Norwich bulletin., 1913-08-13
TAX COMMISSIONER CORBlN
 ISSUES TWO PAMPHLETS
important Information Regarding State and Local Revenues Given.

Two pamphlets have been issued from the office of Tax Commissioner William H. Corbin. one giving the legislation of 1913 regarding state revenues and the other the changes re- garding local revenues. The latter, which is the more bulky of the two, gives the text of the new acts and both compel the seeker after light to com pare the enactments with the general statutes and with the public acts of 1905, 1907, 1909 and 1911. in order to see what has happened. law re- garding the leVying of school district taxes permits the district to tax the personal property of persons llYlng m it at the time the tax is laid and to tax the property of any manufacturing business subject to taxation located in the district but not including any real estate belonging to such concern not located in the district Another act permits an assessor to add to a dis trict's list any real estate accidentally omitted It is virtually section 2419, with the word polls omitted because of the recent personal tax.
 The act carrying a list of property exempt from taxation is altered by adding to the list church houses on camp grounds. Slight changes are made in the laws regarding the tax ation of woodland, providing for graduated yield tax which runs from 3 per cent of the yield upon ten years from the time of planting to per cent, after fifty years.
 Tax collectors in towns are to pre- serve carbon copies of receipts paid, the slips being numbered and taken from bound books prepared for the purpose. Towns at their annual meet tngs are authorized to fix the compen- sation of assessors, members of the board of relief and auditors, the power being vested In the selectmen if the town meeting fails to act. Town treas urers and tax collectors are required to secure bonds from surety com pany at the expense of the town.
 The new act giving cities and bor- oughs the power to issue bonds under certain restrictions without specific permission of the legislature, is given. A change in the law regarding the tax ation of land taken by municipalities for water supply provides that the land shall be taxed "at the average assessed valuation per acre of inn proved farming land in the town where it is located" unless the inhabitants of such town have the right to use the water on the same terms as the mu- nicipaIity controlling it.
 An act provides that selectmenS' or ders on the treasurer shall be made in carbon duplicate. like the tax col 1ector's receipts. and it is ordered that the board of equalization shall pre- scribe the blank forms for all tax lists. Minor changes are made in the act regarding the collection of a per senal tav, the changes relating mostly to the appointment of collectors in bor- oughs.
 The pamphlet regarding state reve- nues opens with a change in the in heritance tax jaw, every legislature having made some changes in it since its introduction. The words husband, wife," are added to the act of 1911. A further tinker is given in another act which provides that bequests to charitable institutions shall be exempt from the tax.
 Section PAPA of the general statutes is amended so as to require railroad companies to pay tax of Il mills up- on the valuation of their stock as fixed by the board of equalization. The statute as it stool imposed a tax of per cent.
 A new tax IS imposed, in lieu of any existing ones, upon the gross earnings of express companies, telegraph, cable and telephone companies, dining, sleep ing chair or parlor car companies and refrigerator, oil, stock and fruit car companies operating in the state. The ta xon express companies Is per cent, on telegraph and cable conpa- nies } per cent. on car companies per cent and on telephone companies 4 per cent The pamphlet also con tatns the provision for a 1 mill state tax on the lists of 1912 and 1913, this act being printed in both pamphlets.