The Portland daily press., 1891-11-30
TAXES ASSESSED IN DIVERS WAYS.
state Assessors Relate Some Of
elr Discoveries.
They Want a Law Providing for
Conventions
Where Town Officers Could Secure
a Uniform system.

annual report to the Governor and Coun-
ell, the Board OF State Assessors say;
"rhe board have so far held the meet
ings required by law In the counties OF
Hancock. Washington, Knox. Aroostook.
Somerset and Plscataquis. We have heard
all that the assessors and others interested
In the several towns desired to say, and
have gathered such information as we
could. The testimony taken. we have
placed on file for use In making our report
Of equalization to the next legislature. At
this time we shall make some suggestions
as to legislative enactment we deem i'm
pcrtant, to the end that such suggestions
may engage the attention Of the people
and their validity or the want Of u deter
mined BY them before the session.
I'VE recommend the enactment Of Law
requiring the meeting Of town assessors In
county conventions, at snch times and
places as the Board Of State Assessors may
name. and where they shall be present.
books, and answer such questions pertain
Ing to the valuation Of their property In
their respective towns as the board may
put to them. We find q very wide differ
ence In the standard Of values adopted by
the assessors Of different towns. even Ia
In the same county. In certain county
one board sets the average value OF horses
at S24. while another board In the same
county sets them at s13355. In other
counties the variation Is nearly as much.
With cows it varies from $40 to $50. oxen
from S17.50 to $40. sheep from 81 to 81.
swine from So to $40. these figures all ap-
plying to averages. Bank stock, than
which we have little property with as sta
pie and well understood market or cash
value, runs from 80 per cent below par to
25 per cent above par on stocks Of practl-
cally the same market value.
"The mischievous and unfair practice OF
placing value less than fair cash value
pertains to great degree, some towns
three-fourths, some 30 per cent, and some
making difference between real and per
s0nal estate, In the per cent used as a stan
daId. What Is a fair cash value Of the
property In the several towns, Is the ques-
tion demanding careful consideration. Is
by aucti0np or FROM sale In any given
time? or Is 1t such value as would com
mend itself TO men OF good judgment, all
the circumstances and conditions OF the
time being considered?
''In the valuation Of mill property there
Is very wide difference Of opinion, espec-
tally wooden mills. The knowledge Of
those who from interest Of any kind nave
had opportunity to investigate the matter,
would lead to a far better understanding
Of this kind Of property.
"Many towns In their endeavOr TO help
thea selves. exempt from taxation by one
means and another, the property OF manu-
featuring establishments for a term OF
years. In several Instances only the mills
have been built In the towns exempted,
and the owners have gone across the river
into another town, to locate taxable prop
erty TO very large amounts. without appar-
emily thinking OF exemption. Is an enter.
prise which practically c0nfesses that It
cannot bear Its share OF the public ex-
penses likely to prove profitable one TO
locate? Does the exemption really have
very strong Influence to control the loea-
"Under the law we have power to sum
mon before us the local assessors and to
examine them on oath. We can know lit
lie or nothing OF the condition Of any par
tt0n Is high or low, hence we cannot 20
into any very extended hearing Of towns,
| and what we do hear under the present
plan, Is OF complaints from those who
think their valuation excessive, while
those to whom their valuation Is sAtisfae-
tory, are seldom represented, and the In
ference may perhaps be fairly drawn that
1t might In Justice be increased, but to
what amount we cannot determine. 1t re-
qulres more than human power with the
information we are able to get now to
come 70 satisfactory conclusion 10 the
matter. We know that all the property In
the state Is not taxed that should be. There
will be tax dodgers as long as there are
taxes to pay and when they can safely say
"fnd my property II you can" the patriot
ism Il the tax dodger will end with boast
ing and amount to little toward the main
tenance OF our government. IL the prop
erty OF town Is anywhere nearly fairly
valued, TO add an amount that we might
be morally sure would be fair, could only
add to the burdens already carried by ex-
posed property. The great thing to be de-
sired Is the equal valuation OF the property
the assessor Is able to find and we leel con-
strained to say here, that he - far more
diligent In his search than he has the cred
1t OF being, too diligent in very many In
stances for his own popularity.
Considering what we have hereinbefOro
suggested we think by the holding Of the
conventions named, that standard OF
values fair and equal for all would be
adopted, the question OF what Is fair cash
value be determined quite correctly, the
practice Of underyaluation lbe done away
with, the exemption from taxation OF large
amounts OF property stopped, more effec-
tive system against tax lodging be devised
anu the WuOi6 system OF tdNatlOn DrOugnt
into closer touch with the people where IL
belongs.
Next year will come the equalization,
when we shall need the most exhaustive
information possible. We have no powers
OF sight and understanding beyond those
OF the average Of humanity, except as we
gain II in this particular line, by reason Of
our opportunities to learn from those who
are able to teach us and we must rely for
Information upon those who have the best
advantages for knowing the value Of diff
fereDt kinds Of property In the different
sections OF the State"
Tables accompanying this report show
the following valuation Of real and per-
sonal property by counties.
Androscoggln. n....................S23,6 ,60l ,784
ArooStook. ..-............. ......... S,363,lO4
cumberland. ......................... 6O,05S 9I1
rranklln... .-....................... 6.7t0,1O2
Hancock. ........................ 11.769,3O8
kenneDec. c............................ 26, 6,433,8I0
Knox. ox........................ 12,717,464
Liacoln.... ........................... 6.937,11A
Oxford........ ....................... 1O,O26,4S9
Penobscot. ........................... 20,I2a.O60
Plscataquls.. ...................... 4,l7O02I
Sagadahoc oc.................... ...... 1O,2l2,3O7
4 Qaf