Daily Kennebec journal., 1906-01-08
W|LDLAND TAXES.
IA Clear Explanation Of
an Erroneous Idea.
They Bear Their Proportionate
Part, Same as Farms.
Facts and Figures Which Tell The Story,
After Careful Examination.

body held in Bangor not long ago, dis
cusSed the taxation of wild lands in
fashion which attracted widespread at
tentiOn and evoked much comment. The
matter Of regulating the taxes upon
wild lands in Maine is one which has
been very generally discussed and on
which there exists wide variance of
opinion. In his address Mr.. Gardner
made an attack upon the Hon. F. Nj.
Simpson, the chairman of the State
Board of Assessors, on account of hold
ing the position Of treasurer for the
American Realty Co., a corporation
hich owns large tracts of timber lands
in Maine. If Mr.. Gardner's argument
should be carried out to it's logical con-
clusiOn it would disqualify any citizen
of the State from serving as town or
city assessor it he chanced to be the
owner of property in his own town or
had at any time ever been employed by
any person or corporation that owned
any considerable property interests
there.
IT. view of the great interest and i'm
portance of this matter, the correspond
ent of the Herald this week made an
investigation of facts in relation to the
valuation of wild lands of the State as
fixed by the State assessors. This is
Done with no intention of discussing
the merits or demerits Of Maines tax
system, which is another matter en-
tirely
The late ex-Gov. Daniel F. Davis of
Bangor, who Was q student of forestry,
after making a careful study, estimated
the area OF what can be fairly cOnsid
cred rs wild lands in this State at 49,
600 00O acres. In the unilcOrpOrated
townships there are over 5000, 900 acres
of wild lands. the remaining 100000
being situated in partially settled towns
and plantations. SO, when the State
valuation of wild lands was fixed ap-
proxinately at s3O.0O0.OOO, it must be
borne in mind that this valuation APP
Plies only. to the unincorporated town.
ships. Nearly one-third Of the wild
land is situated in towns and planta-
tions, but this is taxed at the munich
pal rate, But, as 4 rule, it is valued
considerably less rcr acre by the local
assessors than is similar land in the
urincorporated townships. where the
tax is fixed by the State assessors.
Since 1898 there has been a marked
increase in the value of the timber
lands Of Maine, as is proven by actual
sales and the prices of lumber products.
This is a fact which no doubt has been
considered by the State Board of AS
SCISSORS. lii 1898 the wild lands in unin-
corporateu townships, including the
growth on public lots, were valued by
the State assessors at SIG &C.,, ,694. In 1900
the tax on these lands was Increased to
ST.? G31 1oj. In 1901 the Hon. F. NJ. Simp-
son was chosen a member of the State
Board of Assessors to succeed the Hon.
William c. Marshall of Belfast. In the
following year. 1902, these wild lands of
which mention has been made We're
valued at S26,279,7..S: in 1904 these val
ues were increased to $29.S10. .964, which
is the present State valuation.
In the four years during which Mr..
Simpson has been a member of the board
the valuation of these unincorporated
townships has been increased SO 80? oo9
or a little more than 50 per cent. Th..
valuation in 1904 would have shown Il
much greater increase in the will land
had it not been for the devastating for
est fires of 1903. which ruined thousands
of acres of tluable timber. and as a re-
SUIT lnP NdiuttlOIl OI MANY tOWnSlIDS
was materially reduced.
The American Realty Co. owns 200 900
acres of wild land in unincorporated
townships. They are located in q differ
cnt townships, in Aroostook Penobscot
Piscataquis and Somerset counties
These p townships. including the growth
on public let's, in 1900 were valued by the
State assessors at sTS,96S. In 1904 they
were valued at $1,204.2J6 During the four
years in which Mr.. Simpson has been on
the board of assessors the 81 townships
in which the American Realty Cos
lands are located for the purposes of
taxation were increased in valuation si25.-
eSs. or about 80 per cent.
In 1900, the cities, towns and planta-
ticns were valued at s317 .Of7 S9i, and in
1904 1896 fi3,c.O. an increase of S19J1l. 49, or
a little more than per cent in the four
years.
Apparently the average person who
writes about tax reform assumes that
farms are assessed at their full tax
value. But this assumption is entirely
erroneous. The Herald correspondent
believes. from the investigation which he
on farms is below three-fourths of their
actual value. 1t is a fact which can be
proven that during the past year there
have been frequent sales of farms at
more than double their assessed valua-
ton.
Maine tax laws recognize the import
ance of the agricultural interests of the
State. and i'll no other industry is there
so much exemption from taxation as of
property connected with the farms. All
farm implements. all farm products. and
the machinery used on farms while in
the hands of the farmers. are expressly
exempt from taxation. For the purpose
of illustrating the increase in the tax
alton of wild lands in Maine by the State
board of assessors, the townships con-
tanning the 100000 acres of land owned
by the American Realty Co. are select
ed:
TOWNSHIPS CONTAINING AMERI-
CAN REALTY co. LAND.
Aroostook County.
Val Val.
'ror,,s,,in : r W-aSc eco en- S-- 10