Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1918-12-05

adjust taxation SO that those great
organizations Of capital shall bear
Just proportion of taxes. On the 9TH
er hand let us not forget that the
more dollars invested, the more peo-
pie at work. the more prosperous will
be the community. Let there be no
attempt to discriminate against or
ganized capital. This ought to be the
last blunder of unwise taxation.
It is desirable that every citizen
should pay his just share Of public
expense. not more, and not less than
his share. Every persons share IS
his proportion according to the real
value Of his property. The tax laws
, and their execution look constantly to
this end.
This is an old problem. AS far
| back as 1878 in Rhode Island they
| were facing this issue. If we should
adopt their solution We might secure
all the revenue needed for the most
extravagant government. 'If the as
sembly judge any have undervaluei
their estate, each shall be required to
give in to the treasurer a true form
Of an inventory of all their estates
and strength in particular, and give
in writing what proportion of estate
and strength in particular he suesseth
ten Of his neishbors, naming them in
particular, hath in estate and strength
to his estate and strength"
Work Of Local Assessors
AS local assessors your work is OF
the highest Importance. 1t demands
intelligence, judgment, practical
sense, a vast amount of information,
and no little courage. 1t is given to
you to seek out and to fix a just tax
for all your fellow citizens.s On your
vigilance. honesty and purpose de-
ponds very much the success of self
government.
To find and properly value intange-
able property. To know the condi-
tons in various locations, so that in
dustrial plants shall be justly taxed
To adopt some system of valuation
that will do justice to widely separat-
ed cities and towns and county prop
erty is to lay the foundations of sue
cess.
Every one knows the last tax sys-
to something better, more equitable.
and more in harmony with modern
demands. In the final analysis the
burden Of taxation rests chiefly upon
the consumer. One man pays more
taxes than another only in proper
ton as his personal expenses are
greater. Every one pays the taxes
upon the house in which he lives, on
the store and stock where he buys
his clothes, shoes, and groceries.
Taxes are part of the purchase price
Of all commodities. OF course, there
are exceptions to this principle.
The problem of how to place the
expense of carrying on the govern
ment so as to create the least fric-
ton, and distribute the burden n
such a way as to accomplish the most
good, and to do all with equal JUS
tice to all is not easy of solution.
Fiscal history, practice, and sound
theory, it is believed, unite in sup
portion certain general principles
which should control this department
Of taxation.
Business and Taxation
First of all. business will be and
should be taxed. A large part Of the
cost Of government is traceable to the
necessity of maintaining suitable
business environment.
Reasonable taxation imposed in a
spirit of fairness does not drive bust
ness away and mere exemption does
not attract new business. Business
10 I,e al
concerns, are infinitely sensitive to
any exhibition of unfairness or lack
of good faith on the part of govern
ment. Such business, on the other
hand. ordinarily expects and is not
repealed by firm and equitable insis-
tence on the part of government that
it shall assume a fair share Of the
expenses of government. Among the
factors which control the localization
of business, taxation is ordinarily a
minor element. proximity of markets,
convenience Of transportation facili-
ties, access to cheap raw material,
skilled labor, and banking institu-
tions conversant with and favorably
disposed to the business in question:
These are the controlling considera-
tons.
Some things are necessary to Sc
cure the best results.
/. A longer average term Of Office
for town assessors. A reasonably
long term gives a man experience ana
the opportunity to arrive at safe and
just estimates of property. Most Of
our cities have a three year term. All
our towns ought to have.
2. It is clearly evident that some
standard of valuation would be Of
great benefit. II is only just that all
industries should have equal protec-
ton from the government. There
fore, the ir iustries of one town should
have no advantage on account Of
taxes over those of any other town.
8. There should be close and effec.
tive cooperation between the State
and local assessors. Nothing should
lie permitted to disturb the friendly
relations of these public officials.
They should work together in har-
mony to secure the desired results
Their task is difficult under the best
conditions. Therefore. everyone
should feel that he is a part of
great council selected to administer Il
great public trust. This convention
cannot fail to accomplish lasting good
If these ideals are kept in mind
4. This is the day of constantly in
creasing government interest in all
public affairs. Some we'll informed