Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1907-02-01

for municipal. educational, literary,
scientific. religious. or charitable pur-
poses, as may be specially exempted
by law.
The power of taxation and the right
| to prescribe what property shall be cX-
empt from taxation and hence it has
been held that. when not prohibited b.
| the State Constitution. Legislature can
| bind the State, by 8 contract With eth
! er an Individual Incorporation, 10 sur
| render the right of taxation, by the
agent of either a perpetual or transient
| immunity from taxation, either in the
| form of a contract to pay a fixed sum
| in lieu of all taxes or by way Of COM
mutation" whatever the latter term
| may mean: and as to sufficiency of the
| consideration for such contract the
Legislature is the sole and exclusive
judge. But this doctrine has been
questioned by the courts of many Of
TIE states. as well as by able dissent
ing opinions IL ne supreme courts of
the United Stot' upon the principle
that thu Legislature has no right to
bargain ava: til" taviEg power OF the
State. : T. = -,'.'-1. =; beyond the con-
troll of -,.trc>,.ia:- !" sis:dtur.S Rut.
however lis M! 'e. in the absence of
Il constitutional Limitation, it seems to
us that there is no room for argument
that under our Constitution no power
exists in the Legislature to exempt, by
contract, Communication, or otherwise.
any property Whatever, except certain
Glasses especially enumerated therein
from bearing its :uSt proportion of the
burdens of government. The prov:S-
ions of the Constitution are mandatory
that all taxation shall be equal aEi
uniform. and the Legislature shall pre-
scdihe regulations for a just valuation
az all property for taxation. excepting
ualy the enumerated classes. The Ian
guagc Of the Constitution il plain.
simply ard easily understood. and
pipnifestly operates as an absolute in
h,bition against the exemption, either
that specially enumerated. In Craw
rnI -. Linn county. II Or. a9i. Waldo.
O.. j.. in speaking of the effect of the
latter clause OF Section !. Art. Of the
lConstitution. says that actually for
bids the exemption from taxation %
any property whatever. except that
snecially enumerated in the clause > , :
While counsel for plaintiff frankly
sts4Iil tildl ttlt' fs'SlSltlult. uiitSE TIC
{ institution. had no power to exempt
the property of their client from tax
AZ ion. they urge that Sec. II of the
AT Of 1874 is not an exemption of the
property from taxation. but a cnmmu-
tatiOn Of the taxes. for what the Leg
stature determined to be an adequate
equivalent, and therefore is not Oh
n0xiouS to the constitutional prOvis-
ions. y sufficient answer to this POI
Sition is that the Legislature cannot
do indirectly what it is prohibited from
Going directly. That right to commut"
j. simply an incident of the right to
exempt. and the denial of the power
to exempt must necessarily preclude
the existence Of tle power to commute.
As was said by White. J.. in Louisiana
Cotton Mfg. Co. VS.. New Orleans, 81
La. Ann. 440, the right to commute
may be said to be "a payment of q
designated sum for the privilege of ey
G .nption. or the selection in advance of
d specific sum in lieu Of an ad valorcn
tax. In the first. it is individually an
exemption: if the second, then it is a
specific tax. and hence violates the rule
% ad valoren. which prescribes that
all property shall be taxed according
to value" Either view is fatal to
plaintiffs contention in this case. The
Constitution absolutely prohibits; the
exemption of any property. except for
municipal. educational. literary. scien-
tlic. religious or charitable purposes;
and. as no pat Of PLAINTIFFS property
is included within any Of these enuner-
ated classes. any law which attempts
t, exempt it from taxation is void.
That cannot be accomplished indirect
Il which the organic law declares shall
not be done Directly
The provisions of our ConStitut ion
We're manIfestly intended to require
and insure equality in the manner ana
mode of the assessment and the levy
and collection of taxes for the support
Of the government. and to impose an
equal proportion Of these burdens up
all persons within III" limits of the
taxing district. and. to that end. 10
prohibit special or class legislation %
the character sought To be upheld in
this case. If the Legislature can. for
any consideration it may deem ado
ruate, exempt or commute the taxes
Of one class Of property. or on TIL.
property or on tho property Of one tax
payer. it can do the same with any or
all property. and the proportion of the
burden maintainin" the government
borne by any taxpayers will depend.
not on the amount of value Of his prop
elty. but upon his success in securing
advantageous legislation. If such .
doctrine should be recognized by the
courts. the stitution will put no
hindrancn to rich and powerful cor
rorationss or rich men making contracts
with the Legislature for perpetual rX-
cmptinn from all the burdens of sup
porting the government. and the prop
crty owner who is unable to obtain
such contracts or Communication will be
compelled alone to bear such burdens
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