Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1924-11-14

Member of New Hampshire Tax
Commission and Congressman
elect of That State, Who Addressed
Maine Assessors
lection is raised to any town or city
asking for the participation of the
State in the erection of bridges I'M
der the present State and county aid
in the construction of highway
bridges"
Speaks OH Taxation of Ships
Asa ID. Topper, a member of the
board of assessors of Boothbay Har
hor, at the concluding session of the
convention in discussing the subject,
Taxation OF Vessel Property" said
that the taxing Of vessels is limited
by the federal constitution which
gives Congress control over inter-
state and foreign commerce.
Thus, states cannot levy and
duty on tonnage without the consent
of Congress-" continued Mr.. Topper
a tonnage tax is one levied, in
proportion to capacity, upon Il YES
sci as an instrument of commerce
and not according to its value is
property. AS in the case of our own
tax law, a tax on vessel as property
may be measured by tonnage.
Accordingly. vessels engaged II
commerce within state can be
taxed as the state sees fit, but when
between states the only tax possible
Is one against the owners for their
interest as personal property.
whether tax is Il tax on vessels as
an instrument of commerce is de-
termined by the text of the law. Thus
Il tax of 500 a ton on all vessels
plying the navigable waters of Ala
bama was neld to be a tex on vessels
as an instrument of commerce.
Vessels are enrolled and have
'heir home port where most of them
are owned. The stern markings do
rot always show their home port.
For instance. the name on the stern
may indicate the owners residence,
port of enrolment or place where
the vessel was built. A vessel is tax
able either at the domicile of its
owner or its actual sltus. This is OF
course generally speaking and may
tie changed by statute. For example.
q vessel owned in Kentucky running
from New York to southern ports
was not held to have its actual situs
in New York and was taxable where
the owner lived.
But where Il vessel was engaged
in commerce wholly within the linn
ITS of state. though owned or en-
rolled in another state, it was held
TO have had its taxable situs in the
state where it was engaged in COM
merCc.
In Maine there are about 5000
wv worth of vessel property and
small boats. The latest figures
available show that Portland has
Iol III tons of vessel property in
lJ.1 and the rest OF the state IN 1922
1900 tons. The rate per ton goes
from an average of So in Ellsworth
10 an average of S11.30 in Thomas
ton.
In finding out who are owners
Oh vessel property, there seems to be
no satisfactory rule. The returns
which we got from the lists fled
with is April first are seldom very
satisfactory and Of course very few
lille them. Vessel property owned nv
cur citizens often never comes into
the State: about the best we can do
~ 20 interview or send requests to
Irooapie owners and check I'D on
our lists for the previous year.
Inc records OF the custom house
shcuid always be consulted. bu.
these Will show owners of only those
vessels documated in that port As
d last resort and Il good way to do
when You have reason to believe
persons share is more than he has
SVEN In. Is to writ, the custon,
mouse where the vessel is enrolled
ana for one dollar they will send vo,,
ist Oh owners of any vessel docu-
mated in their port. After finding
OUT the name of the vessel. Won car
,-ilu her enrolment port from the
LAST OF Merchants Vessels which T.
issued yearly by the Bureau of Navi-
satIon and is to be found in any Gus
, - mouse and probably most Yb-
Our present law PRECEDING a de.
.reasing scale for valuing vessel nro-
perty has certain advantages ana
We seldom can SOC
the vessel we are taxing"
Need or State Income Tax
- AT the. close of the address hy Mr.
upper round table discussion Vas
IN order and many points in wbich
.he assessors were vitality Interested
were brought up.
In Offering the resolution for IN
income tax, Mr.. Perham stated that
at the present time half Of ts,e
property of Maine is paving no tax
at all, that in New Hampshire they,
have accomplished definite results