The Portland daily press., 1895-02-16
THE TAXING OF VESSELS.
Case for the Ship Owners as Present.
ed at Augusta.

ed at Augusta.
Hon. w. w. Merrill tells of 1.-THE Hardships
Placed on One Branch of Property by
Maine Law.-Examples of Other States
| and Nations.
At the hearing at Augusta on the tax
alton of vessel property, the case for the
ship owners was presented by ex-Mayor
Merrill, of Deering. Mr.. Merrill said:
Mr.. Chairman and Gentlemen of the
| COMMITTEES:
| trust you will pardon me when / say
presume that few, if any, of the gen.
tlemen before me have ever had any
practical knowledge OF the subject I'M
der discussion. 1t is we'll known fact
that when men go to the assessors and
make complaint that they are over
taxed it Immediately arouses suspicion
that the parties making complaint are
not taxed enough and sometimes it has
resulted in an increased tax upon the
individual making such complaint. We
do not have any su Oh fears in this cause
which we are to present for your consid-
GRAFTON this evening. 1t was my privilege
with many others present to appear be-
fore the State Board of Assessors about
the middle ofDecem Der at bearing held
in their Office and to state before them
the actual condition rs and grievances
which vessel owners were laboring I'M
der. We were very courteously and atten-
lively heard and after second interview
was had with the State Board of AS
SCISSORS by committee of vessel owners
the bill before you was finally agreed
upon as one that would be satisfactory
to the vessel ownres and would have the
approval of the State Board of Assessors.
/ have been closely identified with the
building and controlling of sailing YES
sells for the past "a years. During this
time there have been seasons of prosper
ity and depression. years when vessel
property has been SO profitable that
owners did not think of the taxes as COM
pared with other property. But since
this last period of depression has been
upon US, which is SO much worse than
any that has preceded it. we think we
have just cause to come before you and
ask for some little relief. shall ell
deavor to present some reasons why our
request should be granted. In the first
place will compare a vessel with a
building or block of stores. The owner
of the building has entire control of it
and can make such repairs as he sees
fit or he can let it go for years needing
repairs, and yet he can insure it at just
the same rate as his neighbor that keeps
his building in perfect repair. On the
other hand the vessel owner if he insures
his property has to pay IS times as high
premium. If a building is damaged by
fire the insurance company makes good
| the loss. II a vessel meets with disaster
costing from $4,000 to $4,000 for repairs,
and if she be fully insured. according to
to terms of all marine insurance policies
there must be deducted from the amount
of loss one third new for old, even if the
vessel is on her first voyage. Then again
all vessels are obliged to have certifi-
cate of classification certifying when
built and the rate which they rated in
record in which they are classed; and
in order that a vessel may be able to in
sure at the lowest rates, they are always
under the control of the inspectors who
may at any time when vessel has met
| with disaster order whatever repairs
which in his judgment may be neces-
sary. The owner has no appeal from it.
He must comply in order to retain the
certificate which she must have in order
to secure business For the past three
years it has been utterly impossible to
obtain business whereby the old style
vessels which we term square rugged,
such as ships, barks and briggs could
possibly make any net earning for the
owners; and the only class of vessels
that are today giving their owners any
dividends (worth mentioning) are the
large four masted schooners that are
fitted up with all the modern appliances
such as steam engine for getting in
chains and anchors, hosting sails,
pumping ship etc., thereby making re-
duction in the number of men necessary
to sail the vessel. The State OF Maine,
which has been foremost in the building
and sailing of vessels, ought to have
| to this class of property; but it Is not
so. The State of New York in 1881 ex-
empted all vessels in the foreign trade
| from taxation. In 1887 Massachusetts ex-
empted the property, but assessed tax
upon the net earningt. Pennsylvania has
no tax whatever upon vessel property
except that owned by corporations and
doing business wholly within the State
Alabama exempts all vessels from taxa
tion in the foreign trade. Connecticut
| does the same as Massachusetts,. Let us
| look at the taxation laws of other mari
time nations. Great Britain and Ger
many levy no taxes on the properly, but
an incom e tax on the net earnings
France levies no taxes on vessel property
or income. Austria Hungary levies no
taxes on property or income. The
Netherlands levy an ineoma tax IN nat