davidaulloa/AmericanStories huggingface dataset:
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
From Producers Standpoint

In an address entitled Taxation
from the Producers Standpoint" at
the assessors convention. George w.
q. Perham of Woodstock said that
the people are demanding more and
more of the government, and in the
next breath are cursing the taxation
necessary to provide the increased
service. and abusing the government
for the increase of public officials,
which is necessary to carry out their
demands.
"This has gone on until one out of
every IL wage earners is a public
official, whose duty it is to wait on
and be supported by the other
eleven" continued Mr. Perham.
AS a producer of food for the peo-
PIE look with apprehension to the
increase of this army of non pro-
ducers, who are ever ready to dodge
taxes, and the ease with which these
and other poll tax payers vote for
large appropriations that must be
met by increased tax on property,
I'm all industries except farming,
the taxes are considered a legitimate
part of the expense of production and
are passed along in the price of the
product, for the consumers to pay.
This seems to be a fair way to take
care of a portion of the taxes. With
the farmer, it is different. The cost
of production is not allowed to be a
factor in establishing a price for his
products. Our products are perish
able and must be moved quickly.
The dealers know this and force the
price to the lowest possible figure,
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Cochran.Ryan, Lewiston

Lewiston, Nov. 14.-One of the
most attractive of the weddings in
the November month was that on
Monday wnen Miss Anna T. Ryan,
of Lewiston was the Armistice Day
bride of James Cochran. also of Lew
iston. The ceremony was performed
at st. Joseph's church at 8 o'clock
in the morning. Rev. Father Kealey
Officiated.
An elaborate wedding reception
followed at the home of the brides
sister on Bartlett street. A wedding
breakfast was served in the prettily
decorated dining room. Yellow and
white was the color scheme. Miss
Catherine Carrigan and Mrs, Nor
man burlington were in charge,
When the wedding cake was cut by
the bride the ring went to Miss
Emma McCrath, the coin to John
Clark and the button to Miss Eliza
beth Daniels. Mrs. Michael. Fitzpat-
rick and Mrs. Forest Dearborn as
sisted in serving.
After a wedding tour covering
Boston and vicinity. Mr.. and Mrs.
Cochran will be at home at 149
Holland street, lewiston!
Mrs. Cochran Is one of lewiston
most popular young women and this
was evidenced in the many prenup-
tial affairs given for her. Mr.. Coch-
ran is employed at Field Bros, and
Gross.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15

thousand higher than at present. Tax
valuation and tax rate are like the
TWO ends OF a see-saw, we may put
one down by putting the other up.
In so far as the increased valua-
ton represents newly created pro.
perty value we may expect the in.
crease to continue. But old values
cannot be marked u, forever, at least
not at sufficiently progressive rate
to enable us to kee the tax rate
down. The State valuation is not in
creasing in sufficient proportion to
the average tax rate The one obvious
answer Is to find and tax intangible
property and to take advantage of
the increasing wealth of our citizens,
Tor 1t Is wealth that must be taxed.
You cannot get blood out of a stone.
Reform Of Tax Laws
1T is we'll that we should change
our laws slowly but there would be
nothing precipitate in adopting some
OF the suggestions made by the spec
lal commission of 1890, or Of the
able committee appointed by Gov.
Milliken. If we were convinced that
justice and a square deal require
change in the tax laws cannot
sufficient interest be aroused in de-
manding a change?
IF any Of you here today have ar
rived at the same general conclu-
sions that I have. permit me to give
you a word of advice cleaned from
my short experience-in advocating
tax reform you will be opposed by
able and crafty men.
Tax issues are easily clouded, mis-
information is easily spread. You
cannot face your opponents, for the
light of reason is on your side, and
the fight will be in the dark.
81 am offering no concrete plan of
tax laws and 1 do so with reason.
1t seems to me that the situation Is
becoming so critical, the injustice so
obvious that enough interest can be
| aroused to assure acton of some sort.
When action is actually Threatened
my conception of square deal Is
that the owners OF intangible pro-
perty should cease their opposition
and assist in framing a fair law.
at is no small task to draw a fair
tax law. Perhaps I am too trusting
in human nature, but anyway it
seems to me that IF you can back a
man into a corner and tell him in
no uncertain tones to be fair that
he will probably do it. If the present
rate of TAXATION was enforced on in
tangible property it would almost
amount to conf1scation Of property"
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Hon. Vim. T. Gardiner

