The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1891-01-23
Tax Reform.


There is printed in another column
petition which Is being circu-
lated among our citizens in which are
set forth some of the directions
in which change In our system of taxation
is desirable. 1t hardly need be said that the
existing system according to which the bur-
den of taxation is distributed is far from per-
feet. Its imperfections have been recognized
for many years and several attempts have
been made to correct them. Not much sue
cess has so far attended these efforts, chiefly
because the ref0rmers have never been
agreed among themselves as to just what
should be done, though all have admitted
that something should be done.
The first request in this petition is that
railroads be assessed according to their &C
tual value. That is the principle which is
applied to the great mass of property in this
State. or at any rate it is the princl-
pie sought to be applied, and it is difficult to
see why any different one should be
applied to railroads. A mau's house is taxed
according to the value thereof, why should
not railroad be taxed in the same way
The value of railroad is determined by the
amount OF income it returns upon its cost
Ii the road is feeble and earning but small
income its value is small and the tax assessed
upon 1t will be small. II it be strong and
producing large return to its stockholders
the value will be large and the tax assessed
upon 1t comparatively largr, which is
right and proper. The gross receipts of
railroad are not necessarily true indicator
OF its value. and therefore not true indica
tor OF the amount ofthe public burden of tax
alton 1t should BEAR
The second request is that the timber
lands shall be taxed according to their actu-
al value. Can any good reason be given
why they should not be? 1t is q well known
fact that these timber lands have in the past
paid little more than nominal tax. while
their owners have grown rich from their
proceeds. 1t is high time that the spruce
kings contributed their share to the public
burden. Ihere Is no reason why they
should be favored above all other men.
Inc petition also asks that double taxa.
ton as In the case of mortgages be abolished.
Inc unfairness of taxing A for money he
has loaned to B and taxing B for the same
money-in other words, of taxing the same
property twice-is too obvious to require ar
gument. Massachusetts long ago corrected
this inequality. Maine should follow suit.
Another request which the petitioners
make is the election of permanent Board of
State Valuation Commissioners by the legls-
lature to be composed Of men from both po-
litical parties. A recommendation in accord
with this request is made by the tax COM
mission appointed by the last legislature,
and warmly endorsed by Gov. Burleigh In
his message. A valuation once in ten years
is not often enough; and 1t stands to reason
that men who are called upon only once In a
decade to value the property of the State
must necessarily lack the experience and ia
milarity with the subject that men would
possess whose constant business was to keep
the run Of the conditions which tended to
enhance or depreciate the value of Maine
property.
1t seems to us that all the positions taken
in this petition are sound, and that the Lao
islation asked for will work in practice and
conduce to the realization of the end which
every system of taxation should aim AZ
namely, just and equabe distribution of
the public burden. The subject is great
one, and 1t is dangerous to dogmatize in re-
gard to 1t but the propositions of this petit.
tion seem to be founded upon Justice and
equity, and furthermore, what is quite as
important, seem to be free from every ele.
ment Of impracticability.