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PUBLIC DOCUMENT NO. 48
SFECIAL
GENERAL LAWS *
CONCERNING ...
Taxation and Taxing Officials
(Not an authorized revision)
PART I
LOCAL REVENUES
AS APIPLIED TO
Towns, Cities, Boroughs, School Districts and Counties,
with annotations and references to decisions
by the Supreme Court; also extracts
from the Constitution of the
State and forms of oaths,
with index.
PUBLISHED BY THE TAX COMMISSIONER.
MAY, 1912.

PUBLICATION
APPROVED BY
THE BOARD OF CONTROL.
%º
t
tº
*
*
º
s
PREFACE.
This is a second edition of an annotated compilation of laws
relating to the general subject of taxation, and is made in response
to an expressed desire from many taxing officials throughout
the State, for the purpose of presenting the Revised Statutes of
1902 and the amendments thereto of 1903, 1905, 1907, 1909, and
1911, in concise and convenient form, and of thus securing a more
thorough familiarity with the laws and the better execution of
the same.
The laws herein have been compiled under the direction of
the Tax Commissioner, for practical every-day use, and are not
published as an official or authorized revision of such laws. The
General Statutes of 1902 and the Public Acts subsequent thereto
are the official publications.
All the laws relating to the subject of taxation in the local
units of government such as towns, cities, boroughs, school dis-
tricts, and counties, are included in this compilation, which is
designated as Part I. The laws relating to taxation by which
the State derives its revenue are included in a compilation which
is designated as Part II.
The familiar section numbers of the General Statutes have
been retained wherever possible and other consecutive paragraph
numbers have been supplied for convenient reference.
By means of the comparative section table on page 83 the
location of any section of the General Statutes relating to local
taxation may be readily found.
The calendar on page 78 gives a list of all dates in the year on
which definite action is necessary by taxing officials as provided.

(!) *ēs. 4. .
Tax Commissioner.
State Capitol,
Hartford, April 15, 1912.
(5)
Ž
EXTRACTs
FROM THE
CONSTITUTION OF CONNECTICUT
PREAMBLE.
THE people of Connecticut acknowledging with gratitude, the Preamble.
good providence of God, in having permitted them to enjoy a .
free government, do, in order more effectually to define, secure,
and perpetuate the liberties, rights and privileges which they have
derived from their ancestors, hereby, after a careful consideration
and revision, ordain and establish the following Constitution, and
form of civil government.
ARTICLE FIRST.
DECLARATION OF RIGHTS.
That the great and essential principles of liberty and free
government may be recognized and established,
iſe ſherlare,
SECT. 1. That all men when they form a social compact, Equality of
are equal in rights; and that no man or set of men are entitled *
to exclusive public emoluments or privileges from the community.
SECT. 2. That all political power is inherent in the people, source of po-
and all free governments are founded on their authority, and in- ****
stituted for their benefit; and that they have at all times an un- Right to alter
deniable and indefeasible right to alter their form of govern- ºv.
ment in such a manner as they may think expedient.
SECT. 8. The people shall be secure in their persons, houses, Security from
papers and possessions from unreasonable searches or seizures; º; and
and no warrant to search any place, or to seize any person or
things, shall issue without describing them as nearly as may be,
nor without probable cause supported by oath or affirmation.
6 EXTRACTS FROM THE CONSTITUTION.
*::::::::::: Sect. 10. No person shall be arrested, detained or punished,
except in cases clearly warranted by law.
Right of pri- SECT. 11. The property of no person shall be taken for pub-
* * lic use, without just compensation therefor.
Art, 1. § 11... A city authorized to aid railroad may lay a tax to raise funds.
15 C. 501. Taxation is not the taking of private property without compensation.
23 C. 189; 32 C. 130. -
*
Right of re- SECT. 12. All courts shall be open, and every person, for an
dress for in- - - e ge e ſº
juries. injury done to him in his person, property or reputation, shall
have remedy by due course of law, and right and justice ad-
ministered without sale, denial or delay.