Representative William Tudor Gar
diner of Gardiner in addressing the
assessors on the subject, 1.-THE Taxa
ton Of Intangibles," said that the
most glazing and obvious inequality
in the execution of our tax system is
the escape of intangible property
from any form of taxation.
THE problem is not new one and
the difficulty is not with enforcement
but arises from inadequate laws"
continued Representative Gardiner.
THE assessor is blameless, the leg
1slator is at fault. However the legis-
lator has not received from the people
sufficient demand for reforms of our
tax laws. y special tax commission
appointed by the Legislature 80 years
ago gave a careful study of the at
tempts to reach Intangible property
and recommended in the strongest
terms the passage of a law to correct
the existing abuse. This commission
characterized the opponents of such a
law as those who wish to avoid a
1alr and full assessment of their
property: who, having long escaped
paying their just share of taxes, de-
sire to perpetuate their exemptions,
and Shift the burden they can easily
Nt'OiA tliO oIiouldClo vi lhSil
neighbors whose property may be
open and visible to the assessor
representative Gardiner showed a
chart on which was plotted the in
crease in the average tax rate Of the
state from 1903 to date, increasing
from S20.25 to $34.63 per thousand;
me valuation of the entire State from
aSV0 to date. increasing from $780,
oS9,429 to S637, 403,433, and the as
sessed valuation of intangible pro-
perry, increasing from S20,437,664 to
$25,533,56O.
Tax Rates Increasing
Over a period of years the in
crease in the assessed valuation Of
intangible property is insignificant.
we may gain an inkling of the actual
increase of money prosperity for this
period from the fact that our total
PAM eank assets rose from $93,000,000 to
THE average tax rate is Jumping
WIN alarming speed and only the
eact tnat the entire valuation Of the
State has steadily mounted and lately
SHOWN very satisfactory increase
nas prevented the tax rate from be-
ing much higher. For instance, II
tne valuations of the State had re-
nalned the same as in 1914 the aver
age tax rate would be about $40 per
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Speaks on ''Tlle Income Tax"

Discussing the subject, The In
come Tax" C. A. Byram, chairman
of the Board of Assessors of Patten,
stated that it is doubtful whether
the constitutional amendment au-
thoriZes an income tax of any form,
that this does not. however. con-
denim the plan. and that in any
event legislation is necessary in some
form ei[ectually to impose either the
fiat rate plan or the income scheme.
The experiences of some of the
states adopting the income plan,
notably Massachusetts, and Wiscon-
sin, have been for the most Part sat
isfactory. he declared.
The flat rate plan would provide
for a fiat rate OF from = II to 4
mills. and the other, the income
plan, would accomplish practically
the same results. But the latter
would be more difficult for the aver
age board OF assessors to cope with,
requiring intricate machinery en-
tire!y beyond the capacity of the
average assessor, and therefore
should be invested in some central
power or authority under the direc-
ton of the State
Mr.. Byram pointed out that the
time IS coming when we must have
legislation to get hold of intangible
property and that today there is
probably $500,0U0,0O0 in intangible
property in the State that is not
taxed.
He advocated a higher poll tax,
making the point that the farmer
contributes about fourth of his
income to taxes, while the young
fellow who pays only a poll tax is
contributing only about a two hun
dred and fiftieth part of his income.
With higher poll tax, this young
fellow would not SO carelessly vote
away the towns money.
The speaker advocated a divorce
ment of the municipal and State ex-
penditures. stating that The States
resources should be independent of
contributions from the towns. An
increase in the different taxes &C
cruing to the State. such as the gaso-
line tax. the inheritance tax, and
the tax Oh bank stock, would take
care of the States expenditures.
Our legislatures are exceeding the
wise limit by reason of their ex-
emptions of taxable property, he de-
clared.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
FORBES APPLIES
Continued from Page one)

