Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1903-08-17

chusetts provides that taxes should be
levied proportionateiy upon all
estates lying within the Common
wealth." A statute imposed q tax
upon corporation dividends due non
residents but not on those due resi-
dents. The statute was held TO be III
conflict with the constitution, oliver
v. Washington Mills Co.. IL Allen, 2G8.
The constitution of Michigan COM
manded the legislature to provide
uniform rule of taxation" The Sill
preme court OF the United States in
considering this provision said: All
kinds of property must be taxed uni
forrly, or be entirely exempt. The
uniformity must be coeXtensive with
the territory to which the tax applies
If State tax, it must be uniform
throughout the state. If a county Or
city tax it must be uniform through
out such county or city" Pine Grove
Township V. Talcott, 10 Wall 66e, 675
The constitution of Wisconsin con-
tanned this clause: "The rule of taxa
ton shall be uniform A statute au-
thoriZed a city TO tax lands within the
city limits. laid out into city lots, at
different rates from those not so laid
out. Held unconstitutional. KnoWlton
v. Rock County. . Wis. 40. The con-
staution Of Ohio commanded the legis-
Stature to pass flaws taxing by a uni
form rule * Y Y X X all real and per-
sonal property according to it's true
value In money" The Supreme cour'
lofaOhio SAID of this clause: The gen
3erll assembly is nolonger invested with
The discretion to apportion the tax and
to determine upon what property and
in what proportion the burden shall be
laid. Uniform rate per cent. must
be levied upon all property subject to
taxation according to its true valIa-
tom money SO that all may bear al
eutMf burden" GAINESVILLE V. Richards,
5ohio ST., $50. In New York was :
sstHtute authorizing a tax payer to de-
duct his debt from the valuation of his
personal property except that of his
shares in National banks. This was
held TO be in conflict with the United
states statute requiring such shares to
be taxed equally with other monied
capital. People V. Weaver. 100 L. S.,
$50. the constitution of Oregon com
manded the legislature to ''prONide by
law for Il uniform and equal rate of as
sessment and taxation and to pre-
scribe such regulations as shall secure
Il Just valuation for taxation of all
property both real ara PERSONAL \
statute levied Il tax - S1.25 on each
bicycle without regard to value. Held
unconstitutional. Ellis V. Frazier,
COreEon) SO l.. II. A., Ash.
1t follows that the proposed lcgisla-
ton.
Although these questions submitted
by the House of Representatives were
not received By the justices until af-
ter the adjournment of the regular
session of the legislature the question
discussed in the answers OF the JUS
tees, % Me, 564, as to the lropriety
and duty of answering questions pro-
pounded under somewhat similar cir
CumStanceS does not here arise, be-
cause of the fact that the present legis-
laturc is to rcconVcne in September OF
this year. when it may consider tho
subject matter of the questions.
ANDREW Z. WISWELL,
LUCILIUS A. EMERY,
WIN. =. WIIITEHOUSE,
l.. G. STROUT.
ALBERT L. SAVAGE
FREDERICK y. POWERS,
HENRY c. PEABODY,
ALBERT NJ. SPEAR.
Portland. July /, 1908.