The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1900-05-10

| now paid all their work is worth, but
with longer tenure Of Office better worn
VIII be done and we can confidently an
ticipate that the towns will appropriate
what they can afford as reasonable
! and fair compensation for the better
work they will get from the assessors.
"a FURTHER REMEDY IS NECES-
SARY."
There Is ample precedent in the expe-
Renee of other states to guide us in de-
termining what is necessary to be done
further to improve methods of assess
ment. Massachusetts,, not only in Bos-
ton, but throughout the state, probably
can show the best results, and I believe
there is no doubt that this is largely
due to the fact that for many years as
SCISSORS have been required to state sep
arately the value of the. land and the
value of the improvements in assessing
real estate. They have also been re-
duired to state separately the value of
machinery.
In 1891 there was great dissatisfaction
with real estate assessments in New
Jersey and power was given in the fol-
lowing year to the state board to re-
quire a separate statement of the value
Of land and improvements In all the
cities Of New Jersey. The board at once
promulgated a rule to this effect and
since 1892 assessments have been made
so in New Jessey cities.
In the report of the state board of tax
alton of New Jersey made in 1896 they
say in regard to the separate assess
n,el,t ne land apd i,,,yrn1,or,ao+c urTbi c.
law has been In practical operation In
first and second-clas cities for the past
three years, and has proved satisfacto-
ry. From observation and experience
the state board Is thoroughly satisfied
that this is the only fair and just meth
cd to be pursued In the assessment of
property in municipalities, and we re-
commend that this method of assess
ment be extended by the statute to mu-
inequalities In the state having a popu-
lation of five thousand or more inha BIZ
tants, and that the state board have
power to require such assessments to be
made according to this method In any
other taxing district when such pro-
ceeding may seem to them necessary in
order to obtain fair and just assess
ment Of the taxable property in said
taxing district"
1t Is hardly necessary to make an ar
gument for this change, for it must APP
pear at once to every one that If asses
sors are obliged to itemize property In
this manner, they cannot slavishly copy
old rolls and cannot wilfully discrimi-
nate between neighboring properties.
1t is highly desira bile that every town
should have good tax maps. but it Is
hardly practicable to provide for this by
general act. 1T must be left to the
public spirit and good sense Of the sew
eral towns
further check upon the assessors Is
the annual or frequent publication of
real estate assessments This has been
done for many years in number Of
towns In Massa chusetts, and few
years ago such a publication was made
In the city Of Meriden In this state, al
though In Merden the assessment was
made by appraisers other than the as
SCISSORS. Thia also however, must be
left to the Individual initiative of the
several towns. The present law pro-
vldes that assessors shall not be mem
bers OF the board Of relief. Many asses
sors have criticised this provision and
1t seems to me wholly unnecessary and
In the state Of New York
the assessors sit as board of relief and
act upon complaints. In the amend
ment l have drawn I omitted this re-
duirement and If towns desire they can
CONTINUED on Seventh Page.)