sci for the committee and then their
dismissal after the counsel learned
that their testimony would be fav-
orable to me.
"My counsel will call witnesses of
these matters and if the committee
desires to hear further testimony
concerning them my counsel will
furnish the names g ether witnesses
to this committee" 1t was during
his cross examination that Forbes
said DR.. Sawyer had LIED" on the
ed if Forbes believed that the i'll
feeling which had existed and ap-
parentlv still existed between Forbes
and DR.. SaWyer'S was a motive for
DR.. Sawyer's testimony.
mo indeed" said Forbes.
"Then you believe he was just mis-
taken?" General O'Ryan asked.
Mistaken - exclaimed Forbes,
mo. he's not mistaken. He just
lieG"
"Then your idea is that he COM
mitted perjury while here?"'
Call it what you like" returned
Forbes.
Forbes again was on the stand
throughout the day and his cross
examination probably will not be
SOASIuuSu uAlil lSilS lOlAlOIAO". DOl
ing half of the time he was question:
ed by his counsel about the testi-
mony of Mortimer, Philadelphia
coal dealer. which contained charges
of corruption in connection with
hospital contracts and of drinking
parties" in cities in the east and
west.
ITS lie!" Its absolutely false!'
ITS absurd" were characterizations
frequently used, by the former direc-
tor in denouncing parts of Morti-
mer's story. Mortimer was seated
with counsel for the committee a
short distance away.
Forbes denied fatty that he had
ever asked Mortimer to loan him
money or that Mortimer had advan-
ced him $1,000 in $500 bills in the
Drake Hotel at Chicago. or $1,000,
or 81 800 after the return from the
Pacific trip during the summer of
1922, on which Mr.. and Mrs. Morti-
mer accompanied Forbes and his Of
fetal party.
THAT is absolutely lie!" he said
of the charge that he received the
5000 bills at Chicago.
He never loaned me bean nor
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Loughran Wins Over
British Middleweight

Boston, Nov. 14-Tommy Lough-
ran Of Philadelphia Knocked Ted
Moore. English middleweight, to the
canvas for the count Of two in t:Ia
first round of a ten round bout here
tonight but was forced to the limit
to maintain this advantage in the
remaining rounds and to carry off the
decision. Moore fought q strong Of
fensive battle, staging a sensa tional
comeback after he had ,weatbered
the first round. The Philadelphia
weighed 166 and Moore 162.
In the preliminary bouts Nick Ma
donna of Lexington knocked out
George Seigel of Revere in the sev.
ond round of a scheduled eight round
encounter: Jack Zelese, Milwaukee
knocked out Larry Milne of South
Boston. in the sixth round of q
scheduled eight rounder; and Dick
Finnergan of Dorchester was award
ed the decision over Steve Adams OF
Chicago in eight rounds.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15

without any allowance for taxes, but
the price becomes surprisingly high
when this product reaches the con-
sumner. The farmer having received
only 80 per cent. of the consumers
dollar, has to look for his tax money
from some other source which is US
ually working away from home. or
cutting timber from his farm, which
Is the equivalent of borrowing money
to pay his taxes.
Our present plan of taxation bas-
ed largely on a tax on real estate
places several hardships and in
justices on the producers, whose
property, both real and personal, is
open to taxation, while large
amount of intangible property of
greater value and far greater earning
capacity escapes taxation alto
gether.
I'VE cannot go on Indefinitely in
creasinS the tax on real estate and
personal property used in production
of the necessaries of life, without
seriously handicapping the producers,
especially the agriculturist whose
property can never escape the eye of
the assessor. Neither can we reduce
the amount of money necessary to
carry on our educational and high
way system, provide for our de-
pendents, and do all the other things
that modern civilization demands.
1--WE must broaden our basis of
taxation. We must get back to the
first principles of the Tything Man,
and take from each man according
to his ability to pay.
This is our great problem, which
if solved, would lift half the burden
of taxation from the present tax
payers. and place it on shoulders
amply able to bear it.
1T is a we'll known fact that over
half of the property in our state does
not pay any local tax.
AN additional tax on gasoline may
be considered, inasmuch as the price
fas dropped about 90 per cent since
the present tax was levied.
"A tax on Intangible property
sounds good to producers. and will be
GOOD If it can be so arranged that it
will not react as an added burden
to our industries.
IA graduated income tax seems the
most fair and just method of reach
ing the enormous amount of wealth
IN hanlis, government and municipal
bonds. domestic Industrial stock,
and other tax exempt securities.
While the money invested in these
things cannot be taxed. the income
from it can be and should be made TO
contribute to the support of our To-
cal institutions.
I'VE must have more sources of
revenue"
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Another Effort to
Have Govt. Purchase
Dismal Swamp Canal

