Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1902-04-09
STATE HOUSE.
Assessors Will Tax c. P. R. as Other
Railroads Are Taxed.
Attorney General Seiders Believes Uni
form Method Is Proper.

! The Journal recently stated that the
Canadian Pacific Railway, through it's
attorneys, had objected to the methods
adopted by the members of the board
of State assessors in assessing the ex-
else tax against the company for this
| year. The assessors propOsed to take
| the average income per mile over the
| companys railroad systems for the
purpose of determining the amount of
tax the company should pay for its
business in Maine. The company OBJ
| jected and argued that the steamship
lines which it operates should be in
| Guided in arriving at the proper basis.
! According to the assessors ideas the
company should pay a tax of $15,O42.O2,
| but according to the notions of the
company the tax would be only $4,SOS.-
| 80. difference against the State of
| s10,233.52.
The gross receipts of the company
over its railroads alone amounted Hast
Year, to $27,925, 2293S. The number of
miles operated was 75633O, an aver
age income per mile of $3692.20. The
| company operates 232.S0 miles in
Maine. The rate is therefore IA per
cent, amounting to $15,04262. The as
! SCISSORS believe this is the legal and
| correct tax and Attorney General
Seiders practically agrees with them.
The company wants the whole mile
age Of the company's lines, reckoned
railroads and steamboats,, as follows:
Miles operated, 14,673.30; gross receipts.
$50, 301, 990.54; average per mile, $2O65.-
81; total tax, $4SO8.5O.
In speaking of the matter, yesterday,
Hon. George Pottle, member Of the
board, said:
THE attorney general has informal
ly indicated to the board what he be-
lieves to be a reasonable construction
of Sec. AZ of Chap. 6, Revised Statutes,
as amended by Chap.-145 of the Public
Laws of 1901, in connection with the
taxation of the Canadian Pacific Rail-
way. At the same time, the fact is
recognized that the clause, railroad,
line or SYSTEM as used in the law, is
capable of more than one construction.
But it goes without saying that when
we are in doubt as to the proper con-
structiOn or meaning of the law, we
are ustified-mOre than that, it is our
duty to put that construction upon the
law which is most favorable to the
State. The intention of the Legisla-
ture' is phrase quite commonly used
in the opinions of our supreme judges
as published in the Maine reports and
it is a significant fact as showing the
intention of the Legislature of 1881,
that the original act providing for the
taxation of railroads upon their gross
| tr y1cn a fiOp Chan nf
the Public Laws of 1881 is entitled:
An Act in Relation to the Taxation of
Railroads.
While recognizing the fact that d.
vergent opinions are held by some of
our most eminent lawyers. I believe
the most reasonable construction to
adopt is that the law applies only to
railroad lines. We shall certainly call
the attention of the next Legislature
to this matter and if we are in error,
a remedy can be found, provided a
judicial decision cannot be obtained be-
fore that time.
I'm the opening chapter of Mr..
Blaine's Twenty Years in Congress-
the author gives a most graphic ana
interesting account of the acquisition
of the territory of Louisiana during the
administration of President Jefferson.
After the bargain had been made be-
tween the representative of Napoleon,
the first Emperor, and Mr.. Livingston,
our minister to France, and Mr.. Mon
roe, the special agent of President JEFF
ferson, NapOleon's prime minister,
most conscientious man, in drawing the
treaty desired to give the United States
a perfect title, a title free from am
biguOus phrases, a task which he found
somewhat difficult to perform. He in
formed the Emperor that it was impos-
sible to avoid Obscurity in describing
the boundaries of the territory. The
characteristic reply of Napoleon was
that if an obscurity did not exist in
the treaty as drawn it would be good
idea to put one in
cot course / do not wish to intimate
that our lawmakers purposely put am
biguous phrases into our laws, but such
phrases nevertheless appear, az the
records of our courts so often show. 1t
is stated of the late Senator VIM. FIT
Fessenden, who was great lawyer
and was for years one of the leading
minds of the United States Senate that
when he was practicing law in Port
| land before he entered Congress. a man
came to him for legal advice and stated
his case. Mr.. Fessenden gave him the