Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1902-11-05
STATE HOUSE.
Canadian Pacific Railroad Pro-
tests Against Excise Tax.
State Assessors Considered Matter al
Their Session, Yesterday.
6rigadier- General Henry L. Mitchell
Placed on Retired List.

| In response to numerous petitions
from the citizens of Androscoggir
county Gov. Hill has decided to issue
his proclamation to the effect that a
special election will be held in that
county to fill the vacancy in the in
coming State Senate, caused by the
death of Hon. Nathan w. Harris. who
was elected in September, and who
died subsequent to the election.
Late yesterday afternoon, the Governor
| issued the following notice of elections:
To the Mayors and Aldermen of the sew
eral cities and Selectmen of the severaj
towns IN the Fourth Congressional Dis
trict OF Maine, comprising the county Of
lAndroscoggin, in said State,
IGREETING:
Whereas vacancy now exists In the
representation of this State, in the Fourth
Congressional District, comprising the
county OF Androscoggin, by the death of
the honorable Nathan w. Harris, a MEM
ber-elect from said District, and
Whereas the Constitution and laws of
Maine provide that whenever vacancies
shall occur in the Senate. the Governor
shall cause precepts to be issued to the
Mayors and Aldermen of the several
cities and Selectmen of the several towns
within the District in which the vacancy
exists, directing and requiring them to
cause the inhabitants of their respective
cities and towns qualified therefor, to as
semble and give their votes for a Senator
to fill said vacancy:
Therefore, you are hereby directed AMI
required, In the name of the State Of
Maine, to notify and warn the inhabitants
OF your cities and towns aforesaid. in the
manner in which the law directs. who are
duly qualified to vote for Representatives
to the Legislature of this State to assem-
bile on the fourth Monday of December
A. ID: 1902. being the twenty-second day
of said month, to give their votes in said
meeting Tor a Senator for the id n
Senatorial District
And you, the said Mayors, Aldermen
and Seiectmen, in conducting the SAID
election, and in making your records and
returns of the same, are hereby directed
to fully comply with all the provisions of
the law. relating to the election of State
and County Officers, and known as the
Australian Ballot law.
Given at the Executive Chamber in Au.
gusta, this fourth day of November, in
the year of our Lord one thousand nine
hundred and two, and of the independ-
ence OF the United States of America
the one hundred and twenty-seventh.
JOHN +. HILL.
BY the Governor.
BYRON BOYD, Secretary of State
State Assessors Hayford, Pottle and
Simpson We're in session at their rooms
in the State House, yesterday. The
principal subject discussed by them
was the excise tax assessed by them
upon the Canadian Pacific Railroad
last April, and which has not yet been
paid. At the session. yesterday. Hon.
George NJ. Seiders, attorney general of
the State. was present, having been re-
quested by the assessors to furnish
them with legal advice in the matter.
Charles +. Woodland, Esq, of Bangor,
attorney for the company was also
present and gave his reasons for OBJ
iecting to the tax, as levied by the
board.
1t will be recalled that when the
railroad tax was assessed the question
was raised that the board haG no right
to increase the tax upon the Canadian
Pacific. The opinion of the attorney
general was sought and his views were
taken as the basis of the boards ac-
ton. Prior to this year the company
has paid u tax based upon the bust
ness done wholly in Maine. The asses
this road should be assessed in the
same manner as are the taxes against
all the other roads in the State.
Therefore, the assessors took the gross
income of the company's railroad sys-
TEN, anu NItIiout tie otsItC, tpi
the purpose of getting the average in
come per mile, SO as to determine the
amount of tax the company should pay
for the business done in Maine. The
company objected and argued that the
steamship lines which it owns and
operates should be included in order
to obtain a proper basis for taxation
purposes. The railroads alone have
mileage of 7,553.30 miles, and an annual
income of $27 1925. 229.3S, an average in
come of $3.692.20 per mile. The rail-
roads and the steamships together
have q mileage of 14.673.30 and gross
receipts of $50, ,990.54, an average
income of s2.O65.51 per mile. The COM
pany operates 232.S0 miles in Maine
The bone of contention between the
assessors and the company is whether
the Maine business shall be figured at
$3.50. 20 per mile or $2.065.51 per mile.
The difference in the two methods IS
$10.233.52. The company was assessed
the sum of $15.042.02. The tax for
1901 was s5.136.57.
The matter was discussed in all its
bearings. yesterday. although no for
NAL hearing was had.
After considering the whole question
in all it's aspects the assessors finally
decided that they could not abate the
assessment made by them in April and
that the levy must stand. They say
that their duty to the State compels
them to construe the law which inn
noses the excise tax upon railroads in
a manner that will protect the interests
of the State.
Hon. VIM. T. Cobb of Rockiand, was
A visitor at the capitol, yesterday.
BY general orders No. 90, issued,
yesterday, by Maj. Gen. Augustus Is.
Farnham, adjutant- general of Maine.
Henry l.. Mitchell of Bangor. having