Norfolk, Va, Nov IA plea for
renewed effort to induce the govern
inent to buy the Dismal Swamp Canal
and operate it free of tolls was made
to the resolutions committee of the At
lantic Deeper Waterways Association
today by a delegation from Virginia
and North Carolina. An appropriation
of 100000 for the purchase was pend
ing before Congress when the last ses-
sion ended.
+. S. Davis. director of the Maritime
Association of the Boston Chamber of
Commerce. asked the association to re-
affirm its action in favoring the pur-
chase of the Cape Cod Canal, and to
telegraph President Coolidge request
ing that an appropriation for the pur-
chase be included in the next govern
ment budget.
A delegation favoring deepening the
Hudson riven as another. feature of the
inland water route from North to South
offered resolutions, as did delegation
favoring the Beaufort link in the wa
ter route. Advocates of the water
route across New Jersey also appeared.
A score of resolutions presented to-
day will be studied by the committee
and embodied in a report to be pre-
scented for vote Of the convention.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
sproblems in Northern Maine"

valuation Problems In Northern
Maine" was the subject discussed by
Attorney George w. Thombs of Lin
coln. a former member Of the Maine
Senate.
Mr.. Thombs stated that one Of the
nroblems that is met not only in north
ern Maine but all over the State. as
we'll as in other states, is that of hui
man nature; that in time of disaster
or need is an appeal for financial help
the people readily give through the
Red Cross and other organizations. but
when it comes to the matter of taxes
(which accomplished like purposes.
such as support of the poor and the
insane and the carrying on of public
works) the assessors find the other
side of human nature. The rich man
complains about the mite he is ex-
pected to pay. and the poor man tells
how unfortunate he is and grudGingly
he contributes his mite.
The speaker said that he agreed
with Governor Baxter that these are
DAYS of extravagant expenditures and
he felt with the governor that an eco
nomical program in State, county and
town is very necessary at this time.
But the assessors have nothing to do
with the amount of money that has
been appropriated. When the amount
of money has been fixed. then it is
passed to the assessors for apportion-
ment and the assessors are blamed for
an equal distribution of the assess
ment.
One Of the problems that is peculiar
to northern Maine is that of fixing
farm values in Aroostook county,
where farming is done on a larger
scale than in other parts of the State.
The farmers in that county are largely
producers of potatoes, and such farm
ers should be set apart and differen-
tiated from the ordinary all-around
farmer. They should be placed in the
category with other business men.
In northern Maine the farmers are
confronted with the apportionment of
taxes on wild lands and wild land lots,
but not with the wild land townships
which falls to the State assessors. The
town assessors do not have the time
or funds to make a study and esti-
mate of timber tracts to fairly eSti-
mate their value.
Then there is the matter of water
power. In many towns there are wa
ter powers in the process of develop
ment. How these should be assessed
presents a problem.
Mr.. Thombs said that he did not in
tend to. and was not capable of answer
ing these problems. Every assessor
has his own problems to settle and all
are liable to make mistakes. In clos
! ing, Mr. Thombs advised the assessors
10 take counsel with one another re-
garding the solution of the problems
that confront them.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
QUICK RELIEF FROM
CONSTIPATION
Get DR.. Edwards Olive Tablets

That is the joyful cry of thousands
since DR.. Edwards produced Olive Tab
let's. the substitute for calomel.
DR.. Edwards, practicing physician
for II years and calomel's old-timc
enemy, discovered the formula for
Olive Tablets while treating patients
for chronic constipation and torpid
livers.
DIR. Edwards Olive Tablets do not
contain calomel, but a healing. sooth-
ing vegetable laxative.
No gripping is the "keynote" Of these
little sugar-coated, olive-colored tab
let's. They cause the bowels and liver
to act normally. They never force
them to unnatural action.
If You have a dark brown mouth
bad breath--a dull. tired feeling
sick headache-torpid liver-constipa.
tion, you'll find quick, sure and pleas.
ant results from one or two of Dr.
Edwards Olive Tablets at bedtime.
Thousands take them every night
just to keep right. Try them. 15c
and S0c.-Adv. ..+
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Arthur w. Patterson

