The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1882-12-02

that question and compelling the payment of
these taxes to the State, c mmenced proceed
| Dgs against tire Grand Trunk Railway Co. of
canada to recover for the State the amount OF
| TAX then due from that corporation, and the
| uit was entered at the October term OF the
supreme Judicial Court in Cumberland Coun
| ~. The defendant being foreign cooperation
| the statute of the United Staies authorized it
to transfer the action to the United States Cir
| cult Court. The corporation through its coun-
| sci awaited itself of this provision of law, and
| the case was transferred, by order of the Su-
preme Court of the State, to the Circuit Court
for trial. Il will probably be in order for hear
ing at the next session of the Court at Portland
| in April Proceedings will be instituted against
| other delinquent corporations to enforce the
| payment of the taxes due from them. 1t will
be observed that, in levying tax upon proper
| ty of this character, serious difficulties have
| been experienced in devising system which.
In It's practical operation, woul bring to the
/ State an equitable tax and at the same time
| keep within the constitutional inhibition relat-
| ing TO uniformity and equality of taxation.
| Inc proprety OF requiring the large corpora.
| tions, operating extensive lines of railroad
within the limits of the State, to pay tax OF
some character, whether in the form OF an e.
| else or property tax, cannot be successfully
| questioned. Some of these corporate bodies
| are created and have their existence under the
laws of another State or Country; large. pro-
| portion of their stockholders reside beyond the
| Jurisdiction of the state and are not subject to
| our laws like stockholders of domestic COR
| porations. They are accorded the privilege
| of maintaining their roadway through the
| principle towns of the State, of running their
| engine and cars and exacting tribute Tor the
carriage of passengers and freight They are
| protected by our laws and share the berefits of
| good government and should contribute to-
wards its support. 1t has not been the policy
| of the State to deal otherwise than fairly and
| justly with these corporations. They nave
| conferred immense benefits upon the interests
| of agriculture and commerce., and aided
materially in the development of our State.
All legislation should be just to the propri-
etors OF the railroads and at the same time
carefully protect the public interests.
If the constitutionality of the act under
which proceedings are now pending in the
courts shall be sustained, it will settle for
future time this important question OF taxa
tion which has occupied the attention of the
public mind for several years, and secure TO
the State in future, the amount OF revenue
that should come from such eources
TAXATION OF EXPRESS COMPANIES.
The act relating to the taxation of express
companies was passed in 1880. The Law pro-
vides that all express companies doing express
business on any railroad, steamboat or vessel
in this State, shall annually pay to the state
Treasurer tbree-fourths of one per cent Of the
gross receipts of such business for the year, ex
Guiding thu receipts on goods or merchandise
in transit through the State; such tax being in
lieu of all local taxation. The first assessment
under the act was made June 2, 1881, and the
taxes became due and payable on tie first day
of May last. The entire assessment amounteI
to the sum of 81 1896, the principal portion
of the same being against the American Ex-
p ess Company corporation chartered under |
tie laws of New York. This corporation hav- |
ing refused payment. 1 commenced proceed
ings to snforce the collection of the tar. On |
the fourteenth day of August last, the COM |
pany filed with the Governor aud Council an |
application for delay of artiop, proposing 10
submit au estimate of the receipts of the COM |
paDy at the v rious points in the State on |
which to base a tax, aud il such estimate was |
found satisfactory, it was prop 'sed 10 SIX an |
abatement of the taxes already asse ssed.
The subject referred to the committee |
on xation and expenditures and a Temporary |
STAY OF proceedings was granted.
