New Britain herald. [microfilm reel] (New Britain, Conn.) 1890-1976, 1928-12-22

Two DAYS IN ARMY
SEEKS CUT IN TAX

ULLnU UUI In INA
Bristol Mans Claim Invalid,
Corporation Counsel Decides
PROGRAMS IN CHURCHES
Season OF Rejoicing To Be Obsers-
ed With Special EAerciscs-State
Treasurer, X. OF c., Dies-New
School Dedicated.
Only those persons who served in
the military establishment Of the
United States in time OF war and
later received an honorable dis
charge. are entitled to the $1,000
property exemption allowed ex-serv-
ice men on the amount for which
their property is in the grand list,
according to a decision handed down
by Corportion Counsel William N.
DeRosier following request made
to him by the board OF assessors for
an opinion. The question was rails
ed by the board Of assessors follow
ing the application for such e&emp-
ton from a man who was drafted
on November II. 1918, the date Of
the Armistice. and who was given a
discharge two days later at Camp
Lee. Virginia. In this particular
case. Mr.. DeRosier has ruled that
the exemption is not allowable.
The opinion OF the city attorney.
as submitted. is as follows:
THE statutory property tax ex-
emption to persons who have served
In the military establishment OF the
United States goes only to those
who have served In time OF war, and
1t does not apply to persons who
have enlisted and served simply In
times Of peace.
80 far AZ the question having 70
do with whether or not person
who has received a discharge from
draft is entitled to property tax ex-
emption. confess there Is grave
doubt in my mind as to the proper
answer. In the specific. case that
was put TO me, the person claiming
the property exemption was induct-
10 ;o44 10
vemher II. 1918. and discha rged ia
pursuance 81 the presidents order
Of that date by a draft discharge
dated November IS. 1918. and sign
ed by authority Of the comma ndins
general at Camp Lee, Virginia.
THE question has arisen whether
the draftee In question has served
! in the military esta blishment OF tn.
United States within the meaning NJ
I, that word as used In Chapter 31e OF
the 1927 public acts: also whether
he has received an honorable dis
charge therefrom within the mean
ing Of said act.
"Whilc a person who has been In
! Quoted into the army Is in a certain
sense a part of the military estab-
lishment and subject to all rules and
regulations of same, nevertheless
more induction into the military
service does not of itself once for all
decide the question OF definite en-
roIiment i'll the army. There arc
other requirements which must be
met by the draftee, such as passing
a final physical examination, before
it is definitely decided that the
shall be enrolled in the army.
| IF draftee. as was sometimes
the case, failed to pass the final
| physical examinations given TO him
d, the camp to which he reported
and was sent home with a certitlca,.
releasing him from further obliga-
tons to the army. although still
subject TO the rules and regulations
OF his draft exemption board. surely
it could not be contendcd in that
case that the dral had served In
the United States army and had re-
ceived an honorable discharge
. therefronl SO as TO be entitled 10
I pIOpelly EAtl'iptlUu,
Il do not think that the drafteo
can be said to have Served in tn.
army until such time as he has SC
far met the various requirements OF
the army and receives definite
status therein. as to cntitle him to
the regular form of honorable dis
charge upon his leaving the service.
Il appreciate that this is a close
question and that my conclusions
may differ from that arrived at by
the authorities elsewhere and nsy
indeed he held wrong by the courts
! II the question ever gets that far.
but it seems TO me that TO hold that
, because person has been subject 10
/ military orders for day or two. or
even for week or Two. while the
military authorities are definitely de-
Gliding whether he is qualified In
every way to serve in the United
States army should not cntitle him
to a personal tax exemption if for
one reason or another he is released
from his military obligations before
he has reached the point whore he
! II entitled to the regular form Of
an honorable discharge from the
military service.
| "(Signcd) William \. Dci;osicr
| Corporation Counsel
To Render Cantsta
THE Coming of the King" A can
tata for Advent and Christmas tide