Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1891-01-08
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Judge Emery on Taxation.

review briefly one or two OF the reCOmmen
/ dations of the tax commission for tn,
/: improvement of our tax laws | do thi:
willingly, as the subject matter is of com
mon interest to every citizen, and is entire
ly without the field or party or factiona
contest.
| In my letter of last January, comment
ed on the inadequacy, inequality and con
sequent injustice of the present system
and practice of taxation. so far As persona
/ property is concerned. NV characterize
| ton seemed to be generally acquie>ced in
No one, 50 far as | have observed. has
publicly questioned it. desire to repeat
what then said. that justice demand,
that all such taxes be abolished, unlt>.
/ they be etfectually levied on every dollar
of such property liable to taxation, 7,
reach and tax nine men, and miss th,
tenth, is unjust. To tax the one, and fa
to tax the nine Is monstrous. Yet all vii
agree that something like this is being
| done annually all over the State,
| The commissioners had no authority I,
| recommend the abolition of the tax. They
were required rather to recommend >umt
mode of more etfectually enforcing the lax
Their great problem then, was ~ So amen,
the system, or add to IT, a> To remove OI
! reduce to a minimum, these crying evil
under which the honest tax. payer has beer
wrthing. They were commissioned IL
devise some way to make the tax heal
cqually,-lo bring cut every person an'
every dollar 10 be taxed, The plan the,
lave formulated is in brief this
A State board of assessors i To rrcpsr,
annually uniform blanks for the listing, il
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iu's - VI as''c 'e'ne"s' nut II equa'
a." JuSt ENe'N 'aA PaHc' w ""ut t"t
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'.no "'." VI "il'' '''a' ''o'i ~ H''ii'
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'ua' 'ei',Ht' - tNtIS ohe VIZ soonci
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'"I ''' 'tu"e i'''i'' ava ''u't' w 'i'in'
At "'i' oe ""p'e"Sa'l' ~ ~ s'' "ut 'aA1
'ie "'"aHN unP'ea>ah'' a"' 'ai "e 'iiaue
on"u' aP.e "h'N "N h,nh'h- every person
pay MS Ji>t shaie' men may "esiFe 10
coh'eai 'helf property ahairs, o"t 'he de-
IRE ior cohceaifheht shouin ne maze to
sNe way =" 'he puoiic nee" Oh tlual TAX
ati"h' lhtre Is no injustice III fe4ulr'
inS every cltlzen once year I" disclose
!" tIe assessors ms ahlliiy y bear the pup
nc burdens. IL can 40 nm no wrong
whether ne be rlci or poor though 1t may
ihortly me poor man 20 confess ms power
'y The wrong Is in the present system
uhoer "hlth lhe lew disclose anu the
many remain silent; under which the le"
are taxed ~ the utterino>t, and The many
aNold much ol thelr Just burden
1t may be objected that the proposed
system OF compulsory listing VIII bear
hard on The honest III H. who wiil make a
true ll>t "hlle the dishonest man Viii
make ial>e llst- The dishonest man VIII
make raise ll>t as easily Hnuer the present
system out pelieve ial>e isis are rare.
me men VINO carry IN llStH ana answer the
assessor questions are not the Meu who
escape taxation now. lie succeSsful
tax 'douSefs are those VINO keep away
from the assessors, or approach them
irreeularIy without lists, but with efforts
|" cotrcc or calo!e them. There VIII be
even iess lying under thc new system.
Inc ulshohest man delights IN general
statements. ne new blanks VIII he so
iui' so pam, ana so precise that dls-
hones'9 WI rs the more ui>coufaSeu'
huoupl'uiN many opJtc'iohs can De
ulSt" against the commissioners pan
% tilele can AGAINST any piah- lhe e'lIS
oi tue present system are aui1itltd nov"
cNtI' any uhicsS q ottter pan 10 remove
'nese e'iis IS devised the commissioner,
pun "ou'u seem ehtitieo 10 tfis!'
ne SCUM h'ss'o.iels > nay Also lecoiiiiiien T.
Gu ne" o"J'cts o. taxation VI these
haNe ohly space 10 c"hs'oer oIe-corpor-
att irahchise>;
| n"iu y 70 pe an axiom ~ ,he science ol
taAat'oil, thal' 80 ial as por>ioIe' the toois
a," M ptouucls oi .apor siiouid pe exempted,
ne fruits OF ton should be last resorted
!" Tor public revenue. Men should he
encouraged 70 laoor ana save. corporate
franchises however are not the product
OF IapoF' nor the result OF lru@aIty. Ihey
are lavors-privlieses- by thf
state lhev are Always OF some Naiue,
ana otteh OF immense value. lheir value
Is CONTINUOUS 50 long as the state upholds
the charter. me State cohIers inns value
upon the favored holders OF the FRANCHISE,
auu why shoulu not the state turn 10 TINS
Tor revenue, while levylnS on the industry
OF It's cltlLtn>: why should the state
give away valuable franchises TO be helc
ana enjoyed Tree from 'aXatloh' and at the
same time reacn out TO tax every klhu ol
property acquired by t"il and selt-denlal!
nave heafa no faild argument asalns
requiring the holders OF these franchises
TO pay reasonable rental therefor, tt
hclp support me state whose franchises
they ENJOY Inc wonder Is, that 1t has
not oeeh required long ago Under Gover
nor Dlneley administration, 1t was frs
required II TINS state OF railroad com
panles. Sipce then, telegraph ana express
companies nave oeen required to pay
franchise TAX why should not the prlncl
PIE pe extended 10 embrace an corporations
Equality would seem 70 require IT.
IL may De urged that since 1851, ne"
corporations nave had 10 guy thelr iran
ch'ses' any Pa. lrohi ten " MY uoilar'
thereloi. lnat sum IS lnhhltesimal, com
pareo win t'ie 'alue Oh the 'fahchise, Inc
ota'e shouiu nave ,iis anu more anu ais'
annual rental 80 ionS rs the lrahchise !
heid. Inc ota'e nceos revenue every year
10 elaple IL 10 continue LID, anu upho'u the iran
chise 50 granted. nenevet the lranchis'
peIo'hes ol iess vaiue man tne reh1al, th'
| hoiaers can easily SURRENDER !. 10 lhe o'ate
oI course S l SPEAK now Vi private coIpor
a.,ons, ne o'ate EXITS % every auuit ilialt
iunao'tan.' i, WI p' ep.'ons'