Daily Kennebec journal., 1881-02-23
VALUATION COMMISSION.


The following report was sent to the Leg
islature by the Valuation Commission yes
terday:
To the President Of the Senate and Speaker
of the House Of Representatives.:
In accordance with the requirements of an
order passed by the Legislature, January %,
1881. and transmitted to the Valuation Com
mission, requiring recommendations and sug-
gestions in relation to the future valuation of
the State, the Commission respectfully sub
mits for the consideration of the Legislature
the following recommendations, as embody-
ing substantially its views:
The Commission found great difficulty in
fixing the valuation; it is therefore recon-
mended that the Legislature provide, by
positive enactment, for a uniform valuation
of taxable property in all cities, towns and
plantations at the full, fair cost value of
each item. separately specified and valued; !;
that Board of Equalization be established,
consisting of - members, to be appointed by
the Justices of the Supreme Judicial Court
and commissioned by the Governor, to hold
their offices for and during the term of three
wears or longer. whose duty it shall be to
make valuation of all taxable property IN
the State, to be the basis of State and county
taxation, said Board not to change the valu-
alton of any city town or plantation, or Wild
lands, as fixed by the Valuation Commission
in 1881. so far rs the same is adopted by the
Legislature, except to make changes IN
amount by reason of property removed, de-
stroyed or added hereafter, in order to
eoualize the valuation: that the valuation so
fxed by said Board of Equalization be the
valuation upon which the State and county
taxes shall be assessed. except so far as the
same shall be changed by the Legislature;
said Board to make and transmit to the Leg
;sl,ture. in the wear 1885, during the first
week of its session, and every fourth year
thereafter in the same manner, full and
complete inventory of the polls and estates
liable to taxation; said Board to affix the
valuation upon all property and rights iiaoie
TO taxation mot otherwise provided Tor oy
law and to prescribe the form OF ana furnish
70 tho assessors of the several cities, towns
and nIantat;ons. and to all corporations
liable to be assessed. all necessary blanks for
valuations and returns: that the assessors
of the several cities. towns and planta-
,;ons and clerk or other proper
officer of every corporation liable TO be
assessed. shall be required to transmit to SAID
Roard in the month of August annually, or
before. a summary statement, under oath, OF
each and every kind of property liable to De
taxed. clearly described, with the full. fair
cash yalue of the same, except In the year
1884. and every fourth year thereafter. when
they shall transmit the original inventory, or
an exact and full copy of the same, with
summary stating each kind of property and
;ts value: that said Board have the power to
send for persons and papers, and to compel
,ho attendance of and to examine on oath or
n,berwise. persons, in order to ascertain any
FACTS necessary to fix an equitable valuation
that all returns required to be made to said
Roard be upon oath, with suitable penalties
70 he enforced for noncompliance that
narties aggrieved at the determination OF said
Roard have the right to appeal in such man
nor and under such regulations as the legis-
Iature shall deem proper: that said Board
bnld its first meeting on the --- day OF
1881, to organize and transact any
business that NAV come before it, and that 1t
have full power to make such personal IN
snection as may be necessary and proper IN
the prosecution of its duties, and to hold
session annually so long as may be necessary
10 rrepare. revise and complete its valuation ;
and that every valuation fixed by the assessors
Of any city, town or plantation shall be signed
bv the Board or a majority of them, to which
Shall he affixed a certificate under oath that
the same in their judgment is full enumera'
t;on of all the property liable to be taxed,
i ,-;,b the full, fair cash value of the same.
Rv order of the Commission,
S. T. HUKs, Chairman.