cities have been somewhat handicapped in the collection of these taxes under the old statute.

The new personal tax law provides for the appointment of special collectors, so that the statutory provisions cannot hereafter be given as the reason for the failure to collect this tax.

Term of office, etc.

As stated previously, the office of tax collector is one which if properly administered will make enemies. It does not seem fair to the collector to compel him to present himself for re-election at such frequent periods. In a certain respect his efficiency can be estimated by the number of so-called enemies which he has made of those who have been obliged to meet their obligations in accordance with the statutory requirements.

The only platform that a tax collector ought to advocate in any political campaign is that of the full and complete collection of the taxes, and it is a sad commentary on the moral standard of any community, which fails to uphold such a tax collector, and puts in his place one who has tacitly admitted that he does not expect to collect the taxes fully from a certain class of citizens. In fairness to all concerned, therefore, it seems only proper that the tax collector should be elected for a longer term of office, at least four years, or should be appointed by the selectmen or mayors of the different municipalities. The latter method would remove the office entirely from all possible political pressure, and would enable the efficient tax collector to do his duty in a manner which can only be for the greatest possible good of the entire community, including the delinquent taxpayer himself.

The formation of a State Tax Collectors' Association, with a large membership, has been a step forward. It promotes acquaintance, exchange of ideas, adoption of approved and better methods, more definite understanding of the statutory requirements, and stimulates a desire for efficient work, which has been too largely lacking under the isolated condition which has prevailed heretofore.

The compensation of the tax collector in many towns is altogether inadequate, and no provision whatever is made for stationery or similar incidental expenses. "The laborer is worthy of his hire," and this is just as true of tax collectors as of assessors. Competent, efficient town officials should receive an adequate compensation, all of which will be of definite benefit to the community.

In previous years the bond required from the tax collector has in nearly all cases been a personal one. Recently, however, there has been a change in this particular, and a large number of the bonds of the tax collectors are furnished by surety companies. This certainly is of greater advantage to the town, and tends to promote efficiency and rapidity in the collector's work.

All collectors' books in the smaller towns should be printed with numbered receipts attached to a correspondingly numbered stub. This should be the collector's evidence that the tax has been paid and the receipt given which bears the same number as that on the stub, should contain the duplicate of the figures on the stub.

DATE OF LAYING THE ANNUAL TAX.

It has been a traditional custom in a large number of the towns in the State to lay the annual tax rate at the town meeting held on election day, before the assessors have entered upon their work, or the final amount of the grand list is approximately determined. Such action is generally based on the amount of the grand list of the previous year, and it is practically a notice to the assessors to make no changes, for an increased grand list would mean more taxes, and a lower list less income.

It has been held in some towns that the statutes require the annual tax to be laid at the annual town business meeting. Such an idea, however, seems to be based entirely on tradition, and there seems to be no statutory provision requiring such action.

Such a vote is a great handicap to the free and independent work of intelligent assessors, and prevents them from making proper increases, overcoming inequalities, and exercising their best judgment in equalizing the valuations.

A number of the towns, however, realize this condition and defer the determination of the annual tax rate until February or March, after the work of the assessors has been completed and the total amount of the grand list ascertained. Such a procedure makes it possible very frequently to lay a lower rate for tax purposes than might have been done under the other method, and in any event is based on the definite knowledge of the amount of taxable property. It is hoped that all the towns will eventually realize the business advantage to the community of waiting until the assessors complete their work before determining the necessary tax

rate.

WATER RESERVOIRS.

Under Section 2345 of the General Statutes, it has been held that land occupied by reservoirs and ponds, and used for waterpower or drinking purposes is taxable at the fair valuation of such land for agricultural purposes.

Several towns in the State have as their greatest natural asset certain streams, water-sheds, and valleys which permit the construction of storage reservoirs which are of great benefit for power or for municipal water purposes. Such land, if occupied as farms, with buildings, etc., would contribute to the assessed valuation of the taxable property of the town and bear a corresponding portion of the town tax. If such land, however, is utilized for a municipal reservoir, it means often the removal of dwelling houses and out buildings, in the interest of the purification of the water-shed. Under the statute mentioned above, the grand list of the town is thus reduced, and the property is valued only as land for agricultural purposes.