What cases SECT. 14. All prisoners shall, before conviction, be bailable
* * by sufficient sureties, except for capital offenses, where the proof is
evident, or the presumption great; and the privileges of the writ
writ of habeas of habeas corpus shall not be suspended, unless when in case of
corpus. rebellion or invasion, the public safety may require it; nor in any
case, but by the legislature.
Right to as- SECT. 16. The citizens have a right, in a peaceable manner,
semble, and to & º
petition. to assemble for their common good, and to apply to those invested
with the powers of government, for redress of grievances, or other
proper purposes, by petition, address or remonstrance.
...” SECT. 20. No hereditary emoluments, privileges, or honors,
shall ever be granted, or conferred, in this State.
AMENDMENT.
ARTICLE TWENTY-FOUR.
ADOPTED OCTOBER, 1877.
Extra compen-
sation pro- Neither the General Assembly, nor any County, City, Bor-
hibited. ough, Town, or School District, shall have power to pay or grant
any extra compensation to any public officer, employee, agent, or
servant, or increase the compensation of any public officer or em-
ployee, to take effect during the continuance in office of any person
whose salary might be increased thereby, or increase the pay or
compensation of any public contractor above the amount Specified
in the contract.
Art. 24. A tillerman in a city fire department at a fixed yearly salary, pay-
able monthly, and holding office during good behavior, is within this provision.
C. 54 One holding under a reappointment is not affected. 54 e e
city council serving without compensation voted pay to a committee of the council.
for the ordinary services of such committee; held void. 54 C. 443. Inapplicable
to judges of Supreme and Superior Courts, though increase takes effect during
their terms of office. 78 C. 536 et seq.
(7)
GENERAL LAWS
OF THE
STATE OF CONNECTICUT
CONCERNING
TAXATION AND TAXING OFFICIALS.
sº-º-º-º-º-º-º-º-º-º-º-º-º-º-º-º-º-º-
ELECTIONS.
S 1800. Assessors; election; number; terms of office;
Vacancy; Who may Vote for. The town of Hartford, at its 51
annual meeting in the year 1904, and triennially thereafter, Rev. fš, ;37.
shall elect and cause to be sworn not less than two nor more *.*.*
than five assessors. In those towns in which all town officers Bjº"
ridgeport,
are elected biennially there shall be three assessors, and in goºgºs
each of said towns at the next biennial election following Sep- "ßes
C
tember 1, 1909, there shall be elected one assessor for the Ejº,
term of two years, and two assessors for the term of four Es. 1.5."
years, and at the second succeeding biennial election there : #; 1901,
ch. 71.
shall be elected one assessor for the term of four years. At Nº. *
the third succeeding biennial election following September Hī; §3.
1, 1909, and quadrennially thereafter, there shall be elected 1995, ºn 138."
e e º te ddletown,
two assessors, and at the fourth succeeding biennial election, “...ºbo,
and quadrennially thereafter, there shall be elected one asses- § i.A.
sor, and the assessors so elected shall hold office for four years Njen, 1908.
from the date of their election and until their successors shall a ch: 129
e e • Torrington,
be elected and qualified. Any person qualified to vote in town .1903, sh;129.
* ----> Glastonbury,
meeting may vote for as many persons for assessor, and for "isojºhs.
the designated term of office, as such town is required to sº.”
elect under the provisions hereof. In every other town, except Y; is:
the towns of Ansonia, Bridgeport, Derby, Greenwich, Hart-sºº.
tº , e. New Britain,
ford, Naugatuck, New Britain, New Haven, and Waterbury, Sp; L. 1909,
or any town which elects or appoints its assessors under Ajº.
special charter requirements, there shall be three assessors, c;
and at each annual town meeting each of said towns shall ; * *
1
8
CONNECTICUT TAX LAWS.
Derby, Sp. L.
