Norwich bulletin., 1909-10-14
ASSESSORS ARE BUSY '.' '''
 GETTING IN LISTS.
Each Day Brings in Additional Num- ber-Instructions from State Tax Commissioner.

The local board of assessors is re- ceiving a large number of lists from the residents and some from the non- residents, each days business increas- ing over that previous. Some of the property owners are describing their property as it is required by law, but the majority of them do not. The board sees busy seasons work before them with their additional duties this fall.
 State Tax Commissioner Corbin has sent the board a letter in common with other boards of the state and gives them the following instructions in ad- dition to previous aid:
 The laws specifically require that all property, unless otherwise exempt, shall be assessed at it's present true and actual valuation" Sections 2322 and 2327. General Statutes0f Such a method win overcome Inequalities, in- sure more even distribution of the tax burden, and result in definite business advantage to the town at large by maintaining fairer grand list and a reasonably low tax rate
 Every person handing in list should make separate description of each parcel of real estate" (Section 2303. General Statutes.) Every list received without such description is not per fected" as required by law. Such de- scription is also necessary for the as- sessors' use, and the proper placing of liens, if necessary. Any tax lists re- ceived which are not signed dated and sworn to, as provided in Section 2303, are not legal lists and should not be accepted. The statutes do not provide for lists to be made out and sworn to by an agent or any person other than the individual owner, except fin the case nf hnzhQnnG Gidnnfq
 Section 2322 of the General Statutes as amended by Chapter 97 of the Pub lie Acts of 1909 requires separate valuation of house and building lots, which should not be included in the valuation of the dwelling house and other buildings.
 Chapter s195 of the Public Acts of 1909 provides that non -fe sidents shall hand in lists and that Jheir taifgtbfe personal property shall be- taxable in the town where 1t is located seven months of the year. --r., -s
 The law requires the taxable proper ty owned by non-residents to be ar ranged in separate assessment lists. (Section 2309, General Statutes.)
 Sworn lists handed to the town clerk or any other official and not properly perfected as required by the statutes need not be accepted by the assessors. All bonds are taxable. except those of Connecticut steam and electric rail- ways and those issued by town or city in the aid of such railroads; or bonds of the state of Connecticut, or municipalities therein. when such bonds are exempt from taxation by special legislative act. All other bonds owned by individuals should be in cluded in their lists of taxable proper ty, unless the chose in- action tax has been paid on them to the state treas urer as provided in Section 2325.
 Cash or money on deposit, except in Connecticut savings banks, in excess of one hundred dollars is taxable in the name of the depositor. This includes money on deposit in national banks and trust companies and also includes de- posits in the so-called savings depart ments of national banks
 While the assessors are allowed to take from the town clerk the list and abstract of the previous year to per- feet the new list. the statutes do not seem to justify the wholesale copying of such lists as a substitute for your owr valuation. (Section 230S, General Statutes.) No assessors, no matter how well informed as to town property. can properly perform the duties with out personal visitation and inspection of all the real estate and tangible per- sonal property.
 The assessors are required to notify taxpayers when their lists have been raised as provided in Section 2310 of the General Statutes, as .imended by Chapter 14l. Public Acts of 1905.
 Chapter 230 of the Public Acts of 1909 amends Section 2304 of the Cen eral Statutes and extends the time from twenty to sixty days in which as- sessors may summon person before them for the purpose of verifying the list
 The law requires the assessors to make, for poll tax purposes, a list of all male persons, whether aliens or not, between the ages of 21 and 70 years, who are not lfable sp-the- military com mutation tax or are otherwise exempt. (Section 2313, General Statutes.) This