The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1891-02-28
EXPLANATION THE LISTING SYSTEM.
The Second Great Tax Reform Meas.
ure of the Session.
tne Way of the "Ringe." VIM Re
Hard After This.
several Important Hearings by var,-
Gus Committees.
Especial to the Press.l

AUGUSTA, February 27.-The importan
questions OF taxation are now fairly befor
tne Legislature. This morning Senate
spear explained to the Senate the amend
ments offered by him to the bill creating ,
state board of assessors, and Tuesday nex
was assigned for the consideration of the till
Mr. Spear spoke of the necessity OF speedy
action upon the measure, as all the othel
work OF the committee hinged largely upor
what was done with this matter. The Ser
ate, however, did not care to proceed with i
immediately, and made the above assign
ment.
There also appeared this morning the bill
providing for listing system. As stated in
this mornings PRESS, the message follows
very closely the suggestions of the special
tax commission Six members of the com.
mittee, Messrs. Spear, Waldin, Savage Mer-
rlll, Deering and Chadbourne sign the ma sjor.
ority report In its favor. The members Of
the committee who oppose the system pre-.
sent a minority report, signed by Messrs.
Swanton, Drew, johnson and Hawes. The
first section of the bill provides that state
assessors shall, on or before the first day of
March, 1892, and annually thereafter, ON or
before said day, furnish at the expense of the
state, TO the town clerk for the use of the
tories sufficient In number to meet the re-
quirements of this act, and in most conven-
lent form, with suitable interrogatorles to
contain, when filled, full statement of all
taxable property real and personal of each
tax payer in said town on the first day of
April In said year. Said blanks shall be
so formulated by the state assessors as to re-
quire, under oath, from each person and cor
poration such full information as TO each
class and item of his or its taxable property,
mol xxr&ll IL
assessors, after a personal examination of
visible property. to appraise all of such pro-
perty at its just value In money.
Section provides that the said blanks
beside the other interrogatories, required by
the preceding section shall contain an inter
rogatory for statement of the cash on hand
and debts due or to become due from lnsol-
vent debtors secured or unsecured, including
deposits In any bank or in any savings bank
which are not exempted by law from taxa
tlon In this state. or elsewhere; an interrog-
atory for a statement of debts due or to be-
come due to him from insolvent debtors;
an interrogatory for the statement of
each tax payer claiming diyi-
4ion for debts owing by him, of the aggre-
gate amount of his deposits In any and all
savings banks, savings institutions and
trust companies in this state or elsewere; an
interrogatory for statement of debts
secured or unsecured owing by him of which
he claims deduction and for statement by
each tax payer who may claim deduction
on amount of debts owing by him, of the
amount OF United States government bonds
owned by him, and an interrogatory for q
statement by each such tax payer of the
amount of other stocks and bonds exempt
from taxation by the laws of this state
owned by him."
Section provides that the entire act shall
be printed on the back of the blanks fur
nished tax payers.
Section prescribes the oath to be taken
by assessors before entering upon their du-
ties as follows:
II, -, do solemnly swear (or affirm
that will appraise all the properly subject
to taxation in the - of -, so far as
required by law, equally and at its just value
and as l would appraiSe the same In pay
ment of just debt due from solvent
debter, having regard to the current value of
than auction sales in the locality where
situated, so help me God (or under the pains
and penalties of prejuryl"
Section 5 provides that "befnre proceeding
to make an assessment the assessors shall
give notice thereof on or before March 20th
to the inhabitants of their respective tswns
In the manner specified requiring the in
habitants to prepare and bring in ON the
blanks provided herein, drawn Inventories
of their polls and all their estates, real and
personal, whether exempt from taxation or
not of which they are possessed on the first
day of April of that year, describing each
parcel of real estate sufficiently to describe
1t clearly"
Section defines how the blanks shall be
distributed, as follows:
"TOwn assessors to whom the blanks as
provided by the bill are furnished shall dis
tribute one copy to each person, corporation
and firm liable to taxation In their several
towns by leaving the same with or mailing
1t to each person so taxable, of full age aud
not under guardianship, on or before the 1st
1orr rnf ra1l 81
uer leave such copy with or mail it to each
corporation, and the taxpayer shall deliver
the same TO the assessors, or to one of them,
duly filled out, subscribed and sworn to, on
or before the 10th day of said April"
In following sections provision Is made for
sending blanks by mail to nonresident tax
payers, making 1t the duty Of persons not re-
ceiving such lists to apply for them, and CIV
ing tax payers the right to include in the
lists statements of the value of property
named therein.