1893, 623;
1909, 1002.
Naugatuck,
Sp. L. 1895,
226.
2
1650, 1672,
1712, 1852,
1877, 1887.
Rev. 1888,
§§ 38, 39.
1899, ch. 43.
3
1878.
8 Sp. L. 195.
Rev. 1888, $43.
elect and cause to be sworn one assessor, who shall hold office
for the term of three years from the date of his election and
until his successor shall be elected and qualified. In case of
a vacancy in the office of assessor, the town shall, at the next
annual meeting, elect some person for the unexpired term.
The assessors elected by the town of Hartford shall hold office
for the term of three years, and those elected by the town
of Meriden for the term of one year, from the first Monday of
June next succeeding their election, and until their successors
shall be elected and qualified. The term of office of assessors
elected by the town of Middletown shall commence on the
first day of May following their election. No assessor shall
act as a member of the board of relief.
§ 1802. Board of relief, selectmen, grand jurors, treas-
urers, Collectors, auditors, Constables. Every town shall at
its annual town meeting (unless now by special act exempted
therefrom) elect a board of relief of not less than two nor more
than five members, not less than three nor more than seven
selečtmen, not less than two nor more than six grand jurors,
two auditors, and a collector of town taxes, a treasurer of the
town deposit fund and of other trust funds, an agent or agents
of the town deposit fund; and (except the town of Hartford)
not more than seven constables. At the annual town meeting in
Hartford on the first Monday of April, 1903, and quadrennially
thereafter there shall be chosen seven constables, for more
than four of whom no person shall vote, who shall hold office
for the term of four years beginning on the first Monday of
June next following their election. At its annual meeting in
1903 and biennially thereafter the town of Middletown shall
elect a collector of town taxes who shall hold office for the
term of two years.
§ 1802. Constable chosen and sworn, and rechosen the next year, may act,
although not resworn. 1 R. 83. , See 5 C. 278. A constable can be chosen_only
at the time or under the conditions prescribed by statute. 1. R. 136. Town
officers, elected for a year, usually hold until the incumbent’s place is supplied.
6 C. 438. Whether under art. 10, § 2, of the constitution, the election of one
selectman, only, is lawful. 32 C. 108. Where a public duty is imposed, com-
mensurate power is implied. , 38 C. 50. The substance of the provision for choosing
selectmen has been in force since 1672. 75 C. 462.
§ 1806. Official terms of town officers. The terms of
office of all elective town officers, when not otherwise pre-
scribed, shall be for one year from the date of their election,
and the terms of those appointed by the board of selectmen
shall expire on the day of the annual town meeting next
succeeding their appointment. ~
ELECTIONS. 9
S 1807. Official terms in certain towns. All town offi- 4
cers elected annually in Hartford, Bridgeport, and New Haven, Rev. #, $43.
whose terms are not specially prescribed, shall hold office as #3; #
follows: those in Hartford for the term of one year from the
first Monday of January following their election, those in
Bridgeport for one year from the Monday following their
election, and those in New Haven for one year from the first
week day of June following their election.
Biennial election of town officers. Any town, if the electors 5
thereof shall so determine by ballot at an annual meeting of Public Acts,
such town or at a special meeting thereof duly warned and 1sº sº. 27.
held for that purpose, may, at the annual town meeting next
thereafter held, and biennially thereafter, elect any or all town
officers now required by law to be elected annually, to hold
office for the term of two years from the date of their election
and until their successors shall be elected and qualified.
Repeal. So much of §§ 1800, 1802, 1810 and acts amenda- 6
tory thereof, and 2216 of the general statutes and chapter 97 of publi. Acts
the public acts of 1905 as is inconsistent herewith is hereby re- išić
pealed, and all other acts and parts of acts inconsistent herewith ch. 173, $4
are hereby repealed.
s 1808. Ballot for and appointment of town officers. lsº 1881.
