The Somerset reporter. [volume] (Skowhegan, Me.) 1868-1909, 1891-01-15

quarter mills upon the dollar of the State
valuation. thus lifting An annual burden
of $llL, 1894 from the tax payers Of
Maine. An order directing such reduc-
ton passed the H.,use Of Representatives
on the thirteenth day OF February, one
month before the final adjournment of
the Legislature. Subsequent to the pass
age Of this order, the following appropri-
atoms were made entirely outside the
usual items of State expenditure;
Railroad tax equitable due certain
towns for the year 1854, 1856, and
1885, "a 600 90
Enlargement of State House, 100000 90
| New buildings at Maine Insane
Hospital, 100000 90
Eastern Maine Insane Hospital 10000 90
New Building and Farm at Reform
School, Iz,ooo 90
Valuation Commissioners and Clerks 1900 90
| Tax Commiss ioners, 600 90
| Settlers in Madawaska Territory, 90 600 on
| Permanent Muster Ground, $500 90
| Total $56i,4oo 90
While there was very general agree
ment among the members of the last
Legislature as to the necessity and justice
of these appropriation, 1t is altogether
probable that further decrease of taxa
ton would not have been voted had Their
number and scope been clearly foreseen
when the order for such reduction was
given passage. The Treasurer has found
1t necessary to make Temporary loan In
order to meet the expenses occasioned by
these specisl appropriations. 1t must be
borne In mind, however, that the State
still retains the value of 1921 400 of the
1851 400 thus appropriated, In permanent
| property added to its possessions.
| Whether the low rate of taxation,
which has existed during the past year,
Is to continue in the future, will depend
| largely upon the action of the present
Legislature in the matter Of establishing
a new State valuation, and the economy
practiced In the appropriation of public
moneys. With the passage Of measures
that shsll secure fair and full .vsl1atiop
of all the property Of the State, there ap-
pears to me no reason why that rate
should not be maintained. Indeed. under
the benencent operation Of such l"gisla-
ton, believe it will be question Of on
ly few years, at most, when the State
will he in condition to make a still furth-
er reduction In the tax rate.
Two years ago | pointed out the dis
crepencies between the State valuation of
1880 and that taken by the United States
Census, and expressed the opinion that
the later came nearer doing us perfect
justice. The valuation accorded us by
the United States Census was considera.
bly, more than double that taken by the
State. As then said, "Our own State
valuation finds too large a proportion of
our property In the farms Of the State,
and makes the farmers pay an undue
share of the general taxes. On the other
hand, the valuation of the United States
Census takes cognizance of the less
tangible but more profitable Investments
which escape their fair share of the com
mon burdens. This kind of property
has been easily discerned by the United
States Euumerators but has remained
strangely Invisible to local officials. 1t
is to be hoped that you will be able to
bring lari e amount Of 1t within reach
Of the taking power.
| Another reason for the difference be-
tween the State and Federal valuations,
is found in the practice, which exists In
taxes upon partial property valuation.
The report of the Tax Commission shows
that during the year just closed, In max
ing returns for the use of the State Val
uation Commissioners, 1913 town in Maine
returned their property at less than the
Just value thereof required by the Con-
| stitution of the State. In some instances
assessors felt that they had fulfilled the
| requirements of their Office when they
had assessed the property, of the town al
| one-third of its leash value" 1t is ap-
parent to all that the establishment of
| the lowest practicable rate of taxation Is
| impossible while such methods are In
vogue. To secure 1t, the valuation OF
property must be uniform throughout thu
State and such uniformity can be secured
only by rendering 1t imperative upon as
SCISSORS, under severe penalties, to return
Ill property at its full value.
REFuNDIsG THE PUBLIC DEBr.
In 1889 occurred one of the most re
markable financial transactions in the his
tory of the State. the results of which wer,
directly felt by every tax payer in Maine
By virtue of the Act of March 10, 1889
providing for refunding the public debt
the Treasurer of State, Immediately there
after, taking advantage of the condition
of the money markets at that time, issue,
proposals for the sale Of three per cen,
bonds to renew the six per cent. bond
falling due on the first days of June ant
October of that year. $1,676,OO0 of tn
bonds bearing date june /. 1889. au'
s70S, 900 dated October 1, 1885, were sold
the former yielding a premium of 1903
and the latter 1903, or total on both loan
, of S76 900, which sum was applied direct
" to the payment of the public debt, re
ducing. to that extent, the total amount O
the new bonds issued.
The prompt and successful manner Il
which the matter was conducted by tn
Treasurer, reflects great credit upon tina
officer and must be source of pride an
satisfaction to every citizen of the State
: Had the iDitiatory steps in this transactio
been delayed until near the time of til
maturity of the old bonds, no such favor
able negotiation could have been made
and il liz altogether probable that the nev
bonds could not have been sold at par.
TAxATIoN.
For a number of years the opinion ha
prevailed that the tax laws OF the State ar,
not equitable in their operation that Their
is altogether too great discrepancy be
tween the portions of the public burden
borne by roal and personal property.
Under q resolve Of the last Legislature
a Commission was appointed Ito inquir,
into the system adopted by other states t
ralse revenue for the State, County and Mu
more equal just and equitable system Of
taxation of all kinds of property in thi,
State"
That Commission has faithfully attend
ed to its prescribed duties The genera
question, of taxation has been closely
studied. Other States visited and theil
tax laws carefully examined to ascer
tain In what respects, il any. they are
| superior to our own. This able and ex-
haustive report Of the Commission will be
| laid before you. l commend il to your
careful consideration.
| II has been quite common experience,
among the various states of the Union, that
movement for tax reform have been ex-
ceedingly slow in arriving at definite re-
suits. One Legislature, despairing Of
reaching q satisfactory solution of these
perplexing problems, has passed them over
to its successor, and thus the desired relief
has, ofteptimes. been long postponed.
With you there will be no occasion for
such course. The report Of this special
Commission furnishes you at the start with
the groundwork for legislation of this
character.
1t will be your duty to examine into the
whole system Of taxation, to ascertain
what new source Of revenue are available,
and whether any class of property Is bear.
ing less than its fair share Of the public
burdens, and, ii 80, to apply whatever
remedy may, in your judgment, appear
best. The importance Of this matter would
seem to require its careful consideration
by . special committee of the Legislature.
STATE ASSESSORS.
heartily concur with the recommend
atoms of the Tax Commission for the ap.
pointment Of State Board of Assessors,
whose duty It shall b. to exercise . CEN
trail supervision owe. our tax system. and
ITO equalixe the valuation of the State