4 That there shall be a definite revaluation by the assessors in 1914 and every fifth year thereafter of all real estate in every town. 5 That the minimum per diem compensation for the assessors be not less than three and one-half dollars per day. 6 That there shall be published by every city and borough on or before June 1, 1912, and quadrennially thereafter, a statement of all the assessed valuations of the real estate in such municipality, as of the last preceding tax listing date, so arranged as to show the valuations of the real estate by streets and street numbers, giving in one column the assessed valuation of the land, and in another the assessed valuation of the land and buildings, with the name of the owner on that date. 7 That the date of listing property for taxation purposes under the general law be changed from October 1, to April 1, with corresponding changes in the statutes relative to the duties of the assessors and meetings of the boards of relief. 8 That all land be classified by assessors for the purposes of taxation as follows: Rural land under cultivation; land capable of being cultivated; land covered with a growth of timber, orchards; pasture land; and waste land. Urban house and building lots; other land. 9 That the members of the boards of relief be not less than three in number, and be elected for a term of three years, one being elected yearly in all towns having annual elections. 10 That all towns be required to have on or before January 1, 1916, a definite survey of all the town area on a scale to be determined by the highway commissioner, which shall be sufficiently large to show property boundaries. Of the expense involved the State shall pay one-half of all such work done outside of any city limits. 11 That motor vehicles be taxed on a basis of the manufacturer's list selling price with certain deductions each year for use, at a uniform rate of twelve mills, said tax to be paid to the secretary of state at the time of taking out the license, and returned to the town in which the owner resides; the payment of such a tax being in lieu of all the local taxes. 12 That all motor boats be registered with the town clerk, including certain information relative to size and horse-power. 13 That all land leased for a period of nine hundred and ninetynine years be taxed in the name of the lessee. 14 That the law be repealed which requires the assessed valuation of land covered by reservoirs to be made on the basis of the value of the same for agricultural purposes only. 15 That tax collectors of all towns and cities shall be either appointed by the selectmen or mayor, or elected for a term of not less than four years. 16 That all forest plantings set out and cultivated under methods prescribed by the state forester shall be exempted from taxation until the time for cutting. 17 That the taxing officials of all towns be required to conform to the opinion of the attorney-general of the State in administering the general laws concerning taxation in the absence of a court decision on the same. 18 That the statute be repealed which permits an express company to pay ten thousand dollars to the State in lieu of taxes based on a specific report of the business done within the State. 19 That all general corporations in the different towns in the State be taxed on some fixed and uniform basis, so they will pay a maximum tax to the State, from which the tax on the local assessed valuation shall be deducted, thus doing away with the inequality in the assessment of such property as it now exists throughout the State. 20 That all bills for inheritance taxes on the estates of resident or nonresident decedents be determined by the tax commissioner, after proper information from the judges of probate which shall give the appraised value of real estate and tangible personal property and a detailed list of the intangible property, together with the amount to be deducted for debts and expenses of administration. 21 That all estates of such a size that the inheritance tax when computed is less than five dollars shall be exempt from the payment of such tax. 22 That choses in action be included in the property of a decedent's estate to be valued by the appraisers. 23 That a certified copy of the inventory of every taxable estate be filed with the State by the judges of probate. 24 That the time in which an application may be made by the State for a new appraisal of any decedent's estate be changed to within sixty days after the receipt by the State of a copy of the inventory. 25 That every Connecticut corporation be required to secure consent from the tax commissioner before transferring any shares of stock or choses in action standing in the name of any resident or nonresident decedent. 26 That a continuous State Board of Finance be created which will pass upon all appropriations and state expenditures. 27 That the statute relating to the duties of the Board of Equalization in the taxation of railroads be amended to provide for an appeal to the supreme court on questions involving the interpretation of the law in its application to the valuation. required to be made by said Board for the purpose of taxation. 28 That all assessors in towns containing cities within their limits be appointed by the mayor in those towns consolidated with cities and by the selectmen in other towns, for terms not less in years than the number of assessors. PLAN OF THE REPORT. This report follows in general arrangement the one issued by the present tax commissioner in 1908. The purpose is to give whatever information the office affords relative to the taxation conditions throughout the State which ought to be known by its citizens, together with the recommendations which experience and public benefit warrant. By comparing it with the previous biennial report it is possible to secure a comparative idea of the statistical information. The first quadrennial statement of the exempted property, as required by the last General Assembly, is included as a part of this report because of the great interest it ought to be to all taxing officials throughout the State. Following the formal report, and in addition to it, are copies of circular letters and report blanks sent to the various taxing officials of the different towns, cities, and boroughs, and to certain corporations during the biennial period; also statistical tables covering nearly all phases of local and state taxation. The tables are numbered and described as follows: • Table No. 1. Grand lists of the towns, by counties, for the years 1880, 1890, 1900, and 1909. Table No. 2. Total grand lists of the State since 1796, as furnished by town clerks, additions by Board of Equalization, and final state grand lists. Table No. 3. Abstract of taxable property in the State, list of 1908, returned by the town clerks, arranged by counties, with number of dwelling houses, acres of land, etc., and total town, county, and state grand lists. Table No. 4. Abstract of taxable property in the State, list of 1909, returned by the town clerks, arranged by counties, with number of dwelling houses, acres of land, etc., and total town, county, and state grand lists. Table No. 5. Comparative statement by towns of the assessment and collection of poll and military commutation taxes, with state voting registration, receipts by the state treasurer, and uncollected amounts of such taxes by town collector. Table No. 6. Comparative statement of assessed valuation, assessed per capita valuation, tax rate, and per capita taxes of cities, boroughs, and towns, arranged in order of population. Table No. 7. Amounts received by the towns under the corporation tax law for the years 1909 and 1910. Table No. 8. Receipts since 1890 from taxes on choses in action paid to the state treasurer with number and total valuation of notes, bonds, etc. Table No. 9. Amounts paid by towns under the one-half mill state tax for the years 1908 and 1909. Table No. 10. Basis of taxation of banks, trust, insurance and investment companies, giving capital stock, par value per share, dividends paid, taxation value, amount of taxes deducted, and net taxes. Table No. 11. Basis of taxation of mutual life and fire insurance companies, with statutory deductions, and net amount of taxes. Table No. 12. Basis of taxation of savings banks and trust companies with savings departments, showing amount of deposits, statutory deductions, and net taxes. Table No. 13. Basis of taxation of express, telephone, and telegraph companies, with statutory deductions and net amount of taxes. Table No. 14. Basis of taxation of railroad and street railway companies, with statutory deductions and net amount of taxes as of September 30, 1908, and September 30, 1909. Table No. 15. Statement of state receipts from taxes from all sources for years ended Table No. 16. Statement of total estimated valuation of all property taxed for local and state purposes with per capita state valuation and total amount of state and local taxes with per capita state tax. Table No. 17. Charts showing relative increase in grand lists as returned by the towns, grand lists after additions by Board of Equalization, expenditures, receipts, and indebtedness. Table No. 18. List of the states of the Union and provinces of Canada with provisions of inheritance tax laws. Table No. 19. State receipts from inheritance taxes for the fiscal year ended previous to October 1, 1908. The hope is expressed that many of the recommendations suggested may appeal sufficiently to the members of the General Assembly so that bills embodying the same will be enacted into laws. Respectfully submitted, Wwwx. Borbin Tax Commissioner. |