The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1889-03-13

This is an average of $S23 3,544.58 for each
Of those years, a difference of more than
100000, as. compared with the average of
1889 and 1890.
Now what are the probable receipts for
1889 and 1890 with which to pay these large
appropriations. On this point we have
been furnished with several sets of figures
and it is worth our while to find out, If we
can, which is probaly right.
The treasurer, in his annual report laid be-
fore this legislature gave, as Is usual, the es-
Inmates for the receipts of 1889 as 81 $751;
$3.50 which includes $272, ,283. Al as balance
of cash on hand January l, 1889, and which
is about the average amount carried from
year to year and constitutes the ready cash
capital of the State on which to go and come
and which, unless it is to he wiped out,
should not be exhausted by appropriations,
February 20, 1888, the treasurer furnished
the following estimates as the receipts and
expenditures for the years 1889 and 1890. l
read from the paper furnished to me by him:
Expenditures from 1889 to $780,. 81, ,404 35714
Receipts In 1883 to l890........... 2,l2o,Oo0.00
These expenditures did not include the list
OF large appropriations then pending amount
ing to S359,550 but the deficit then shown
was more than enough to wipe out the large
balance of cash on hand. March second, In
response to an order introduced by the Sen
ator from Oxford, the committee on finance
reported the following:
Estimated receipts for years 1889
and $780,. .........$ 81, ,452 2S3.00
Estimated appropriations for years
1889 and 1890. 2.423O9S.27
AS this report showed an increase of re-
ceipts for those years of 100000 more than
the figures furnished me by the treasurer in
cluding the cash on hand, | introduced an
order recommitting the report and instruct
ing the committee to give further details,
and in response to that order on March 7th
we were furnished with new set of figures
more extraordinary than the last to which l
invite your attention. In this report which
do not understand is claimed to be the re-
port of the committee, but is put forth as the
statement of the treasurer, the receipts for
the years 1889 and 1890 were given as S2,769.
1923, an increase of $649, ,141.23 or with
cash on hand added, of S3l6,S58 over the
fgures of the treasurer furn' n'shed me Feb
ruary 20. and an increase of $256,85S.12 over
the former report of the committee.
In view of the elasticity of these figures it
is worth while to see how these results have
been obtained. An examination of the re-
port will show that the increase has been
largely made by arbitrarily adding the neces-
sary amount to takes collectable." This is
shown by the following item taken from the
report: state taxes collectable in 1889,
| $9l0, $780," an increase of $250,000 over the
same items given in the treasurer's report.
Now what does this mean? 1t means an
attempt to collect two State taxes in one
year. As is well known the practice has
| grown up of not collecting large part OF the
| State tax In the year in which it is assessed,
| so that 1t Is source of income in the follow
| ing year. The State finances have adjusted
themselves to this practice. The towns are
| accustomed to it, 1t cannot be overturned
| without embarrassing the taxpayers and ad-
ding to the burdens of subsequent years.
An examination of the State treasurer's re-
| port Will illustrate the situation. The treas
urer In his report for 1887 says:
The receipts of the office during the year
1885 were largely derived from the tax of
1854, due Jan. ], 1885, which was based upon
| a percentage OF four mills on the dollar of
the state valuation During the present year
| the receipts have mostly accrued from the
| State tax OF 1885, which was assessed in ac-
| cordance with the reduced rate of taxation
as established by the last legislature
In the estimates of receipts for the year
1889 is large part of the tax of 1888. viz:
| $599, 74l.6o, and each succeeding year will be
helped out by the tax of the preceding
| year.
Now whenever that system is changed n
deficiency must exist In the preceding wear.
| or two taxes must be paid in one year A con,
sideration of the amount to be collected on
State taxes for the years 1889 and 1890 as
1 given in the last report of the finance conn
! mittee, will show this:
| Amount to be collected in 1889. so1o 6sa
Amount to be collected in 1890 ....... S4s4S7
This amount exceeds by s378, ,s7l. 70 tbe
total State tax for both OF those years, which
are as as follows:
state tax for 1850 se4a. .497 1
state tax for 1890. 531, ,897. n
Total ........,,$1 ,1sl, ,194.2 2s