Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1912-12-23
CONSTITUTIONAL
Is BayviIIe Village Cor
poratiOn Charter
Says Law Court in RescTipt
In Lincoln County Case.
Motion for New Trial 0yerruled in
Hoiway Co. VS.. Bailey

The law court has handed down
decision affirming the constitutional
itv of that section of the charter of
the Bayville village corporation, which
proyides that the town Of Boot y
Harbor shall pay to the treasurer o.
the corporation 60 per cent. OF all the
town taxes, exclusive of the State and
county tax, collected within the limits
of the corporation. The rescript is as
follows:
Lincoln County.
Inhabitants of Bayville Village Cor
poration VS.. inhabitants of Boothbay
Harbor. Rescript, Spear, j.
This is an action based upon the
private and special laws of 1911, in
which the plaintiff seeks to recover OF
the defendant sum equivalent to 90
per cent. of the taxes levied and col
lected by the plaintiff corporation Tor
the year 1911. The defendant filed
general demurrer which raises the
decisive questions of law.
Bayville is a seaside resort in the
town of Boothbay Harbor occupied by
summer residents who desire the en-
joyment of certain advantages adapt
ed to their own special comfort Tor
this they are amply able to pay, and
for which it would be inequitable and
unjust to tax the residents in other
parts of the town, to whom the i'm
provements desired would be of no
particular benefit. In accordance
with the long and well settled poll -
of this State, these residents, in order
to secure the enjoyment of these
privileges sought a charter, which the
Legislature in its discretion granted,
Incorporating a portion of the town Of
Boothbay, within certain described
limits into special municipality,
called the Bayville Village Corpora
ton. The charter also prescribes the
rights and duties of the corporation,
its financial relation to the rest of the
town, and designates the administra-
tive rules and regulations by which
the taxes shall be appertioned ana
assessed, collected and distributed.
The defendant raised no question Of
the propriety OF the administrative
policy for the regulation and adjust
ment of the municipal and corporate
relations Nor under the well settled
law in this State is it easy to per-
eeive how any we'll grounded objection
could be suggested. 4sIM SM n
The issue winch the defenaaeIl.
raised under their demurrer is to that
section of the special act which pro-
vides for the distribution of the taxes
when assessed and collected in ae-
cordance with the machinery provided
in the act Section reads THE
town of Boothbay Harbor shall an
nually pay over To the treasurer of
said corporation out of the taxes col
lected from the inhabitants and es-
tates within the territory of the Bay
vile Village Corporation, aforesaid,
sum equal to so per centum of all of
the town taxes exclusive of the State
and county tax, collected from said
inhabitants and estates" The obiec-
ton raised to this section is not that
the town of Boothbay is required to
pay to the corporation 60 per cent. but
that it is authorized to expend for its
own purposes the other 40 per cent, a
provision which it is contended vio-
lates that clause of our constitution
which says that "all taxes upon real
estate and personal property as
sessed by authority of this State shall
be apportioned and assessed equally
according to the just value thereof"
1t appears that the apportionment
and assessment of the tax is in per-
feet harmony with the constitutional
requirements. But, Notwithstanding
this. the defendants contend that the
provision for the distribution Of the
proceeds of the assessment must re-
suit in unequal taxation and comes
within the ban of the constitution.
In Sawyer VS.. Gilmore, 100 Maine
| r------. SO All. 673, it was held. In
equality of assessment is necessarily
fatal, inequality of distribution is not,
provided the purpose be the public
welfare" Upon careful examination
OF the authorities we are of opinion
That the act in question comes within
the public welfare clause of the con-
stitution which provides: That the
Legislature shall make and establish
all reasonable laws and regulations
for the defense and benefit of the peo-
pie"
Executions oyerr,,lad