The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1900-10-02

the tax becomes due, acting under his
warrant, leaving. to. the. assistant coFpo-
ration counsel the foreclosure OF liens
where it was found impracticable to
collect by warrant, as the charter never
intended that the assistant corporation
counsel should be the collector Of taxes
but merely that he should take legal
proceedings, after the collector mad USED
his lawful means to collect the taxes
and had this been done in the past the
city would have been saved at least one
hundred thousand dollars in the last
few years, thus showing that the tax
rate could be much lower, were all the
taxes collected.
Third would recommend the advis-
ability of having a clerk or clerks whose
sole duty 1t was to collect the business
tax by calling on the taxpayers OF this
class, many of whom would undoubt-
eddy pay We're they approached In the
same manner as that used by any busl-
ness concern Of the present day with its
debtors.
Fourth--As to the amount Of back
taxes now due, the collector has no
knowledge, and this can only be ascer-
tanned by the report of Expert Account
tant Kendriclk, who is now at work on
the books of the office
Fifth-That the collector be provided
with sufficient competent clerical aid to
properly conduct the details Of the Of
flee.
The courts have strictly construed the
law Of taxes as being purely the Great
ure of statute, and therefore to be con-
strued literally, unless the liens to Sc
cure the taxes are properly placed they
cannot be enforced, as ia clearly set
| forth in a recent opinion by yourself in
which you say, quoting our supreme
court in the case of Meyer VS.. Turbee,
SO Connecticut, in which the court says,
| in speaking of this statute that 1T
must be construed technically, as all
| tax laws are necessarily technical. with
| the requirements of the statute, 1t does
not have a valid lien on the property
and cannot enforce the same by fore
closure
The statute provides: 1.-THE estate Of
any person in any portion Of real es-
tate which is by law set in his list for
taxation shall be subject to a lien for
that part of his tax which is laid upon
the valuation of said real estate as
found In said list when finally complet-
cd" etc.
Therefore, the Lien to be valid one
must state the amount Of tax that IS
due and the property that Is held for
that particular amount of tax that Is,
In my opinion, it should state the
amount of the tax that Is due on one
particular piece Of property against
which the tax is assessed.
In view of the above, and the fact
that out Of one hundred and fifty liens
nearly one-half were enormously plac-
ed and it being fair to presume that
this ratio exists throughout the re-
naming liens, the city cannot be too
careful in having the liens properly
placed
Also that more care be exercised In
the making out Of the transfer book
from which the assessors make out the
lists of property holders and from
which lists the liens are supposed to be
made
In conclusion, / would suggest that
his honor the mayor, MS provided IN
section IL of the charter, paragraph 4,
appoint committee of three disinter-
ested persons, consisting of business
man, a banker and a real estate man,
to examine into the system In vogue In
the office of the tax collector and board
of assessors for the purpose of devislng