Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1904-06-22
CALENDAR OF STATE BOARDS.

Augusta on tuesday, Juno ~, at ~
4. M.
Regular Meeting State Board of Health
at Augusta, Monday, June 27.
Next Meeting of Governor and Execu-
tive Council, Friday, July 1st., at
p. M.
Railroad Commissioners Will Have
Hearing at DanvilIe Jet, July IS, at
II A. NJ, on Petition Of City Of Au-
burn to Cross Tracks of Grand Trunk
Ry.
Annual Excursion Maine Sportsmen's
Association to kineo, Saturday, July
2, to Monday, July II.
NO feature of the matter of assess
ing taxes gives us so much trouble as
personal property" said Chairman
ppttle of the board of State assessors
on Tuesday morning. The remark
Was called forth by reason of a ques-
ton which the board had been called
upon to answer from the town of LIN
coin, Penobscot county. A resident of
the town Of Lincoln, Mr.. Asa clay,
owns n portable sawmill which he uses
for the purposes of saving spool bars.
While the destination of the spool bars
is not material to the story, it may be
stated that the entire product of the
portable is taken by the spool mill OF
Mr.. John MacGregor i'll Lincoln. For
the past two years Mr.. Clay has had
this portable mill located in the town
Of Burlington, which IS not great
distance from Lincoln. The mill was
there on the first day of April of the
present year. When the assessors
Of th.. town of Lincoln made up
their valuation OF the town they in
cludcd Tie portable mill in assessable
property Of the town. This they did
under chapter 2. Sections l. ana Is, Of
the Revised Statutes, which reads as
follows:
cha ,trr ., Section l.. All personal
property within or without the state.
rxc"r; IN cases enumerated IN the fol-
lowing section. shall bc assessed to the
owner i'm the town where he is an in
hJhItInt on the first day Of each April.
Sect. IL. The excepted cases referred
to In the preceding section are the fol-
lowing: /. All personal property en-
pluy-! ia trade. in the erection OF
buildings or VI SSrls, OF IN the mtch.nl-
VA ants. shall ~ taxed in the town
where. SO employed on the first day of
each April: provided that the owner.
His servant. sub contractor or agent 5"
employing il. occupies any store. shop.
mill. wharf. landing place or shipyard
therein for the purposes Of such en-
ploym"nt.
IL is evident. though nothing definite
On tn point appears. that after the tax
had been ass"Ss;,.d Mr.. clay dis
agreed AZ to tn" legality Of til" tax. for
Tie state asScSSors have received a let
ter. signed 10y VI. II. Pinkham, chair
man Of the board Of assessors of Lin
coin, ANA Mr.. Gay. asking if the action
of the ns:-"S~urs in the ease was within
the law. Their" is no decision of the
Maine courts covering a point of this
kind, so the assessors Wcr" Obliged to
look clScWh re- for authority. In the
10th Massachusetts report there is a
ease Iusham vs.. c"Wl"s ct ais, which
covers an identical point involved in the
Lincoln ease. AS the law of @lhSSa-
cl,IISctts in regard to Tho taxation OF
personal property is lractirllIy the
same rs i'm Maine, the assessors felt
SAT. in following this decision. The
decision of the Massachusetts court
Sustained the position of the assessors
ur Lincoln that the portable mill was
toxabIr in the town where its owner
WIS a resident. The decision follows:
"A portable steam sawmll tenn
rorarily looted in II town on the first
day of May is not taxable there as
..,,,,,I,;n.,, .n,rloved in any branch of
,,,.,,,,r,ct,tr..e', ana situated or en-
,I,,od- th.rr within the meaning of the
public Statutes. 4. II. y. 20. q. ,; nor
i" y" .,.s, ,hnr, e tbo owners
'',.,.,,.,. o.c,,,,,nrv of lana with saw
,m =, 40 nr1, evidence that he there
,'i.,.,,,1i.d = monufactorv. store. shop. or
wb.Jf rs reo,ired by 81. L."
The State board has written Mr..
pinkham that in their opinion the local
hn,rd of the town acted within the law