The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1900-03-06
REPORT OF SPECIAL COMMITTEE
ON ASSESSORS DEPARTMENT..


M. Cloudy introducsd thss following
report:
The joint special committee appointed
severui months sinos, to confer with the
assessors - 30 Whistler serious discrimi-
nation existed In relation 10 valuations
and taxation Of the sevsral Glasses Of
property on which revenue was raised 10
meet the oity's expenses. beg leave 10
report ~ follows;
The date on which your com rittee was
appoipted was too hate to get any salts
factory results which might be utilized ~
the assessors for last years tax levy, nos
withstsnding which however, the oom-
nittsee met the assessors several times
for consultation on the subject.
The first itsm considered, was In rela-
ton to the poll tax rata Al old Portle I'd
bad previously reduced the poll tax from
three dollars par capita 20 two dollars.
and whereas the Oily OF Desring's rate
which had TO be settled one way or the
other. hence, the question was, whether
to advife the restoration Of the three dol
lar poll-tsx to old Portland, or to recon-
mend the establishment OF the two dollar
tar for greater Portland.
After several conferences, the ASSESSORS
and committee came to the unanimous
conclusion that 10 would be better to rec
ommend the two dollar rate, thereby
making the same reduction to the inhabi-
tants OF the Deering dis riot that had
obtained In Portland.
This action lost to the enlarged city q
revenue Of several thousand dollars. but
q tavinR OF one dollnr to each poll 'tax
payer, thereby, establishing permanently
the two dollar poll-tax for the future.
The second Item considered, was I'm.
proved real estate, such as business
blocks. residences. industrial establish
| ments, sto.
After several conferences with the asses
ssors, your oommittee would report ttat
they are OF the unanimous opinion that
valuations as now levied on imI r5ved real
as ate, are fully up. In not In excess OF
the standard thas ought 60 prevail In
equity ms compared with valuation on
onsT GLASSES Of property
Hence, no additional revenue could be
consistently secured on It particular
Glasses Of property recorded In the I'M
proved real estate schedule.
| The third Item considered, was unim-
poved IeM estate In regard 20 which there
have been many complaints IF disorimi-
Ina'ion.
Your COMMITTEES found that with few
rare exceptions, this class Of properly was
eitimatsd very close to its ma ket value.
not " outstanding the committees previ-
us assumptions to the CONTRARY.
| Hence. no apparent iDcreass OF revenue
/
erty.
The fourth item considered, was mer.
ohsndise stocks, fixture. etc.
In the Judgement Of the committee. the
| Board Of A assessors have used their utyn ost
endeayors 10 ascertain the fair aud
equitable valuation on all such property
as 10 subjsot to taxation under this
sohedule; Its ohsngeabls and variable val
ution being most complex QUESTION
undoubtedly leads to some under and
| somstimes to over valuation. Hence no
criticism could be justly pade In re alton
t. THEIR Judgment on this particular
class OF property.
The nth item. WAS that undeflnsbls
and freq usntly unftndable class of taxable
property known as personal
Three ASST ssors undoubtedly USED their
best endeavors TO reach just tasis Tor
! va uRtion on such cinsses Of property.
| Nevertheless, from personal examine
tion. your committee believes that large
Increase In valuation OF suon property
might Justly and honestly be made by the
assessors without injustice to the fortu-
| nate p ssessois thereof.
| Finally, the sixth, and most important
item of taxable propsrty to which your
| com mittee desired to give their attention
4 because they believed 10 to be the one
line which practically escaped by unoon-
stitutional legislation Its fair share In the
maintenance OF the public expenses. A.
the semi public corporsts property known
as public utilities, suoh as steam anu
street railroads. Telephones telegraph,
water and electric light and power oom-
panies.
The valution for taxable purposes en-
such property being largely fixed by
political manipulation and Legislation,
state and municipal.
The commites's reasons for suoh con-
clusion, light be cited In the following
statement OF com parirors.
! Twenty years ego, the polls OF old
Portland were &, 564. IL 1888, they were
IL ,698 m increase Of about 50 per mt.
In 1879, the real estate YVES valued sl9.-
| S25, 800; In 1s0S, II was 81 ;5s, 600, 40 IN
crease Of about 20 per cent. 10 1872 the
| personal estate valuation WAS $40, 800 l2s
| In 1898 1t had inoreaeed to Sls.e5i. ~.
| or about 81 per cent. The ratio OF tnor' asr
shows something decidedly wrong In the
valuation OF such classes Of property, as
It Is gepearlly regarded that psrsonsl es-
| tate INCLUDING corporate, has increasso
much faster tran real estate, Is there
any reason why the ratio OF increase OH
| this class Of property should not have
held very nearly up TO the standard the
increase In polls and improved mi uu-
improved real estate; unless spsoisl, un-
| Just and uuooIstitutiou al legislation at
| Augusta In con Injunction with tinidity
| on the part OF our local assessors and
other offoiaIs who are afraid of corporat'
Influence, may be the explanation OF the
discf I'm ination.
10 illustrats specifically. The Port
land Street Railway company with Its
immensely valuable Investment not in
| GLIDING valus of franchise rights Tor
which Ii pays small state tax, pay ing
into tina city treasury of old Portland In
1898. only about $500 which would lie
on IA valuation Of s5out 5000 0 against
81 800 900 at least of value, and In COM
paris)n with which. several inanufa1tur-
Ing plants In the city Of Portland oontr'-
buted larger revenue to the city. On
similar basis the p. s. X K. should have
paid 500, COO or more into the treasury.
The New Enga nd Telephone and Tsls-
geaph company pays nothing into the
elty treasury with the exception OF .
small tax on low vAlu alton on their
exchange building corner of MIX and
Echangs streets In this city. Their total
tax being $S6i annually and yet without
doubt, they have an Investment within
our city In excess Of NO hundred thous-
and dollars In poles, wires. instruments
oonduits and other valuable property, on