110 Me. 46 | Me. | 1912
This is an action based upon Chap. 227 of the Private and Special Laws of 1911, in which the plaintiff seeks to recover of the defendant a sum equivalent to sixty per cent of the taxes levied and collected by the defendant corporation for the year 1911. The-defendant filed a general demurrer which raises the decisive questions of law.
Bayville is a seaside resort in the town of Boothbay Harbor occupied by summer residents who desire the enjoyment of certain advantages adapted to their own special comfort, for which they are amply able to pay, and for which it would be inequitable and unjust to tax the residents in other parts of the town, to whom the improvements desired would be of no particular benefit. In accordance with the long and well settled policy of this ¡State, these residents, in order to secure the enjoyment of these privileges sought a charter, which the Legislature in its discretion granted, incorporating a portion of the town of Boothbay, within certain described limits into a special municipality, called the Bayville Village Corporation. The charter also prescribes the rights and duties of the corporation, its financial relation to- the rest of the town, and declares the administrative rules and regulations by which the taxes shall be apportioned and assessed, collected and distributed.
The defendant raised no question of the propriety of the administrative policy for the regulation and adjustment of the municipal and corporate relations. Nor under the well settled law in this State is it easy to perceive how any well grounded objections could be suggested.
The issue which the defendant raised under their demurrer is to that section of the special act which provides for the distribution of the taxes when assessed and collected in accordance with the machinery provided in the act. Section 5 reads: “The town of
Another objection was raised, that the method of distribution was unconstitutional because it was made not according to the number of scholars, as in the school mill fund, but one-third according to the number of scholars and two-thirds according to valua
The court in the Sawyer case said: “Inequality of assessment is necessarily fatal, inequality of distribution is not, provided the purpose be the public welfare.” It remains, therefore, to consider whether the act in question comes within the public welfare clause of the Constitution which commands: “That the Legislature shall make and establish all reasonable laws and regulations for the defense and benefit of the people.” As has already been seen, legis
The question, therefore, recurs whether the special act under consideration was reasonable and beneficial to the community affected. The natural advantages of the coast of Maine offer flattering inducements to non-residents, seeking recreation and rest, to establish permanent summer homes within the State. It has become a matter of common knowledge and statistics, that no factor, in the progress of our social and financial interests, has contributed more to our general prosperity than our summer resorts and game preserves. The people who come here are usually segregated in isolated communities. They often select unimproved lands. Out of waste places they create millions of dollars of taxable property. The increment upon these lands is taxed to its full value, under the law, although they may occupy it but a fraction of the year. The numerous islands along our coast are conspicuous examples of this development and creation of taxable property. It is not infrequent that the tax imposed upon a summer community, and occupying but a small section of a town, exceeds the assessment upon all the
The Legislature has exercised its discretion as to the amount which, in this particular case, should be paid back, making it a fixed amount, instead of leaving it to the discretion of the selectmen to determine the amount, which might be entirely inadequate, or even nothing.
It may accordingly well be said that the enactment of laws tending to encourage the growth of this kind of enterprise, is both reasonable and beneficial. Upon a careful investigation of the authorities, therefore, we are of the opinion that the act comes within the public welfare clause of the Constitution. Our conclusion is that the demurrer should have been overruled.
Exceptions overruled.