Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1912-11-18
The LAW COURT OvERRULES
EXCEPTIONS OF DEFENDANTS
In Tax Case of Inhabitants of Sandy River
Plantation VS. Weston Lewis and Josiah
S. MaXcy=Constitutionality of the
Forest District Act Involved.

assessment had been completed,
would render the assessment void.
The assessment was made as of April
|, 1910, and whether the assessors
completed their duties in April or July
would not affect the validity of the
assessment, and the direction IN the
statute to commit the tax to the col
lcctor in July OF each year was direc
tory.
Tie next objection is that the Fofes-
try District tax is unconstitutional. be-
cause il places burden on all real
property within the limits of the dis
trict. in addition TO all other property
taxes assessed throughout the State,
and the ease of Dyer VS.. Pennington
Village Corporation, 20 Maine. 5l5, is
cited as sustaining that position. In
that ease the Legislature authorized
the Pennington Village Corporation.
by > two thirds vote Of the voters OF
said corporation, to raise. by loan or
taxation, $4,000 to aid in building
railroad, and the act was held uncon>
stitutionaI because il was unconstltG-
tional to impose local taxes for public
purposes. The doctrine of that case
cannot be questioned, but il recogniZ-
ed the doctrine contended for by the
plaintiif in this case, that taxation for
local purposes by assessments upon
property benefited. and in proportion
to the benefits conferred upon il, are
valid. The forestry tax was not tax
for public purposes. but for the spe-
cial benefit of the forest lands within
the district. Section 6, Chapter 1873, of
the Laws of 1910, provide that, the
taxes assessed by authority of this act
shall be heid by the State treasurer as
fund to be used to protect from ire
the forests situated upon and within
the district hereby created, and to pay
expenses incidental thereto, and for no
other purpose" THE forests as said
in the preamble to the act, are one OF
the chief sources of wealth of the
State, and the protection of such for
ests from destruction by fire is of the
greatest importance; to this end it is
the paramount duty of the Legislature
10 lave funds provided without delay
for such protection" With that end in
mind the Legislature created the For
| estry District. and authorized this tax,
! provided for fire wardens. deputy fire
wardens. and watches to be kept OF
| the forests, and authorized the sum
moning and paying of help for the eN-
| tingushment of fires in the district,
| and provided that the tax should be
| used for that purpose, and for no 9TH
| ef purpose. 1t was d tax for local
| purpose. and. as far as the case shows.
| was assessed according to tie maxim
that. He who receives the advantage
| ought To sustain the burden" Land
within this district had special benefits
that no other forest land in the State
| had. and IT ought To bear the burdens
caused by the receipt of those special
benefits.
II is objected that the assessors had
no authority to assess or collect any
part of the Forestry District tax,
because, by the act creating the dis
trict it is made the duty of the State
| assessors to assess the tax and the
State treasurer to collect it. BY Chap
ter 1873 eff the Laws of 1905, an admin
istrative district was established and
Incorporated known as the Maine
Forestry district, its purpose and OBJ
jeet being the protection from fire of
the forests within that. district The
act creating the district specified the
lots and plantations included in the
district, and fixed the rate of taxation
for all land in the district, which was
to be in addition to the general tax
upon all property within the State,
and it is admitted that the property
upon which the Forestry tax was as
| sessed was within that district and
owned by the defendants. and no ques-
| ton is raised but that the State as
| SCISSORS performed their duty in as
sessing the property as required by
| law. But it is urged that the only pro-
ceedings by which the tax property
| assessed could be collected was by a
| forfeiture Of the land taxed, as pro-
vided By Section >. Section of said
act provides that the treasurer shall
| cause lists of The assessments of said
| lands to be advertised for three weeks
in papers specified, and Section pro-
vides that if the tax is not paid with
| in the time limited, the land shall be
held forfeited to the State, and vested
| therein free of any claim by any for
mer owner, and defendants claim that
| the tax can be collected in no way
except that provided by Section 5. But
| Section 81, Chapter 10, r. S, pro-
vides In addition TO other provis-
| ions for the collection of taxes legal
| ~ assessed the mayor and treasurer
| Of any city, the selectmen of any
| town, and the assessors Of any plan
| tation, to which tax Is due, may. in
| writing direct an action to be COM
menced in the name of such city, or
the inhabitants of such town or plan
| tation, against the party liable This
| section was construed by the court in
Rockland VS.. Timer. 81 Maine, SOB, in
which it was held the State and coun-
| ty tax which, at the time of the as
| sessment, the collector was bound TO
| pay when collected. direct to the
county and State, was due the NUM-
cipalitY within the meaning of that
statute.
If the general State and county tax.
which do not belong to the municipal
Iity, are due the municipality within