Unless Satisfactory adjustment of the tag |
is eff, cted without delay, | recommend that |
proceedings for its collection be- resumed. At |
iention is called to the provisions of the statute
r, curing these companies annually, or be- |
fore the ftteeIh day of May, to make a return |
10 the Governor and Council, verified by oath, |
stating the amount of receipts for all express /
matters carried within the state for the year |
ending on the first day of April preceding |
These returns furnish the basis upon which /
the assessment is made. Several of the COM
panies, claiming that the act is uncoDstitutiou-
al, have refused to furnish the required re- /
turns for the present year, and the Governor |
and Council we're obliged to assess the tax up /
on the best Information attainable. The law /
provides penalty of $25 per day for every |
days neglect to furnish such returns, to be re- |
covered for the State in action of debt. 1t /
was the purpose of the Legislature in passing |
the act TO require only fair and equitable tax |
from such companies, and subject them to no |
further penalties or burdens,
Ii the course pu-sued for the present year in |
refusing returns is to be persisted in, the Gov
ernor and Council left without the required in |
formation upon which to base a tax, and the |
state subjected to litigation in enforcing those
already assessed, it may be considered advisa-
BILE to commence an action to recover for the |
state the penalties already accrued under the
law, amounting to several Thousand dollars in |
excess of the companies assessment. l trust
upon reflection the companies will decide to
adjust their several assessments
INSURANCE TAXATION.
During the preeent year there has been paid
the state under the provisions of the tax act |
applying to insurance companies the sum o.
$15,60992.
In June last the Home Insurance Company, |
a corporation created by the laws of the State |
of New York, commenced proceedings in the |
courts to test the constitutionalty of certain |
provisions of the act under which the insurance |
taxes are assessed, claiming that they were not |
legally bound to pay the sumo assessed against |
them. The suit is still pending in the Supreme |
Court and will be argued upon questions of |
law arising in the case, at the next session of |
the Law Court for the Western District, in |
July next. Other companies doing business |
III the state have promptly paid their assess
ments without subjecting the state to litiga- |
ton.
BUSINESS CORPORATIONS.
The statute relating to the organization of |
business corporations will receive the atten- |
ton of the Legislature. In numerous instances |
corporate bodies are being created and in no |
way or form contributing to the resources of
the State in return for the privilege granted.
Some revenue should be secured from this |
source Whether it shall be in the form of a
reasonable fee to be paid directly to the State
Treasurer Tor the benefit OF the State, upon or
ganiZation secured in some other manner,
will lie determined by the Legislature.
Ii will be found upon exsmlntion that many
organizations have been formed in the State,
not for the accumulation Of iCedlth, but hay-
ing in view some district, village or town i'm
provement, or aiding in the advancement of
| the great agricultural and other material in
teress of the State, or for purposes of like
| character.
| These organizations in many instances have
| assumed the form of corporations, and under a
| strict construction of the law are liable to
make the required returns and incur the pep-
atty for such neglect l think it may be safely
said that if taxable property exists belonging to
such organizations. 1t is open and Uisi6te, and
| whatever assessment may be made by the as
SCISSORS, will be directly upon the property, and
| no advantage Can result to the State by re-
| curing returns from such beneficial crganiZa-
| tons.
| A modification of the statute, in this respect
| al least, may be deemed desirable by the Leg
| isature.
a suit is now pending, commenced in April
last, against the Androscogsin Railroad Com
| pany to recover for the State the penalty pre-
| scrbed by statue for refusal of the corporation
| to file with the Secretary of State returns re-
| quired by law. Complaint having been made
| 10 me OF such neglect the statute of 1881 re-
| quired the foregoing proceedings.
REVISION OF THE PUBLIC LAWS.
| Under a resolve passed at the last session of
| the Legislature, the revision of the public laws
| of the Stale were committed to Hon. Charles
| W. Goddard. 1t has required vast amount
| of research and labor and will he submitted to
the Legislature at the coming session.. The re-
| port accompanying the revision contains many
| valnsble suggestions and recon nendatiens for
| consideration.
LIFE SENTENCES.
At the January term of the Supreme Judi
| cial Court, held at Saco in the County of
| York, by Judge Barrows, Sarah f. Whittier
was sentenced to Imprisonment for life for the
| murder of her infant child.
ChesterS Cunningham of Cherryfi field in