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the several counties, in behalf of their respective counties; every city, by its common council when so authorized by its charter, or by its freemen in legal meeting assembled; and every town, borough, or school district, by legal meeting of its qualified voters; shall make appropriations of specific sums of money for any purpose authorized by law and provided for in the warnings of the meetings at which the appropriations are made. Approved, May 20, 1915.

CHAP. 340

[House Bill No. 965.]

CHAPTER 340.

An Act amending an Act concerning Exemption of
Property from Taxation.

Be it enacted by the Senate and House of Representatives in
General Assembly convened:

municipal and

SECTION 1. Section 2315 of the general statutes as amend- Exempting United ed by chapter 44 of the public acts of 1913 is hereby amended States, state, to read as follows: The following property shall be exempt property of certain from taxation: All property belonging to the United States, or institutions. this state; buildings, with their appurtenances, belonging to any county, town, city, or borough; buildings or portions of buildings exclusively occupied as colleges, academies, churches, public schoolhouses, or infirmaries, with the land appurtenant to such infirmaries; parsonages of any ecclesiastical society to the value of five thousand dollars, while used solely as such; nonincome-producing buildings and land on which they stand, to the value of one thousand dollars, owned by any church in this state and located on land owned by any incorporated camp meeting association; buildings belonging to and used exclusively for scientific, literary, benevolent, or ecclesiastical societies, not including any real estate conveyed by any ecclesiastical society or public or charitable institution without reserving an annual income or rent or by a conveyance intended to be a perpetual alienation, and not including any real estate of any educational, benevolent, or ecclesiastical corporation or association, whether held in the name of such corporation or association or by any person or persons in trust for such corporation or association, which is leased or used for other purposes than the specific purposes of such corporation or association, nor including lands granted and given for the maintenance of the ministry of the gospel while leased; all lands used exclusively for cemetery purposes; the property to the amount of three thousand dollars of any pensioned soldier, sailor, or marine of the United States, who, while in service, lost a leg or arm, or suffered disabilities which by the rules of the United States pension office are considered equivalent to such loss; the property to the amount of three thousand dollars of any person who, by reason of blind

Exempting proper

ty of disabled sol

diers, sailors, marines and blind

persons.

CHAP. 340

Exempting certain classes of personal

property.

ness, is unable by his labor to support himself and family; the property to the amount of one thousand dollars of every resident of this state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war, and received an honorable discharge therefrom; or, lacking such amount of property in his own name, so much of the property of the wife of any such person as shall be necessary to equal said amount; and property to the amount of one thousand dollars of the widow resident of this state, or, if there be no such widow, of the widowed mother resident of this state, of every person who has so served and has died either during his term of service or after receiving honorable discharge from said service; the property to the amount of one thousand dollars of every resident of this state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war and received an honorable discharge therefrom, or who, being a veteran of any war and retired from the navy, marine corps, or revenue marine service after thirty years of service on account of having reached the age limit prescribed by law or from mental or physical disability; and property to the amount of one thousand dollars of pensioned widows, fathers, and mothers, resident of this state, of soldiers, sailors, and marines who served in the army, navy, or marine corps, or revenue marine service of the United States; wearing apparel of every person and family, not including watches and jewelry of any kind exceeding twenty-five dollars in value; household furniture, used by and belonging to any family, to the value of five hundred dollars; farming tools, actually and exclusively used in the business of farming upon any farm, not exceeding in value two hundred dollars; the produce of a farm, while owned and held by the producer, actually grown, growing, or produced during the season next preceding the time of listing, including colts, calves, and lambs; fuel and provisions for the use of any family; swine to the value of fifty dollars; poultry to the value of twentyfive dollars; sheep and Angora goats owned and kept in this state to the value of one hundred dollars; cash not exceeding one hundred dollars; private libraries and books, not exceeding two hundred dollars in value, and all public libraries; all musical instruments, not exceeding in value twenty-five dollars; all musical instruments used exclusively by churches; all fire engines, and other implements, used for the extinguishment of fires, with the buildings used exclusively for the safe-keeping thereof; the tools of a mechanic, actually used by himself in his trade, to the value of two hundred dollars; any horse used on parade in the performance of military service by the owner, his son, ward, or apprentice; all fishing apparatus, actually used by any person or company, to the value of two hundred dollars; the stock or property of every incorporated agricultural society, except as provided by chapter 171 of the public acts of 1915;

