The daily morning journal and courier., 1907-05-10

but it is true that the small towns pay a greater proportion of the cost than the large towns under present system.
 g. So long as poll and military. taxes are not collected or neglected, the bur- den of taxation falls on property.
 10. One of the principal reasons why the poll and military taxes are not now collected in many towns, especially the cities, is that the tax collector de- clines to collect for fear of losing votes.
 This bill relieves that problem by re- quiring the collector to simply deliver list of delinquents to the prosecut- ing officer (grand juror or prosecuting attorney as the case may be) and the prosecutor proceeds the same as with any other prosecution. One prosecu- ton year will suffice. The others will seek the tax collector voluntarily and with speed
 State of Connecticut.
 General Assembly, January Session,
 AID. 1907.
 An Act Concerning the Assessment and
 Collection of a Personal Tax.
 Be 1t enacted by the Senate and House
 of Representative in General As
 sembly Convened.
 Section l. Every male person between the ages of tWenty-one and sixty years shall, except as otherwise specially provided by law, be liable to pay a personal tax of two dollars for town and state taxes in lieu of pool and communication tax.
 Sec. 2. The selectmen of each town shalL annually, in the month of Jan uary, make list of all male persons, between the age of uwenty-one and sixty years, residing in the town on the first day of January in said year.
 Sec. B. On every rate bill for the an- nual town tax the selectmen shall add q tax of two dollars on every person whose name appears on said list. Sec. 1. The amount appropriated by the general assembly for the support, maintenance and expense of the Con- necticut national guard shall be ap- portioned as follows: fifteen per cent | thereof shall be paid out of any money in the state treasury not otherwise ap- propriated, and eighty-fve per cent thereof shall be apportioned and as- sessed upon the several towns of the state in proportion to the grand lists
 The committee shall, annually, in the month of October, notify the selectmen of each town in the state of the amount so assessed against said town, which sum shall be paid by such town to the state treasurer on or before the tenth day of November fol- lowing.
 Sec G. The provisions of the general statutes which provide for exemption from poll and communication taxes shall continue to be operative in exemption from personal taxes.
 Sec. [ The, selectmen shall have power at any time to abate the per- sonal tax of indigent, sick and inf1rm persons.
 Sec 8. When any person shall neg lect or refuse to pay his personal tax so assessed against him, after payment of the same shall have been legally de- manded, the tax collector of the town wherein such tax is laid, shall notify a grand juror of such town, or, if in a town where town, borough, or city court is established, then to the proper prosecuting attorney or officer of such town, of such neglect or refusal, to- gether with all data and information | necessary to draft a complaint in the prosecuting attorney, or officer shall prefer his complaint to any justice of the peace residing in such town, or to any town, borough, or city court estab- lished within said town, alleging the 1 non-payment of said tax, and such | justice of the peace or court shall thereupon cause such delinquent tax payer to be arrested and brought be- fore such justice or court Such justice or court shall thereupon hear and de- | termlne such case, and, if no proper or | sufficient reason is shown by such de- l linquent taxpayer why said tax has 1 not been paid, shall order the accus- | ed to stand committed to the jail or workhouse in the county until such l tax, with interest thereon and all costs of the proceedings, shall be paid. Any person committed to jail under the pro- visions of this section shall be requir- ed to do such work as his physical con dition may allaw, and shall be dis charged when his labor, at the rate oi one dollar a day, shall amount to said tax and interest as a fine and the costs, taxed as in criminal cases, and including also the sum of two dollars and twenty-five cents per week during such commitment.
 Sec. g. Sections 2S1S and 2S95 of the general statutes and all other acts and parts of acts inconsistent herewith are hereby repealed.