The Bridgeport evening farmer., 1910-10-12
INFORMATION
 FOR ASSESSORS
Tax Commissioner COrbin Sends
 Letters.
Makes Suggestions as to Work and Duties Under Law.-Their Work to Be Finished by February 15.

Tax Commissioner William H. Corr bin has sent out circular letters to the chairman of the Board of Asses sors and to other. members of the l boards of each town in the State re1a- tive to their duties this fall. Copies of the letters follow:
 Hartford. Oct 7. 1910.
 Chairman, Board of Assessors,
 My Dear Sir:-EncIosed herewith find blank for the annual report of the assessors of your town to the tax com missioner, as required by This report should be compiled and sent in as soon as possible after your board has completed it's work, and in It is not necessary to wait for. any action by the board of relief, for the report which it will send in will include the amount of it's deductions and other changes, and the net grand list. Section 2,310 requires the asses sors to file an abstrict of the lists of taxable property with the town clerk on or before January 31, and Attorney General Holcornb in yer bal opinion held that such, abstract should include only the actual porz owner which is really taxed; i. e., with all exemptions deducted. It is the definite duty of the assessors to make all statutory deductions on ac-
 
 2,315, and this includes the deductions from the valutions of the property of soldiers, sailors, blind. etc. Only the value, therefore, of the property of such persons in excess of the $h000 or i$2,000 exemption should be enter ed upon the abstract book. The re- port blank is practically the same as last years, with the exception of the added information relative to soldiers exemptions.
 I am sending you, under another . aaF # the committee of the International Tax Association on uniform classification of real estate. which was submitted to the conference on state and local taxation, held in Milwaukee, Wis, August 30 to Sept. ?, 1910. I am sure you will find the entire report exceed attention particularly to Part III. relative to the desirability of tax maps, and the classification of land by assessors and the assessment roll'' If the suggestions relative to determining the value of different kinds of land could be applied to the farms and urban land of this state the individual lists would be better capitalized and more satisfactory am under obligations to A: C. Pley- dell. secretary of the International New York, for the copies Of the re- port which are the only ones forward ed to any state. He would unaouot- el information relative to other publl- cations of the association on the var1- ous phases of the taxation question
 A letter sent out to members or the Board of Assessors other than the chairman reads as follows:
 The blank form used in making the annual assessors report to the tax commissioner is enclosed in the letter addressed to the chairman of your Aoard The assessors are the most their work, is based the income which is to be raised for public expend1- tures Intelligent, impartial ana rear less action is necessary tpe tp ps.tUts ltat11tas in a satisfactory manner. Any dis satisfaction with taxation matters IS caused, not so much by the rate ol taxation nor the percentage of as sessed value to the statutory re quirement of fair value. as by the m equalities which prevail in VaIuatlons vidua1s. The main purpose therefore, of the assessors in all thelr Work should be the equalization or Valua- tions so that injustice may De over come and the taxation burden olstrl- buted as equally as possible on those owning the taxable property or the town.
 I give you herewith a list of the more important provisions Of the sta tutes which you, as assessors nave taken your oath of office 10 1a1tH- fully discharge according to law ana to the best of your ability ana many of which are either inadVertently ovo erlooked or wilfully ignored py d large number of assessors.
 All property should be assessed at it's present, true and actual Va1ua- tion", sections 2,322 and 2,3zT hdch parcel of real estate must be separ- ately described. Section 2,3O3. Attor- neys or agents cannot make out ana sign tax lists of residents The lax lists in proper form must be delivered to the assessors and not to the town clerk other officials. Section 2,so2; Assessors should not accept imperfect or illegal lists. Section 2,305
 Non-residents should hand in llsts of real estate and also tangible per sonal property which has been III the town for seven months of the year Chapter 195. Acts of 1909- The tax able property of non-residents should be arranged in a separate assessment list Section 2,3O9. House and build ing lots should be valued Separately from the dwelling house and other buildings. Chapter 97. Acts of lSoS. Buildings in process are taxapie ds the fair va1ne in whatever state or