Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1920-12-09

the conventions WAS referred to by
President Stetson, who pointed out
that the meetings are the local asses
sors' and are for their benefit. It was
his opinion after attending many con-
ventions Of various organizations that
the Elost successful are those which
are conducted by the delegates them
selves. and In calling the local asses
sors together he had this in mind.
Mr.. etetson expressed the opinion
that at this time We are facing crisis
relative to taxation matters in Maine.
The tax rates and the tax assessments
have increased tremendously in the
past four years. The fact that the
Legislature Is soon to convene in Au-
gusta was pointed out by Mr.. Stetson
and he asked that the local assessors
/ keep in touch with the proceedings of
the Legislature and to let their repre-
sentatives know their opinions. Mr..
Stetson stated that there Is a lot Of
property which Is not taxed and he
could see no reason why all the prop
erty in the State not exempt by stat
utory provision should not contribute
taxes to relieve the burden for those
vi WhASh ~ 10 lC0IAh6 tOO HCatiys
"Probisms Of Taxation"
The first speaker was then introduce
ed, w. s. Townsend Of Newport, whose
subject was Problems OF Taxation
and Valuation, Including Taxation of
Intangibles." Mr.. Townsend has had
five years of experience az an assessor
in his home town and in a most inter-
esting way he spoke OF taxation mat
ters which have come within his own
measure Of experience.
In the course Of his address ne
pointed out that two things are in
volved in the apportionment of the bur-
lection OF subjects of taxation. No
state undertakes to tax everything
which comes within the reach Of the
taxing power. and 1t would be idle as
well as mischievous> in the last degree
il it were to attempt it. For while
the State may tax all persons as such,
and all property as such, 1t may also
tax all occupations. all amusements.
and the very enjoyment Of customary
rights and privileges. until the exac-
tons would be oppressive from their
very number when not otherwise oner-
Gus. and a free people would not en-.
dure them. The more reasonable and
polite course is to select for taxation
as few subjects as possible. consistent
with fair distribution of the burden.
The ether requisite in apportionment
is the laying down OF a rule by which
to measure the contribution which
each of the subjects selected for taxa
ton shall make. This rule only the
legislative power of the State Is COM
petent 10 prescribe. and apportionment.
therefore. IL always an act Of legisla-
ton. The power of taxing and the
power of apportioning taxation are
identical and inseparable. ~
In regard to the different classes
of property, the speaker showed that
real estate is easily assessed, but
that the difficulty lies in personal
property which in SO many ways can
be covered up. He told the asses
sors that they must take facts as
they find them. II they go into
store and find It well stocked from
floor to ceiling, and on the first day
Of April find these things covered up,
1t is their duty as citizens to lift the
covcrlets and to see what is hidden
there
Mr.. Townsend discussed the mat
tiers Of exemptions, double taxation,
etc., among the problems that con-
front assessors. t-4
The constitution Of Maine provides
that "All taxes Upon real and per-
sonal estate, assessed by authority
OF this State, shalt be apportioned
and assessed equally. according to
the just value thereof: but the Leg
islature shall have the power to levy
tax upon intangible personal prop
crty at such rate as it deems wise
and equitable without regard to the
rate applied to other classes of prop
erty." Mr.. Townsend stated that the
constitution Of this State is in it's
strictest sense law. the fundamental
and organic law. why then, should
not it be obeyed" he asked. He
showed that by it the office of the
asse ssors was created and with it
the assessors can overcome their
greatest problem, the valuation of
taxible property. .s.
Let US have faith that right makes
might and let US exercise that faith
TO do Our duty as we understand 1t"
said tho speaker in conclusion. His
address was accorded warm ap-
plause.
President Stetson then introduced
the next speaker. Mrs. william r.
PattanSall of Augusta.
"a Woman's View Of Taxation"
BY Mrs. VIM. r. Pattangall
Mr. Chairman-Ladics and Gentle
men:
The fact that women are now en-
titled to take an equal part with men
IN the Affairs of government. will
cause them--and especially the prac-
tical minded-to take an active in
terest In the raising and spending of
public money, which is, as I under
stand 1t, all that is involved in the
subject Of Taxation.
Women have always paid taxes.
but as long as they had no voice in
deciding how, or on what property
those taxes should be levied, or what
was to be done with the money. after
1t was raised and paid into the pub
lie treasury. 1t hardly seemed worth
while for women to devote much time
to studying taxation. Things are
different now and the 100000 voting
women Of Maine ought to be, and /
believe will be. interested in the mat.
tiers which you have met to discuss,
The people Of Maine are paying
into the different public treasures
local, county, state and national d.
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