CHAP. 340

the stock or securities issued by any ecclesiastical society, to raise funds for the erection, alteration, or repair of any church edifice, but only to the amount of the actual cost of such erection, alteration, or repair; all property of any hospital society which is supported wholly or in part by state appropriations; all moneys or funds received and accumulated by grand army posts in the state of Connecticut, from donations, bequests, and collections for charitable purposes, or which may hereafter be received by grand army posts for charitable purposes; bonds of the state of Connecticut issued pursuant to any act which provides for exemption from taxation; bonds in the hands of the holders thereof, issued by any town or city in aid of the construction of the railroads of the Connecticut Western Railroad Company, the New Haven, Middletown, and Willimantic Railroad Company, the Shepaug Valley Railroad Company, the Connecticut Valley Railroad Company, the Connecticut Central Railroad Company, or either of them, to provide or raise money to pay for stock of any of said companies subscribed for by such town or city. When any town or city in this state shall have Exempting bonds issued bonds under the provisions of the general statutes for issued by cities the purpose of redeeming or providing a fund to redeem its and towns, in aid bonds originally issued in aid of the construction of any rail- railroads. road, and which were exempt from taxation, or for redeeming or providing a fund to redeem any reissue of the same, such bonds, and the amount invested therein, shall be exempt from taxation in the hands of the holders thereof in the same manner and to the same extent as the original bonds, and the amounts invested therein, and no direct, indirect, or franchise tax shall be assessed thereon.

of construction of

town vote, to be

SEC. 2. All property exempted from taxation under the Property exempted provisions of any special act, or by town vote, shall be valued by special act or annually by the assessors of the town in which such property is located in the same manner as other property, and such valuations shall be added by the assessors to the abstract book.

assessed.

commissioner,

SEC. 3. The total of such valuations and the aggregate Return by town of taxes which would have been received in each year on such clerk to tax valuations if such properties had been taxed locally, shall be what to contain. sent to the tax commissioner as a part of the return required to be made to him in each year by the town clerk or town treasurer for the purposes of a state tax.

SEC. 4. Such valuations or taxes, as the case may be, State tax, what shall be included in the computation of the amount of the state tax to be paid by each such town.

Approved, May 20, 1915.

included in computation for.

[Substitute for House Resolution No. 26.]

Proposing an Amendment to the Constitution concerning the Issuance of Bonds by the State.

Resolved by this House:

That the following be proposed as an amendment to the constitution of the state, which, when approved and adopted in the manner provided by the constitution, shall to all intents and purposes become a part thereof: No bonds shall be issued by the state unless provision be made, at or before the issuance thereof, for payment of the same upon maturity.

RESOLVED: That the foregoing proposed amendment to the constitution be continued to the next session of the general assembly and be published with the laws passed at the present session.

Passed in the House of Representatives, April 28, 1915.

FRANK E. HEALY,

Speaker of the House.

STATE OF CONNECTICUT,

OFFICE OF THE SECRETARY,
HARTFORD, July 2, 1915.

I hereby certify that I have compared the printed copy in this pamphlet contained with the engrossed bills of public acts passed by the general assembly of the State of Connecticut, and the proposed amendment to the constitution of said state, passed by the House of Representatives, at the January session, 1915, and that the same is a correct copy of the public acts and amendment aforesaid, as engrossed and on file in this office.

CHAS. D. BURNES,

Secretary.

INDEX.

PAGE

fined and regulated,

Abandonment and cohabitation, crime and penalty

Acceptances, of state banks and trust companies, de-

Accidents, reports of, to be made to compensation com-

1930

1948

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Actions to determine title to real or personal property,

procedure in

2003

Adjutant-general may cause new military enrollment.

to be made

1985

Administrator, of person having license to sell intoxi-
cating liquors may sell for thirty days with-
out license

1990

Administrators, irregularities in sales by, validated, .
sales of real estate by

2170

1923

[merged small][merged small][ocr errors][merged small][ocr errors]

Adoption, records of, to be recorded in name of child
before adoption and name of adopting par-

2140

2200

1935

[blocks in formation]

Agricultural interests, state and county aid for the pro-

motion of,

2209

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