An attempt was made in the last General Assembly by several cities to secure such property in different towns, the same to be taxed under the general statute. In each case, such efforts were defeated. This will probably continue to be the result as long as the present statute remains unchanged. Such property, if it were taxed on a basis of value which would yield a reasonable income to the town, could undoubtedly be secured with very little opposition.

In view of the fact that the scarcity of water for municipal use has been made very evident during the past few years, it is apparent that such storage reservoirs are actually of great value to the municipalities. Furthermore, it is possible for additional charges to be made for the use of such water to overcome any real increase in the cost of providing the same. It would therefore seem very desirable both in the interest of the town in which such reservoir possibilities exist, and very decidedly in the interest of the cities, some of which have been almost suffering on account of the meagre water supply, to agree upon some basis of securing such property which would. give a reasonable return to the town for the use of such valuable natural resources.

Until the present statute, therefore, is so amended as to bring about such a result, the situation as revealed during the last session. of the General Assembly will probably remain in statu quo.

UNIFORM TAX LISTS.

At present the statutes make no provision for uniform tax lists to be used throughout the State. It is required that all property owners shall hand in a list of the property which they own, either real or personal, which is specifically mentioned as taxable, and shall make oath to the same in accordance with the form prescribed. It would apparently be legal for each property owner to hand in a list of his own making providing all his taxable property were mentioned thereon as required, and the proper form of oath appended. This permits a complete lack of uniformity and a wide range in the size and composition of the tax lists used in the different towns.

The law passed by the last legislature requiring nonresidents to hand in a list of taxable property brought forcibly to the attention of the taxing officials the fact that many lists of different styles were being used. Many of these lists have heretofore failed to meet the requirements of the present statutes, and some have printed thereon sections of the statutes previous to the revision of 1902, with no mention whatever of the amendments since that date.

Connecticut is one of five states in the Union which prescribes no definite form for the return of taxable property in general; neither is specific authority given to any board or person in this State to prepare such a form for general adoption.

There is a definite demand from the taxing officials throughout the State for a uniform official tax list and abstract book to be prepared by legislative enactment, through a committee appointed by it. Such lists and books could be furnished to the different towns at cost by the tax commissioner's department.

The advantages of such action would be uniformity, the definite itemization of all kinds of property which are taxable, and the surety that such lists, so furnished, would conform to any amendments passed at the succeeding sessions of the legislature.

PUBLICATION OF ASSESSED VALUATIONS OF REAL ESTATE.

The injustice in the imposition of the taxation burden is not caused so much by the percentage of assessed valuation to fair market value, as by the inequalities in the assessed valuations of properties of a similar nature and often contiguous. The dissatisfaction therefore which is so often rightly expressed with the process of taxation would be largely overcome if the cities and larger villages would adopt the practice of printing at stated periods, not

oftener than once in five years, the assessed valuations of all the land and buildings, the same to be arranged by streets and street numbers, giving the value of the land in one column, and the value of the land with buildings in another, and finally the name of the record owner.

This would give all property owners a clear method of comparison with their neighbors; and would surely result in the equalization of such valuations on some definite basis. Such a result, even though it did not conform to the statutory requirements of full value, would overcome the actual injustice, would remove the valid cause for dissatisfaction, would produce an equalized grand list, and a lower tax rate, or an increased tax income. It is to be hoped that the cities will realize the business advantage to them of adopting such a method. The expense of preparation and printing would be trivial as compared with the general benefits therefrom.

FREQUENT REVALUATIONS.

All towns which have revalued their property for purposes of taxation during the past three years by definite visitation and comparison have become convinced of the desirability of such action at stated intervals, both on account of required inspection of all the real estate, and of equalizing the valuations. In every such case, the town's grand list has been increased, and the result in general has met the approval of a large majority of the people.

In contrast to such towns there are a large number which have no record of a complete revaluation ever having been made. The assessors have always made out the lists in a haphazard manner without any complete observation or appraisal of all the real estate in the town. The grand lists of such towns show comparatively little increase, during a period of years, as compared with the State at large, and particularly with those towns where a revaluation has taken place.

The town of Manchester has been making this year its second revaluation during the past decade. The assessors and the taxpayers in general are definitely impressed with the advantage of such action at frequent periods.

In several states, the statutes require a complete revaluation of all the real estate at stated intervals. It would seem very desirable therefore for Connecticut to have a similar statute requiring the assessors personally to view and value all the taxable real estate in the town at intervals of from five to eight years.