Waterbury Democrat., 1901-01-11
ATTORNEY o'NEILL's BILL.
He Will Ask the Legislature to'Tax
 Trolley and Telephone CompAnies.

He Will Ask the Legislature to Tax
 Trolley and Telephone CompAnies.
 Attorney John O'Neil will endeavor to have a bill passed by the legislature framed upon the basis here presented. Governor Mclean, in his inaugural message, hinted at something like it, but in so remote and indefinite terms that in the opinion of Mir ONeill he might as well have remained silent. The object of the bill is to tax tele- phone. trolley and such companies. The following is an outline of the bill:
 Assessment of special franchise The state board of tax commission CTS shall annually fix and determine the valuation of each special franchise subject to assessment in each city, town, borough or tax district. Such board shall not less than ten nor more than thirty days next preceding the date when an annual assessment is re- quired by law to be completed in any such city, town or borough, file with the clerk of such city, town or bor ough a written statement of the valua- tion of each special franchise in such city, town borough or tax district as fixed and determined by such board; and the valuation so fixed shall be the assessed valuation on which all taxes based on such special franchise in such city, town or borough for state, municipal. school or highway purposes, shall be levied during the next ensu- ing year. The assessors or other tax ing officer, or other local officer in any city, town or borough or any state or county officer shall on demand furnish to the state board of tax commission fvnFr &s<v, II, board for the purpose of determining the value of special franchise. Each city. town or borough clerk shall with in i've days after the receipt by him of statement of assessment of a spe- cial franchise by the state board Of tax commissioners, deliver :. copy of such statement certified by Il to the assessors or other officers cF ed with the duty of making local sments, in each tax district in Sucl yty, town or borough. The valuatio Of a spe- cial franchise as so fixed the state board of tax commissio frs shall be entered by the assessors br other otti- cers in the proper column of the as sessment roll.
 Report to state board of tax con- missioners.-Evely person. co-partner- ship. association or corporation subject to taxation on a special franchise, shall, within thirty days after this sec tion takes effect. or within thirty days after such special franchise is ac- Quired, make q written report to the state board of tax commissioners con- taining q full description of every spe- cfal franchise possessed or enjoyed by such person, partnership. association or corporation, q copy of the special law, grant ordinance Of l.l or if possessed or enjoyed under a general law, q reference to such law, a statement of any condition. obliga- tion or burden imposed upon such Spe- cial franchise. or under which the same is enjoyed, together with any other in formation relating to the value of such special franchise. required by the state board. The state board of tax commis- sioners may from time to time require a further or supplemental report from any such person, partnership. asso- citation or corporation, containing iufor- nation and data upon such matters as it may specify. Every report re- quired by this section shall have an- nexed thereto the affidavit of the pres ident, vice-president, secretary or treasurer of the association or corpora ton, or one of the persons or one of the members of the co-partnership making the same, to the effect that the statements contained therein afe true. Every person, cO-partnerShip, as sociation or corporation failing tC make the report required by this section, or failing to make any special report required by the state board of tax com missioners within a reasonable time specified by it, shall forfeit to the peo- pie of the state the sum of one hun dred dollars for every, such failure and the additional sum of ten dollars for each day that such failure continues and shall not be entitled to review the assessment by certiorari, as provided by section forty-five of this chapter
 On making an assessment of a spe cial franchise, the state board of tax commissioners shall immediately give notice in writing to the person, co partnership, association or corporation affected, stating in substance that sucf assessment has been made, the tota valuation of such special franchise and the valuation thereof in each city town, village or tax district: and tha1 the board will meet on day specified in such notice.
 An assessment of a special franchis, by the state board of tax commission CTS may be reviewed in the same man ner and with the same force and effec as if the assessment had been made by local assessors.
 Deduction from special franchise ta, for local purposes.-If. when the ta, assessed on any special franchise i due and payable under the provision of law applicable to the city, town O borough in which the tangible propert, is located, it shall appear that the per son, co-partnership, association or col poration affected has paid to such city town or borough. for it's exclusive us
 within the next preceding year. unde any agreement therefor, or under an
 statute requiring the same, any sun based upon q percentage of gross earn ings, or any other income, or any Ii cense fee, or any sum of money o account of such special franchise gfanted to or possessed by such per son. co-partpership, association or eol
 posafion, which payment was in tn