Connecticut western news., 1921-09-08
SEN. RUDD ACCEPTS
 PLACE WITH BLODGETT
Lakeyille Senator Will Be Assisted by Number
 of Deputies

State Tax Commissioner Blodgett announced the appointment Saturday of Senator Malcolm D. Rudd of oal- isburv to have charge of the collec- tion of the tax on unlncorporateo business which was levied by the 1921 session of the Legislature. A tentative survey by the commlssloner shows that a force of at least thlrty- five men---one for each senatorial dls- trict--will be needed to work under Senator Rudd in building up the CT ganization and facilities required to collect the $1,OO0,0O0 year which the new tax is estimated to be cap able of producing.
 Senator Rudd was asked just after adjournment of the Legislature to take the place, but on account ot the pressure of his business, was unable until now to accept. He is the treas urer and general manager of the Holley Manufacturing Company ot Lakeville, pocket cutlery makers.
 Assesses Gross Income
 The new law puts tax of one mill or every dollar of gross income re- ceived by retail mercantile estab- 'lishments and manufacturing con- cerns that are not incorporated, and a tax of 25 cents on every $1 ,OOO dollars of gross income of unincor- porated wholesale houses received ir business conducted in this state. A minimum tax of $5 is to be col lected from all businesses falling within the intent of the law. This will take in small merchants, such as peanut vendors and others. Com panies doing both wholesale and re- tail business are to be taxed separ- ately on the different departments at the rates stated above.
 Companies and partnerships liable to pay the tax are required to file returns with the tax commissioner and, in the case of concerns not keeping books, the commissioner is authorized by the bill to fix a pre- sumed gross income and assess it at the given rates. The right of appeal to the commissioner for a special assessment and from the commits sioner's decision to the superior court is given by the bill. -"
 It is required that the initial re- turn be made for the first business year prior to June 1, 1922, and annually after that.
 Rudd to Take Census
 The first duty of Senator Rudd and his force of assistants will be to take a census of all the merchants and manufacturers in the state who are conducting any business that is not incorporated. It is estimated that there are between 75,000 to 100000 such in Connecticut. For this work, Senator Rudd got invalu- able training in 1900 when he served as chief clerk to the supervisor of census for this state. He is a grad uate of the Hotchkiss School of Lakeville, was a student at Yale from 1896 to the spring of 1897, and was taking a special course at Harvard in 1897 when obliged to abandon his studies on account of i'll health.
 Prominent in Assembly
 He distinguished himself at his first appearance in the House ot Representatives in 1917 when, 8 House chairman of the military affairs committee, he reported the Connecticut Home Guard bill anc promptly secured it's passage by 2 dramatic, rapid-fire, patriotic speech that stirred the House into a wave o1 enthusiasm. The United States hac just entered the World War and the home guard solved the problem o1 home defense at a time when the states able-bodied men of military
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