Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1924-02-25
Brewster REPLIES
TO PATTAN GALL
SUBJECT TAXATION

Leeds, Feb. 23.-Speaking before the
Oranges here today Senator Brewster
took up discussion by Br. Pattangall
before Monmouth Grange.
Senator Brewster spoke in part as
follows:
civilian r. Pattangall. IN a recent
statement. has made it clear that the
newspaper accounts OF his address al
Monmouth were incorrect.
"Mr. Pattangalrs contentious are:
"First. that the Constitution orders
that property shall be valued at its
just value. -
second. that valuation should be
on a uniform basis. and 1t Is impossi-
Bile to get uniform basis except by
the rule of fair market value.
Third, that raising the valuation 10
market value would automatically re-
duce the tax rate and a high tax rate
is handicap.
Fourth. that the most important
rea son of all. however, for fair market
value is that the rule Of two-thirds
! value which is more or less generally
practised in the State results in an I'M
| fair burden upon the small property
owner.
las to the first point. the constitu-
tional provision relating to this matter
ia that all taxes upon real and per-
sonal estate :. shall be apportioned
and assessed equally according to the
Just value thereof
Regarding the second point, the
Board of State Assessors now have
power to remedy inequalities between
the various municipalities in the mat
ter of valuations and can readily check
a given municipality If it shall vary
too far from what the State Board be-
lieves to be equitable and just.
"As to the third point. it is prob
ably true that a high tax rate is
deterrent to development I suppose
Mr.. pattangall would also agree that
low tax rate is an encouragement 10
extrayagance. 1t is also true that the
average business man today knows the
difference between high tax rates and
high taxes. Certainly the farming
communities of the State know the
distinction as they have almost univer-
sally elected to have n high tax rate
on low valuation rather than to have
n low tax rate on 4 high valuation.
"As to the fourth point which Mr..
| Pattangall characterizes as most
important of ALL" l cannot agree with
him at all. He illustrates his point
| by three farms worth $4,000. $4,000
! and $4,000, respectively. On two
thirds valuation. he points out that the
! least valuable farm receives an ex-
emption of 81, 900. the next farm 5000,
and the third farm $4,000. His con-
! tention is that the man owning the
! least valuable farm gets the least e%-
cmption from tax burden, and he con-
/ tends that this is unfair.
| eff anyone will take pencil and paper
and lay a tax of $500 upon these three
! pieces of property, 1t will be found tnat
each property would contribute eX-
actlv the same amount of tax money
whether the valuation is two-thlrds or
1O0Tc. The three places would pay re-
spectiyely 500, $500 and $500 on either
basis. In other words, the owners
contribute to the tax burden in exact
proportion to their property, whatever
ratio of valuation is used. and L UNDER
stand all to agree that this is just and
equitable.
1T is undoubtedly true that there is
room for large Improvement IN the
practices relating TO valuation
| throughout the state. l believe the
first place to which We should direct
our attention. however, is an attempt
to improve conditions. is not TO the
rural regions Of Maine which are al
ready struggling under the heavy
problems incident to agriculture in
these DAYS, but rather to the equaliza-
ton OF valuation in our cities and par
ticularly to the question of a revision
of our tax exemption laws. as | pc
lieye we must place some additional
limits upon the amounts Of real estate
which may be exempted from taxation
in certain classes in the not distant 1u-
ture.'