So far we have been dealing largely with
the duties OF the assessors. Now for the re-
Qnirements OF the tax payer as to swearing to
his return aud the penalty If he wrongfully
does share. BY the bill, this is the prescribed
form of oath:
Il, of do solemnly
swear Tor affirm that the above is true, full
and correct list and description of all my
property, both real anu personal, and that
have set down only such debts as l am un-
cOnditiOnally bound to pay, to the amount of
deduction claimed, that my answers TO these
iDterrogatOries are true according to my best
knowledge and belief, and that l have not
conveyed or disposed of any property or es-
tale, directly or indirectly, nor created any
fictitious debt for the purpose of evadlng the
provisions of law or of affecting the value and
amount of my taxable property. So help me
God !; (or under the pains and penalties of
peIjury.C
Vihau follomS th;s sao+;or ,1rov;dino ,yhot
shall be done In cases of unavoidable or will
full failure of the taxpayer to make his re-
turn:
"If person or corporation wilfully omits
to make, swear to and deliver said inventory
or to answer any. interroogatory therein. as
required by this act, or makes a false answer
or statement therein; then, said assessors
shall insert against the name refused to in
yent0ry' or refused to swear or AFFIRM and
shall ascertain, as best they can, the amount
OF the taxable property of such person or
corporation, shall appraise the same at it's
just value, and shall double the SUN so OBJ
taiDed, and the amount so found shall be the
sum on which the tax shall be assessed, and
such person or corporation Is thereby barred
OF his right to make application to the as
SCISSORS or to the county commissioners for
any abatement OF such taxes unless such in.
ventory Is offered with such application. and
satisfactory proof produced that such person
or corporation was prevented from returning
~ o' sA1o s,m0 AOquiIou Dy acClQ6nt mlSfOr-
tune or mistake. Amy person falsely max
ing oath to such inyentorv shall
be deemed guilty of perjury and nunishad
accordingly. When any person shall he
preyenteo from returning. an inventory of
sence, the assessors shall enter against bD,s
name sick" or "absent" and when ths
assessors shall have fixed the amount therans
he may at any time within thirty davs aftor
his recovery or return, make, verify on oath
and file with the assessors, or one of thar
his inventory; but in such case befora ~,
assessor shall receive receive such inyento,rno ,o
the person making the same shall add to ~,
required affidavit statement to the effan,
that his failure to verify and return snoh
statement at the proper time was occasioned
by absence or sickness, and the assessors I,
satisfied that the same is true and the INV,
tory correct, shall amend their LIST of hi.
property accordingly" A'N
These are the leading provisions of the hi,
which Is about as long as the moral law TN
bill and accompanying reports were ta hiad s i
the Senate for printing. Whether the MAJ a. ~
ure will pass remains to be seen. '-o"'
About TrottIng Horses.
The House this morning spent lively
half hour over the bill designed to preven,
fraud on the trotting track at agrlcul,pro'
| fairs. 1t provides that whoever entors :,
| horse with the intent of fraud, by naint;n : :
| the horse or otherwise Disgusting him shn !
| be punished by a fine not exceeding S5o0 -,
| by not more than six months impriSonm mo,, y,
and the horse shall be sold, one. half tb,
proceeds going to the complainant and one