Daily Kennebec journal., 1908-12-19
TAX COMMISSION
RENDERS ITS REPORT,
Recommends Raising Tax on Wild Lands,
Ad va|orem Tax For Public Corpora
ti0nS and Direct State Tax.

Each member Of the board should de-
vote his entire time to the duties of the
Office and they should have direct con
troll and supervision over I'll local boards
0f assessors and have full power of pre-
scrl5me rules and regulations governing
the local boards and authority to order
4 new valuation, at the expense of the
towns. when ana where they deem ii nee
essay. Failure OF local boards to obey
The written instructions of the State
board should be accepted prima facie
evidence of nor-feasanc2 on mal-feasance
in office.
The present law ni Divides that the State
assessors shall visit each county at least
once ir two wears. These visits are usu-
fall. 70 recommend that some members
OF the beard visit each comfy at least
once every year If the board is given
absolutely necessary if we are TO ap-
preach uniformity. some member should
visit the counties in tho early spring be
for the valuations ara determined and
call together the assessors for instluc-
tionS. They should personally make in
vesti$ntion to see that these instructions
have been Cbeyed. We believe that in
their report TO the legislature of their
equalization they should state the reason
Why the value OF II municipality was
lowered or raised-Whcther on account of
omitted property or because the local as
true value.
II the hoard should b. granted the fore
gong atClllp11iI powers we are Oh lIlt
opinion that, On thu whole the personnel
OF the board might be strengthened if
they should ho appointed " the Governor
rather than elected by the LEGISLATURE. Al
the present time the people cannot place
The responsibility upon any on" in par
ticlilar for the election Of II State asses
sor. IF tho appointment should be placed
in the hands of the Governor the people
would hold him responsible FOR tie wis
dnG1 Of his appointment.
The Governor should also have the
power Of removal for cause. The pro
vision that not more than two of the as
SCISSORS should he members Of the same
poljtichi party seems @ to us TO D." MISE. MISE
ward for political anxiety.
Systems For Raising State Revenue.
AT the present time the State of Maine
receives its revenue from two systems
enne is derived from tho taxation of Ger
tain classes of property i'll Il manner in
sharp contrast to that when IS N vogue,
banks. insurance companies. express
companies, building and loan associations,
telegraph and telephone companies. pailoi
and sleeping car companies and general
CORPORATION franchises by principles en-
tircly at variance with the principles IN
private individuals. The state taxes the
franchises of these cornorations rather
than their property on an ad Valorenl ha-
sis The money thus raised may propellN
I've called the amount raised by indirect
taxation. Last year the State received
about 81 500.O0h from these sources. The
balance of the needs of the state, about
81, ,230, ,0eo was raised Icy a direct tax upon
the general property within the State
There arc many who adNocate Il sep,
aration of the sources of state ana local
taxation as complete rs the separation
Of the sources of federal and state tax
alton. To secure this result there are
many who bold that the state should re,
reivc its entire revenue from special
taxes levied on selected classes or sub
iects Of property thus relieving all the
General property within the State from
the burden Of contributing any sum ioi
State expenditures.
sources in another way. They would re-
tain the State tax, hut hold 'naI M ,as' Is
more Just and equitable 10 appoftion
which the amount raised by the atven
municipality for its local purposes hears
to tho total amount for such purposes 10
Both Of the systems have many ad-
vantages bat they also have serious de-
fects which we feel outweigh The i'd
vantages-at least as applied to the si'"a-
ton in Maine.
The great advantage to be gained by
the adoption of either Of the above sys--
ter,s would be to take away. the present
incentive t" local assessors 1or vi.ia.'ns
y;,uing property at small and varyln.
percenta.ce of "the just value thereon
1t is not "iust and eHuitable' for one
town to va!ne rroDerty ut 90 per cent or
IT'S true value and another town at 6, 90
&; or 100 per cent. of it's value: II a state
tax Is to he anportioned on the basis OF
these local valuations
The commission has devoted a great
deal of time and expended conSihtr-
able sum Of money III trying TO fnd the
exact conditions in this respect that pre-
vail In our State.
The result of these labors and inves-
legations shows conclusively that the as
SCISSORS do not adopt the true market
value MS the "just value thereof"
we are forced to the conclusion that
many towns adopt low basis for the
nyrress purpose Of gaining an ille@i IL
mate financial advantage over their sis
lev towns 10y way of avoiding, their
nrorer share of the state tax. There is
Utterly no excuse In law, good morals or
cor,mon honesty for town assessors to
va,ne uroperty other than at its true mar
ket value. To obtain II uniform basis Tor
yaluinc property for assessment OF taxes
shnmld he the aim of every legislator.
no raise al our State revenues ny tax
Inc franchcs would tend to eXtraVaSant
lrotslatian If no part Of the revenue
vas 10 he raised by taxation Of the gen
era, property of the State the people
would not have that keen financial inief-
ost in legislation that Is so essential TO
economical appropriations ard TO wise
and iudcious administration or eXpepdl-
tnre. t
We believe that the present method OF
,,nyi,1ing the greater part OF the state