The Bridgeport evening farmer., 1917-01-08
COMMISSIONERS
URGES CHANGES
IN TAXATION Law
Asks Uniform Assessments
on Autos, Collected by
State and Paid to Towns

The biennial report Of Tax Com
missioner William II. Corbin is a
document of about ESQ pages. It's
most important part is its recommen-
dations as to further legislation. These
recommendations are given as fol-
lows:-
During the nine years since the
present tax commissioner has been in
office, 1O5 recommendations have
been made in the different reports
for desirable changes in the tax laws.
OF these sixty-seven have been either
laws by the different legislatures. A
large number of these were included
in the tax legislation in 1915.
In view of the coming report Of
the special tax commission, very few
new recommendations are made at
this time.
The following suggestions for
changes, however, are again recon-
mended, so that they may be kept
before the public and the incoming
legislature:-
Retaliation of all taxable proper
ty on statutory basis at definite peri
DDS of from five to ten years.
The abolition of the customs of
having only one assessor in a town
subdivision.
Publication Of assessment lists of
cities and boroughs.
The laying of the tax rate after the
determination of the grand list.
Changing the general property as
sessment date from October 1 to APP
ril /.
The registration of chooses in ac-
ton in name of Nowner, with the dis
tribution Of a part of the proceeds
ITO the different towns.
That motor vehicles be taxed on
basis of the manufacturers list SELL
ing price with certain deductions each
year for use, at a uniform rate Of
twelve mills, said tax to be paid to
the secretary of state at the time of
taking out the license, apd returned
to the town in which the owner re-
sides: the payment Of such a tax be-
ing in lieu of all local taxes.
That all land leased for a period
Of nine hundred and ninety-nine years
be taxed in the name of the lessee.
That tax collectors of all towns and
cities shall be either appointed by the
term Of not less than four years.
That the taxing officials of all
towns be required. to conform to the
opinion of the attorney general of the
state In administering the general
laws concerning taxation in the alb
sence of court decision on the same.
That all bills for inheritance taxes
on the estates Of resident or non-resi-
dent decedents be determined by the
tax commissioner, after proper infor-
nation from the judges of probate
which shall give the appraised value
Of real estate and tangible personal
property, together with the amount
to be deducted for debts and expenses
Of administration.
That all assessors In towns contain
ing cities within their limits be ap-
pointed by the mayor in, those towns
consolidated with cities, and by the
selectmen in other towns, for terms Of
not less in years than the number of
assessors.
The discontinuance OF the validat-
ing act in its general dissolution fea-
lures.
Scientific assessment of manufac-
turing properties. ,
True consideration received for
property sales to be furnished asses
sors for assessment purposes.
I Compulsory report by banks. and
other corporations to assessors Of COLI
lateral held for security.
Deduction of assessed valuation Of
real estate Of savings banks in COM
putting state tax instead Of the taxes
paid on the same.
Taxation Of mutual life insurance
companies on gross interest, rents
and the premiums on Connecticut
business
Appraisal by the tax commissioner
estates Of decedents.
The following recommendations are
made, based on the discussion in the
text of this report, in addition to those
enumerated heretofore and given in
the previous reports of the tax COM
missioner, but not yet adopted
Registration of motor boats and the
taxation Of the same in towns where
located seven or more months of the
year.
Enactment of law providing for re-
cording with the assessors, for their
confidential use in determining the
value of property for taxation pur-
poses, the true consideration in deeds.
Continuance Of state tax on the
various towns Of the state.
Uniform abstract book for univer-
sal use throughout the state, to be
prescribed by the board Of equaliza-
ton.
Amendment to chose in action tax
law providing for the registration of
notes bonds, ETC., in the name Of the
owner, and their taxation at the &C
tual value rather than at the. face
value.
Requiring the use of tax maps, and
field books or biotters, by assessors
and boards of relief Of all the towns
in determining valuations for taxa
ton purposes.
Amendment Of income tax law 50
that it will apply to individuals and