The Bridgeport evening farmer., 1912-01-23
Conference Of
 Tax Officials
Full Enforcement of Tax Laws Is Urged-Develop- ment of Income Taxes for Sonic States.

The first conference Of the state tax officials of the New England states was held the latter part of last week in Boston. There were about thirty officials in attendance. representing all of the states. The purpose of the conference was to discuss methods of taxa ton employed in the different states, to profit by the experience of others, and so far as possible aim at uniformity of tax laws and practice in New England.
 by Governor F'oss of Massachusetts, Lieutenant Governor Slack of Yer mont and Lieutenant Governor Bliss represented by the members of the recently appointed special commission on the taxation of certain corpora tions, namely, John J. Walsh of Nor New Haven and Tax Commissioner William H. Corbin; also State Pores ter Samuel N. Spring
 Among the subjects discussed at the meeting were the following: The tax ation of inheritances; banks, trust and insurance companies; intangible personality; mercantile and manufac- turing corporations; forests. railroads and other public service corporations 3, also the equalization of town tax lists and the supervision of local assessors by state boards. Those in attendance were so interested and derived so much profit that it was voted to form per manent organization and have an an nual conference.
 The following resolutions were aoopt- ed:
 Resolved. That 1t is the sense of the conference that inheritance tax laws in the several states of the Union should be so framed as to avoid dou- ble taxation and. promote interstate conity and simplicity of administra- ton, and to that end the conference recommends that the transfer at death of all personal property, wherever Io- cated should be taxed by that state only in which the decedent had his doc rnicile, and that similar transfers or real estate should be taxed only in the state in which the property is lo- cated, and be it further
 Resolved, That it is the sense or tnls conference that the inheritance tax law should in each state be admins tered by a central authority.
 Whereas. The local administration of the tax laws results in inequality ,an9 in justice as between individuals and also taxing units.
 Resolved, That it is the sense of this conference that all tax laws should pc fully enforced. and tU 'rn.s end that state tax officials should be empower. ed to supervise local assessors, ana should have the authority to require a reassessment in whole or in part wnen> ever necessary. such reassessment to be made by local or state ofhclaIs-
 Whereas It is the sense Of thls con ference that those New England StateS which are attempting the taxation or intaugibIe personal property under the general property tax system fail to ad- souateIy reach such property; that the general property tax system does not meet the requirements of modern con- ditfons and has been a failure for many wears; that the reason for the allure of this system is not due pT1- mariIy. to mal-administration. but to a fundamental defect in the system It. self it's operation tends. because of the excessive rates exacted. to drive both the owner and the property out of the taxing jurisdiction. to encourage deceit and evasion. and to bring the laws into disreppte therefore be it's
 Resolved That this conference rec onmends for immediate enactment in to Jaw in the several New England states which have not already such provisions in force the following prin
 i. The classfficat ton of personal property for purposes of taxation
 9 An extension of franchise taxes, at rates which shall compensate for advantages enjoyed and in connection herewith the exemption from local of those securities whose val ue is included in the value of the franchise.
 This conference further recommends the careful and syst tema tic study and l development of the income tax system for state purposes. by such states as are unable to adopt provisions for the