TAXATION. 49 



to society — a contribution which the law of his own well being- 

 requires — or an assevssment made in consequence of the protec- 

 tion which the State affords and guarantees to the citizen in his 

 person and his property. Whichever or whatever view we take 

 of the theory upon which taxation is based, the stern facts with 

 which we have to deal are still the same. The right of a govern- 

 ment or State to raise needful revenue, either by direct or indirect 

 taxation, or by both methods, is not a matter or controversy. 



Given in our own State a property valuation of two hundred 

 and fifty-five millions of dollars, and an annual direct tax of ap- 

 proximately six millions of dollars, the problem for solution is, to 

 determine in what way this sum shall be apportioned so that 

 every citizen sharing its benefits shall bear his just proportion of 

 it. A does not so much complain that he has a tax to pay, as 

 that B, considering his ability, should not be required to bear his 

 full proportion of the burden, if it be deemed a burden. 



It must be admitted that no system of taxation has ever yet 

 been devised, nor is it within the range of human skill to devise 

 a system which will reach with perfect equality every member of 

 society. The scheme which is perfectly adjusted to one set of 

 circumstances may work great injustice when applied under other 

 circumstances. 



An examination of the Maine statutes reveals the fact that this 

 problem has received the thoughtful and careful consideration of 

 our legislators, and that the greatest inequalities in taxation arise, 

 not from the nature of the laws, but from their application, or 

 rather their non-application, in individual cases, whereby a large 

 amount of property, .by law taxable, escapes the notice of inspec- 

 tors. We apprehend the nature of the problem in our own State 

 more fully from the following considerations : 



In the First Annual Report of the "Wealth and Industry of 

 Maine," by W. E. S. Whitman, Esq., we learn that the average 

 percentage of taxation in fifty-seven cities and towns, iu 1870, 

 was .027, while in 1873 it was .024. Assuming the mean, or 

 about .025,* to represent the average percentage for the towns 

 and cities of the State, and the valuation reported in 1873, viz. 

 $242,808,688, as the true valuation, we find approximately the 

 annual revenue raised by direct taxation to be $6,070,217. This 



* The State Treasurer, Hon. S. C. Hatch, estimates the average percentage of taxa- 

 tion in the State between .025 and .0275. 



