Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1926-11-04

miles more to complete the system as
| now laid out.
The Legislature has defined class
es of roads: State highways. State
aid highways. and third-clas high
| ways Mr.. Sargent said. "All mon
eys expended on these roads have
been appropriated by the Legislature
and expended by the Highway Com
mission In accordance with the laws
laid down by the Legislature"
Expenditures for State highways
total Sl4,S49.S04.60 for State-aid
roads, s10,57S,51S.66; and for third
class roads, $2.05S, 99610. Revenue
from Federal aid towns and auto
fees, as well as State appropriations
are included in these figures.
Bonds Financed from Auto Fees
Mr.. Sargent pointed out that while
the State highway and bridge bonds
are a direct obligation on the State,
they are entirely financed from motor
vehicle fees. mo State tax has ever
been levied to pay interest or retire.
| ment and probably none ever will be"
he said.
Taking up the matter of mainten-
ance, he stated that $500 miles OF the
tIdiIlltIldItccs
| 500 patrolmen being employed. The
daily expenditure is s3000--or $3.50
! a Manufacturing the patrol season.
The surface treatment by IA extra
gangs represent an expenditure in
I excess OF So a minute while this
work is going on.
"Ali of the States maintenance
fund has come from automobile reg
istration fees or from gasoline taxes.
except S246,000 from the State con-
t.ngent fund in early years"
Bridge Construction
The State has built 233 bridges at
| a total cost of s4,334, 900, the State
paying 1866 per cent, the counties so
per cent, and the towns 80 per cent
y town may pay as little as Is per
| cent of the cost of a bridge, or as
! much as 4o per cent. There is no
minimum limit to the length of bridge
| which may be built.
The matter of traffic surveys was
then taken up by the speaker who
then spoke of the small expenditure
| for highways as compared to the
operating costs of motor vehicles.
and~the tests showing the savings in
operating costs of cars on concrete
| or good hituminious macadam roads
| as compared with gravel or dirt
: roads.
Following his address, Mr.. Sargent
answered many questions asked by
the assessors regarding the highway
work in the State and was given a
rising vote of appreciation for his ex-
PLANTATION OF the Maine highway Sit
uation.
Presents Flag to Mr.. Stetson
W. E. Plumer, representing Loring.
Short and Harmon of Portland, ex-
planned the use of the tax blanks and
books put out by that company. after
which he presented State OF Maine
flags to President Stetson and Secre-
tary Norton of the Association.
Massachusetts Tax Commissions
The speaker at the Wednesday
evening session was Henry f. Long,
tax commissioner of Massachusetts,,
who in presenting the subject, The
Assessor and the General Property
Tax" declared that we have moved
long way in many activities, but
i in taxation matters we are still look
ing TO the most ancient of devices
to supply our municipal funds. With
but slight change the system of gen.
eral property taxation has come to
us almost as 1t first was revealed TO
primitive man. Firmly embodied in
the laws is the principle that COM
pels the exaction of taxes from him
who has property visible to the eye.
Undoubtedly before ina ginatiYe
man created all the many forms of
modern day wealth, land buildings.
machinery and live stock fairly rep
resented a capacity to pay the gov
ernmental charges. That it does not
today is apparent to all. Ancient
as the vehicle is, it still stands alone
as the one capable of shifting to the
shoulders of all the costs of govern
ment.
Referring to valuation, he said
that on the whole no better plan
than 100 per cent valuation on all
property has been devised. 1t is,
as contemplated by the law, to bring
equality in valuation and thus equal
ity in taxation. Aside from the few
that desire special treatment the
people desire that the letter and the
spirit of the laws governing valua-
ton shall be so administered as to
bring about an equal spreading of
the burden of taxation. Under the
law it cannot be done short of 100
per cent value of all property.
Local assessors are human be-
ings; in most instances, they are
fairly representative of the best COM
munity interest, but being human
they are frail and may not always
approach the equal valuation con-
templated by the law, he said.
THAT complete equality and just
ice is not always found is due to the
physical or other inability of those
elected to the office of assessor to
execute the law in the spirit in which
it was enacted.
''It is true that If property is I'M
dervalued the owner pays less in
taxes than his neighbor who is over
valued. but it is not within the prov
ince of the assessors TO obtain a low
tax for one and to place this addi-
.tional burden on another. There is
a fixed amount to be raised by taxa
ton, the assessor failing to value ell
property equally violates his oath of
office and does an injustice to every
one who bears an Increased tax be-
cause some one else is undervalued.
"In support of assessed valuations
it is well to look to values placed
opon the property by other than the
board of assessors, who, under the
law and their oath, it must be re-
membered are to value at one hum
dred per cent Sales, offers to pur-
chase and mortgages given are at
once seen to be evidence of value.
Replacement cost, rentals on leases or
otherwise, amounts insured for, and
inventory figures for credit purposes
also have some weight in determine
ton of the just value. It Is still true
that no one of the elements is con-
elusive, but if all of them show an
amount above the assessors valua-
ton 1t would seem thatra charge Of
under valuation would be truthfully