The Portland daily press., 1878-11-15

The important subject that the next Legisa-
ture will be required to act upon will be that #
determining in what manner, and upon what
principles, The property within the state shall
be valued, for the purpose of assessing the
state tax for the ten years from and including
1880.
At the Republican Convention held at Au-
gusta in August, 1877, the following. was one of
the resolutions passed at that time:
"Resolced 2, Taxation to bejust must be equal and
lmpaita; Our legislature is Ieoewedly urgei to as
certain whether all forms of indlsdual and cor ,or-
ate property within the State are now bearing their
equal share OF the public buldens.'
The opportunity now comes to see whether
all parties represented in the Legislature, aud
who are undoubtedly disposed to act for the
best interests of the state at large, are not
willing to carry into effect such a declaration
OF principles, fand to have the state receive the
benefits arising therefrom, by endeavoring to
adopt some improved system as respects state
taxation which will meet the required wants,
and do justice as much as is possible to all por-
tions OF the state; or whether they will be dis
posed to continue the old system which time
and experience has shown to be unjust and un-
equal. Other states about us have been in
vestigatng the subject and applying all the
improved methods of getting at all the taxable
property OF their commonwealth, increasing
their incomes from direct state taxes, thereby
lessening the taxation on the various towns.
We have made some progress the past ten years
by assessing savings banks and railroads by
the state. This principle could be further car
ried out with increased beneficial results. 9th.
er sources of income to the state could be
sought out and larger amount of taxes could
be collected By the state on the same classes Of
property than could be done by any of the
towns or cities.
Oar whole system Of taxation for state pur-
poses has in the past been based upon the local
action Of the assessors of the towns and cities.
This is. we think. an entirely wrong basis.
The local valuations vary and there is no such
thing as equalizing them, and for the purposes
OF state tax they are entirely useless. Our
system has been to require the assessors of the
different towns (for the year in which the state
valuation is made) to make returns to the Sec
rotary Of State of copy Of their valu alton for
that year, and about the first Of October the
valuation commission, who have been appoint
ed by sthe previous Legislature, meet
at Augusta and during the short
time that intervenes previous to the
FIRST of January, the towns returned are tabu-
lated and footed up, and that is called the state
valuation on which the tax for the succeeding
ten years is based. So that as a matter of fact
each town makes it own state tax Such a
thing as an equalization Of the values of differ
ent classes of property in the state has not and
cannot bs made in the time given to it. and
under the present system.
In 1869 the last state valuation was made,
and in 1870 the United States census of valua-
tons of proper in the different classes was
taken In some cases the same SndiUidualS
made both returns. Although the United States
Census is far from being correct and is Of in
fated values, still the contrast between the two
is remarkable. We give the returns Of the
various counties as made:
United States Census Valuation and State TaIua-