Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1903-12-16


and full share of the tax levy, and by
SO doing increases the rate upon that
class of property that is assessed for its
full share and in addition has an in
| creased amount added, by paying the
| tax that should be assessed upon the
property that is escaping, gives to those
unfairly taxed a cause for complaint.
And it is the duty of all good citizens
to see that such injustices shall cease.
The grange stands for equal rights to
all under the laws. in taxation as we'll
| as in all other things.
Our declaration of purposes declares,
eve are opposed to such spirit and
management of any corporation or en-
terprise, as tends to Cypress the people,
and rob them of their just profits; we
are not enemies to capital, but we op-
pose the tyranny of monopolies.'
I'VE desire only self protection and the
the protection of every true interest
of our land by legitimate transactions.
legitimate trade and legitimate profits"
In the application Of these principles
the grange of Maine, for several years,
has engaged in the effort to secure as
far as practicable, the enactment of
wholesome laws that would secure
equity and justice to all. In the as
sessment of taxes we are not enemies
to capital nor of any corporation that
will advance our industrial interests.
for we we'll understand the very close
interdependent relations of all forms
of business, to each other. Agriculture
being the foundation upon which all
other interests depend, we ask that it
no rr;x, fai, nd oh
all other industries. The farmers
of Maine feel that they are not receiv-
ing a fair deal in the assessment of
taxes. The object of civil government
is to protect the private and public
rights of the people. To maintain
civil government it becomes necessary
to collect revenues, by taxation, from
the people, and industries that are to
be fostered and protected under a form
of government such as We have in the
United States. The people elect their
rulers and lay down laws whereby pub
lie officials are guided in the admins
tration of municipal and state affairs.
1t, therefore, becomes highly import
ant that the people, from whom the
authority of the government is derived,
should intelligently understand the adj
ministration of public affairs. so that
laws may be enacted wisely to pre-
serve equity and justice between its
people.
That revenues may be collected
equitably, it becomes necessary that
all individuals and property should be
appraised honestly and be taxed at a
horizontal rate.
r-i ir1n ho no of
Maine has contended for years and
does not now seek any special favor
for the farmers over that enjoyed by
other classes.
But it is because of apparent irregu-
larities and injustices that we COM
plain. 1t has been the fixed policy of
the State for many years to tax the
excess value of shares of stock in
manufacturing interests to their in
dividual owners. That is the value of
the plant and all equipments is taxed
to the corporation and after this valua-
ton is taken out, whatever excess val
lie, represented by the stock invest
ment, is to be taxed to the individual
owner. 1t also appears that in 1843.
Sec. %, Chap. 6, r. s., was enacted for
the purpose of several corporations. as
it appears only four were ever in exist
ence in the State. By the terms Of
this section all the property of the cor
poration was taxed as real estate and
the shares of stock were not taxed to
| their individual owners. None of these
corporations are in existence today,
but it is found by investigation that
very many of the corporations of the
taf oh Vt no To- ad
| under the terms of Sec. %, We're TAX
| ing advantage of this old statute,
| which has been termed obsolete as
| none of the corporations that it was
| enacted to create are in existence today.
| And they are failing to conform to the
| law as it is today, governing the tax
alton of corporations, but are using this
| Section % as cover to escape paying
| the tax on individual shares of stock
| required by law. The Legislative COM
| mittee of the State Grange attempted
at the last session of the Legislature
| to have this section repealed, not to
| change the present law in any way, but
| to remove this obstacle, that the terms
| of the present law might not be vio-
| lated. AS full report of what we were
| trying to accomplish will be given you
at this session in the report of the Leg
islative committee, 1 do not propose to
| enter into a detailed discussion of the
work done. Suffice it to say that the
House voted unanimously to repeal Sec
ton Is, and it was lost in the Senate
on a vote to reconsider, by 10 to 16. The
peculiar thing about the discussion of
| this question in the Senate was that not
one of those who spoke in opposition
to the repeal of the Section %, had one
word to say in defense of violations of
| the present law. But the whole cOnten-
ton was that it was not fair to tax
| the individual shares of stock to their
owners, as the law plainly says shall be
done. In the effort made before the
Senate your committee received able
and aggressive support from Hon.
Forrest Goodwin of Somerset county.
who led the fight for the grange. We
also were supported by Senators Alden.
Bryant. Buck, Clark, Dudley Guernsey,
Knowlton, Libby, Marley, Morse,
| Pierce, Pike and Staples of Knox.
| Several years ago, through the efforts
of the State Grange, laws were en-
acted which have undoubtedly in
| creased the revenue of the State, and
with this increase of revenue has come