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TAXATION IN THE STATES,

UNDER THREE HEADS,

1. MODE OR MACHINERY OF TAXATION;
2. STANDARD OF VALUATION;
3. PROPERTY LIABLE TO, AND EXEMPT FROM,

TAXATION.

BY ALFRED B. STREET..

ALABAMA.
ARKANSAS.
CALIFORNIA.
COLORADO.
CONNECTICUT.
DELAWARE.
FLORIDA.
GEORGIA.
ILLINOIS.
INDIANA.
IOWA.
KANSAS.
KENTUCKY.

LOUISIANA.
MAINE.
MARYLAND.
MASSACHUSETTS.
MICHIGAN.
MINNESOTA.
MISSISSIPPI.
MISSOURI.
NEBRASKA.
NEVADA.
NEW HAMPSHIRE.
NEW JERSEY.

NORTH CAROLINA.
OHIO.
OREGON.
PENNSYLVANIA.
RHODE ISLAND,
TENNESSEE.
TEXAS.
UTAH.
VERMONT
VIRGINIA,
WASHINGTON.
WISCONSIN.

Published under the direction of the Joint Select Committee of the N. Y. Legis.
lature appointed to revise the Assessment Laws; also the Report on
the State Assessment Laws by the Joint Select Committee

appointed by the Legislature of 1862.

ALBANY:
WEED, PARSONS AND COMPANY, PRINTERS.

1863.

HARVARD COLLEGE LIBRARY

FROM
THE BEQUEST OF
EVERT JANSEN WENDELL

1918

Entered according to act of Congress, in the year eighteen hundred and sixty-three,

BY ALFRED B. STREET, in the Clerk's office of the District Court of the United States for the Northern Dise

trict of New York.

MODE OR MACHINERY OF TAXATION IN

THE SEVERAL STATES.

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county com

books,

The court of county commissioners is elected by the peo. Oourt of ple triennially, and is composed of the judge of probate and missioners. four commissioners.

The assessors are appointed annually by the court.
The collector is elected by the people of the county.

The assessor, from the first of March in each year, as- Assessment sesses all the taxable estate, both real and personal, in his county, and enters the assessment in separate books, and returns the same to the county judge of probate.

Each assessor must give advertised notice of when and Notice. where the assessment shall be made.

At the specified time and place, sworn lists of all taxable List property, made by the owners or claimants, are to be handed in by them.

If the list is not handed in, a double tax is imposed on Fallare to said property by the assessor.

In August, in each year, the court of county commis- Court to sioners convene to examine and correct the returns of the listo. assessors.

The court corrects all errors in the valuation and recti. fies all mistakes in the assessment returns, and turns them over to the judge of probate, who shall make out a state. ment of the amount assessed against each taxpayer; which statement, after comparison with the original, shall be delivered to the tax collector.

The judge of probate must, by first of May in each year, Judge of also forward to the comptroller of public accounts a cor forwards, rect abstract from the assessment books of the total value,

list.

correct

abstract to

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