Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1908-12-23
TAXATION.
pppoRr OF THE STATE TAX
COMMISSION.
.,.ouMENpArIoNs WHICH IF ADOPT
ED WOULD MEAN MANY RADI-
CAL CHANGES.

ia lengthy report submitted last FRI
a., the special tax commission appointed
,.., wear gives the results Of It's efforts to
lo,;se metbods whereby tax burdens may
10 more Justly appertioned in Maine. The
significant feature of the report is the
rscommepdation that the State tax be APP
.o,tio,,ed on land values-a direct method
=, largely increasing the tax on wild
lands,
In presenting their report, the commits
S;opers say: ave believe the adoption OF
these recommendations will result in such
an increased State revenue from indirect
taxation that the legislature can prudently
,educe by one-half the amount OF direct
state tax. should this be apportioned to
land values alone, the State tax on cities
and towns would Be reduced from $1,000
900 to 10000"
following 10 summary Of the report:
The state, county and municipality
must have money with which to carry ON
sS ss m sesea to Ss raised i dISsrstion.ry
With the people or their duly elected rep
rssentstives. The psople have NO right TO
complain Of the anso0nt rat6od, for this
amount they themselves dstermined; but
they do demand, that whatever the
amount to b RAISED By TAXATION, which In
some form 10 ths sole source OF fsvenus, Il
sSsiI be raised ssjnstly and equilably".
That is, that tie e6ms 6uhjects OF taxstion
shall be taxed In tie eanne manner and -
The revenue migAt b moes easily OBJ
tanned II all taxrAysfs would honestly
render to the listing o0lcsn true and
~ - t. L.
with the correct amount Of income rs-
osived from each class Of property held By
them. But such On nsvsr b The case.
As rule, tax-payoEs In ttmao of peace are
not aroused BY civic honesty and patriot
ism. In times Of var the citizen u ready
to offer up mot only his property, but his
HE II nss tse Dss 3 sca.d g
busies himself with schemes TO evade his
lust contribution 70 thA maintenance Of
the government for the existence OF which
be was willing to sacfincs his all whom
confronted BY an armed fos.
1t is not necessarily s'just and equitable"
in the same manner and all pay the same
rate OF taxation. But We hold II obvious
that the individual Items Of any given
class Of property should pay the same rate.
SYSTEMS or RAsINo STATE REVENUE.
At the present time tho state OF Maine
receives its revenue from two systems Of
is derived from the taxation OF certain
classes OF property In manner in sharp
contrast to that which 10 in vogue in the
taxation OF general property held by the
citizens OF the state.
The State taxes railroads, savings banks,
insurance companies, express companies,
building and loan associations, telegraph
and fpta ahn0Q mi nj nd uxon pal
poration franchises BY principles in force
for the taxation Of the property OF pri-
waite individuals. The State taxes the
franchises Of these corporations, rather
than their property on an ad valorem
basis. The money thus raised may prop
rect taxation. Last year the State re-
ceived about u ,5O0, 900 from these sources.
The balance Of the needs Of the State,
about y 200, 600, was raised BY direct tax
upon the general property within the
There are many who advocate sep
aration OF the source OF State and local
taxation, ~ complete % the separation
OF the sources Of federal and State tax
alton. To secure this result there are
many who hold that the State should re-
ceiye Its entire revenue from special taxes
levied on selected classes or subjects Of
property within the State from the bur-
~. >Ss-seADhssuS eny D0us AoA Otesu GA
penditures.
Others would secure such separation OF
sources in another way. They would re-
tain the State tax, but hold that it lie more
Just and equitablen to apportion it to
municipalities. in the proportion which
pality for It's local purposes bears to the
total amount for suc6 purposes to be
raised in the State.
Both OF the systems have mary advan-
tages but they also have serious defects
which we feel outweigh the advantages
az least As applied to the situation in
The great advantage to be gained by the
adoption OF either 81 the above systems
would be to take away the present incen-
1--we to local assessors for violating at least
the spirit OF the constitution in ysluiDg
property at small and varying percentages
tjust and eauita be" for The town 10 ), value i
property at SO per cent. OF its true value
and another town at 65, 70, IS or 100 per
cent. OF its value, ii State tax is to be
apPortioned on the basis OF these local
valuations,
The commission has devoted great deal
o. money In trying to find the exact con-
State
The result Of these labors and investi-
cations show conclusiveiy that the asses
sors DO not adopt the true market value as
tne "lust value thereof.
we are forced to the conclusion that
many towns adopt q low basis for the ex-
brsss purpose OF gaining an illegitimate
financial advantage over their sister towns
~ way 81 AvOiding their proper share OF
sne state tax. There is utterly no excuse
q law, good morals or common honesty
= tcr town assessors to value property other
&nau At ita tFra saarkaf value To obtain n