The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1876-12-22
The Attorney Generals Report.

Attorney General Emery's report to the gov
ernor and council for the year ending Nov. /
1876 opens with a consideration of the
cases of several railroad corporations
which have claimed exemption from
the operation of the act of 1874, au-
thorizing a tax on railroad franchises This
claim was based on certain provisions concern
ing taxation in their charters, that they con-
tend are contracts which the act of 1874 i'm
pairs, contrary to the constitution of the
United States. These cases are familiar to the
public and the question at issue is now before
the Supreme Court of this State awaiting de.
cision which it is expected will soon be rem
dered. If favorable to the State the Attorney
General assumes that the taxes will be paid,
unless it is decided to take an appeal to the
Supreme Court of the United States.
In the case of the Winthrop Savings Bank,
which went into the hands of receiver prior
to Nov. 1, 1865, and which receiver refused to
pay the tax, claiming there was nothing to tax,
the bank having ceased to exist, the Attorney
General advised the amount to be proved
before the commissioner as preferred claim
this was done and the case carried to the
supreme court whose decision was adverse to
the state. This may necessitate the rsfunding
by the state of taxes paid by receivers of other
insolvent banks; and application will doubtless
be made to the legislature for that purpose
The report recommends that the law in rela-
ton to the tax on savings banks be amended
by providing penalty upon the officers of the
bank for neglecting to make the required re.
turns, and also enlarging the remedies for the
collection of the tax. AS the savings banks
reached by the sheriff. warrant of distress
may often be Ineffective. A thoroughly effica-
clous remedy would be forfeiture of the char
ter for the non-payment of the tax.
The Attorney General also recommends an
amendment to meet aud remedy the difficulty
caused by the adverse decision of the court.
This might be done by an act declaring the tax
10 De on the deposits and to be paid by what
ever corporation or person held the assets of
the bank.
During the year there has not been found any
Indictment IN any county for any capital of
1euce, OF oHence heretofore called capital.
Inere nave been several homicides Of different
degrees OF turpitude. Some we're appar-
ently cases OF manslaughter, and in some 9th
ers the offenders were committed to the Insane.
Hospital for inquisition upon the questions of
| sanity. One-the Trim murder in Belfast
| will undoubtedly result in an indictment for
wiltul murder. The Attorney General thinks
| that in such cases as this the Governor
| should have the power to detail officers from
| any part ofs the state to Investigate the facts
| and he urges the enactment of a law to that
end. case OF arson has arisen in Hancock
| county which will undoubtedly result in an in :
| dictment
| The Attorney General has personally attend
| ed all the sessions of the Law Court during the
| year. The only cases of particular interest be-
| sides those already mentioned are the Venire
| cases.in Pepobscot and the Cumberland liquor
| agency case. The Venire cases were pleas in
| abatement to several indictments, alleging the
| loan of the seal of the court on the centres of
grand jurors. The leg stature had passed a
Z statute making these centres valid, but the de-
PENDANTS contended that this act was unconsti-
tutonal. Decision has not been rendered In
either case.