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OF THE

MAINE TAX COMMISSION,/907-1908

Appointed under provision of Chapter 108, Resolves of 1907.

MORRILL N. DREW, Portland, Chairman,

WILLIAM S. WHITE, Rockland,

MILTON L. MERRILL, St. Albans,

GEO. M. HANSON, Calais,

FRANK C. DEERING, Saco, Secretary.

1908

WATERVILLE

SENTINEL PUBLISHING COMPANY

1908

CHAPTER 108.

Resolve to provide a Commission to inquire into the present system of assessing and collecting taxes, and, if possible, to provide for a better and more complete system of assessment and collection, and report to the governor and council.

RESOLVED, That the governor, by and with the consent of the council, be and hereby is authorized and empowered to appoint a commission consisting of five members, not more than three of whom shall be taken from the same political party, whose duty it shall be to inquire into the present system of raising revenue for the state, county and municipal expenses, and to provide, if possible, for a more equal, just and equitable system of taxation on all kinds of property in this state, for the purpose of state, county and municipal expenses; and to provide, if possible, for a better and more complete system of assessment and collection of taxes in this state; said commission to be paid from any money in the state treasury not otherwise appropriated, such a sum for their services as shall be allowed by the governor and council, and for necessary clerk hire, and incidental expenses; and report to the governor and council as soon as they have completed their investigations and formulated their recommendations by bill or otherwise; that the governor may, if the report of said commission is completed and the recommendations made before the first day of January, nineteen hundred and eight, convene the legislature in extra session during the month of January, nineteen hundred and eight, to consider said report and recommendations; and that the governor shall cause the report and recommendations of said commission to be printed and distributed at the state's expense, three copies of which shall be sent by mail, or otherwise, to each member of the present legislature at their proper residence; and one thousand copies of said report and recommendations shall be provided for the use of the public, or, to the use of the next legislature of this state, if said report and recommendations are not submitted to an extra session of this legislature in January, nineteen hundred and eight.

Approved March 13, 1907.

REPORT.

To the Honorable Governor and Council:

The undersigned commissioners appointed under and by virtue of the provisions of Chapter 108 of the Public Resolves of 1907, have the honor to submit the following Report:

We met at Portland October 1, 1907 and effected an organization by the election of Morrill N. Drew as Chairman and Frank C. Deering as Secretary. It was voted to locate our headquarters at Portland. We obtained a room suitable for our work and for holding public hearings. Our office has been open every secular day and we have been visited by taxpayers from all sections of the State.

We were particularly fortunate in being able to secure the services of Clement F. Robinson of Brunswick as Clerk, and Miss Mae A. Baker of South Portland as Assistant Clerk, and we wish at this time to record our appreciation of the thoroughness and ability which have been manifested in all their work.

The Resolve provides that it shall be our duty "to inquire into the present system of raising revenue for state, county and municipal expenses, and to provide, if possible, for a more equal, just and equitable system of taxation on all kinds of property in the State."

First, we carefully prepared a synopsis of all the laws relating to taxation that are at the present time in force in our State, and made an exhaustive study of their working and administration, and of published criticisms upon them. We invited public discussions, criticisms and suggestions by notices inserted in newspapers published in all sections of the State, also by personal notices mailed to the Boards of County Commissioners and local Assessors and to taxpayers generally throughout the State. We gave many public hearings at Portland, and in all the several counties save Lincoln. The hearings in the adjacent counties of Sagadahoc and Knox were well advertised in Lin

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