Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1907-03-19

SPECIAL DencIlS were never the IOunua-
ton for taxes, that special benefits
were the subject IN after of assessments,
not taxes. to be grounded upon and
measured by the extent of the particu
lar benefit to each party assessed. that
all taxes we're to be imposed according
20 the Just value Of the property taxed
by an equal appOrtionmcnt and an
equal assessment. The opinion express
L. holds that where the tax is TO be as
SeSSed upon the basis of valuati ton, Sug
gestioES as to special benefits can never
authorize an unequal apportionmenr.
Counsel i'll the Dyar case argued that
the railroad was j peculiar benefit to
the people in the Pennington Village
Corporation and therefore sustainable,
b@t with his emphatic logic Judge Wal
ton overruled the claim upon the
ground that the Constitution of Maine
commands absolute equality in the APP
portionment of public burdens. Judge
COoley'S theories on the general princi-
pies of taxation are well enough IN
states where the legislature is not
curbcd by constitutional rules or where
inequality is expressly permitted as N
Massachusetts,.
In Auburn vs.. Paul, ST Me. 212, the
court analyZed the Maine rule that spa-
cial benefits can never support taxes.
as such. The ruling principle Of the
case is that all public burdens are 10
he met by taxes to be equally appor-
toned and equally assessed. That sne-
cial benefits are to be paid for by the
individuals benefited. The case eInphat-
iciL!ly supports the rule Of the Dyar
thar nntDinFr
cQua! apportionment of public burdens,
all of which must be met by taxes.
1t has been argued that to authorize
Portland to use the power of taxation
to ala in building a state House is no
more an unequal apportionmcnt Of n
public burden than to authorize Il city
or town 10 aid a railroad that may ben
Gift many other cities and towns. That
power was first sustained in Augusta
Bank vs.. Augusta, 40 Me 511 II is d
matter Of common knowledge among
lawyers that the power was reluctantly
sustained upon the ground that rail-
roads are no more than improved high
ways where the burden IS municipal. II
is equally we'll known that were it a
fresh question to he decided by modern
courts the power would be denied. The
point raised, however. was effectually
disposd Of in the Dyar case. There
counsel Tor the Village Corporation
made the same point. The court. afte:
remarking that the conStitutiOnalitv of
aiding railroads had always met with
vigorous opposition and saying that
right or wrong. the old decisions in
Maine could not now be ovcrruled. dis
tlnctly declined to use the analogy say
ing The tact that one step of doubt
1ul pTopriety has been taken is never
a good reason for taking another in
Inc same uIret ton. but. rather. on the
contrary. i should induce us 10 pause
and revert to fixed principles"
That Judge Cooley is strangely incOn-
S@tent with himself and that his per
sonal views, if he had been called on to
cur constitutional rule conn
equal airport comment. is we'll
illustrated by The following extract
from his book which I beg leave. to i'll
Sert out of logical order Sec page -
- 1t can be stated with emphasis that
the burden of q tax must be made to
rest upon the state at large which
may be all upon any particular
district Of the state according rs
i"d is Of general concern to the
whole state. or. on the other hand. per-
tains only to a particular district A
state purpose must be accompanied by
a state taxation. a county purpose by
county taxation, or public purpose
Tor any inferior district by taxation of
such district. This is not only just,
but essential. To any extent that one
man is compelled to pay in order to
relieve others Of public burden prop
erly resting upon them, his property
Is taken for private purposes
Judge Cooley's views quoted by
Portland relate only to states with no
rule commanding equality of appor-
Torment 1t is plain that if Judge
Cooley had been called on to construe
our constitution he would have agreed
with the decisions of our court
beg leave to add the construction
"f the constitutional rule under dis
cussion as given by our court in Water
! 1a2N -. Watervi.le 80 Ne IA. n
III opinion drawn by Judge Wiswell