Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1905-02-22


one piece of property upon gross re-
ccipts and another upon its actual
value, because it is Unconstitutional.
ana Tor that reason ] believe that no
property should be taxed upon gross
receipts. THE broad doctrine that
one kind Of property may be so diff
iercnt i'll character from the general
mass of property that it may be set
;part for Il special method of taxa
tion without uniformity of value or
equality OF rate as between such
classes ana the whole taxable prop
erty of the State is fraught with cx-
trem" danger" That is what Chief
Justice Dixon says upon the question
OF cohstitutiona!ity of taxing rail-
roads upon gross receipts" Let it
be conceded that railroad property as
Il class may be taxed at two per cent
on gross earnings, which is, say,
equivalent to the rate of one per
cent on actual value, while the other
property is taxed at the rate of two
per cent of the actual value. the con-
Verse OF the proposition must be true
that railroads may be compelled by
legislation to pay ten per cent of gross
earnings, equivalent to rate of five
per cent on value, and the remaining
property of the State escape with Il
rate OF two and One-half per cent on
its value. EuuiValcncy in law or fact
Is not essential to such u system. No
attention to uniformity in valuation
or equality of rate is necessary, for in
the exercise of the sovereign power of
taxation the limit is confined only to
the amount needed for the legitimate
wants of the State and the burdens
may be distributed among the classes
Without respect to the relative por-
tons eXacted from each. The diff
terence in Industrial condition or
character of property or income there
from may demanda different admins
tratiOn To ascertain the elements of
value for the levy of the tax, but are
there rational grounds for the cldSSiti-
cation which merely result i'll the
changing of TIL" rate of taxation: The
elements entering INFO and the pro-
cess Of measuring values must wary
from lands to highly complex indus
trial enterprises. but when the value
is determined by appropriate method
the rate shall be uniformly applied to
impose equal public burdens upon all.
If the fourteenth amendment gualan-
teeing to persons the equal protection
Of the law prohibits unjust discrimina-
ton between those in IL class. does it
likewise prohibit discrimination be
tween the claSSe ana inhibit laws
which tax property in one class at one
rate and the property of the second
class at another rate where the real
distinction is in the name or charac-
ter of the use made of the property
The bill that | have framed and
which has been printed, many of YOU
have read. 1t provides that the As
SCISSORS of the State shall be !; taxing
board to set uniformity of rate and
taxation. How does the bill provi1"
for that? BY the Clerk of courts fur
nishing upon the first day of May to
the Assessors the taxable property.
both real and personal in their coun-
ties. so that the State Assessors will
have the full value of all real and
personal estate; and then it is Il very
easy matter to get a rate; and then
the rate will be uniform. so they can
tax railroad property the same as
other property. One will say: 1t is
impracticable because some railroads
are rot worth anything. The thing to
do is to ascertain the market value
If a railroad has no market value
then it is assessed upon its actual
value whatever it is. Then YOU have
Il uniform rate and uniform taxation
throughout the State In this State
our expenses are about 81 1000. 0OO., or
S2,l0O, 600, and the revenue of this
State comes largely from the real es-
tate. About $4,000. comes from th..
railroads of the State, as they are
taxed today. express companies. cor
porationS. etc. pay some of the taxes
NO wonder the farmers in the State
are not prosperous. No wonder YOU
find abandoned farms here. We are
living in Il Stat that taxes ore kinJ
of property in one way and a niece Of
property that is better able to paw
taxes than the farmers of the State
are, ill another way. But the farmer
does not find any fault. There is not
a farmer anywhere but is willing TO
pay his taxes at the same rate at
which other property is taxed. But
they 40 murmur. and they will keep
on murnuling until the people rise up
IN their might and demand that all
property shall be taxed equally in the
State Of Maine.
Take the Maine Central Everybody
Knows 1t is a Wcll-equiped road. it
gives the people grand service s,
does the Maine Central. WHY should
they not do 50? They have had ex-
traordinary privileges given them
iney have been exempt from taxes
Tor the last thirty years excepting for
"ne-htlf Of one per cent upon lie
gross receipts. Suppose vou tax tn.
Maine Central the same as YOU would
The farms of he Senator from Oxfor1
now much tax do YOU suppose Won
would get You would get between
seven and eight hundred tho,1Sand
collars from the Maine Central alone
II you tax all the railroads the same
as you would my farm or your farm
and YOU would get between fourteen
and fifteen hundred thousand dollars
as lnuch as 1t costs to run the whole