Middletown transcript., 1903-05-16
THE TOWN ASSESSMENT

tention to what he considere
grave breaches of official dut
on the part Of the Town Con
missioners, ora majority of then
As the communication reache
US at a late hour, and as we di
not have at hand a copy of tn
charter under which the Con
missioners, as well as the A:
SCISSOR, derive their authority
we did not attempt to CONNER
upon the matter. Since tina
tfme, we have carefully and
length considered the case, an
in this column will be foun
a copy of the only Section of th
Charter that in any way relate
to the assessment of Real Estat
and Persons. Section 20 of tn
Charter provides for the assess
ment of dogs but has no bearing
on the point at issue.
An examination of the Assess
ment List as it now hangs in th'
Middletown Hotel discloses tina
in a number of cases, erasures
have been made and new figures
in another hand and with another
kind of ink. These changes, OF
some of them, are interesting
In two cases a material reduction
is made, but in the most of them
the assessment is increased.
The fact that these two decreases
happen to be on the property OF
Town Commissioners may be a
mere coincidence, but it has a
tendency towards proof of the
Claim made by our correspond
ent that a majority of the Town
Commissioners in a secret con-
ference against the protests of
the minority made changes in
the Assessment List prepared
by the Assessor before posting
the same.
With the facts thatappear it is
evident that the Town Commits
sioners have certainly made at
least one serious mistake in ad-
vertising that appeals will be
heard and determined on Tues
day, May 26th, 1908, whereas
the charter fixes the "first Mon
day after the expiration of the
said twenty days" And it is
probable that court would be
convinced by the appearance of
the Assessment List that it had
beenchanged bysomeone. There
fore, on suit, it would appear
that the law had not been fol-
lowed, the assessment was not
impartially, fairly and equitably
made, and possibly the entire
tax levy be set aside. This
would be serious condition, as
it would leave the town with no
funds to pay interest on bonds,
to light the town or furnish
water for fire protection nor to
police the town.
It must be rendered that the
commissioners of the Town of
Middletown," as body polite
and corporate in law, have the
power and no more than that
conferred on them by the Char
ter. That instrument fixes the
first Monday in March, yearly,
as the date for holding the town
election, and the same instru-
ment fixes the ''frst Monday
after the expiration of the said
twenty days" as the date for
holding the appeal court, and the
Commissioners have the same
right to change the first date as
to change the second. 1t must
also be remembered that the As
SCISSOR is chosen by the voters of
this town, because of the belief
on the part of majority of them
that he is particularly qualified
to perform the duties of that
Office, and takes the oath pro-
vided for him to perform those
duties faithfully and impartially.
On the other hand, the Town
Commissioners are elected, not
with that idea, but because
their business and other qualifi-
cation, fit them to manage and
direct the affairs of the town, nor
do they take any oath or afirma-
ton.
There is no reasonable ground
for doubt that when the Asses
cor makes his assessment in the
month of April and handsa copy
of Il to the Commissioners, it
bacomes their duty Immediately
that copy land necessarily
u;thout alterationor amendment)
! the Middletown Hotel, there to
for twenty days, and on
he Monday next after the ex-
of the said twenty days
s hold . Court of Appeal. Nor
4 there any. doubt, that if no ap-
.4s be made the assessment