New Britain herald., 1930-12-10
SEMI.ANNUAL TAX
 SCHEME APPROVED.
Continued From First Paea)

lNCluulnS N- -9 que ana pay ape on May l5, and real estate taxes in eX- cess Of S95 due and payable in equal insta1lments or May .a and Septew- her 15. if would he necessary o ro- gIirc the .llirg of personal property lists with the board Of assessors be- tween October and October :.
 The abstracts would he Complct- ad by December 3i instead of Jan Hary 75 and he work Of the board ot relief would he completed be- tWAen January and January t3. SO hat the common council could set rho tax rate at tho January meeting instead of the February meeting The rate books would be completed by the board ot assessors not later nan April l5, the first book 10 he turned over 70 tho tax collector probably b, March j and the others shortly thereafter.
 Estimates of Expense
 The board Of assessors estimates that these changes would add ap- proximately &454 a year o rhair ex- porses, itamized as follows. $40 to change tho rate books, E35 for rent al Of an adding machine for five months. &3oo for extra clerical help: -hcr for contingencies.
 In the tax collectors office it would be necessary to employ addl- rIonal help during the busy months and several hundred dollars would he necessary for extra postage. otal added expense ot between fl4o0 and $lEdo.
 There would he q loss 10 the city on interest on bank balances Of ap- proximately S2o9o and a joss of approximately $42oo In interest on unpaid taxes under tha tno-lnstaIl- mant plan, and there would also be an added expense of approximately it000 In interest on borrowed money
 The committee determined that -ha city spent $2.o96.o0o exclusive Of bond payments, in the period be tween April I and October Of the present year. and had the tno-lu- ,tallment plan Of payIng taxes been m effect there would have been due inc city in taxes approximately Si.- 5S0,O0o, so that it would have been necessary 10 borrow money in an 'icipation O. taxes. This loan would have been in addition 10 tho loan which it is necessary 10 make short lv after the beginning Of the fiscal year to secure funds 10 carry on the government until taxes are received. There would he some saving. ho0ov- CT. In interest charges on the first loan as it. could h. ~opaid more promptly than al present.
 3S Towns J-e Plan
 The committee learned from the state tax commissioner that thcrc are B municipalities in Connecticut having two-jnstallment plans, as fol- lows: Ansonia. Beacon Falls. Bethla- hem, Bridgeport. Bristol Clinton. colchester. Derhy East Hampton. East Lyme Hamden, Hampton, TirchNeld. Meriden Niddletowu, Milford, Naugatuck, New Hartford. New Haven. OranEc. Portland. Scot land. Seymour. Shelton. Spragua. S,ratford. Torringtou. WaIlingford Westbrook. Wast Haven. Winches- ter. Woodbridge. Woodstock, Water bury, borough of WalNncford. Mid dletonn consolidation of Il school districts and High school tuition, West Haven school district
 "CommontrC on the matter. the state tax commissioner writes a. fol- lows: It is 10 he noted that the ma iority of the larger municipalities Of lne state are now having their taxes due in two instaIlmeats, T. IS prob able that most. f nor all Of the municipalities in which taxes are now payable in two lnstallments have changed over from 2 single payment tax as a convenience to the taxpayer. Human nature being what + is, 1t is in many cases easier for the taxpayer 10 promptly pay his taxes in two jnzlaIlments than in one.
 "From inc ponr ot eiew Of the municipality. rWo jnsrsliment taxes are not being encouraged. This is due to the fact that it places con- siderable extra work upon the col lecting agency of jne municipality. There IS extra work for inc rate maker in making up the rate hook. while the work 10 rhe collector and 10 the auditors Is about doubled
 "' In two or three of the Con nacticut munJc5palittas. an cffOr, is being made 10 have the taxpayer pay the second jnstalln"Ht at the time Of the payment Of inc first install mcnt by giving discount on the Sccond installTncDt. provided it is paid at the time that the first In- stallmeut Is due.
 "'Where q mun}ejpauN Is an'lri- pating it's tax revenue by several months and IS doing considerabI" temporary borrowing an effort has been made in certain Of the ronner- llcut municipalities 10 get caught mp by increasing the tax rate in cer- rain year Where this has been done. he municipality has often changed over to a two-insrallment tax in order that the extra tax burden may be distributed over q long period of time,
 Disappearing Taxpayers
 "'There is one disadvantage to a two-instaIlment tax which does not concern itself with extra labor. The second installment IS usually due six months after the first install ment. This means that another six months period has been given to taxpayers to disappear 10 parts un- known, or to otherwise make the tax uncollectible.
 "'At the present time the colIec- +ors are having much difficulty with floaters who are in the municipality on the asse essment day, but who have disa ppeared by the time that the tax becomes due and payable. This Is