Norwich bulletin., 1909-10-27

should.be filed with the assessors. They should be bound, then card system for office knowledge might be available.
 Reassessing Property.
 With relation to the reassessing of property Mr. Corbin read the follow ing judicial comment by Judge Leser of Baltimore as being somethinP pertinent and having a particular bearing on the subject in hand:
 "The practice of assessing below the standard originally grew, no doubt, out of desire to avoid trouble and argu- f1ent between assessor and property owner Later when the direct state tax levy came into vogue under assess ments were resorted to in order to escape an equal burden of the state tax. The practice Is sometimes de- fehded on the plea that the actual value Is not exactly ascertained; therefore the assessment is marked down to a lower basis. How absurd to suppose that the assessor can correctly estimate two thirds, but not three thirds. The fact is he must always e.. through the mental process of esti- mating the full value. The lamentable truth is that the customary under assessment is used simply as a cloak for inefficiency and favoritism. When the legal standard is habitually disre- garded, the substituted standard can be anything that the assessors chose to make 1t. The fiction will be studiously encouraged that a ratio of two thirds or three-fourths is the rule, but 1t be- comes increasing difficulty to check up inequalities, and still more difficult to secure relief when the fact is estab- lished. The assessor can point to the law requiring full valuation and chal- Tel ge the objector to prove that the law has been violated in his case. All property owners may be under-assess- yet each is lulled into silence by the belief that he has secured an adyan- tage over his fellows.
 Full Valuation.
 Full valuation furnishes & ready means for exposing the weak spots, something which the conscientious as sessors welcome as much as the gen eral taxpayer It simplifies and raises the appraisement of property for taxa ton to the dignity of a science As sts Airs are required to be expert in judging values rather than in guessing at them. The assessment function is raised to greater dignity as the impor- tance of businesslike administration is brought home directly to the tax payers. Full valuation of realty is re-
  arate valuation of land and improve merts. Without such separation com parison is extremely difficult, especial ly where improvements are of disSimi- lar character. The Jumping of lot and building is the refuge of incompetent assessors and the cover for honest mis- takes which would at once become ap- parent if the assessment were resolved ia it's natural clements"
 Many questions were asked by the different assessors and were readily answered by. Commissioner Corbin.
 Those Present.
 Among those present were William IT. Edwards, Killingly; Henry Clapp, Hampton: C. H. Strong, Chatham; Thomas O. Elliott, Pomfret; c. A. Proulx, E. c. Walker and W. J. Brown of Union; H. l.. Stone and Lester Burnham, Hampton; Randall J. Jones and Edwin Hutchinson, Andover; Fred F. Tracy and Gerald Waldo, Scotland i; N. E. Pomeroy, Fred Snyder and AL exander Hawkins, Coventry; L. R, Church, A. E. Reeves and A. w. Dickey, Norwich; A. M. Hathaway, George Hatch and Charles Tryon, Windham: L. P. Lamoureux, Thomp- son; A. G. Larkin, Lebanon; William A. Weld, George l.. James and w. P. Wildes. Mansfield Thomas H. Fitts, qAshfordy
 A wagon owned by Johnson & Pot ter of Windham collided with a baker S cart owned by Mrs. Henry Snyder on Church street Tuesday morning. Both wagon and cart were damaged a wheel on each being broken.