The Portland daily press., 1897-01-08

nifcent forests, and general diffusion of
education and knowledge free to all. In
none is the standard of excellence and in
telligence higher.
Every person within our borders enjoys
fully the blessings of personal liberty and
individual security.
Our many miles of seacoast, with its
cool bracing air in midsummer dotted
DER with comfortable and often elegant
summer cottages and hotels indented
with numerous harbors, bays, and inlets,
presents to the summer tourist or resident
unrivaled advantages and attractions
Our vast forests abound with moose.
deer, caribou, and other game Our
streams. lakes. rivers and bays, we'll
stocked with many varieties of fish, offer
to sportsmen unequaled attractions, and
bring, with each recurring year, large and
steadily increasing numbers of people.
whose sojourn here is pleasant, healthful
and beneficial to themselves and profit
able to many of our own citizens.
Certainly it would seem that we have
ample inducements to retain our own peo-
pie, and to draw those to us from other
lands who are desirable and worthy to
enjoy these advantages with u.s.
The burdens of taxation in most of Off
towns are comparatively light, but must
necessarily be somewhat commensurate e
with the privileges enjoyed. We cannot
reasonably expect to have good schools
good roads, good municipal government
and all the comforts and blessings of a
highly civilized community, without pay
ing for them, and I believe that the tax
payers generally, are willing to do so.
They do however, rightly insist that the
assessment, as far as possible be made to
bear equally and equitably upon all prop
erty and residents. People do not COM
plain of taxation which is burdensome, if
4 Sc
equality. We had ample evidence of this
during, and for time after the close OF
the late Civil War.
It is sometimes said that if certain spe.
cies of property is taxed the possessors OF
owners will leave the State. 1t is not
worth while to bride such men to stay
here by emitting to tax them or their as
sets. The man who will not willingly
bear his fair share, but desires to load
1t upon his neighbors. we can well spare.
All farms, timberlands, mills. factories,
railroads and the like are certain to be
included in the tax CATERERS list and
should not be compelled to pay unreason-
ably high taxes by reason of other assess
able property escaping taxation.
In this connection l would urgently i'm
press upon this Legislature the advisa
bility of going slow and using great care
in exempting property from taxation. The
tendency in this direction should be
checked. 1t was one of the greatest evils
of the middle ages.
To exempt or to fail to tax is simply to
add so much more to the amount placed
upon property which is included in the
lists; and often this additional burden is
placed upon property that can i'll afford
to Bear it.
The biennial State valuation of the State
board of assessors will contain very i'm
portant information for your considera-
lioa. 1t will show Steady though not
very large increase in wealth, and, judg-
ing by the increase in the number OF
polls there must have been an additional
increase in population of $1,000 in the last
two years.
The wisdom of the Legislature in Great
ing this board has been fully justified by
experience and the faithful work it has
DONE
Under the old system once in ten years
only were values equalized and changed.
Under the new this takes place every two
years and keeps the amount of tax as
sessed more equitable and proportionate
to the value of property in the various
cities and towns.
Now our valuations, upon which State
and county taxes are assessed, readily re-
spond to and are based upon any changes
in value very soon after they occur.
I am glad to know that the board OF
assessors have not so much endeavored
to be able to show a large increase in
wealth as to more thoroughly equalize
the values placed upon property, and it
is gratifying to learn that acting under
this rule, notwithstanding large deduc-
ton of SO, S14 800 from vessel property,
which they were compelled to make under
the shipping act of 1895, they are still
able to report an increase in these times
of depression of $4,022, 62S.00.
In the end there can be no doubt that
it is the part of wisdom not to create
imaginary values upon paper. but to act
under the rule, which has guided the as
SCISSORS in making their valuation that
no property should be valued beyond what
it is reasonably worth
We should not, for the sake of showing
prosperity or increased wealth, raise val
ues beyond what the facts will warrant.
This board of State assessors, ever since
its creation, has, as all well know who have
had personal intercourse with and bust
ness before them. endeavored to do their
duty with great fidelity and fairness to all
the various property interests of the State.
They found grave inequalities, which
they have. as far as they reasonably
could, corrected, SO as to promote equal
and just taxation.
The task before them, to obtain an
cQQlldplG dilQ JUST NdludliOil, WliiCli
should do injustice to no interests and no
class Of property has been zone difficult
to perform; but they have been equal to
it, and the people are very generally well
satisfied with their conclusions.
I think the State owes to them very
much for the impartial, patient and in
telligent investigation which they have
given to the many important questions
that have come before them, and the en-
inently fair and just conclusions at which
they have arrived.
This board is of so much Importance
it being very desirable that all should
have confidence in it-that know you
will see to 1t that none but men of abil-
ity, sound judgment, strict integrity and
business experience shall be selected to
act as members of it.
The people should have as implicit re-
lance in this board of State assessors,
and should feel as much confidence in the
correctness and j1stness of their conclu-
sions, as they do III the judiciary of our
State, and it's standard of integrity should
be as high.
FINANCES.
The financial condition of our State, its
available resources under existing laws,
and it's probable annual expenditures is
subject in which ono and all of Olr naO-