Waterbury evening Democrat., 1894-01-03

not more than or per cen | According to the quadrennial report, cor | cerning local finances, recently issued by tn comptroller, the tax rate of no town in Con | necticut was so low as that which obtains I Waterbury this year. The rate in only 23 c the l6S towns of the state was below 10 mtl!s
 while the average rate exceeded 12 mills The result of WaterburY's abnormally sma town tax will tend to cause our industrie and our citizens to seek locations and home
 outside the municipal limits where, while sut
 stantially escaping taxation, they will req
 many of the benefits ofthe city.
 justice demand legislative readjustment (
 the existing tax relations between town an
 city.
 ASSESSORS.
 This department to my mind is one of th
 ID ost i'm portant brahches of the muAicipa
 government. In a city like ours with poI'
 ulation Of 35,000 rapidly increasing, with it. great wealth, it's large and varied bushes enter prises, it requires men of eminent abil ity, large experience and great armness f successfully and satisfactorily perform thu duties imposed upon the board of assessors The system of valuations adopted many years ago, has not been changed, whil, nearly every departmental that depends for de velopment and support upon this system has undergone many very important changes. The system of listing property a a certain percentage of its fair and just value was adopted and maintained oavofd as much as possible the payment of large state tax Now that this state tax is not at present ex acted there is no good or valid reason fOi continuing this system.
 The rule of valuation as fixed by the statute laws is the proper and only one to be gov erned by. It distinctly provides, "that the present, true and jC~i val2e of any estate shall be deemed by assessors and boards of relief to be the fair, market V Hue thereof, and not its value at a forced or auction sale. There IS only one true and proper course fo! the assessors to follow in the matter of fix ing valuations, and that is the, one marked out by the statutes. There are no discretion ary powers conferred upon the assessors in this matter of valuation. They have no right 10 say that property shall be listed for 10, 20, 30 or 40 per cent of it's value.
 This system of listing property at a cer- tain percentage of its valuation, is pernic- ious one, for it follows in the old groove, i affords opportunities for favorltism; It is illegal, it is delusive, it Is a snare and bad system to tie to. It has been said "that ab- soute equality of taxation is hardly attain able under any system"
 But equality ot taxation should be the aim of the assessors, and every effort made t' accomplish it; and care taken that the greai masses Of the community, the men Of limited means who have struggled 10 secure home should not bear more han their just 1ropor., ton of the burden. With property listed at it's fair and just value the grand list would amount to $40,000 900. To say the least would not a tax rate of mills on the dollar on such grand list, sound and appear ket- ter to the outside world, than the present one of 31 mills on the dollar on a grand list of SIP, 1000, 900? The present. high rate of tax ltion has without doubt a tendency to crip- pie the prosperity of the city. Manufacture BITS move away and those who would other wise come, stay away l recommend thai -his court request the board of assessors tr list all property whether real or personal. or unimproved, at the fair and ust valuation of the same.
 WATER.
 An abundant supply of pure and whole some water for the necessities and convent 9nce of the inhabitants of q growing city like ours, can hardly be appreciated.
 few figures taken from the records of the water commissioners, will convey some idea the service rendered by this department md the amount of income derived from the sale of water.
 There were families supplied in
 .873 1878 l aso 1883 sSo 1888 Isso 1899 SS3
 The amounts received for rentals for the same year were as follows:.
 1873 1878 1883 1888 1893 S14 s4S22 147 43 $38 979 64 S53, ,329 11S7S 7OO
 The rents increased nearly threefold in the period extending trom 1873 to 1883 and more han double in the ten years ending in 1893 The rents in the ears 1892 and 1893 would lave te9n at least 10 per cent larger, if ttae ity had the water 10 sell. If the population 'f the city increased at the same rate for the ,ast ten, and we have an ab. lndance of water to Sell, so that every ap- ,licant can be supplied. 1 feel warranted in ayiu that the year 1896 will show rentals iD xcess of S100,000. and that In 1903 this reve- tue will have reached the handsome figure f S150,000.
 That very important and very much dis ussed and considered question of where was to obtain an additional water upply was finally settled last May by the ourt of common council adopting the Branch" source, so called. A committee vas appointed for the prosecution of the york of procuring water from this source, nd considering the limited time for prepara- ion for work of the magnitude this is, cry commendable progress has been made.
 On account of the mplete condition of he plans and surveys, many changes and lteratiOns, necessarily occurring from day 0 day, in the endeavor to shorten lines, linimize costs, etc., and for the reason that lany of the larger and more important leces of work have not been contracted as ct, an approximate estimate of the cost of his work is not obtainable. But it is gen. rally admitted by those conversant with the ubject, that the cost will not be less than 800, ,000. This is by far the largest and most nportant public work undertaken by the ity. The development of this source of supply ill require very large outlay of public funds nd the committee in charge of the work hould be particularly vigilant and careful iu rotectng the interests of the city. and see. lg that every dollar is judiciously and ad- expended. The city being com. litted to this source of supply, ii is to be oped that every promise made for it by its rOjectors, will be more than fulfilled and nat within the year the public will celebrate De event of an abundance ot pure aud wholesome water. In connection with the Nupf fnrc r ) suggest to the court the desirability of lviting Mayor Webster to become member [ the same. He has given the matter vast l mount of thought and consideration and Is loroughly conversant with every detail of f the work; his advice and counsel would @ of great value to the city.
 STREETS. The subject of good streets, of what mate- al and how to construct them, is receiving the present time much larger considera- on throughout the country than ever be- ore. The large amounts expended upon UT streets should be used to the very best dvdntage. Street building and mainte- ance has become almost science, and the nportance of knowing what to do with our treets and how to do It is very desirable. During the past fifteen years large sums of loney have been expended in building, re- airing and maintaining the city streets, nd the only permanent improvement that 4n be shown for this outlay IS about Il miles | [ block paving. If years ago small appro. riation had been made for paving, and had | cen continued annually, and if the. repairs ad been made with a view to permanancy | ather than temporary relief. today we would | ave better streets and at much less cost ot  Good streets are public convenience and | and contribute to the trosperl y l city. and are some indication of the | lrlft, enterprise and intelligence of it's peo- le. The time has gone by for the carting on of | ravel and the hauling of of mud. This | lethod belonged to the last generation. | Ie have no use for it. The street depart | lent should adopt comprehensive plan | hich would form basis of systematic per | lanent improvements to be carried forward | 'om year to year until completed. believe | lis to be in the direction of true economy, | nd 1t would prevent large annual expendl- | Ire for merely temporary repairs. Block pavement Is the best and most | conomical in the long run. No other pave- l lent fills all the requirements so well as | ais. Not less than SIC, 900 net should be | appropriated annually for the coming ten | ears for extending block pavement.
 When I say $10,0 net mean that the city |