The daily morning journal and courier., 1905-01-07

poses scmt-AnnuaI Payment of Taxes
 -Ressons for OpposItion-Substltu
 Pr0posItion
 At the public hearing last evening at the City Hall, before the Board of Fi- nance, c. W. Bradley, Of the Fifteenth ward, opposed the Lewis plan for the collection of taxes, and instead advoca- ted semi.annual payments, namely on the first Tuesday in April and the first Wednesday ill October,-taxpayer to have one months grace.
 MT. Bradley said that some of the sa- lient distinctive features of the so- called Lewis plan for the manner and time for the collection of municipal taxes are not altogether original. and far from being perfect in its essential features. It has been considered for a long time that an improvement could be made. But this new proposed Lewis method-which, no doubt, is a step i'm the right direction-is objectionable in many ways.
 T II I4olo Ot r1dl piOpCI 4lN able to taxation of the first of October in each and every year must be given to the assessors on or before-the first day of November annually sworn to as pre- scribed by law.
 Second-All taxpayers are supposed to have an opportunity to examine their lists for corrections, deductions and eX- emptions. The first twelve days in Feb ruary in each year is now given for this porpose.
 The property to the amount of three ! thousand dollars is exempt in certain cases, and it is evident that it takes time to make the examination in order that justice may be done.
 Fourth-The assessors should have at least three months to make correct valuation of taxable property. New Haven is the third city in size in New England, both as to population and ter ritory, with the possible exception of Worcester, Mass, and it must take con- I siderable time to examine all property within it's extensive boundaries. Then there is the twelve days given to all 1 taxpayers to examine their lists after | the assessors have finished their work. Then the Board of Relief commences their duties.
 | Fifth-The first of January in every year is very, unfavorable time for traders, merchants and property hold CTS generally to pay extraordinary bills A possible exception-the proprietors of | toy shops and department stores, which proves the rule. There is necessarily more extraordinary expenditure in fam 1 flies at this season of the year than at any other time. 1t is also believed that the records of every bank of discount in New Haven will show that more notes go to protest in the months oi l December and January than at any l other two months of the year. It has universally become the practice not tc 'liquidate contracts and onerous burdens l in a. lump sum. but on the irstaiitne1t \ plan. The railroad corporations, banks and such like institutions pay quarter. I ly dividends, which in some respects is like a tax In this connection it car be said that months time is proba' l hly necessary to make the rate or ta2 book. aE
 The following method relative to tht collection and payment of taxes may bt
 unique and novel, but there is not tho least doubtt hatthat it would soon ffn6
 favor with all concerned:
 Make one-half Of the amount due fol annual taxes predicated on the taxable lists of the next previous year payable on the first Tuesday in April in eacI and every year. If said one-half O
 said tax is not paid by the second | Wednesday of May following, then in terest to be added at the rate of nine per cent. per annum. The remaining half or balance due on tax account tt
 be made payable on the first Tuesday il October following the first Tuesday il
 April. If not paid by, the second l Wednesday in November, then interes
 to be added at the rate of nine per cent
 per annum, dated from the second
 Tuesday in said month of October. \ It is apparent that there would be on,
 thing gained hythis plan, namely ! Nearly all the business in the tax col
 lector's office would not be contested into two or three months of the year At the same time the principal objec
 sought would be attained and that f ! the controller would not be under tn
 necessity ofborrowing money in antici
 patton of the payment of taxes. ,i Apropos of. this subject it can be cor
 rectly statedthathundreds of dollars
 and it may be thousands of poll or heat : tav,is lost every year by property beins
 placed in awife's name. The paymen of poll and military taxes are constant ly evaded.