Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1918-02-20


The earlier part of the evening was
given over to addresses by Governor
Carl E. Milliken and Hon. BENJAMIN F.
Cleaves, chairman of the Maine Pub
lie Utilities Commission.
Governor Milliken.
Declaring that the fayoring of
special industry with lower tax rate is
an unlawful discrimination by local
assessors. discrimination that is
sure to prove hardship in the long
run. Governor Carl E. Milliken de-
livered a powerful plea for a Just and
fair valuation Of property in every
section of the State. In welcoming the
first convention of the kind ever held
in the State, Governor Milliken said:
Someone has said that the real
question about democracy is Will it
"democ": That is to say an institu-
ton sound in theory must stand or
fall by the test of practical results.
THE same rule holds good OF tax
alton. Our theory is that the expens-
es of government shall be borne by
property. Or, as one has put it, a tax
is small percentage Of his property
which the owner pays to the govern
mcnt in order to be guaranteed secur-
ity in the possession Of the rest.
The use which the individual prop
;erty holder makes of the various
agencies IF government has nothing
to do with the determination of his
fair share CT taxation. a man may
have no children to be taught, yet his
property pays its share of the expense
of the pablo schools. He may own
no inf1ammable property yet he helps
pay to maintain a fire department
Neither he nor any of his immediate
family may need the hospital, the in
sane asylum or the prison, yet in pro-
portion to the fair value of his prop
city. he helps maintain these neces-
sary adjuhcts of civilized government
And this method of distribution of
the expenses of government has it's
basis in sound common sense for
though d man may need none of these
institutions himself. only their pres.
ence in society renders him secure in
the possession of his property.
"Onr theory. then. is that govern
rent is pad for by property in pro
portion to the just value thereof
And the success with which our
laws regarding taxation are admin
iStered depends upon the accuracy
with which This theory is translated
into actual fact.
II The just valuation of property for
purposes of taxation that is. economic
basis of government, and that is the
important task entrusted to you
gentlemen as assessors of the cities
and towns of Maine.
The exigencies of war have created
many new taxation problems, The
need of prodigious sums of additional
revenue has induced the Federal Gov
eminent to enter some fields of tax
alton here ofore by common consent
reserved Tor the states. This develop
ment is a matter Of serious concern to
those res. )onsible for the financial
managem, mt Of the individual states
and is properly subject for earnest
study by a committee of governors of
states of which | have the honor to be
a member.
The point for YOU to consider in
this connection is that the great in
crease in the pressure of taxation due
to the war renders even more urgent
your duty Of strict and accurate valu-
alton of ai1 property within your sew
eral Jurisdictions. At time when all
property is bearing az added burden.
it is of especial Importance that no
property anywhere shall escape tax
alton or bear less than its fair share of
the common burden.
The individual who pays his taxes
wants to know that all others are pay
ing equally in proportion to what they
have. This is true within the limits
of city or town. 1t is also true over
the State as a whole The owners of
an industry in any particular town
want to be assured. not o..iy of fair
treatment as compared With other
taxpayers in that municipality. but
also that their competitors IN other
cities and towns are paying on the
same basis.
1T is very desirable. therefore, that
city and town assessors should have
frequent conferences with the State
assessors and with one another. BY
such conferences you can do much
towards developing q uniformity of
valuation which will go far towards
securing the confidence of all tax
payers.
Hope Of Annual Meeting.
80 the State assessors have done
wisely to car YOU together here for dis
crssion and comparison of Your specia
local problems in the light of the ex-
perience of other State and town Of
tcials, whose duties are similar To
yours hope this convention will be
come an annual affair and conglatu
late You heartily upon the large attend
ance and alert interest which makes
this gathering notable beginning of
such an annual series.