Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1903-08-17
The Taxation of Wild Lands,
autldidto2Oth

In another part of this issue we print
In full the questions relative to the tax
alton Of wild lands in unincorporated
places submitted to the Supreme Court
last March, with the full text of the
courts reply thereto. 1t will be re-
called that two years ago last winter
there was a movement to make the
Wild lands of the State bear a larger
proportion of the public burdens, by
putting upon them a lighter rate of
taxation than that provided for other
property Of the State. The argument
was that, inasmuch as these lands es-
cape entirely the burdens of municipal
taxation. they might reasonably be
asked to pay a larger proportion of our
avery one recognizes that the State tax,
with the present large increase of in
come from big corporate interests. in
and out of Maine, is a comparatively
small one. Taking out the railroad and
telegraph tax paid back to the cities
and towns where the stock was held
and the money returned to the people
for school purposes and the State tax
amounts to about 80 cents on thou
sand dollars of the State valuation.
Il would be folly to assert that this
small sum is a serious burden upon any
interest. AS a matter of fact major
fty Of the country towns of Maine will
receive from the State treasury this
year more money than they pay into
It. The tendency has been to gradually
relieve the cities and towns from all
the financial burdens of State govern
rnent. These burdens rest chiefly, to-
day. upon the corporate interests, the
savings banks, the railroads, and the
telegraph and telephone companies of
the State. Large corporations doing
business in other states, but which
are, today, contributing largely to the
support of our State government. So
small has become the burden of the
State tax upon the cities and towns
of the State, when the 100000 of
school tax, and the 100000 railroad
and telegraph taxes have been returned
to them, that it has been thought that
q little increase of revenue from other
sources would enable the State to lift
Il altogether. There has been Il desire
to secure this largely from the wild
lands in unincorporated places which
do not have to bear any burdens of
taxation, save those of the State and
county. The question submitted to the
court was whether. assuming that the
rate of State tax in cities. towns and
plantations is fixed at ~ mills on the
dollar of their valuation, would the bill
entitled AN Act relating to taxation of
land in unincorporated places" now
pending in this House, and a true copy
Of which said bill is hereunto annexed,
IL the same should become a law, be
in violation Of the provisions of the
State constitution? The act submitted
to the court with this question pro-
vided that 1.-The board of State assess
ors shall annually assess a tax upon
all lands situated in this State in places
not incorporated as a town or plan
tation, and not paying a municipal tax,
at the rate Of Is mills on the dollar
upon the valuation as made by said
assessors for the year the assessment
is made; and said assessment shall be
made and deposited with the treasurer
of State on or before the first day of
August in each year"
The reply of the court is direct and
to the point. 1t says: "1nasmuch as
towns and plantations is necessarily
imposed upon the lands as well as upon
the personal estate therein, the ques-
ton may be correctly stated as follows:
In levying a State tax. is the Legis-
lature prohibited by the constitution
from fixing a higher rate of taxation
upon ldnOS OutSlue VI liSoi P"A'.NN
cities. towns and plantations than the
rate upon lands within such municipal
tiles? We think the Legislature is so
prohibited by Section of Article TX,
which is as follows: All taxes upon
real and personal estate, assessed by
authority of this State, shall be appor-
toned and assessed equally according
to the just value thereof
This command of the constitution is
absolute and comprehensive. No ex-
ception is allowed for the locality of
the land, whether within or without
any particular ub-divisions of the
States territory. The Legislature can
no more discriminate in the rate of
taxation between Incorporated and un-
Incorporated territory, than it can be-
tween different sections OF incorpor.
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