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

corporations of this State owned by
me at that time; and that l have
not assigned, conveyed. or disposed
of any property or estate. in any
manner, for the purpose of evading
taxation. SO help me God"
SECTION ii provides: IF any per-
| son shall wilfully swear falsely in
| violation of the provisions of this
| chapter, he shall be deemed guilty
of perjury, and shall be punished ac-
| cordingly."
Perjury in New Hampshire is pun
ishable by Imprisonment in the STATE
| prison.
Section Is provides the teeth in
the law: If any person or corpora
ton shall wilfully omit to make and
! return such inventory or to answer
any interrogatory therein contained,
| or shall make any false statement
therein, or if the selectmen or as
| SCISSORS shall be of opinion that the
inventory returned does not contain
a full and correct statement of the
property for which the person or cor
son making the same has wilfully
omitted to give required information,
| or has made false answers or state
| ments therein, the selectmen or az
SCISSORS shall ascertain, in such way
| as they may be able, and as nearly
| as practicable, the amount and value
| of the property for which the per-
son or corporation is taxable, and
| shall set down to such person or cor
poration. by way of doomage. four
| times as much as such property
would be taxable, if truly returned
| and inventoried."
Section 16 provides more teeth: 'If
| any selectmen or assessor shall will
fully omit or fail to perform any
duty imposed upon him by the pro-
visions of this chapter or by other
laws pertaining to taxation, or shall
| wilfully fail to enforce or wilfully
violate any Of the provisions thereof,
he shall forfeit for each offense the
sum of two hundred dollars" :.
| Our courts have been appealed to,
frequently by taxpayers. for their
| opinion in constituting different fea-
| lures OF this law. 1t may be of in
| terest to look for moment at wha:
| their head notes have indicated.
10 N. H. A. Selectmen have no
authority to waive the filing Of the
! tax inventory.
~ N. H. 476. One who fails to re-
turn an inventory of property for
which he is taxable has no right of
| appeal from any taxes assessed
| against him for that year"
SO N. II. 1893. Trustees are liable
70 taxation for the trust estate, AMI
| 1t is their duty to render under oath
the tax inventory"
Inc provisions of chapter 81. laws
1909, require sworn inventories to
be returned to non-residents as well
! as by residents"
59 N. H. 80; 70 N. H. A; IS N. H.
5o1. The right of appeal to the SUI
perior court for an abatement Of
taxes is not lost when failure tn
| comply with the requirement for tho
| ming OF an inventory is due to acct
| oent' mistake or misfortune, without
| 1ault on the part of the appellants"
| ~. RI. 11S. A party who, in CIV
| ing TO the selectmen an account of
ms taxable property. has been guilty
OF fraudulent concealment of part
Of his estate may be legally taxed
Tor the fraud without a hearing be-
fore the selectmen."
| ~. II. 1l3. 122; % N. H. 419.
seiectmeh shall set down to such
person or corporation by way of
| ooomage, four times as much az
such property would be taxable if
truly returned and inventoried; and
tnls they may do by setting down
the estate concealed. designating i.
as such, and entering it at four
times its ordinary taxable value"
~ N. H. 16S. Selectmen in impos-
ing doomage act in a judicial capac.
ity, and are not liable for errors of
Judgment, unintentional mistakes or
irregularities in the assessment"
~76 N. H. 16S, 176. The provision
Tor four-folding the tax upon discoy-
cry OF the fraudulent omission o.
property from the inventory re-
turned imposes a penalty. 1t does
| not survive the death of the person
taxed Up. s. c. 1911. s. 14). This tax
| may be assessed without notice as a
does not come within the provisions
of sec. 9, c. So post
The subjects Of taxation in New
Hampshire are comparatively few
and are all covered by seyenteen
questions on the blank, which will
briefly review.
In our State all property is exempt
under the conditions, except what h
made taxable by statute; in most
states, all is taxable. except that
which Is exempted by statute.
| The value Of our inventory or list
Ing law was not discovered until
fiSl2,-thirty-four years after It, WINS
enacted by our Legislature, for tho
reason. that prior to that date it way
not enforced.
Your legislature may work dili.
gently and faithfully to formulate
and place upon your statutes. good
tax laws but they will be helpful to
the assessing officers and to the
community. only so far as they ara
enforced rigidiy.
Are you enforcing your tax laws
in Maine?
II you are, you are doing good
| work.
With a word OF advice, I will leave
the subject for discussion among
yourselves.
In whatever law you formulate or.
recommend. which Is calculated or