Norwich bulletin., 1914-12-30
CRITICIzES WORK OF ASSESSORS
Tax Commissioners COrbn Finds That the Duties of Office Are Often Neglected or MLDone-Low Compensation One Reason, Only ss Cents Day in Scotland d-Tax Collectors Praised S.i4i-.

the board of relief in most of the towns in the state is ridiculously small. It would certainly be a step forward If the members of the board of relief could be elected in the same manner as aSseSSorS-for a term of three years "a mere desirable method of creating a board of appeals could be establish ed, however, by making the first select man, the town clerk and the chairman of the board of assessors ex-oficia a board of relief, with the same powers and duties as the present board. As a rule, these three officials are intelli- gent and capable men, and would be well qualified to determine the fairness of the appeals and the proper valua- tfon of the property under considera- tion if any change from the present plan were to be made.
 Tax Collectors Efficient.
 The tax collectors receive a compli- work of the tax collectors throughout the state has materially improved in its businesslike efficiency, thoroughness and serious realization of the responsibility of the office. There is more and more evidence of a will ingness and even a desire on the part of collectors to actually collect the tax instead of merely being receivers of the Fsame. The principal unsatisfactory condition is due to the fact that un- pGl0 LcLASS dTS dlfOMS SO IO TuA 1OI LOO long time without any attempt on the part of the collector to bring them in"
 Less Friction Getting Personal Tax.
 The following comment on the col lection of the personal tax will be of particular interest to those who favor the aboliShinE of the tax: "NOw that the provisions of the personal tax law are understood more clearly, the col lection of the same is being made with much less friction. A large proportion of those liable for the tax appear to
 be perfectly willing to pay when they
 know positively that it is to be col lected from those who are liable but are unwilling to pay"
 Manufacturing Properties. It is obvious from the following statement that Commissioner Corbin does not think the system of taxing
 manufacturing properties is satisfac- tory:
 ''The taxation of manufacturing properties in the state of Connecticut is in a very chaotic and unequal con- ditIon.
 "The statutes relative to the taxation of this class of property are very ib- eral as compared with those in force in many other states in the union, and particularly in our neighboring states in New England
 luSE6 IS dL present no T6Qu1Ie1Qenl for the payment of an annual franchise tax by the corporations, nor a tax or its capital stock, corporate excess val uatlon. gross income or net earnings. "The intention of the statutes seems
 to be that the property of such cor porations should be taxed in the same
 manner as similar property of indTvid- uaIs. The inexperience of assessors and the intricate nature of the proper. | ty used for manufacturing purposes
 makes it very difficult for local assess. 1 ors to determine the fair market value l of the same. The officers of the cor. ! porauons in too many instances are 1 unwilling to give the information re. l quested and the assessors do not in. sist that the tax lists be made out a. 1 required by the statutes If the proper 1 details were furnished on the tax list
 the information relative to the per.
 sonal property which the assessor. would then have would be adequate 1 and by adding the valuation of the req l property the assessment would be ap. l proximately complete.
 "In order to secure uniformity it f. | clear that some new statutory pro vision should be made so that the val | nations of the property can be deter
 mined by experienced persons, ant l preferably by those who do their worl under the direction of the state rathe 1 than the local communities'