The Republican journal., 1909-04-08

e eight
whole Of said section and inserting in
place thereof the following:
Section q The members of such board
knowledge Of and training in the Subject
OF taxation and taxing laws, and skilled
IN matters pertaining thereto. Each
member shall devote his entire time to
pc In continuous session and open for
the transaction of business every secu-
lar day. The board may hold sessions
3. any other place than the capitol when
deemed necessary In the performance of
their duties =
Section 8. Section three of chapter
eight is hereby amended by striking out
In place thereof the following:
Section 8. The board OF state assessors
may summon before them and examine
on oath any town assessor or other off,
Ger, or any officer Of any corporation, or
any individual whose testimony they
shall deem necessary in the proper dis
charge Of their duties. and shall require
examination any books records, papers
or documents, belonging to them or in
their custody or control, relating to- any
matter which the board may have au-
thor1ty to investigate or determine Each
OF said members and their clerk shall
have power to administer all oaths re-
CURED by this chapter. In case of failure
to comply with any order of the board
en- the refusal of any witness to testify
on any matter regarding which he may
lawfully be Intercepted before the board
the supreme judicial court or any justice
thereof, may, on application of the attor-
ney general, made at the written request
or the board, compel obedience by at
tachment proceedings for contempt as in
the case of disobedience of the require
ment of subpoena issued from such
court or refusal to testify therein. Off
GERS Who serve summonses or subpoenas,
and witnesses attending when sum-
moned. shall receive like compensation
as officers and witnesses in the supreme
judicial court, such compensation to be
allowed on properly itemized accounts
by the governor and council
Section 4. Section four of chapter eight
Is hereby amended by striking out the
whole of said section and inserting in
place thereof the following:
Section 4. The board of state assessors
snail constitute state board of equaliza-
ton, whose duty it shall be to eaualize
the state and county taxes among the
several towns and unorganized townships
IN the manner hereinafter provided, and
to apportlon the state taxes among the
several towns of the state. They shall
exercise and perform such other powers
ana duties as may be required or imposed
upon them by law
Section 5. Section five of chapter eight
IS hereby amended by striking out the
Whole of said section and inserting in
place thereof the following:
Section 5. The board shall have and
exercise general supervision over the adj
ministration of the assessment and tax
alton laws of the state, and over local
assessors and all other assessing officers
IN the performance of their duties to the
end that all property shall be assessed at
the just value thereof in compliance with
the laws of the state. One or more mem
berS of the board shall visit officially ey-
cry county in the state at least once each
year, and at other times as may be neces-
sary IN the performance of their duties,
and shall there hold sessions at such
times and places as they may deem nee
essary TO inquire into the methods of
assessment and taxation and to confer
with and give necessary advice and in
struction to local assessors as to their
duties under the laws of the state, and
10 secure Information to enable them to
perform their duties as herein provided.
Ihey Shall give such public notice of said
meetings as they deem proper, and shall
give to each board of town assessors in
held notice by mail of the time and
place of such meetings Each board of
Town assessors or some member or mem
pers OF each of them, shall attend said
meeting, having with them the then last
list or books giving the valuation of ali
taxable property in their respective
towns. They shall answer, under oath
II II REQUIRED, such questions pertaining to
the valuation of the property in their
towns as the board of state assessors
may put to them. Said meeting shall be
under the general direction of the board
of state assessors and governed by such
rules of order as said board shall make
ana announce. Any town whose assessors
snail fail to attend said meetings. with
out excuse satisfactory to the board of
state assessors, shall be liable to nav
reasonable expenses of the board or Of
any person appointed by it, incurred in
making examination of the lists or books
OF SAD town or in getting other evidence
pertaining to the valuation of the prop
erty IN such town. Such expenses shall
pc reported to the legislature BY the
p9ard OF state assessors and shall be
auaed 70 the amount of the next state
tax leVled against such town, or NAV be
recovered IN an action of debt against
such town in the name of the treasurer
OF state. Towns shall pay to said town
actual expenses incurred in complying
with the requirements of this CHAPTER
section 3. Section six of chapter eight
rs Mbn nereoy amended by striking out the
place thereof the following:
Section g. If the assessors of anv
town, or some one of them shall fail
TO appear before said board as herein
PEI nedoTe provided or to transmit to them
the lists hereinbefore named within ten
Gays after the mailing or publication Of
notice or notices to them, to so appear or
transmit said lists, the said board NAV
~ tha ies atseretlon report the valuation of
me me estates and property and lists of polls
fiapie 10 taxation in the town so in de-
fault, as it shall deem just and euuitable'
section I. Section seven of chapter
eight Is hereby. amended by inserting
after the word annually" in the second
line of said section the following words
and at such other times as the board
may require and by inserting after
the word purpose" in the third line the
words all such information as to the
assessment of property and collection
OF taxes as may be needed in the work
OF the. board including annually and bV
inserting after the word 'taXation, in
the fifth line of said section the words
and itemized lists of property unon
which the town has voted to affiS
value for taxation purposes and by in
sorting after the word which" in fine
seventh line of said section the words
for annual returns so that said sec
ton as amended, shall read as follows:
. Section, Z. The assessors of each
town shall, on or before the first day Of
August, annually, and at such other
times as the board may require, make
and return on blank lists which shall he
seasonably furnished by the board Of
state assessors for that purpose, all
si!ch information as to the assessment
OF property and collection of taxes as
may be needed in the work of the board
including annually aggregates of polls
and of the valuation of each and every
class of property assessed in their re-
spective towns, with the total valuation
ana percentage of taxation, and item
lied lists of property upon which the
town has voted to affix value for taxa
ton purposes, and before transmitting
the IN the Of eto