Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1918-02-21

81 QI0GISIOOu. Is COlsSCk
.lioush some subjects receive the pro-
.ee.4on ol government which are not
Naoie' ana some may be
'iiousii not protected. But even as re-
saros the exempted subjects. taxation
ana protection may be said to be re-
c!procai IN The sense that those who
are protected are liable TO taxation
whenever the state shall see fit TO i'm
prove it.
me power OF taxation, however vast
in us character. and searching in its
extent. IS necessarily limited to sub
Jects within the jurisdiction OF the
State.
lheSe subjects are persons, property
ana business. 1t is not possible to con-
celFe or any other, though as applied
70 them the taxation may be exercised
~ a great variety of ways 1t may
cuch property in every shape, in its
natural condition., il it's manufactured
term. and in its various transmuta-
tons. AND the amount of the AKA
ton may be determined BY the value
Of the property. or its use. or it's ca
paclty, or its productiveness.
1T may touch business in the almost
.iiAAAe loIIIlS III WHICH IL Is COlluuSlSu,
in professions, in commerce., in manu-
features and in transportation, unless
restrained by provisions of the federal
constitution. the powers of the State as
to the mode, form and extent Of X
ton is unlimited. where the subjects
to which it applies are within her jur-
isdiction.
Listing Of Persons
The listing of the persons and the
laying of the capitation or poll X
are SO ~unimportant that they scacrely
cali for more than a passing remark
Suffice it to say that a person Is taxed
in the town in which he has his dom.-
Gle. No exact definition can be given
of the term domicile; it depends upon
no one fact or combination of circum-
stances, but from the whole taken to-
sether i must be determined in each
particular case. 1t is a maxim that
every man must have a domicile some
where: and also that he can have but
one. OF course, it follows that his ex-
listing domicile continues until he ac-
ouireS another. and visa versa. by ac-
Quiring a new domicile he ~relinqulSheS
his former one. From this view it is
manifest that very slight circum-
stances must often decide the question.
And | believe that a uniform poll tax
rate would effect a permanent relief of
this vexed problem.
Listing and Valuation Of Property
The constitution of Maine provides
that: IAN taxes upon real and per-
sonal estate, assessed by authority OF
this State, shall be apportioned and
assessed equally according to a just
value thereof"
Our tax law give very careful and
specific directions for the assessment
OF real property and in doing so have
in view for the most part the inter
ests of those who are responsible for
or may be concerned in their taxation.
Very simple proceedings might suf-
flee to enable the State to collect it's
from lands if only it's own
interests were to be regarded, but as
rights in any particular parcel of LAND
are liable to be diversified and numer-
Gus II as the duty to pay the tax, ii
neglected by the party primarily liable,
Is likely to fall secondarily on others
who may be in ignorance OF the ne
glect, h Stale careful of the interests
Of It's individual citizens, does not fail
to make Such provisions as will be
reasonably certain to notify every par
ty concerned of any default, and give
him ample opportunity to protect his
interests from sacrifice or forfeiture.
The duty to do this becomes particu-
larly manifest when it is remembered
that real estate when sold for x
seldom brings more than a small frac-
ton Of its real value. 1t may be as
sumed. therefore. that the directions
gwen are intended to be carefully OBJ
served.
Among the most useful of the provi-
sions for the protection of persons tax
cd is one that nonresident and shall
be assessed on Il different list from
the resident lands; or if not on a diff
fcrent list then on a different part o.
the same list. The purpose is that the
two distinct classes of land shall be
assessed separately, SO that the own
er or other person interested in any
parcel, knowing its character as resi-
dent or nonresident, shall know eX-
actly where to look for his assessment,
and shall thu be more certain to dis
cover any claim made upon him by
reason of his interests and be enabled
10 discharge it before anything shall
be lost TO him in consequence of a de
fault. This provision is imperative.
It IS also imperative tina separate
and distinct parcels of land shall be
properly described and assessed sep
q rataIx- tScacGnrS 70 SpmatimpS ON
~barrassed by the necessity for deter
mining what is to be regarded a separ-
ate parcel for the purposes OF Y
ton.
When his AN be done, they must
be deemed to be separate IL distinct
estates to be distinctly valued and
assessed.
In listing land. it must be described
with particularly sufficient to afford
the owner the means of identification,
and not to mislead him. 4 description
hat would be sufficient In a convey
ance between individuals would gener-
ally be sufficient here.
Where land is owned by n per-
son and buildings thereon by another,
the two are to be separately assessed
and the assessment of the buildings
as real estate is proper. 1t is also
proper to assess the buildings when
II I-I $1,000 ,ra4in