The Republican journal., 1908-09-03

ernor Burleigh. delivered last
thursday 1t Is a document brim
lull OF matter of unusual interest
70 all the people of the State,
dealing as 1t does with all oues-
lions OF the hour which are de-
handing action of the present
Legislature. In the first place.
by a singularly clear statement of
the State finances, the Governor
shows how the State debt, inter-
est and taxation, have been grow
ing less until the State tax is the
least OF all the burdens of the citi-
zeiis. Inc Governor also makes APP
parent what is so often forgotten
Ill the discussion of the tax ques-
ton, the fact that the tax rates
often depend very much upon the
amount of extraordinary current
expenses in which towns and
cities see fit to indulge. The
Governor urges the adoption of the
Australian ballot system and sus-
lains the special Tax Commission
lii recommending a State board of
assessors. The document is not a
mere perfunctory message, but an
Intelligent and judicious handling
OF the live subjects requiring
legislative treatment. Governor
Burleigh shows thorough ac-
quaintance with all the affairs of
State and the current discussions
touching economic questions, and
the benefit of his accurate informa-
ton is given to the people in a
paper, which in point of per-
r,ta n h
ness, need not fear comparison
with any message ever presented
to a Maine Legislature. and which
cannot fail to have much influence
in shaping the action of the ses-
sion"
Governor BurIeigh's Stand for Tax
Reform.
So much for the public verdict on
Governor Burleigh's presentation of
public questions with his accompany
ing recommendations Now for
few of the practical results that came
from them. In his first message Gov
ernor Burleigh said:
Our own State valuation finds
100 large a proportion of our prop
erty in the farms Of the State, and
makes the farmers ray an undue
share of the general taxes. On the
other hand, the United States CEN
sus takes cogniZance of the less
tangible but more profitable in
vestments that escape their fair
share of the public burdens. It
there should he a closer inquiry
into other forms of property than
the real estate, taxation coAld be
6ICt1ihlIfpT ana
more exact justice could be done to
all citizens alilSe-Whlch is indeed
the highest duty of a state gov
Crnment.
As a result of this recommendation
the Legislature authorized the Gov
ernor to appoint'a tax commission TO
inquire into the system adopted by
other states to raise revenue for state,
countv and municipal expenses, ana
to provide for a more equal, Just ana
equitable system of taxation for all
propertv in this state, for the purpose
of said State, county and municipal
expenses. that shall be better adapted
to the wants of this State, and reduce
the rate of taxation of the people; and
to provide for better and more Ell
fectual system of assessment and col
lection of taxes, in this State
The commissioners appointed by
Governor Burleigh for this work were
Hon. Oliver G.. Hall, Hon. Samuel ).
Anderson and Hon. John L. Cutler,
three men of recognized character and
ability representing both of the great
political parties. The work of this
commission was thorough and ex-
admlra Dl v
summarized in the following editorial
recently published in the Portland
Press:
l. A listing law requiring
sworn inventories of property.
2. A board of state assessors and
board of equalization.
s. Selectmen not to be eligible as
assessors and assessors to have a
certain tenure of office. so as TO
have experienced men on the board
at all times.
a. Poll tax fixed at $500 for gen.
eral purposes and not to exceed
$500 for highway purposes, with
age limits u to 70 years of age.
s. A license tax on dogs.
{. Mortgage taxed as joint own
er with the mortgagor to the ex-
tent of his interest.
I. Street railroads to be sub
iect to local taxation instead of on
gross receipts.
8, Exemption of household furnl-
ture to 5000 and family library to
800.
8. Taxation of collateral inheri-
tances of sleeping car companies,
,e.+,. ont leased
Notwithstanding, of assurances and
guaranty companies on gross IN
stead of net premiums, of foreign
and unlicensed insurance COM
panies, of accumulations of saw
ings banks, of trust and loan as
sociations, of corporate FRANCHISE,
on enrolment and organization OF
corporations, on private and special
acts of the Legislature, and IN
crease of railroad taxes by remov-
ing the 34 per cent. limit.
These were the main recommen-
iations of the report. Now what
did the Legislature do with them?
An examination of the statutes
would have shown Mr.. Gardner
that be was unjust in his strlc-
rures. The majority of the rec
concentrations were accepted. and
have been made law. The listing
proposition was rejected, after
good deal of discussion
on the ground that it would
he inouisitorial and intoer-
able. and would lead to perjury
and drive property from the State.
If Mr.. Gardner favors a listing law,
at least he has not said so'nor has
the Democratic platform ventured
10 pronounce for one. We have