statement.

If such person fails to render the list, the assessor shall Assessor's ascertain the number and value of the several species of property required, and return the statements to the county office when he returns his assessment roll.

All property is to be valued by the assessor except such as is herein required to be valued by the owner.

On or before 1st of June the assessor shall make out and Assessment deliver an assessment roll to the county clerk, which roll is

to be verified by his oath.

roll.

equaliza

The clerk shall make an abstract of roll and transmit it Abstract. to the auditor of the territory; but the census board is authorized to add to or diminish it, and to require such different further matters to be returned as it deems proper. The census board shall be a board of equalization, and Board of shall examine the various assessments as regards the ter- tion. ritorial tax, and equalize the rate of assessment, when not made uniform by the assessors. The equalization may be made by changing the assessments; varying the rate of taxation in the counties; leaving unchanged as far as prac ticable what would have been the aggregate of valuation had no such equalization been made.

The auditor, in July, transmits to the clerk of each county Auditor a statement of the changes (if any) in the assessment, and the rate of territorial tax to be levied and collected in his county.

Board of

The county clerk and treasurer constitute a board of appeal to correct any errors complained of to the board by appeal. any aggrieved person.

On the second Monday in July the board of county com- Levy of missioners shall levy the requisite taxes for the current taxes. year, and they may be levied at any time after 1st of July, if the statement has been received from the census board.

After the taxes are levied, the clerk shall make out a tax list, in a tabular form, and attach to it his warrant requiring the county treasurer to collect the taxes therein levied.

Tax list.

Treasurer,

The said treasurer (who is, ex officio, collector), on receiving the tax list and warrant, shall proceed and collect the ex officio,' taxes therein levied, and return the same to the office of the territorial treasurer.

3

collector.

Tax officers.

Assessors and board of relief.

Lists to be required.

When assessor to list.

Assessors to equalize valuation and make

list for

inspection.

CONNECTICUT.

Assessors of the Towns.

Board of Relief.

Board of Equalization.

Town Clerk.

Collector.

Justice of the Peace.

The towns shall annually elect one or more (not exceeding five) assessors; and one or more electors (not exceeding five) shall be chosen to constitute a board of relief. The assessors shall, in October in each year, publicly require from all taxable persons in their town, written or printed lists of the taxable property belonging to them on the first of said month, specifying the different kinds and value; and said assessors, by viewing said property or otherwise, shall obtain such other information as may be necessary to amend, add to or fill up said lists.

If any person shall not, on or before the 1st of Noveinber, furnish said list, the assessor shall fill out a list for such person, at the present full, just value of the taxable property.

When the lists have been so received or made by the assessor, they shall equalize the valuation of the property abstract of to be assessed, and make any other assessments omitted by mistake or required by law, make an abstract of the list and lodge it in the town clerk's office, on or before the 1st of December in each year; and the town clerk shall exhibit said lists and valuations to the inspection of every person liable to pay taxes.

Duties of board of relief.

Abstract

to comp

The board of relief shall meet in January in each year, having given public notice, in the town to which such board belongs, and hear appeals from the doings of the assessors; and also equalize the valuations and assessment lists of said town; and in doing so may increase or reduce the list of any person, but must give him notice to appear and show cause why the list should not be increased.

The town clerk of each town, after such lists shall have transmitted been received, examined and corrected by the board of troller. relief, shall, on or before the 1st of March, in each year, transmit an abstract of said lists to the comptroller.

Companies

stockhold

ers; amount of stock, &c.

The cashiers of banks, and secretaries and clerks of insuto inform of rance and other companies, shall inform the assessors of each town, at a stated time, of the names of the stockholders and amount of stock owned by each, and its market value; also the names of any person in said town whose stock or bonds may be held by any such company as security for any loan, or as collateral to any indebtedness or liability,

the amount and description of such stock or bonds; and if such owner shall transfer such stock, to evade taxation, he shall forfeit to the treasurer of the town a sum equal to one per cent of the ratable value of such stock.

Resident or non-resident owners of moneys in savings banks exceeding two hundred and fifty dollars, shall be taxed for such excess, and shall be set down in list at six per cent; and in case of resident owners, the treasurers of the banks shall give annually the notice as in case of stocks; and the moneys aforesaid belonging to non-resident owners, shall be taxed as other similar estate, and the amount of all county, town, and society taxes arising thereon, shall be, by the several collectors, paid to the treasurer of the state.

statement

banks and

The treasurers of the several savings banks and savings Sworn and building associations shall annually on the 1st of July of savings or ten days thereafter, at a given time, deliver to the of associa comptroller of public accounts, a sworn statement of the tions. total amount of all deposits and stocks in said institutions on that day; and said savings and associations shall pay to the treasurer of the state, for its use, a sum equal to one-fourth of one per cent on the total amount of deposits and stock in said savings and associations on that day. And said savings banks shall also at same time pay to the said treasurer for use of state, a sum equal to three-six- Payment of teenths of one per cent upon the total amount of deposits cent on in said savings banks on that day which shall be in lieu total of all other taxes on such institutions, or deposits or stock deposits. therein after the time aforesaid; provided, that it shall not be so construed as to exempt from taxation any real estate held by such savings banks and associations, over and above what may be required and used by such institutions for the transaction of its appropriate business.

