The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1881-01-14

land, Saco and Portsmouth railroads. These
corporations resist the payment on the
ground that the act of last winter is unconsti-
tutlonal. Actions to recover the taxes of
these corporations have been commenced by
the Attorney General; the cases have been
made up and are now in the hands of the
court. An early decision is hoped for, and
expected before the close of this session.
The taxes levied upon the corporations con-
testing the legality of the tax, are as follows:
Maine Central. $4,000; Boston and Maine,
$4,000; Portland, Saco and Portsmouth,
$4,000; assessed upon a valuation of $2,-
100000, $l,SO0,000, and $1,200,000 respec-
lively: being at the rate per mile of $1,000,
$38,O0O and $4,000 respectively.
1t IS possible that these corporations may
escape the payment of their assessments,
through defects of the law in the mode of
imposing the tax. The assessments may not
be sustained either as property or an excise
tax. The constitution is over all, corporations
and individuals alike and, in a case of
doubtful constitutionality, it is the right and
duty OF the management of these corporations
to test the validity of the tax. They have
seconded the efforts of the Attorney to the
State IN seeking the decision of the court at
the earliest possible day.
As to your power to tax these corporations
you need only to be reminded that you are
clothed with the sovereign functions of legis-
lation, and that the only question for your de-
termination is: What is the just and effective
mode of imposing the tax: The power of tax
alton is an incident of sovereignty, State ne
cessity, and the only power which our consti-
tuition, IN express terms, declares that "the
Legislature shall never in any manner suspend
or surrender" All subjects, therefore, over
which the sovereign power of the State ex-
tends are in its discretion legitimate subjects
OF taxation in one form or another, either as
property or an excise tax or license, and this
may be carried to any extent to which the
government may choose to carry it. provided
the constitutional limitation as to equality, be
observed.
SUCCESSION TAX.
As all property should bear its just and
equal proportion of taxation, it would seem
but reasonable that legacies and inheritances
should not go untaxed. The propriety of an
inheritance tax, distinguishing between lineal
and collateral inheritance, is approved by the
soundest political economists; nor can there
be any doubt of the legal and moral right of
the Legislature to impose it. The conditions
that make such tax just and desirable are
ii at large amount OF personal property that
passes by bequest-particularly government
bonds-will escape taxation altogether, unless
taxed when it comes to the light in its transfer
seem butjust and proper that this class of
property should be made to contribute to the
cost OF maintaining Courts of Probate and of
Probate Records, established and maintained
for the sole benefit thereof. Then, again, the
expense attending the collection of this tax
would be but trifing, and the burden of the tax
would fall lightly upon those who pay it,because
1t would be deducted from what was never in
their possession, The State of Pennsylvania
ana anal 1f moo
from collateral inheritances and bequests, and
in addition thereto revenue of over 100000
from tax on wills, writs, deeds, &c.
BOARD OF EQUALIZATION.
When the burdens of taxation shall fall
equally upon all, they will bear lightly and be
paid cheerfully by all. This equalization of
the public burdens, so devoutly to be wished
and SO earnestly to be sought, is subject that
should command your especial attention.
| Without the determination of values for the
purpose OF taxation, there can be no equaliza-
ton of the public burdens. Values should be
readJusted oftener than once in ten years.
State boards of equalization, or tax commits
sioners, have been created in many of the
States of the Union for the determination and
| readjustment of values, and the discovery of
new sources of revenue for purposes of taxa
ton. The Attorney General Secretary of
State, and State Treasurer are the officers
usually selected to constitute these boards, in
States where there is no Executive Council.
Any expense necessary to secure a result of
such vital and universal interest as the deter
mination of values for the purposes of taxa
ton, will be an expenditure in the line of true
economy.
RAILROAD COMMISSIONERS.
The railroads of our State are of great pdb-
! hc utility and should be objects of public
favor: but, though the property of these cor
porations is of private ownership, they are
public highways, the creatures of the law
created to promote. not private interests, but
the public good, and it is the bounden duty
| OF the Legislature to see to it that their fran
chises are used to that end.
The almost unlimited control these corpora
tons have over their rates, the power to change
them at pleasure raise them or lower them
| ana levy discriminating rates, places the indus
tries Of our State at their mercy. For it is in
the power of the few individuals controlling
their management to tax production and COM
meree at will, and practically dictate what re-
ward the farmer, manufacturer and merchant
shall receive for their labor. The public in
terests involved in the management of these
highways of traffic. require that their manage
ment should be regulated and controlled by
the sanctions oflaw. Itmay be said the railroads
OF Maine have been managed upon business
principles only; that they can be trusted and
should be trusted. So they can be-to look
after their own interest, but not to look after
the public interests altogether.
For the protection of these interests the
State can be trusted, and trusted
also, to do no wrong to private
interests, but even and exact justice
to both. We have to-day more than one
thousand miles of railroad in operation in this
mi hr,p1 1ra1 ,,,,lo Al
United States. Certain it is that unless the
railroads of the country are subjected to
Legislative supervision, the legislation of the
country will soon be subjected to railroad
supervision.
The railroad commissioners should be in
vested with ample power to supervise the
management of railroads in respect to rates,
with full power to revise and establish them.
The law providing for the appointment of the
commissioners implies as much. While one
only of the commissioners is required to be
an engineer, the law expressly declares that
two OF them shall be experienced in the "man-
agement' as well as construction of railroads.
This requirement of the law has not been
observed in the construction of the board
while the board is composed of two engineers
OF well-known experience and skill in the
construction of railroads. and one LAWYER,
am not aware that it has ever contained even
one member experienced as a railroad
manager.
STATE COLLi.GE.
The administration of the State College of
Agriculture and the Mechanic Arts for the
past two years has been of very economical
character, but by close work on the part
of the instructors. its efficiency, it is believed,
has been fully maintained.
The value Of the farm, buildings, apparatus,