Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1920-01-16

Hampshire Listing Law" spoke as
follows:
First, I want to congratulate you
upon this splendid organization OF
local and state assessors.
In the three years of your exist
ance as an organized body, you must
have become convinced that organ
ization is productive of great assist
ance in the important work you are
called upon to do.
| There is no department of your
State government whose functions
are more vital or more important;
no class of State or local officials
whose duties are more exacting or
that require closer application or
greater self sacrifice.
| The local assessor is expected and
required to keep in close touch with
the ever-changing valuations of the
taxable property in his taxing dis
trict and fearlessly place upon it, its
full, legal, taxable calue. disregard
ing every Misunderstanding rel
atives, friends, neighbors and bust
ness notwithstanding guided solely
by the single purpose of performing.
faithfully, his duty as a public off,
Ger.
| He is expected to, and in most
cases does. perform these important
duties for small compensation
| generally much less than he could
make or earn at his ordinary bust
ness occupation.
am glad to be able to come over
here and tell you something Of our
New Hampshire listing law. I be-
lieve the effect of its application and
enforcement in our State has been
wonderfully good.
Following the Legislature of 1927
for $50 years up tc 1877. very little,
if anything, was done by our legis-
lativc department along the line Of
changing our inventory law.
The legislature of that year pro-
lvided q commission to revise, cod
,ify and ammend" the tax laws Of
New Hampshire.
That commission completed its
work and made a report to the Leg
islature of 1878.
On page SO Of that report they
make the following recommendation:
| Oath to inventory. A bill Is
recommended by the commission
requiring every person to render a
property and make oath to its cor
rectness.
The substance of our present list
ing law was enacted at that session.
A few changes and some additions
have been made since and we now
have what is konwn as Chapter 81
Of the Public Statutes, which covers
the duties of assessor and Taxpayer
with reference to listing and .ap-
praising property for taxation.
We print this chapter in full and
up to date on the inventory blank,
of which we distribute 100000 to
100000 annually.
This chapter provides: "That the
selectmen of each town, shall anual-
ly, in April, take an inventory of all
the taxable property in such town."
That it shall be the duty of the
commission. and it shall nave pow
err and authority
To prescribe the for Of inventories
upon which individuals and corpora
tions shall list taxable property for
return to selectmen and assessors"
Such blanks shall be so ar
ranged and formulated as to require;
under oath, from the person or cor
poration to be taxed, in answer to
heterogeneous therein stated, de-
| Sovsnt 80 al
to the person or corporation, and a
statement of the gross amount or
quantity of each class of personal
property for which he or it is tax
able, and such other information as
will enable the selectmen or asses
sors to assess all the taxable proper
ty OF such person or corporation at
its true value; also list of the
shares in railroad corporations of
this state owned by such person or
corporation. Said blanks shall not
require the owners estimate of the
value of his real estate, or the value
Of his personal property described in
divisions z, 8. 9, 10 and II Of Section
u. Chapter IS. Of the Public Stat
utes. but shall require a statement
of the value of all other classes of
taxable property. and 1t shall be the
duty Of each individual and corpora
ton to make such statement of val
ue."
These blank inventories are to be
I sent or given to all corporations or
persons, whether male or female,
whom the assessors presume have
any taxable property Of any kind OF
nature.
They may be sent out in March or
distributed in April when the select
men examine and appraise the prop
erty.
They must be returned on or be-
fore April 18th. II possible. but may
be returned as late as May LIST. Each
blank must be sworn to before some
assessor or other officer having the
power and authority to administer an
oath.
The form Of the oath is: II, -,
do solemnly swear that, to the best
Of my knowledge and belief, the FORE
going inventory contains a full, true
and correct statement of all the real
and personal estate or property for
which was liable to be taxed by the
selectmen Of --, under the laws
Of the state, on the first day Of April.
-, and Of all the stock In railroad