The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1881-02-24
VALUATION COMMISSION
Their Recommendations to the Legisla-
ture

The following report was sent to the Legis-
| lature by the valuation commission on Tues
| day:
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 49,
1881, and transmitted to the valuation COM
mission, requiring recommendations and sug-
gestlons in relation to the INTERPRETATION of
| the state, the commission respectfully submits
for the consideration of the Legislature the
| following recommendations as embodying
| substantially its views:
| The commission found great difficulty in
liking the valuation; it is therefore recon-
mended that the Legislature provide, by
positive enactment, fora uniform valuation OF
taxable property in all cities, towns and plan
tations, at the full, fair cost value of each
item, separately specified and valued; that
board OF equalization be established. consisting
ii members, to be appointed by the Jus.
tices of the Supreme Judicial Court and COM
missioned by the Governor, to hold their offices
for and during the term of three years, or
longer, whose duty it shall be to make valua-
ton OF all taxable property in the state, to be
the basis of state and county taxation, said
board not to change the valuation of any city,
town or plantation, or wild lands, as fixed by
the valuation commission in 1881, so far the
same is adopted by the Legislature, except to
make changes in the amount by reason of
ter, i'll order to equaliZe the valuation; that
the valuation so fixed by said board of equal
ization be the valuation upon which the State
and county taxes shall be assessed, except so
far as the same shall be changed by the Legis.
lature; said board to make and transmit to the
Legislature, in the year 1885, during the first
week OF its session, and every fourth wear
thereafter in the same manner, full and
complete inventory Of the polls and estates
liable to taxation; said board to affix the
md rir,,f 1iohl
to taxation (not otherwise provided for by
law and to prescribe the form and furnish
to the assessors of the several cities, towns
and plantations, and to all corporations liable
to be assessed, all necessary blanks for valua-
lions and returns; that the assessors of
the several cities. towns and planta-
tons, and clerk or other proper officer
OF every corporation liable to be assess ed
shall be required to transmit to said Board in
the month OF August, annually, or before,
summary statement. under oath, of each and
every kind of property liable to be taxed
clearly described, with the full, fair cash value
of the same, except in the year 1884, and every
fourth year thereafter, when they shall trans
nit the original inventory, or exact and
full copy of the same, with a summary stating
each kind of property and its value; that said
Board have the power to send for persons and
papers, and to compel the attendance of and
to examine on oath or otherwise, persons, in
order to ascertain any facts necessary to fix an
equitable valuation that all returns required
to be made to said Board be upon oath, with
suitable penalties to be enforced for non-com-
pliance; that parties aggrieved at the deter
mination of said Board have the right to ap-
peal in such manner and under such regula-
lions as the legislature may deem proper; that
said Board hold its first meeting ON the
day of --- 1881, to organize and transact
any business that may come before it, and that
it have full power to make sAch personal in
spection as may be necessary and proper in the
prosecution OF its duties. and to hold session
annually so long as may be nece ssary to pre-
pare, revise and complete its valuation; and
that every valuation fixed by the assessors of
any city, town or plantation shall be signed
by the Board or a majority of them, to whic
shall be affixed a certificate under oath that
the same, in their judgement, is full emu
meration of all the property liable to be taxed,
with the full, fair cash value of the same.
By order of the Committee,
S. T. Kinks, Chairman.