Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1891-03-21


hsss Of their polls And all their essAtes. res
and personal, no. BY Law exempt from
tsxs.ion, Of which they we're possesses
on the frs, day Of April Of the sxme year. :
Nov before proceeding to that proposition
II il proper for me to say and 70 show tc
tae Senate for proper understanding o!
The duties OF the assessors, that the -.
SCISSORS have no power to exempt property
from taxation. That goes almost without
saying. But the courts havs decided upon
tnis question; and l desire to pre-.
sent il 90 that there shall BE-
no mistake about it. from the books ., i,
has been decided in this State In Brewer
Brick Co. We. Brewer, page "A, in which
the town exempted . manufacturing COR
poration from taxation for q certain period
OF time the court says, THE general tax 10
based upon the whole valuation
Of the State. The taxes are ap,
portioned among the several State .
in the ratio of their respective Valuations
and the manufacturing capital to be ex-
empled by this statute is included in the
valuation of the town in which the exsmp-
tion is made. Whether there shall be an
exemption or not depends upon the rate Of
the town. Now it is for the LsgislA-
:nre to impose taxes and to
exempt from tsxstion. But exemption
from taxation includes the imposition of
taxes, and the precise instant ths. one man
in the State is exempted from taxation. tn /
same instant is there an imposition Of the
amount exempted, upon the rest OF the in
hsbiesuts. The SS0975, of which the
plaintiff would escape the payment, would
be imposed on the residue OF the inhsbit-
ants Of Brewer. The imposition and this
exemption from taxation are by the town
and rot by the Legislature. IL is for the
Legislature to determine upon what sub
jsct matter taxation shall be imposed, upon
isnds, stock, etc, and the subject matter
once fixed applies to all property
within its provision so it may re-
lieve certain species OF property from
tsxation. The exemption must be uniform.
1t cannot be pretended that it will be con-
stitulional to impose tax upon church
in A., and exempt one of the sams
character in 3. Now it is appsr-
ent. acd SIS cay in regard
OF the assessors TO exempt property from
now we can determine what additional
duties were imposed on the assessors under
the new Law, Ihsve already read section %.
What does that section mean IS il stands
upln the book nov? ''rtue and perfect
lst." What is the meaning Of list? 1t
mesns that you shall bring in a true and
perfect enumeration Of your property today.
Youwill notice the word ''estates" is plural; !;
estates real aud personal " 1t implies an
enumeration Of the personal property. The
word "estate" il used in other places. Sec
ton 80 provided that IL person does not
bring ID such list, the assessor shall as
certain as nesrly as may be the nature,
amount snd value of the estate. Ii pro-
vides that ihe assessors or either of
them may require the peraon pre-
senting such list TO make oath to
its truth and to snswer all appropriate
Inquiries in writing rs to the nature, sitns-
ton and value of his property. III the
ASSESSORS today obeyed the Law, that would
do ss much SIS the proposed bill requires.
That may not be mistaken as to the inter
probation of this etgiute, | desire to read
section so in connection with section 5 OF
the Revised Statutes to which l refer. Ii
reads: personal estate for the purposes
of taxation includes the goods. chat,els,
moneys and effects, wheresoever they are,
sli vessels at home or sbroad, all obligR-
tioDs for money or other property, mohey
st interest, debts due the person to be
taxed more ihsn they are owing, all public
stocks and securities, all shares and
money Of other corporations wiihin or
without the State, except as otherwise pro-
vided by law; all notes payable TO the per-
son to be taxed when the capital of such
note is not taxed in this State, and all other
property included in the issi preceding
valuation for purposes Of taxation. Section
92, IN connection with section 8, leaving
out the words ''persoDal estates.' and read
ilg as far as the word ''lists," and substi
tu,ing the items in section 3, would read
'HefoIe making the assessment the as
aessois shall give sea'onable notice in
writing, etc to the inhabitants, to bring
into them true ard perfect Isis Grow,
turning TO section 5. and instesd of using
the words personal estate" insert The
enumeration laid down as taxable personal
property which should read true and per-
fec lis,s of "sll goods. chsttels, etc.
Now if you take section 30 a1d read part
OF it 90 far as it requires true and perfect
lists. and then substitute for the words per-
sonal estate OF items which are enumerated
as the items in sec'ion 8, Jou get what the
law rtq1lrss as it is today. viii not stop
there. The court in this State has con-
otrued. 1T ieSst by implication, wha. is re-
quited Of the tax payer when he presents
list snd what is required OF the assessor in
assessing taxes la Giipatrick against the
inhabitants of Ssco. page 279 The para
graph explains itself. The list ives given in
specifying certain kinds of property. The
party appeared or brought an action to
recover Tor additional assessments. Chief
Justice Appleton in drawing the opinion
says; The plsia,iff's list as presented vas
vague and indafnite--fsocy stocks, stocks,
money and debts-sre bu. an uncertain
descririion OF property. What are "farcy
Stoke, what we're the "stocks"? What
the smguut Of money and of "debis"? :?
Here is TO information whstsver az 20
Whist property is thus disclosed to the as
SCISSORS for ssessment. The vagueness Of the
invoice and valuation only corresponds 70
that of the list as exhibited by the plaintiff,
and gives him no ground OF complsint. Is
suoh list M the plaintiff has exhibited n
true and perfect one:
Under this section Of the Statute
and under the decision of the court ask
you what the assessors are required to 10
today when they do Tot viols,e their oath ~
the assessment of taxes. Personal estate.
for the purpose OF tsxssion includes goods
Ia Il the duty of the assessor in the State of
Maine, upder bis oath, to ASCERTAIN the
goods which man has, the "ehAitsls"
which are enumerated here as moneys aui
effects wheresoever they are. Section 8
says. personal property for The purposes Of
taxation includes these. Then. say, the
law implies squarely that j, is the daty OF the
assessor to fad these. II he cannot find
these 1t is the duty OF the tsxpaye or 10 present
them to the assessor "alI vessels, at
home and abroad " II is his duty 10
f0ds all obligations for money or oihsr
property, "sii money st interest,"" ''sil
debts more than they are owing." all pub
lie stocks snd securities "aIl shares MD
money Of other corporations within or with
out the State p1cep ~ othersise provided
by law" "sll notes payable 10 the person
to be taxed, when the capital Of such note
ia not taxed 10 thiCState." He should find
all other property Included in the lsss pre-
csdiug valuation for the purpose Of tsx,
ation. ask what the Law Is today as il
stands upon the statute books with refer
ence to tue duty Of the assessor who does
not make all OF these Inquiries. whs does
BOT at,emp: 20 fnd all this property, violates
bis cath - and We know that Is
is done so,--thst it i. not considered I'm ibe
light OF wrong TO. the ASSESSOR to omit
from the statute books valuations of
property. I esy, under this lsw a. i. stands
today the assessor has M right TO exemp,
property from taxation IL is bis doty to
assess every dollar. The Legislature can
exempt property ooiy in Classes, and the