Arthur w. Patterson, chairman of
the board of assessors of Castine, in a
paper entitled Problems and Rene
dles, said that admitted in theory,
no property should be exempted from
| taxation Except of course by sta
tute1 either by vote of the town, or
by the exemption of the assessors.
| Il do not think that there is much
property, in proportion to the total
Maine" continued Mr.. Patterson.
"In 1922 only S1,359,797 of property
| was exempted in this State by vote;
and but S502,9S7, by the assessors
| themselves. Less than in the entire
State. from both. were exempt. But
what is an assessor to do when he
gets letter like the one | am going
| to read, and which is a copy that
| actually received a few months since.
Il omit the beginning of the letter
and simply read the part pertinent to
this discussion:
And accordingly (after stating
| certain reasons which l have omit
ted) hotel property has declined in
value. I believe this should be re-
fected in the assessed valuation.
| Castine, am told, has RENTED the
taxes of the -- Factory for 10
years. Trusting you see the justice
as we'll as the merit of this request"
and the letter closes.
while no direct request is made,
such request of course is only too
obviously implied. l sympathized
with the man from the bottom of my
| heart. I know the struggle it is to
| maintain a small hotel. in this day
of the automobile, for, while / have
! never engaged in the hotel business.
as an attorney, 1 have represented
many clients who were hotel men,
and thus know something about the
game. And yet we are carrying the
valuation of this property at what we
consider low valuation.
1.-THE one reason for granting an
! exemption, of course. is that a new
| business, an infant industry, can
gradually work up to position of Sc
cure financial foothold, and thus, ul-
timately. be a benefit and an asset to
| the town which ha~ granted the eX-
emption.
"There is some merit in such a
course, certainly; and yet, nine times
out of 10 the town is taking long
chance in so doing. From the cold
standpoint of pure business, if the
industry cannot struggle along and
pay a fair rate of taxation, it may
be better that it should fail at once,
and the property be permitted to pass
into the hands of some one who can
put it into a successful business. and
pay the tax which is due the COM
munity
Elm the case in issue, we wrote the
taxpayer that his best course was
to have an article inse- led in the
warrant for the next town meeting.
asking the town to abate his tax
for a term of years. If anyone is go
ing to remit the tax. it should be the
town-not the assessors. The latter
should not, in my opinion. unless it is
a distinct case of over valuation, or
of a tax assessed against property.
through error, when the property
was not owned by the taxpayer on
April fret of the cllrre Mt wear"
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-15
Propose Railroad
Consolidation to
Establish N. E. Line

Boston, Nov. IA plan of rail-
road consolidation whereby two New
England competitive trunk line sys-
tens would be established, Is pro-
posed in a report made for the Mas
sachusetts and Connecticut Savings
Banks Association by Earl H. Fitz-
hugh of New London, Conn.,, and
made public today. Mr.. Fitzhugh is
former vice president of the Grand
Trunk Railway and president Ut the
Central Vermont Railway.
Under the plan the New York, New
Haven & Hartford would be group
ed with the central New England, the
New York, Ontario, and Western,
the Lehigh and New England and the
Lehigh and Hudson River roads,
while the Boston & Maine would be
placed in a competitive group with
the Maine Central. the Bangor g.
Aroostook. the Delaware 6 Hudson,
the Ulster and Delaware. Both
groups would be linked with the
Delaware, Lackawanna & Western
and the New York, Chicago & st.
Louis.
The proposed systems, Mr.. Fitz-
hugh says, will under efficient man.
ager and operation meet all of the
requirements of New England COM
merce and will be financially sue
cessful. He believes that an all
New England consolidation would
not strengthen the fiancial position
of the New England roads and would
not promote more efficient operation.
He opposes various other trunk line
consultations that have been pro-
posed on the ground that they do not
preserve competition between the
Boston & Maine and the New Haven
and that the trunk lines in question
would not be sympathetic to the de-
velopment of New England ports.
The New England lines of the Can
adam railroads should not be seq
regated. he thinks. for the reason
that they are essential parts Of those
systems which directly serve an eX-
tensive territory with which New
England has important commercial
relations