Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1890-01-22

Of the Special Tax CemDission, eontib-
utes 70 Tie Sssdsy Htsald u feIlouisg -
terestins article shoviss some Of the work
iuss Of the sxistins tax lave, With god
many instances Of curious taxation and -
need Of lay which shall keep all vsIsss
equal and mp to . just And fair standard ::
There have for many years been con-
plants about the system Of TAXATION in
Maine. Maine 10 not singular IN this
respect. There have been unrest and dias
satisfaction everywhere throughout IT,
country. leading 70 tag commissions snd
amendments Of the tax lass in every Stsse
ia the Uaton In Nev England the prob
lem has been 10 subject personal and invisi-
bic property TO Is proper share Of the pub
lie burdens. While lands and houses have
zfsays borne full TAXATION, because Of the
ease with which they are come at BY the
assessors. money aJd the negotiable
equivalent Of money. In whica Ser Eng
ssni abounds, have. 10 . scandsioas extent,
sIuded the lawmakers. IL 10 only after
the decease Of men Of . certain large class
that their property. for pur 2oses Of Taxa
too, comes % light. A. IN illustration. .
WateryiiIe man knosn to be wealthy paid
but fes dollars in taxes on personal prop
srty for May years. but after his death.
fe~ years since. the records of the probate
court showed that he had q, least SIS 900
on which he had been drawing good interest
for years. This 10 bat one Of hur-
4 els Of cases Indeed, IL il = rare thing
to iod any money at interest to tax II
Maine. The lars Of the State allow the
ss.e.sors % doom . man who omits TO re-
urn schedule Of his taxable property. in
ciaiing money and investments. but men
who have much means have usually suf-
fcieut influence sr power over the ofdi-
aary assessor 70 make tina, weapon Of little
terror. The result 10 that land 10 Maine 10
bearing far more than its share Of
public expenses, aud the farmers are
complaining grievously. II is naiu
raj under these circumstances that
People should be looking around for new
sources Of taxation, although it will prob
ably BE- found that the main difficulty Is 10
the system recent article from the pen
Of Hon. l.. A. Emery, Judge Of the SD
preme judicial Court points oat some rail-
cal defects in the present system IL was
made for different condition Of things as
10 the nature Of property and wealth and
business modes from what prevails to day.
IL IL system adapted TO rather slowgSing
aud staiiiaring State, when barter of the
produce OF the soil constituted the bulk OF
personal business transaction. As railroads,
and telegraph, water, electric and other
gres; corporstisns have come up, the at
tempt has been made to subject them to
taxation by amending the old system, but
very little has been done to keep the tax
laws up TO the great changes which have
taken place in commercial business and
modes of investing funds. As much is left
By the laws TO the discretion Of the local
assessors. the valuations of the diff
fsrent towns and cities present 4
singular medley. In one town, for instance,
having over 600 horses, there is but one
carriage taxed; In another town Of about
the same size. with less number of horses,
there are 1872 carriages taxed. There is no
reason why there are not as many taxable
carriages in the one town a. in the other,
only the assessors do not see tit to tax them.
The same kinds of stock are valued in one
town at SIS per head, and in another near
by at S3s. Lands in one town are valued
At not more than one third actual value,
and In another at full value. In the one
case the percentage of tax is high and in
the other low, the valuation being fxed in
zach locality with reference to its effect on
the State TAX for that place. As the con-
sttution provides for an equalization of
values by the State but once in ten years
thi Is get a good deal mixed, and fair and
Just equalization is'rendered almost impos-
sible. The equalization board comprises
one commissioner from each of the l6
phnutias Tn. tasf ~ afiop matt hp
State SIG. 900 for the commission alone.
II 1t could be shown how much it cost towns
cities and individuals to send delegations
before the commission at Augusta to Sc
cure r.ductious in valuations in their own
localities, or increases in the valu
atoms of neighboring localities, it
would be found that $4,000 was
but uItiing part of the cost of the decen-
nal attempt TO level the assessments
throughout the State. IL amounts to Z
decennisl war among the counties, and hun
dreds of town skirmIshes to beat down the
valuations which are to furnish the basis
OF state taxes for 10 years thereafter. The
result of the contest is never satisfactory
except in spots. Here and there a town gets
off some of its valuation and is satisfied.
bat it is necessarily done at the expense of
other towns, which are sggrieved. The re-
suit Of the COMMISSIONS work is apt to dis
credit the State. Names valuation for the
last decade, as assessed by the commission,
was set At figure which can but have in
jured its credit and reputation among the
States of the Union. The total valuation
was but 1886 600 900. according to the
State estimate but the valuations found by
the United States census takers sggre-
gated more than double that sum. and were
much more to the credit of the State. But
small AS was the valuation in 1880 il has
shrunk about $50, 900. 900 since. if the asses
sors' returns are to be trusted, and fortunate
iy for the State. they are not. New Hamp-
shire shows $40, 600 600 larger valuation
than Maine, with but half the population,
and an increase, in the decade of over S50,-
900 900. Maine has the bad eminence of
standing in the list of New England States
as the only one which has not only not pro-
crossed but retrograded in the value of its
property during the great business decade
just c'osed. This is wrong. II bellies and
belittles the State. There should be sys-
tenn Of taxation which does not stimulate
a rivalry for lowest values bet reen towns
and counties. but one which shall keep
values equal and mp to a just and fair
standard. The ideal tax laws are those
which reach all property at full, fair valu.
alton, and keep them At an equal valuation
every year, everywhere. This can be
brought about only by permanent equal
izing board. Nearly every State in the
Union has such board. The old States
have discarded the cumbrous method of
decennal equalizstions by large boards
Most of them have boards of three, and
equslize yearly. This not only effects
great saving in expense. but keeps a vast
amount OF property in sight for yearly
town. county and State taxation which now
comes to light only once in ten years, II,
Indeed. it does not escape altogether in the
multitude of duties devolving upon the
eqnalizing board, who have little time to
look after property not included in the local
returns The aim must now he tn ms Ia il