Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Hon. Frank w. Ball

Secretary of State frank w. Ball
IN an address entitled, Taxation of
Motor Vehicles" declared that a close
examination of the laws in force in
the different state~ shows a lack of
uniformity and wide divergence of
IDEAS In the matter of the taxation
of motor vehicles.
Not only is there a vast difference
IN the fees eXacted for registra ton
but also the requirements in regard
to the property tax by municipali-
ties" continued Mr.. Ball.
"a large majority of the states are
now assessing and collecting a per-
sonal property tax, in addition to the
regular registration fee, but there are
some few exceptions where the regis
trat1on fee is collected and is in lieu
OF all other taxes.
My own idea as to how the motor
vehicle should be taxed in this State
is that all motor vehicles should be
registered by the State for the pur-
pose of identification and pay to the
State nominal registration fee to
cover the expenses incurred in the
administration of the registration
law. Beyond that enough money
nue. of a gasoline tax to properly
maintain the highways that the State
is building, and in addition they
should pay a just and fair personal
property tax to the municipality, the
same as other personal property is
taxed.
Il believe that the REVEALING idea
today is that the motor vehicle should
be taxed by the State for the purpose
of upkeep and maintenance of the
highways that are built wholly by the
State, and that the expense for the
construction of State highways in
the first instance should be borne by
the people as a whole.
Believing as 1 do in this idea, it
seems to me that from a road stand
point no more equitable or just way
can be devised whereby this expense
borne. by those that use the highway
and in proportion to it's use, than by
the gasoline tax.
ut has been demonstrated beyond
peradventure that the State of Maine
at the present time might just
as well be collecting a two cent gas
tax as one cent gas tax and still
the automobilist be paying less
for his gas than when no tax was
assessed at all.
Previous to the amendment to the
tax law by chapter 81 of the Public
Laws of 1919, the assessors of the
cities and towns encountered some-
what the same difficulty in regard to
stocks in trade that they now en-
counter with the motor vehicle. Pre-
vious to this law, some of the mer-
chants at least would have as little
stock as possible on hand April first
for the purpose of assessment and
soon afterwards increase it mater
tally. This law has cured this to a
great extent by providing that per-
sonal property employed in trade
shall be taxed on the average amount
kept on hand for sale during the pre-
ceding year, or any portion of that
period when the business had not
been carried ON for a year.
"This law also applies to the stock
in trade of an automobile dealer, and
] believe today many of the automo-
bile dealers are assessed under this
law, so that now automobiles in the
hands of dealers April first, which
have not been delivered to prospec-
tive purchasers, are paying at least
a small percentage of personal pro-
perty tax, but of course very much
less than would be exacted from the
individual, if the car had been sold
and delivered previous to April first.
"This would seem to be bit I'M
just, for the reason that in the first
instance they are not paying their
just proportion of the tax that would
be assessed upon each separate motor
vehicle. Not only that, what tax is
assessed and collected from ttAse
dealers in the natural course of
events, would be collected in the
larger places where the large dealers
would be located. or have distribu-
ting POINT from which the moter We
hicles would afterwards be delivered
to persons in the surrounding terri
tory and in many Instances in towns