The Bridgeport evening farmer., 1911-10-26
Delegates To Tax
 Convention Report
Taxing Officials Exchanged Ex- periences = Various ResOtu. tiOns Passed to Better COndi- tiOns

Hartford. Oct. 26-The delegates ap- pointed by Gov. Baldwin to attend the annual convention of the National Tax association at Richmond, Va, early in September, have made to him their report These delegates Charles E. Rowell, Henry E. Ells- worth and Tax Commissioner w. H. Corbin. Commissioner Herbert Knox Smith read a paper on Methods of Taxing Corpora tions'' and Commits sloner Corbin read one on ''Appor- tlonment of State Taxes on Basis of Local Revenue There were a mul- t1tude of other papers, of which the report gives list Commissioner Corbin also reported as chairman for laws After listing all the papers, the report of the delegates goes on to say:
 Nearly all of the papers were very practical in the Urea tment of their subjects and contained many valuable suggestions based upon large amount of study, observation and experience. An informal round table discussion of administrative problems gave ran op- portunlty at one session for the eX- change of practical experiences by taxing. officials from all parts of the Ipuiiei y. IhlS was presided over Dy Hon. oscar Leser, judge of the ap- peal tax court, Baltimore Md"
 The following resolutions were unans lmously adopted at the evening ses. sion on Thursday, September 7:-
 Whereas, The present administra- tion of the general property tax, from which 75 per cent of the state and legal revenue is derived is unsyste- matic, antiquated and unequal. and substantial improvement can be se- cured by improving the local assess ment work,
 Resolved, That there should be such a readjustment of local assessment systems as will insure to local assess ors better pay for their work: that where practicable. local assessment dis tricts should be made sufficiently large to justify the employment of the whole time of a competent assessor: that a central supervisory board which will assist and supervise local assessors. either directly, or through district supervisor. can secure great improvement in the original assess ment work and minimize inequalities.
 Resolved, That, as steps toward an equitable and scientific assessment ot real estate, we earnestly recommend that the method of assessment in rem be extended to all districts in ail states the preparation and use of tax maps in each taxing district; the separate assessment of land and buildings and the use of standard units Of measurement as a basis of valuation for; both land and build ings to assist the assessor in the ex- ercise of his judgment, such stand ards of value to be determined for each locality by it's officials, with the greatest possible cooperation of it's citizens, having due regard to local conditions.
 A Whereas. Statistical comparison and determination of the economic effects of taxation are impossible without complete and comparable statistics of state and local revenues. .A
 Resolved That provision should be made in every state for the collection and publication of statistics of assess ment, taxes and other public revenue.
 Whereas, The taxation of public service corporations in the several states exhibits total lack of uni- formity in the methods and under lying theory.
 Resolved, That this conferen re- quests the National Tax Association to appoint a committee to consider the subject of the taxation of pub- lie service corporations.
 Resolved. That it is inexpedient for this conference to express any opin- ion upon the subject of local option or home rule in taxation and there fore, without expressing any opinion upon lnlS SuOJecI, slIIe OIIlcoTS or tue association be and hereby are 1n- structed to omit from subseqfent proceedings of the association the resolution dealing with separation or sources and home rule adopted at the conference of 1907.
 All of the delegates from this state were present and took active part in the deliberations of the con- ference. They wish to attest to the importance of the work which the National sTax Association is doing. both in the conferences and in many other ways. A full report of all ad- dresses, reports and discussions at the conference is published. annually and sold at a reasonable price. This book has been found to be of great benefit to all those interested in fair and just taxation, as officials, stu dents or taxpayers
 The president of the Ohio state E8AG Rnuann