State Tax Commissions in the United States

Cover State Tax Commissions in the United States
State Tax Commissions in the United States
James Wilkinson Chapman
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165-170.
2 Ibid. , pp. 183-186. 3 Ibid. , pp. 186-188. 4 Ibid. , pp. 170-171.
78 State Tax Commissions in the United States. [530- MAINE.
Tax Commission of 1889. The problem presented the usual conditions of undervaluation of realty, escape of per- sonalty, faulty administration of laws, failure of corpora- tions to pay according to ability, and the objectionable working of the mortgage tax.
The following recommendations were made in the report of the commission submitted in 1890: (1) That the
...listing system be strictly applied with accom- panying oath and public exposure of the list.
(2) That a supervisory body be appointed by the governor, with the consent of the council, composed of three State assessors, holding office for six years. One of the associate members should be selected from each of the leading polit- ical parties. It should be the duty of this supervisory body to assess such corporations as pay their taxes directly to the State, to apportion State taxes authorized by the legislature, to enforce the laws, and to act as a State board of equaliza- tion, sitting biennially.


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