cleared of stnmps and rubbish, eight or
ten dwelling houses have been built, besides a
neat little church, and the whole village has an
appearance of thrift, and moderate prosperity
which is gratifying at present, and augurs well
for the future.
1t should be borne in mind that all the capt.
| tai employed in conducting these mills has been
| brought into the town, and Notwithstanding ex-
emption, no property in the village pays less
tax, but the aggregate tax of the place, in eth
real or personal estate is larger than before.
There are hundreds of unoccupied mill-privi-
leges in the State, similar to the one at WEIGH
vile, which under the inducements offered by
exemption and low prices of real estate in their
vicinity, would undoubtedly gradually
attract the attention of manufacture
ers, and be similarly developed carry
ing markets to many farmers, keeping
many young men and women at home who
otherwise would seek mechanical employment
in distant places, and doing more towards
building and maintaining railroads, perhaps,
than can be done by the issue of bonds by nom
manufacturing towns. 1t would seem to be
advisable, for towns and manufacturers to de-
fer any further action based on the exemption
act of the State, until the case is decided. If
the decision of the court allows towns to repu-
date the contracts they have made, as Oxford
is endeavoring to do it must inevitably re-
tard the development of the manufacturing ia
cilties of the State.
| Hon. j. III. Drummond of Portland is coun-
| sci for the plaintiffs and Hon. j. j. Perry of
| Oxford, for the town. OBSERVER.
Welchville, May 2Sth, 1873.