Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1909-03-27

prOhibitive;s that Is, after the towns
have been compelled to make suitable
provisions as far as they can, that
then the State can step in and under
the constitutional provision should
step in and supply the deficiency. The
court used this language: "The tax In
question is like that for the support
of government. 1t Is for the benefit
of the whole people. All the property
in the State is assessed in proportion
to their means. 1t Is a tax for a public
purpose, not one by which one indi-
vidual is taxed for the special and
peculiar benefit Of another" If you
should turn to the latter part Of the
same section you will see the remain
ing two-thirds of the mill and half
principle of the number of scholars
principle of the number of scholars
but upon the principle of valuation.
Now throughout the whole situation in
this State there is in the matter of
taxation a spirit of equity. Article y,
of the Constitution, section 8, says,
"All taxes upon real and personal es-
tate, assessed by authority of this
State, shall be apportioned and as
sessed equally, according to the just
value thereof" Suppose that town
has valuation of 100000 and has
100 pupils, town B has a valuation of
$500, 900, and it also has 100 pupils.
Now, town A would get under this
proposed provision, distribution by
valuation 100000; town B would get
$500. There would be s1.00 per school
child for town A and $500 per school
child for town B. You cannot get
away from that proposition; and that
is what raises to my mind the consti-
tutional question in this case. l don't
say that this argument is constitution
ally conclusive. 7 don't know how the
court shall decide it. l think that is
very serious question as to the con-
stitutionality in view, of the decision
of our court in the 9th Maine, where
they held that In levying a State tax,
the Legislature is prohibited by the
Constitution Section 8, Article 9, from
fixing a higher rate Of taxation upon
lands outside of corporated cities,
towns and plantations than the rate
upon lands within such municipalities"
I think the latter part of the section
is attempting indirectly to throw upon
the wild lands what the court in it's
advisory opinion to the Legislature
has said cannot be accomplished di-
recty.
Now, as to the reasonableness of the
tax on the wild lands, am perfectly
willing to accept the opinion of so able
and fair-minded a committee as the
committee on taxation. If they say
that the present rate Of three mills
plus a mill and a half in the Deasy
bill and for mill and a half in this
bill is fair for the wild lands to pay,
l should accept their conclusions, upon
that subject. I should believe, and Go
believe if they think so, that it is their
sincere idea; but if there is this great
constitutional question and this con-
stitutional objection, what will be the
result if we pass it? 1t is not merely
a question of the wild landers going
to the supreme court. The State treas
urer issues his warrants to the various
municipalities to collect their num-
cipal taxes. If that tax act, that tax
assessment that you make is allowed
as a whole, if this portion OF it is I'M
constitutional it makes every tax as
sessed on the municipality equally I'M
constitutional. 1t makes the whole tax
assessment void. 1t makes the taxes
assessed for the municipalities void.
That is the situation which you will
bring upon every municipality in this
State, and upon the State itself. For
these reasons I think we should hest
tate before we adopt the bill in it's
present form; and the amendment Of
fered by the gentleman from Bremen
inquestionably removes that constitu-
tional question.
Mr.. PETERS of Ellsworth: Mr..
Speaker: l hesitate saying anything in
regard to this question because 1 was
not a member of the committee on
taxation nor have I given the vastly
complicated propositions involved in
the bill any long continued consider
alton. l consider that many of us are
in the same position and have got to
look at this thing and decide it from
a viewpoint like myself. I desire at
this time to suggest some considera-
tiOns which have occurred to me dur
ing the course of these very able argu-
ments. I desire to say that I have
very high opinion of the ability and
the desire on the part of the commit
tee on taxation to decide the matter
and to discharge faithfully the con-
scientious duties. No committee Of the
Legislature has had more difficult prob
lens or more momentous propositions
to grapple with than that committee.
The situation has been and is extreme
ly embarrassing to committee or any
body of men trying to disentangle and
practically work out a scheme which
it seems to me is not unconstitu-
tional.
The Constitution, 1 have no doubt,
has stood like a stone wall in the face
of the endeavors on the part of these
gentlemen to increase the taxes on the
wild lands in the way that they have
IT, a sense tried to do and in the way
there has been a certain demand for
and in the way that the land owners
themselves to a certain extent have
been practically willing should come
about. 1t has been difficult, if not i'm
possible, to surinount this barrier which
has stood in the path of the endeavors
of the committee to straighten out this
task in that respect. 1 doubt very
much if the situation which surround
ed them is fully understood by all the