8-16 of 1 per

amount of

Sworn

statement

of banks

and insurance com

The cashiers of the several banks, and clerks or secre taries of the several insurance companies established in this state, the stock of which is now liable to be taxed, shall, annually on the 1st of October, or within ten days panies. thereafter, deliver to the comptroller of public accounts, a sworn statement of the total amount of the capital stock which has been paid in, and its market value, and shall at same time pay to the treasurer of the state for its use, a sum equal to one-eighth of one per cent of the value of such stock of their respective institutions now liable to be taxed; and if any of the above officers shall not comply with the above requisitions, such institutions shall forfeit one per cent on the total amount of such capital to the treasurer of the state for its use.

Banks, in

surance and other com panies to give a sworn list

of nonresident

stockhold

ers.

Payment of two-thirds

of the value of all the stock.

The cashiers of banks, and the secretaries or clerks of insurance or other companies, shall annually on or before the 1st of October, deliver to the comptroller of public accounts a list, under oath, of all taxable non-residents, who were on said day stockholders in said banks and companies, with the number of the shares and market value, or amount of the taxable deposits belonging to each of such stockholders or depositors.

The said officers shall annually on 1st of July, pay to of 1 per cent the treasurer of this state a sum equal to two-thirds of one per cent of the value of all the stock of their respective institutions owned or held on said 1st of October by nonresidents; and each of said institutions shall have a lien on the stock of each non-resident stockholder for the reimbursement of such sum so required to be paid.

Moneys, debts at interest,

&c. set in list at 6

per cent.

When assessor shall add moneys,

Appeal.

All moneys and debts at interest evidenced by bonds, notes, or other written obligations of responsible persons, resident in this state, or elsewhere, except money's lent to this state, all moneys at interest, secured by mortgage on real estate in this state or elsewhere, and all moneys invested in any stock of the United States or of either of the states, or in stocks issued or created by any city, town or other community, shall be valued and set in the list of the owner at six per cent.

If owner omits listing such moneys and debts, the assessors shall add them to list at six per cent value, and give &c. to list. notice to such person, who may appeal to the board of relief, which, if it finds the person to be aggrieved, shall deduct such additiou; but if such person, having been notified, does not appeal, the doings of the assessors shall stand.

Duties of

board of relief in certain cases.

A person owing a debt which has been set down in his list, but which is liable to be set in the list of the creditor, may apply to the board of relief, who shall deduct the debt from the debtor's list and add it to the creditor's if resident in the town; if not, then board shall notify the board of relief of the creditor's town, who shall add it to creditor's list. So much of said debt as may be necessary to absorb the personal estate set in the list of such person, shall be deducted at the rate of six per cent, and the residue of said debt, if any, shall be taken from his list at the rate of three per cent. No such addition, however, shall be made by any board of relief to the list of any creditor without giving him notice to show cause why such addition should not be made, and also no deduction shall be made from the debtor's list, except from the list of real and personal estate assessed and set in the list of such debtor.

real estate

assessed.

Real estate of corporations over and above what is re- Corporate quired and used by them for their appropriate business, over what shall be liable to be assessed and set in the list of the cor- is used poration in the town where such estate is situated, and shall be liable to taxation to the same extent as if owned by an individual.

false lists. Omission

supplied by

board of

relief.

The penalty on persons for false lists is threefold the rate Penalty for per cent on their taxable property. If assessors shall omit any taxable estate in their lists, by a certain time, the board by assessors of relief, if estate is afterwards discovered, shall value it and set it in the list at threefold the rate per cent that the same kind of property is rated, unless the owner can show it was omitted by mistake, in which case it shall be set in the list at the same rate as if it had not been omitted; and whenever a poll shall have been omitted, the said board shall set it in the list.

dent pro

The taxable property of non-residents shall be arranged in Non-resi separate assessment lists, and valued by the assessors from perty, how the best information to be obtained, with or without the valued. written lists of the owners.

tion.

The treasurer and comptroller shall constitute a board Board of of equalization, and shall meet annually in March and equalizaequalize and adjust the assess nent list of the several articles of taxable property which compose the lists of the towns, by adding to or deducting from the list of any town, or any part thereof, such sum per cent as when compared with the valuations of other towns, will equalize the same; and such lists shall then constitute the general list of the state.

If the board shall add to or deduct from the list of any town, the comptroller shall, by a given time in each year, notify the town clerk, who shall add to or deduct from each separate list of said town such rate per cent on each article as shall have been increased or diminished.

The assessment list in each town, as made and corrected by the assessors and board of relief, shall be the list on which all county, town, society, school district and highway taxes shall be laid.

Assessment the one on

list of town

which taxes are laid.

Merchants

Merchants shall be liable to be assessed for the average for what amount of goods kept on hand for sale during the year, assessed. with the addition of all debts due them from responsible, persons, and any merchant may have a deduction from his list of all debts owing by him, whether such debts are due parties residing in this state or otherwise.

Whenever the General Assembly shall grant a tax to be levied upon the inhabitants of the state, it shall be laid on the general list completed according to law: and the treasurer of the state, without further notice, shall issue his

State tax

laid on

general list.