Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1890-01-23
Lewiston journal.
Our Taxes.
JUDGE EMERY DISCUSSES THE PROBLEM or
LOCAL TAXATION.

,ase ELLSWORTH, Me, Dec. I.
ling 10 the Editors Of the LtNtstOn Journal:
one nave received youl request for som
suggestions upon our State local tax law
III We" OF the action of the legi~latur
so providing for commission To report wha
ally changes are desirable. see no obiectjo,
H.. to my contributing to the discussion Of 4,
question of such close and common inter
AT est, and which is not a subject Of party o
YES faction contest
ad. ne theory OF our PRESENT. Xaton seem
an 20 oe tiiat a tax shoulu be levied (with
fe" triiing exceptions on every srparnt,
oi article OF property. real and personal
EN- tangible and intangible visible and inyi>i
Ia. pie' rights as we'll As things, no matter
-, how numerous, varied or complex Ii /.
Tue satnr system that was made use OF b,
cal our Colonial ancestors in the early da,S of
to New England when there was a general
IN 'qnatltS OF fortune aud condition among
n the people, and their little wealth wa.
- nearly all in visible things Life and bu,i
10 ness III tii">e days were comparatively sim
It Pie lhc infrequency, difficulty and cost
-, ~ correspondence and transportation per
united crude Iu>iness methods and re-
= strained the employment of capital ana
IN The development of new business priuci-
III pies. Corporations trusts aud other mod
Il ern modes Of aggregatng and emplpyiu.
capital were very iuffequcnt, If not un-
~ Known The citizen Counted his wealth
n by counting his acres, his cattle his ship,
e ~ his merchandise What each man had
- was visible and known 10 h~ nei.hbor>
IN snch state of society there was it'll,
. occasion for an elaborate scientific .ys
2 ten of taxation. There hein. but few
r S.nds Of property. and all Kind, being yi,i
! PIE, the simplest way Of di>lributtn. tn,
burden "f taxation was to lay tax on
ta'h article Such system worked fairI,
well ~ the earlier davs, Crude a. it VA
II operated with a rough Sort uf ,uualit, \
since little or no property made >uhj,ct
t. taxation, could be hid
Nos the
CONDITIONS ARE R,pIC,fLY CH,>GFp
There i now immensely more wealth
ana ais" flurh greater di~parit, Of fortune
Lie and business at no longer simple
hut exceedingly complex Steam ana
electricity have worked their won,lcrfui
changes Enterprises now >pam ocean,
and continents Corporations trusts and
other combinations OF capital are nuw .l-
4 most thc rule In business ENTERPRISES, Ih,
tNiHth 81 means dot> not no" count nt>
Wealth mainly IN visible things stock
and trust certificates notes aud hpn,l~
I 't'. are used a. counters for millions ui
a''nmu1a l'n> man may now be a mil
irhalrr hnd yet not onn a hundred dollars
| q
small box IA -afr-depo>it .aul. may
contain and hide =, licences Of wealth ur,.,,i
'r lhan the entire Si>ihie property Ill MANI
towns.
hr old and primitive system Of taxa
tipn J. clearly unsuitable for this new Or
DER Of things. Under it 4 large amount
"f property subject t" taxation doeS AID \
VIII escape II, and thus throw heavier /
burden on such ~ /, caught The Unequal n,
nj st..,s
Gus Put Instead Of dcsi>ing 4 new system j.
better fttcd 10 modern circumstances aud
conditions, the effort as been to compr,., r
All These innnuirfaoie and expanding ynrir. .
ttN ~ wealth uto III old vessels Ihc u.
'h'rt ! sun Y" tax e.rIything seen SUD j,
unseen, The effort /, - far iu vain Too =
mu' h property i 20 mobile aud elusive a. 80.
I" easily e'adc the burden, and he pruyi--
i"h~ Of tile statute ar clearly inAdru.iatr 4
!" prevent 1t The ci' iZru l. MT Obliged !,
l" make any >tatemrn nf his unseen prop :,
ing" i rt>urtcd 10 each victim feels that
h.. has been assessed propni tionally much
more than his nelghD1rs and he RACES over
" TIA, seems 10 him grlryou> injustice,
He pleads or storms for an abatement an
I'll The a>>e>~nr- are Weary and if hc fails !"
there. often h"c> the town ST.
