Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1907-05-14
new TAX LAW
In New Hampshire Is Puz-
z|ing the Assessors.
Doubt Exists as to the Exact
Meaning OF The Law.
Exempiing Property of Civil War
Veterans From Taxes.

| Concord. n. H.. May Bone Of the
measures affecting taxation which was
| passed 10y the New Hampshire I.egis-
| lature last winter is causing perpleXity
| to the asse ssors of various cities and
| towns who are at work this month
| making their annual valuations Of real
| ana personal property and it is conSid-
cred probable that the courts will be
| asked t. interpret ,r;ain phrases Of
| the new law.
| The main point in doubt is whether
a specification in the bill refers to
property Of every description Whatso-
| ever ar only to taxable property. as q
i basis f,n estimating the value Of Il
| veterans estate which, under the bill.
| is in part exempted from taxation.
| Other provisions, also, are held to be
| aInhiguOu:i, if not unconstitutional This
| law, known as the "VcteranS' tax eX-
pmntfon act" provides that every vet
| cram of tn, civil War or widow Of a
| veteran shall be exempt each year
| from assessment unon taxable proper
| ~ ED to the value Of $1,000 provided
| that such person does not own proper
| ty Of the value Of $4,000 or more.
The exact meaning of the words
| ''pruBt rty of the value of $4,000 or
more" is the point which is particu-
| larly buZzlng to the assessors. Some Of
| these officials are in doubt as to
| whether all classes Of property, such
as real estate. money. stocks, bonds,
mortgages. etc, should be ipcluded in
the estimate Of the ownings of q vet
eran or a veterans widow. Conse-
qucntly in many cases they are unable
| to determine whether such persons are
entitled to the exemption or not. In
| Manchester and many other places the
assessors are adopting literal interp-
rotation of the law and are including
| every kind of property in their esti-
| mates The chairman Of the assessors
| in Manchester, George II. Clark, voiced
| the view of these officials by saying:
''Thcrc is the law. presumably as the
| laH'mak crS wanted it. and we shall en-
| force it as We understand it. The city
| Of Manchester Will not participate in
any court action regarding this law
It is intimated. however, that those
who do not feel certain that this orin-
ion is correct will call upon the courts
OF the state to make an Interpretation
of the law
Another phase Of the condition re-
| Sulting from the enactment of this
measure is that opposition to its pro-
visions " hich has developed iii some
quarters, on the ground that it will
cause an increase in the tax rate which
vii! 1C seriously felt in many places.
While the measure will have compare
| lively little effect in the larger cities.
| il IS stated that in some Of the smaller
40 Iapra1
| ton ana consequent increase in the tax
rate Will he appreciable. In MancheS-
ter. the largest city in the state, it is
estimated that the shrinkage will be
be>ve"n so. coo and $4,000 in a total
valuation of about S34. 100000. and in
Concord and two or three other cities
about $4,000 In the town of Newport,
the valuation this year has been re-
ducol by SEQ 900. causing an increase
| in the tax rate from $500 to S2.33 and it
| is said that some of the residents at
| tribute this Shrnkage in a large part
| t. the veterans tax exemption act.
! There. is some possibility that n test
case may be brought in order to deter
minc the conStitutiOnalitY Of the act.
The assessors of the town of Lyndc-
| hnro consulted with local counsel with
regdrd to this point. and were advised
that while the law would probably be
| sustained nv the courts as constitu-
| ticnaI. il might be attacked on the
ground that it is not within the prov
| ince Of the state to make financial pro-
vision for war veterans, this duty be-
longing to the federal government. 1t
| is understood that the assessors Of 9TH
or towns in various sections Of the
,Ig 10
sci respecting the act, but no formal
action has vet been taken to bring IT
| before the courts.