The Bridgeport evening farmer., 1909-08-26
CHANGES IN
 TAX LAW Personal Tax Replaces Poll
 and Military
 Taxes New Laws Summarized By Commissioner Corbin Important Changes In Law of Succession Tax


 Several important changes have | in the laws governing local and state taxation. and these have been sum-
 marized as follows by Tax Commis- sioner Corbin:-
 Assessors-The most important prob ably is the act requiring the election of three assessors. except in those towns which now elect or appoint their assessors in a similar manner under special act. In those towns holding annual elections the terms ul- 1 timately will be three years. one be- ing elected each year. In the towns holding biennial elections. the terms sors being chosen alternately at suc- ceeding biennial elections. This does | away with minority representation. An amendment extends the time from twenty to sixty days from November l. when the assessors may summon be-
 for them any person who has failed to
 hand in his list of taxable property.
 hea1, Two Acres;Lt ,hia has heretofore here ore exceeding two acres. in the valuation of dwelling houses and other build ings. The law has been changed so that all house or building lots must be listed and valued separately from the buildings thereon.
 Non-residentS-It has been difficult for the assessors to secure proper in formation relative to the taxable prop erty owned by non-residents Here after. all non-residents holding prop erty in any town will be subject to the same provisions relative to filing lists. including the 10 per cent. addi- tfon for failure to hand in lists which now apply to residents. In addition. tangible personal property of non
 residents which is located in any one town seven months during any year will be liable to taxation in such town in the same manner as provided for
 the personal property of residents. Personal Tax-After October 1, 1910
 the present poll and military com
 mutation tax will be abolished. and all made persons between the ages of q
 and 60 years will be liable for a per- sonal tax of $2 each. subject to the
 same exemptions that now apply to tpoll and military communication taxes.
 This law also provides for adequate assistapce in compiling the list of such persons and for the collection of the tax. The poll and military com mutation taxes will be levied and col lected under the present statute dur ing the coming year, with the excep- tion that all reports of those liable for
 military communication taxes will be
 made to the tax commissioner instead tof to the adiutant-general. as hereto fore
 Exempted Property-Beginning with
 the grand list of October. 1909. and Quadrennialy thereafter. the asses
 sors of all towns will be required to
 list and value all property exempted
 from taxation. and a report of the same will be made to the tax com
 missioner by the town clerk. The total
 amount of all such property in the
 state will be published in time for the
 use of the next Legislature in 1911. Fire Districts.-F'ire districts will be
 required to report their indebtedness lures at the time of the next quad | rennial report of municipal debt and expenditure.
 Special Acts.-SpeciaI acts which in clude special provisions relative to l taxation have been passed affecting
 the towns of Derby. New Britain. Wal lingford. Norwalk. Stamford. Dan bury, Norwich and the city of South
 Norwalk. all of which will give an opportunity for more efficient work on the part of certain tax officials of those municipalities.
 t-Hereafter investment companies and | investment brokers will make returns | to the tax commissioner instead of to l the comptroller.
 Telephone and Express Business Persons as well as corporations en- ggaed in the telephone or certain ex- press business will hereafter be ob- lged to make reports for taxation | purposes.
 In effect September 1-AlI of the
 above changes, except the personal | tax law, will go into effect September
 Succession Tax.-The time for the extended from one year to fourteen l months.
 All estates of persons who died on or after August 11,19O9, will be subject | to the new succession tax law, which l provides rate of one per cent, on all property in excess of $1O, 900 passing
 to parent, or parents, husband or wife, or Hneal descendants or legally adopt ed child of the deceased person. On all property passing to the blood, or to a corporation, voluntary associa-
 tion, or a society, there will be no exemption and the tax rate will be per cent.
 When a portion of the property pas ses to one class, and the remaining portion. to the other, the exempted amount will be that part of $1O 900 ! ing to the lineal class bears to the
 total value of the whole estate. The exemption to estates of non- resident decedents will be only that
 proportion of the exempted amount
 provided for residents, which the es-
 tate actually or constructively in this
 state bears to the total value of the nonresident decedant's estate wher- ever situated.
 | In addition the law includes estates | passing "by other statutes This 1 would apply to the estate of a woman
 married prior to 1877, of which the I ing by power of appointment, and in addition all property which passes by | filing an exemplif1ed copy of the will with the judge of probate as provided
 in section 305 will be subject to the in- heritance tax.
 State Tax.-The most radical step, however, is the renewal of the state | tax which was suspended in 1890, the
 rate being one-half mill on the grand | lists of the towns as corrected by the board of equalization for the years | 1908 and 1909 and payable November | 10. 1909 and 1910.
 | Increase in Revenue.-The increase | in revenue that can be expected from l the changes in the taxation laws will | be from the succession taxes and the state tax. This ought to amount to | three-fourths of a million If how ever, the receipts and expenditures of | the state are to be equal it will still | be necessary, either to reduce the lat | ter or increase the former. This will be more apparent to the members of I q, -,1 A 1,1r