Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1926-12-29

ceived for payment made. The whole
matter of valuation, assessment, col
lection and the purposes to which the
sum raised shall be apportioned is of
vital interest to all. and we believe
that among the people as a whole
there is a widespread sentiment for a
reimbursement of ideas relative to ap-
portioning money and expanding the
same.
1--WE are beginning TO realize that IL
we teach music. cooking and agricul-
ture In the schools. il we build ex-
pensive school buildings, If we build
and maintain expensive roads and
bridges, the bills come back to us in
taxes and must be paid, and by expe-
: rience dearly bought we are learning
that the only practical and workable
reimbursement in the administration of
public affairs and the expenditure of
public money must be based upon our
ability to pay the bills after they are
contracted, and the taxpayer certainly
has every right to insist that every
public official and every employe shall
render a dollars worth of service for
every dollar received. And let us all of
the time keep steadily in mind the
fact that every state in the union is
confronted by the same perplexing
problems that We in Maine are trying
to. solve, and also the fact that the
sturdy type of New England manhood
and womanhood in Maine will bring
these problems through to a success
full solution that will best serve the
interests OF all our people.
The Local Assessor
I'm the administration of the gen.
eral property tax system, the most
vulnerable feature is the local asses
SCR. In fact, the assessor is the most
important cog in the whole system of
taxation. To him is entrusted the ap-
portionment of the tax burden SO that
equality will result. The Assessor
must be familiar with values, not only
of real estate, but of all species and
kinds of personal property. He must
be man of good judgment and en-
dowed with a sufficient amount of
moral courage to be fair and he must
be active and diligent in locating and
placing property on the tax rolls. I'M
less he possesses these qualifications,
a gross injustice results and generally
those who escape their just burden
are those who can best afford to as
sumo it. The duties of the Office are
disagreeable and difficult and the
hPChooIloi 10 iliftAc4driISs w LII a
few exceptions the same compensa-
tions prevail which were considered a
fair remuneration 80 years ago. Yet
what other lines of industry maintain
a salary list that compares in any de-
tail with that of 80 years ago? 1t is
true that there are many competent
men who find the work congenial and
are willing to work for the salary Of
fered, but by the time they have IA
miliaFzed themselves with the work,
they are obliged to seek reelection
The result that the administration of
our taxing system is the weakest at
the point where it should. be the
strongest. Uncertainty of the tenure
of office and inadequate compensation
are largely responsible for this con-
dition of affairs.
Equity of General Property Tax
System
ut is our opinion that no one can
question the equity and justice of the
general property tax system when it
is properly enforced When 1t Is en-
forced in accordance with the consti-
tutional provision, each taxpayer
bears no more and no less than his
shafe of the public burden. 1t is prob
ably true that no system of taxation
ever has or ever will be worked out
which will be absolutely fair and with
which everybody will be satisfied. Per-
feet equality in valuation of property
is the goal toward which We are con-
stantly looking and striving. 1t is al
SO a dream which we never expect to
see fully realized. 1t has been our aim
to get in as close touch as possible
with taxation officials, not only to
civ in o1K-ina ral Ia fp
the law and it's enforcement. but also
to get all possible Information and
data in each taxation Jurisdiction.
Equalization Of Property Values
"The equaliza ton of property
values for the purpose of taxation is
the great problem that assessors are
called upon to solve, and realizing
that correct solution can be more
quickly and safely arrived at by har-
monious cooperation with local as
SCISSORS, and also realizing that valua-
ton reform is largely an educational
problem, our Board has devoted its
time in trying to obtain accurate in
formation relative to different kinds
of property in all the taxation juriS-
dictions in the State. and in comforting
with local assessors as to assessed
and actual value of. different classes OF
property. both real and personal. We
have collected a large amount of in
formation that directly affects the
valuation of property and this infor-
nation so far as possible has been
turned over to local assessors, and has
been used by US in equalizing values
between cities and towns
Percentage Basis of Assessment
Elm our opinion any percentage
basis of assessment Is contrary to
law and offers no advantage to the
taxpayer 1t fosters inequalities be-
cause under 1t all sense of comparison
is lost. When valuations are figured on
full valuation basis, the figures mean
just what they represent and compare
sons and corrections can readily and
easily be made.
"yrhe only safe and Just system of
assessing property is on the full val
uation basis. and all assessors should
approach this task unbiased by friend
ship, enmity or politics. Experience
tells us that the only way to solve
the taxation problem is on this basis.
In no other way permitted by law can
every taxpayer know that he is hav-
ing a square deal without favor or
prejudice. Taxation officials should
obey the law and respect the oath talk
en- by them, and in so doing they ac-
tually act for the best interest of the
people they serve, and in our opinion
a great majority of our taxpayers will
appreciate their work and will vindi-
cate their Judgment.
"1n our Judgment the present sys-
tenn of electing assessors for short
terms is wrong For the interest Of all
concerned they should be elected for
longer terms, and they should be ade-
quately paid for service rendered. The
importance of the position of the Of
flee is not generally appreciated. When
the office is raised to the dignity which
the Importance of it's work demands
and with adequate pay, the assessor