The result i. bad enough TILE system. IA
A. administered tends to discourage -,
opeunc,-. and franku->~ Of statement. aud
-.
DISCOURAGE H,Nr ENIfErRI>f 81
snd bone investment. Money loaned to the
farmer or manufacturer at home secured "a
.p, I, mortgage recorded under the ewes II
al th. a.>r>-ur- fec their heavy hand. 81
Money loaned at distance, stimulating NJ,
other and distant eferpri>e>, usually -
cap.- their attention Money invested in
A home enterprise develop home re- fa
sources, l. open to observation aud taxa III,
tion Money invc>ti in corporations out i,
of the State i beyod the reach of the
taxing authority. iu> there is prrmi- ''
um in favor Of furgn Investments, AMI M
against home invest ent> equal ID the rate rrs
OF local taxation, Nlch rate sometimes
exceeds two per CT. In view of this
DISPARITY, the busr>s instinct is too an
.frt,ng for local lde and patriotism of
The money of the tLen goes where il ma
will have the ll.hte burdens. Hence it -,
larg.l, /, that 50 lany thousands and
millions of m,nry ave Maine for invest Pr
+ mrnt> ID >toc,s, bots and mortgages Id
+ other states All
Considerations Of u> Kind hayr led to the
I nrnctlcal ahudunmc in some towns uf
/ all attempt To tax unry or other invisible Q!
property nd to thdev,ing Of taxes only vic
on l,iblc tid know property. Such towns Dnt
/ by this plctce mdkcep capital at home, ,t
Z hut thew mharrass he other town, in the '''''
same >tdnn ahichry To reach and tax ho'
invisible roperty. his inequality apnpys 1t
aud dtpraize> as>>ors aud tax payers =.
alike. he latter, i>tead Of making :,
full fink statemt. viii threaten to
,.bangai~ dpmcilend pay his taxes IN d
town mere no >uchtaIement is asked tor lia.
rhe as>sOr>, to rein sensitive citizen ..r
in tho town, vii sometimes suppress
their Dn>cience an abdicate their judg :"
ment In either eut AN injustice is done IKE
the bly, of tax pays. can
Atther defect iIhe system is, that the ,i,,
taXeare not uuifoi, specific and certain -
. upDlhe same artit of property, hut de- 1
penmlmost entire upon appralsls of sill,
walls, and IN thease of money, upon wit
] yutes of amounts No one in estimating 49,;
. his luenditures fdhe year can tell what
hi,ixes will be en- though he knows
thate The assdDrs of this year may \
apuise his hous'hs merchandise, his Den
!, >h higher or lowehan the year before. 49,,
5 T,r guess at his ney may vary greatly.
Ara,als are mlly imperfect and j. Z
" >oetimes clearlwrong. Thus each accC
y yCs assessment taxes comes to be S,
is flowed by compits and discontented -
n dunciatons of tljudgment of the as '''
. ssors if not Of tr Integrity. 10 L
"a THE NEvOMMIssIoN, tie'
% {, it i, an able has the severe and ~. :
q portant task of 'ising a new system =
e from these dtts. The ideal system ers,
; one which shall impartial, nearly au- send
m matte in its opdon and which shall ,,.,
he courage frankn honesty, industry,
-. onomy and ho enterprise, and dis says
purage secrecy, lolence extravaganza to b.
y. hid vice 1t shC depend as little as r,
ag us>ibe on the els and Judgments of
n zeal officials, buDe made almost self 80
IL ,sessing. TO meven an approach to Ell u
''> uch a system Wrequire the deepest inclr
W. hnught and studnd the most patient bn,
st)bservation.
II does not sc essential that every 'e
species of properhould be taxed the appl
writer's upon pnlI economy agree that Hou
a tax upon any ar. if it be also upon n,
every article of time species, does not
remain upon the er, but is passed on ei ~
~ =, and finally paid the consumer. The betw
q tax upon real ests added BY the own peop
/, er to the rent. an finally paid by the Ranr
! tenant. The tapon sheep, if every
sheep is taxed. -ed by the owner to the
I the price of the and mutton, and so Post
Y paid by the cons. The tax on money that
loaned is added rate of interest and