Norwich bulletin., 1913-12-05
TAX OFFICIALS OF
 NEW ENGLAND STATES
Will Meet in Boston to Discuss In-
 portant Topics.

citation of New England State Tax Officials is to be held in the state house at Boston on Thursday, Friday and Saturday of this week.
 The programme Is as follows:
 Thursday, p. m.
 1. Conference called to order by William H. Corbin, president of the association.
 ?, Appointment of committees.
 3. The Taxation of Manufacturing and Mercantile Corporations. (a) Do- mestic Corporations; Can They Prop erly Be Made a Source of State Rev enue; If So, by What Method of Local and State Assessment? Hon. J. F. Ma honey Board of Tax Commissioners, Rhode Island; Hon. John w. Locke Second Deputy Tax Commissioner, Massachusetts; MT. Clement F. Rob inson, attorney at law, Portland, Me; Judge William B Fellows, secretary, State Tax Commission, New Hamp- shire, General discussion.
 (b) Foreign Corporations: The Pow CTS of the States as Defined by Recent Decisions of the Supreme Court of the United States, Fred T. Field. Esq, former assistant attorney general, Massachusetts. Discussion to be open ed by A, E. Holcomb, Esq, assistant secretary, American Telephone and
 
 the National Tax association, New York
 4. The Taxation of Savings Depos- it's in National Banks. The Decision of the Supreme Court of the United States Relating to the Vermont Stat tax commissioner of Vermont; Hon. Augustus l.. Thorndike, bank commits sioner of Massachusetts
 Friday, e.3o a. m.
 L The Taxation of Public Service Corporations.
 (a) By Valuation of the Physical Properties. With reference to rights of way and trackage, other real es- tate, equipment and poles, wires and condutts; should the assessment be made in parts by the several munich palities where the property is located, or as a whole by the state with ade- quate apportionment of the tax to the various localities?
 Cb) By Corporate Excess Under this plan, should the stock alone or the stock and bonds together constitute the the property should be subject to local taxation?
 Co By Gross Earnings. Under this plan, what property, if any, should be locally taxed? What is the fairest basis of apportionment between the states?
 (d) Should the so-called Franchise Value" he assessed as a separate item or should it be considered as merely a factor in determining the amount to be assessed under either (a), (b) or Co above?
 (c) The Rates of Tax What should they be and should the same be classi- fed?
 The discussion will be opened by Hon. T. s. Adams of the Wisconsin state tax commission and secretary of the National Tax association; to be by MT. Francis N Whitney, of the Western Union Tele- graph company; MT E. B. Baker, Jr., auditor of the Southern New England Telephone company; Mir A. A. Max well. commissioner of land, right of way, and taxes, and MT. J. M Tom inson, general auditor of the New ' York, New Haven & Hartford Railroad company; MT. w. J. Hobbs. vice pres dent of the Boston & Maine Railroad company, and by representatives of he states.
 ?. The Taxation of Semi Public Corporations. Such as Gas, Electric md Water Companies
 What property of these companies should be locally taxed? Should they oe 8 source of state revenue; if so, low7 Hon. Frank F. Davis of the Board of Tax Commissioners of Rhode