Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-03-17


ton. Today these. laws are n, ho1-
anced and unfair. Without doubt
abuses have crept into their admin
lstration 60 that property of great
value that should be taxedtis now
renewed from this burden. These
laws need to be revised by unbiased
men with a Statewide vision.
IL at the present time accurate
nsufes could be obtained to show the
amount OF tax exempt property in
the state. some constructive action
might be taken by the present Leg
islature. 1t is fact, however. that
no such tabulation ever has been
made. and while some local boards
OF assessors have uncompleted lists
or tax exempt property more or less
accurate other boards have no lists
whatsoever. More attention has
peen given TINS matter in the cities
where valuations run into larger
nsures than in smaller communities
but l am of the opinion that the
total amount of property in Maine
tax exempt by law is larger than
many citizens believe.
AS an example of conditions, call
to your attention the fact that the
CITY or Portland with a valuation of
$lou,3o4.T25, has not less than So
244,35O OF property wholly exempt by
law from taxation. This total is fig
ured upon low valuation and I be-
Heve that $4,000. 900 would more
nearly represent the actual value of
the property in question. This does
not include many millions of dollars
represented by mortgages, none of
which are taxable. Moreover in this
figure probably all the tax exempt
property Is not included Compared
with the population Of Portland the
cities OF Bangor and Lewiston are
in about the same situation and other
cities and towns probably are in a
similar position. 1t is very plain
that whatever property is made
tax exempt. the tax burdens of the
property that is not so favored is
proportionately increased
l call to your attention the fact
that according to careful estimates
live stock to the value of $4,000. 900 is
exempted from taxation: the eXemp-
ted property of soldiers and sailors
represents an equal amount, and so
on through a list of forty or more
items. The State valuation is $685.
I6i.I42. aud at conservative esti-
mate 100000 property is exempted
by law under Chapter 10. Section 6.
of our Revised Statutes.
These exemptions need revision
and some underlying principle should
be discovered on which tax exemption
should rest. 1t may be that some ex-
emptions should be done away with
altogether. Perhaps some limit
should be placed upon the amount
of property exempted in certain of
the classes referred to. A regroupng
oil Io -, IL
should be locked into by broadmind-
ed men. uninfiuenced by political
ambitions or selfish motives.
I have thought Of advocating the
appointment of a Recess Committee
of the Legislature, as has been sug-
Eested by the Legislative Committee
to which you referred the report Of
the Board of Stale Assessors. My
experience. however. with the work
OF such committee is not altogether
encouraging. for although in the
past they have devoted a great deal
Of time to the study of the subjects
placed in their charge. Legislatures
seldom have adopted any of their
suggestions. Nor do I advocate the
appointment of permanent board
or commission.
The statistics required must be
collected from $40 cities and towns
and as these will need to be tabula ed
and audited. l am of the opinion that
the Chairman of the Board of State
Assessors and the State Auditor
should form the nucleus of whatever
committee is created to undertake
this work. In addition to these State
officials. who would serve eX-officio.
l believe it would be desirable for
the Governor to appoint not more
than three citizens of the State,
thoroughly qualified for the work.
who would undertake it as a public
duty. without receiving compensa
ton for their services.
If such a committee Is formed
believe that the next Legislature
will have before it the informa ton
it needs to form definite policy in
regard to the future of our tax eN-
emption laws.
A reasonable sum should be ap-
propriated to cover the expenses of
this Board. l bring this to your at
tention and ask your serious con-
Sderation. for the time has arrived
when this tax exemption problem
should be studied with great care.
Respectfully submitted.
(Signed) PERCINAL =. BANTER.
Governor of Maine
On motion by Mr.. Gardiner of
Gardiner. it was voted to refer the
foregoing communication to the
to the committee on Taxation. and
1000 copies were ordered printed.