Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-08-01

U. s. Art. /, Sec 8, item 3; Art. 1,
sec. 10, item q; Askren v. CONT
mental Oil Company, supra: Bowman
v. Same, supra, and see Somehow
Bros. v. Atty. Gen. of Texas, Sup.
| Court OF U. S., decided June IL 1923;
| Mexican Petroleum Co. v. South
Portland. 121 Maine. 1873.
It should also be added that an
excise tax. like q property tax,
sive az to be conhscatory would be
held invalid. But this point does
| not arise here because the questions
propounded assume o reasonable"
| tax
With these qualifications we answer
the first question in the Affirmative.
| Question 2. Has the legislature the
| right and authority under the Consti-
| tuition of the State to levy and assess
reasonable tax or charge per gallon
! upon all gasoline and other internal
combustion engine fuel sold. within the
State-the net proceeds Of such tax to
be used In the maintenance Of such
highways and bridges, as follows:
Fifty per cent. thereof for the main
/ tenance Of State and State aid high
ways. interstate, intrastate and inter.
| national bridges, and the balance to be
| added to the fund for the construction
| Of third class highways, so-called?"
Answer. This question is the same
| as number l, except that number ex-
cludes kerosene from the various kinds
Of engine fuel sold within the State,
upon the sales Of which a tax Is i'm
posed.
This exception does not affect the
Constitutional question involved. As
we have already stated, the Legisla-
q "a iy,ar
tax upon the sales Of such commodi-
ties as it deems wise. The choice lies
with that branch of the government,
and it's selection stands.
We therefore answer this question
in the affirmative.
In both these questions the purposes
to which the tax is to be devoted are
specified. This however is imma-
terial. So long as the purpose is a
public one, the particular use to which
it shall be applied is within the power
Of the Legislature.
Question 8. "If the Legislature has
the right and authority to levy and
assess the tax referred to in either
Question one or Question two, would
the Legislature have the right and au-
thority to assess such tax without an
exemption as to gasoline and other in
ternal combustion engine fuel sold for
use in motor boats and farm tractors
when not using the highways"
Answer. We answer yes.
Possibly this element of non-exemp-
ton as to sales Of gasolene and other
internal combustion engine fuel for
use in motor boats, and farm tractors
when not using the highway, was in
serted with view to the theory of
sustaining the tax as toll, as in New
IL +, D,,k t. .,s1 - l..
nature of the tax. the use to which the
gasoline or other fuel may be put by
the purchaser is not a factor in the
problem: whether upon land or water.
the highway or the farm is entirely
beside the question.
Question 4. IF the legislature has
the right and authority to levy and
assess such tax referred to in either
Question one or Question two, would
the Legislature have the right and au-
thority to assess such tax with an ex-
emption as to gasoline and other inter-
nal combustion engine fuel sold for use
in motor boats and farm tractors when
not using the highways"
Answer. This interrogatory is the
same as Number 3 except that gaso-
line and other internal combustion en-
CINE fuel sold for use in motor boats
and farm tractors when not using the
highways are exempted.
Our answer is in the affirmative for
the reasons given to Question No. 8.
Question S. IF the Legislature has
the right and authority to levy and as
sess the tax referred to in either Cues
ton one or Question two, can such tax
be legally assessed to and against the
original distributor selling gasoline
and other internal combustion engine
fuel within the State?"
Answer. Our answer is in the at
firmative, provided the tax as laid and
terstate transactions and infringe up
eral Constitution. as before stated.
Question s. IT the Legislature has
the right and authority to levy and
assess the tax referred to in either
Question Three or Question Four, can
such tax be legally assessed to and
against the original distributor selling
gasoline and other internal combustion
engine fuel within the Slater"
Answer Our answer to this Ques-
tor Is in the affirmative with the same
qualification as in the answer to Num-
be. 5.
Respectfully submitted.
(Signed) LESLIE c. CORNISH,
Chief Justice.
ALBERT NJ. SPEAR.
GEORGE M. HANSON.
WARREN c. PHILBROOK,
CHARLES j. DUNN,
JOHN A. MORRILL,,
SCOTT WILSON.
LUERE B. DEASY,