The Somerset reporter. [volume] (Skowhegan, Me.) 1868-1909, 1903-08-27
Not Constitutional.

AT the session Of the Legislature, last
winter, a bill was introduced ia the
House establishing special rate of
taxation on wild lands in unincorporated
places. The question of the constitu-
tionality of such measure being raised,
the House voted to ak the opinion of
the Supreme court. The court has now
given its opinion that the proposed
law is unconstitutional.
The proposed provision submitted to
the court was the following:
"Section SO. The board of State as
SCISSORS shall annually assess tax upon
all lands situated In this State in places
not Incorporated as a town or plantation,
aid not paying a municipal tax, at the
rate of fifteen 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 de-
posted with the treasurer of State on or
before the first day of August in each
year."
The decision of the court is In part as
follows:
Inasmuch as the state tax imposed up
on cities, towns and plantations Is
necessarily imposed upon the lands as
well as upon the personal estate therein
the question may be correctly stated as
follows: In levying state tax, is the
legislature prohibited by the constitution
from fixing y higher taxation upon lands
outside of incorporated cities, towns and
plantations than the rate upon lands
within such municipalities? We think
the legislature is so prohibited by Sec. s
Of Art. TX which is as follows: San
taxes upon real and personal estate, as
sessed by authority of this State, shall
be apportioned and assessed equally &C
cording 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 division of the States terri
! tory, The legislature can no more dis.
criminate in the rate of taxation between
incorporated and unincorporated terri
| tory, than il can between different sec
tiops of incorporated territory. The
apportionment and assessment each must
be equal throughout the whole state.
The criterion established, and hence the
only criterion TO be applied, is the ''just
value" Of the land wherever situated.
The only permissible variation of the
amount of the tax is that resulting from
the difference in value. The rate must
be the same every here. Locality can
be considered only so far as it affects
value.
Judicial authority for this interpreta-
ton OF the constitution is not wanting.
| The Constitution of Massachusetts prC-
vides that taxes should be levied upon
all "estates lying within the Common
wealth." A statute imposed a tax upon
corporation dividends due non-residents
but not on those due residents. The
statute vas held to be in cor flict with
the constitution. Oliver VS.. Washington
Mills Co., II Allen, 26S. The constitu-
ton Of Michigan commanded the legisla-
ture to "provide uniform rule of taxa
ton" The Supreme court of the United
States in considering this provision said
All kinds of property must be taxed uni
formly, or be entirely exempt. The uni
formty must be coextensive with the
territory to which the tax applies. Ii Il
State tax, it must be uniform through
out the State. II county or city tax il
must be uniform throughout such county
ur city,"
After citing ample authorities to sus-
tain its line OF reasoning, the court
states: at follows that the proposed
legislation would be contrary to the cor
stituton." The opinion is signed by
Chief JUST ice Wswel and all the
associate justices.