The Bridgeport evening farmer., 1911-01-13
SUGGESTIONS BY
TAX COMMISSIONER
Twenty Eight Recommen-
dations Made By Mr..
Corbin.
Would Impose State Tax
Only on all Motor Vehi-
cleS-WOuld Have Inven-
tories Sent to His Office.

which includes the quadrennial state
rnent of property exempt from taxa
ton. the whole work making a book
OF 24O pages 1t includes various
opinions given to his office by the at
torney general, complies many tables
and, finally, presents twenty-e1gh
recommends tons which it is assumed
will be the subject of Legislative con-
That an official tax list and abb
stract book be adopted by the General
Assembly and their use be required
by the towns and cities of the state.
That at least two assessors be re-
ouired to view property for the pur-
pose of taxation and that the valua-
lions on all lists of taxable property
shall be separately approved by ma
iority of the board.
That the annual town tax be not
laid until after the total amount of
The assessed valuation on which the
tax is to be collected has been de-
ter1ntned by the assessors.
That there shall be a definite reval-
uation by the assessors in 1914 and
every fifth year thereafter of all real
estate in every town.
That the minimum per diem COM
pensation for the assessors be not less
than $3.50 per day.
That there shall be. published by
every city and borough on or before
June /, island Quadrennially there
after. a statement of all the. asses
sed valuations of the real estate in
such municipality, as Of the last pre-
ceding tax listing date, SO arranged
as to show the valuations of the real
estate by streets and street numbers,
giving in one column the assessed val
uation of the land, and in. another the
assessed valuation of the land and
buildings. with the name of the own
mt dot
That the date Of listing property
for taxation purposes under the gen.
eral law be changed from October L
to April !, with corresponding chan
ses In the statutes relative to the sdu-
ties Of the assessors and meetings OF
the boards of relief.
That all land be classified by asses
sors for the purposes OF taxation as
follows: Rural: Land under Gull
tivatton. land capable of being Guilt
of timber, orchards, pasture land, and
waste land; urban, House and build
ing lots, other land.
That the members Of the board of
relief be not less than three in num-
Der. and be elected for term of
three years, one being elected yearly
in all towns having annual elections.
That all towns be required to have
on OF before January 1, 1915, a defip-
lite survey Of all the town area on
way commissioner, which shall be
sufficiently large to show property
boundaries OF the expense involv-
ed the state shall pay one-half of all
such work done outside of any city
limits
. That motor vehicles be taxed on a
BASIS of the manufacturers list SELL
ing price with certain deductions each
year for use. at uniform rate OF Il
mills said tax to be paid to the sec
-, Of f.alx -
out the license, and returned to the
town in which the owner resides; the
payment of such a tax being in lieu
of all the local taxes.
That all motor boats be registered
with the town clerk. including certain
Information relative to size and
horse power
That all land leased for a period of
aSe years be taxed in the name of
the -lesseee- 49,
that the law be repealed which re-
quires the assessed valuation of land
covered by reservoirs to be made on
the basis of the value of the same
for agricultural purposes only.
That tax collectors of all towns and
cities shall be either appointed by the
seiectmen or mayor, or elected for
tern of not less than four years.
That all forest paintings set out and
cultivated under methods prescribed
by the state forester shall be exempt
ed from taxation until the time for
cutting.
THAT the taxing officials of all
towns be required to conform to the
opinion of the attorney general of the
state in administering. the general
laws concerning taxation in the alb
sence of court decision on the same.
That the statute be repealed which
permits an express company, to pay
$4,000 10 the state in lieu of taxes
based on a specific report of the bust
ress done within the state.
That all general corporations in the
different towns in the state be taxed
on some fixed and uniform basis, so
they viii pay a maximum tax to the
state, from which the tax on the To-
cal assessed valuation shall be deduct
ed thus doing away with the ine-1
quality in the assessment of such
property as it now exists throughout
the state.
That all bills for inheritance taxes
on the estates of resident or non-res-
ident decedents be determined by the
tax commissioner, after proper infor-
ma ton from the judges of probate
which shall give the appraised value
of real estate and tangible personal
property and a detailed list of the in
tangible property, together with the
amount to be deducted for debts and
expenses of administration.
That all estates of such a SIZE that
the inheritance tax when computed
IS less than SIS shall be exempt from
the payment of such tax.
That chooses in action be included
in the property of decedent's estate
TO be valued by the appraisers.
That a certified copy of the inven-
tory of every taxab BILE estate be lied
with the state by the judges OF pro- |
hate
That the time in which an applica- !
ton may be made by the state for a |
new appraisal of any decedents es-
tate be changed to within sixty days
after the receipt by the state of a
copy of the inventory.
That every Connecticut corporation
be required to secure consent from
ring any shares of stock or chooses in
action standing in the name of any
resident or nonresident decedent.
That q continuous state board of IL |
nance be created which will pass up |
on all appropriations and state expen-
ditures. .
That the statute relating to the du- |
ties Of. the board of equalization In |
the taxation of railroads be amend |
ed to provide for an appeal to the |
G-2reme court on questions 1nvolv- !
,ag the Interpretation of the law in |
its application to the valuation re- |
CURED to be made by said board for
the purpose of taxation.
That all assessors in towns contain
ing cities within their limits be ap
pointed by the mayor IN those towns
with cities and by the |
selectmen in other towns, for terms
not less in years than the number of |
assessors
The table of receipts and expenses
Of the office for the period covered