The Bridgeport times and evening farmer., 1921-04-15

Board of Assessors of four meI
 The retention of the single headed commission was favored by office holders only including Senator How ard s. Challenger. Many instances oi official tyranny were brought for ward by the petitioners, most ot which were carefully assembled in an argument made by Attorney Albert J Merritt, counsel for the taxpayers.
 A most vivid recital of the dealings of the single headed tax commission drew M. Cooper of the Howland Dry Goods company.
 MT. Cooper when seen today on the proposition said to The Times report different than l did to the commit tee"
 Practically all who spoke against he bill were city office holders. These included City Clerk J. Alex H. Rob- insOn, Samuel Dave, president of the Fire Board, Thomas O'Brien, assist ant tax commissioner, Alderman John Y. Caldwell of the 18th district, a member of the aIdermanic legislative committee.
 Mir. Cooper said:-
 I believe I can best illustrate the workings of the present one-comnis- sioner plan in the Bridgeport Tax Of flee by relating briefly the experi- ence that The Rowland Dry Goods company had with that office
 So far as any one of the officers of this company know, there has not been a tax official, or a representa- tive of the tax office. in our store since the establishment of the present sone-commissioner plan.
 When the present commissioner took office I called with another di- rector of this company. We told him that the old tax board had agreed that so per cent of our inventory was Fl fair value for taxation purposes He agreed that it was and would proceed on that basis. We told him further that if he desired any additional in formation we should be glad to fur nish it. No information was asked for but a raise was made in our list.
 You might ask, 'tWhy put your merchandise in at 80 per cent of the cost instead of 100 per cent?" Our reason for that is that there is no stock worth 100 per cent of its cost In fact, we know of none worth 80 per cent That point can best best De De per cent of our business ,or the bus mess of any other concern in our line, is done on 25 per cent Of the items and it is only by repeating and repeating on those items that the volume is obtained. The bulk of the stock, or 75 per cent of the total, is from ~fair' to mo good-'
 -BeauSe nyt or or ou 9s1s Rstio Iist in low enough so that a raise could be made. It was. But it was not so large as to warrant our appealing to the court
 
 on the 1918 plan, but the advance made was beyond all reason We ap- pealed to the Board of Relief. That body granted us a hearing, and we were represented by Judge John s Pullman, our secretary, MT G. w. Barker and myself
 NIT. Barker and I were sworn We furnished statements showing the amount of our stock for each month during the taxable year. Also, show ed our books. The hearing was held fin the Commissioners office and he was present during most of the hear ing. We answered all questions asked. and, before closing we in formed the Board of Relief that if they had any additional questions or they wished any additional help, or even desired any inventory taken, with one or more of their members present to check it, we would gladly arrange for it. We were led to be- lieve that our appeal would be granted. Although there were no re- quests for additional information, it to the Superior Court After some months had elapsed. we were offered q compromise; which was refused.
 A. We expended considerable time and money preparing our case Se- cured as witnesses one of the best merchants in this state. Another, one of the best outside of this state. In addition, the Eastern manager of the largest fixture manufacturers Tn the country. Also, the largest second hand fixture operator in the East. It was necessary to visit all these people any many other: then, later, call again with our attorney. So you will realize that there was considerable time and expense involved
 - To each merchant we put the ques- lion. Do you think We have been fair 10 the city?" The reply in every case was substantially. You haven't been fair to yourselves"
 5. After several postponements, we finally got to court. We were ready with our witnesses when the commis- sioner and the attorney for the city invited us into a side room. They asked if we would let them look at our books (same ones we had before the Board of Relief) so that they might verify the sworn statements made to the Board of Relief. and of which they had copies. They agreed if we would allow them to do this that they would join with us in asking the court to grant our appeal It was done Just why we should have been put 10 all that trouble and expense. l am unable to say. Certainly it was unfair. and our experience has been Similar to a good many others; many who could not afford to make the ap- peal. - c. The present plan might be fine in theory It certainly has been far from fine in practice Under the present. plan the commissioner holds