Norwich bulletin., 1914-01-28
MOHICAN co. APPEAL
 BEFORE SUPERIOR COURT
Contest Over Assessment of Their Property for Norwich Grand List.

Before Judge Burpee here on Tuesday afternoon the superior court was occupied with the trial of the case of Mohican Co vs. Town of Norwich, an appeal from the board of relief, Town Counsel Thomas NJ. Shields appearing for the town and Attorney Richard P. Freeman for the Mohican Go. The Mohican company appeals from the placing of their prop erty in the grand list of 1911 at the sum of S5,600. which was a raise from the S3,000 at which the company placed their property in the tax list.
 James W. Blackburn, a member of the Norwich board of relief in F'ebru- ary, 1912, was the first witness. The witness was shown the tax book for 1912. where the page of the Mohican company showed the amount of as- sessment. He said it was the custom to put in property at three-fourths its value.
 Frank R. Mclaughlin and Edward Kirby. also members of the same board of relief. corroborated the fact that property was put in on a three-quar- ter basis
 Charles M. Hurd of New York, in charge of the bookkeeping department of the Mohican company, testified to the way the Mohican company takes inventory at it's stores. He gave the following inventory figures. on the dates indicated
 Oct 17, 1910. s2,s711s; Dec. 1. s3.S15.69; Dec. IT. $4,5OLSO; Jan. 26, April 10. s4.1s6.28: June 3. s2,8s4.5S; July 1, $2,995.92; Sept. g, s3,30712
 These inventories of stock are taken at cost prices, he said with no all lowance for depreciation.
 Attorney Freeman said the total was $32, ,639, an average of S3,626.
 On cross examination Attorney Shields asked for the separate inven- tories of the five departments of the store, the grocery, meat, bakery, but ter and fruit. They were read by the witness. The largest part of the stock for the Norwich store is sent from New York.
 Frank G. Aubrey, local manager of the Mohican company for the past five years, testified to assisting in taking the monthly inventories. He said the business done is a strictly cash busi- ness and there are no good debts due the company at the time of any in ventory.
 The witness was questioned about the volume of business done in the summer when a large amount of farm produce is handled and these figures do not show in the inventory figures given. The company does as much business on Saturday as on all the rest of the week. Attorney Shields also went into the matter of local pOrcndSeS, ana QueSIlOHeU lne Wil- ness particularly about such articles as came to the store in large consign- ments like sugar and flour. He also asked MT. Aubrey about the weekly inventories taken every Saturday night
 Judge Burpee held court till o'clock adjoining then till 10 o'clock the next morning. Just before adjourning he gave the attorneys the advice that in this matter at issue, they were con- cerned merely with the statute which specified average amount of stock on hand and he indicated that inquiries as to business profits or other mat ters of business administration did not seem to--the court to be called for in this case.
 Assessors John P. Murphy and Mich ael J. Curran sat with MT. Shields at the attorneys table and conferred with him in the conduct of the case.