52 BOARD OF AGRICULTURE. 



diminished expenses of transportation, and security for life and 

 property. And it will be found to be a general rule, that no high 

 degree of civilization can be maintained in a community, and 

 indeed, that no highly civilized community can exist, without com- 

 paratively large taxation ; the converse of the proposition, how- 

 ever, at the same time not being admitted, that the existence of 

 high taxes is necessarily a sign of high civilization. Thus, for 

 example, observations made" .... " in the German States, 

 which, since 1866, have been forcibly incorporated with Prussia, 

 show that, notwithstanding the former have been subjected to a 

 greatly increased burden of taxation, they have at the same time 

 enjoyed a greater measure of prosperity ; the same being mainly 

 due to an improved administration, of which the increased taxa- 

 tion was a necessary incident. In short, taxation in itself is no 

 more of an evil than any other necessary and desirable form of 

 expenditure ; but it is an evil when taxation is rendered excessive 

 through injudicious or wasteful expenditures, or when by reason 

 of ill-adjustment the levy of the tax is made an occasion for the 

 collection from the people, through the enhancement of profits and 

 prices, of a far greater sum than is requisite to meet the public 

 expenditures." ^ 



It is hardly necessary to say that the larg-e revenue deemed 

 needful for the purposes of the town, the county and the State, is 

 chiefly realized by a direct assessment upon real estate, upon 

 polls and upon personal property. The manner of its distribution 

 and adjustment is a proper subject of examination, and will be 

 briefly considered in some of its prominent features 



Real Estate. — Sect. 2, chap. 6 of the Revised Statutes of Maine, 

 defines taxable real estate in the following language : 



" Real estate, for the purposes of taxation, excepting as pro- 

 vided in section six," (relating to exemptions,) " shall include all 

 lands in this State, and all buildings and other things erected on 

 or affixed to the same, and all townships and tracts of land, the 

 fee of which has passed from the State since the year one thou- 

 sand eight hundred and fifty, and all interest in timber upon any 

 of the public lands derived by permits granted by the State of 

 Massachusetts ; interest and improvements in land, the fee of 

 which is in the State ; and interest by contract or otherwise in 

 land exempted from taxation." 