Assessors, members of boards of relief, selectmen, town clerks, #º #
town treasurers, treasurers of town deposit funds and of other isºchs. 152.
town trust funds, agents of town deposit funds, auditors, grand 1837, ch. 158.
ſº . tº . . 1903, ch. 162.
jurors, collectors of taxes, constables, registrars of voters, high
school committees, school visitors, town school committees,
and library directors shall be voted for by ballot; but all other
town officers provided for by law shall be appointed by the
board of selectmen of the several towns respectively. Any
town, at a town meeting duly warned for the purpose, may
pass votes determining, within the limits by law provided, the
number of its officers and prescribing the mode in which they
shall be voted for at subsequent meetings, but no alteration of
such number shall take effect until after the adjournment of
the meeting by which it was adopted.
§ 1808. Ballots bearing the title “Auditor of Town Accounts,” instead of
“Auditor,” are not invalid. 75 C. 16.
§ 1809. Plurality of votes to elect. In all elections of 8.
town officers a plurality of the votes cast shall be sufficient to Rev.; $45.
elect, unless it is otherwise expressly provided by law.
CONNECTICUT TAX LAWS.
10
9
Rev.1888, $46.
1889, ch. 14.
But see, as
to repeal,
page 9, par.
10
1877, 1880,
1883.
Rev. 1888, $49.
11
1725, 1874.
Rev. 1888, §63.
12
1650, 1672,
1712, 1852.
Rev. 1888, §56.
13
1672, 1724,
1851, 1867.
Rev. 1888, $57.
§ 1810. Minority representation. When the number of
assessors, or members of the board of relief, or selectmen, or
constables, or grand jurors to be elected by any town at its an-
nual meeting shall be two, four, or six, no person shall vote for
more than one-half the number; if the number to be elected be
three, no person shall vote for more than two; if the number be
five, no person shall vote for more than three; if the number be
seven, no person shall vote for more than four. That number
6 of persons sufficient to fill the offices of assessors, boards of re-
lief, selectmen, constables, or grand jurors, respectively, who
have the highest number of votes shall be elected. In case of
a tie, that person whose name stands first or highest on the
greatest number of ballots shall be elected.
§ 1813. Certain offices incompatible. No selectman shall
hold office of town clerk, town treasurer, or collector of town
taxes of the same town during the same official year; nor shall
any town clerk or selectman be elected a registrar of voters;
and no registrar of voters shall hold the office of town clerk.
§ 1813. , Selectman may be appointed collector, but cannot remain selectman.
66 C. 299. Selectman may not by his own vote appoint himself collector. 66 C. 294.
S 1814. Wacancies how filled. If any town office in any
town shall be vacant by the neglect of the town to elect or ap-
point, or the refusal of any person appointed to act, or by the
death or removal of any person appointed, or from any other
cause, such town, if such office is an elective office, may in
legal town meeting fill the vacancy; but until the town shall
fill it, such vacancy may be filled by the selectmen, and the
selectmen shall fill all vacancies that may arise in offices to
which they have power of appointment.
§ 1814. Removal means removal from the town. 19 C. 334.
§ 1821. Assessors, board of relief, and collectors to be
SWOrn. Every person elected or appointed an assessor or a
member of the board of relief, or a collector of town taxes in
any town, shall, before entering upon the duties of the office to
which he has been elected or appointed, be duly sworn.
§ 1822. Penalties for refusing to accept or perform
Certain duties. Any person elected to the office of assessor
and having accepted the same, who shall afterwards refuse to
be sworn or to perform the duties of the office, shall be fined
thirty dollars; and any person elected to any other town office
than that of assessor or town clerk, and accepting the same, or
not declaring his refusal to accept, who shall neglect to per-
ASSESSORS’ POWERS AND DUTIES.
11
form the duties of the office, shall be fined not more than ten
dollars; and any person elected to any town office to which he
is eligible, who shall refuse to accept the same and take the
oath prescribed by law, shall, unless he has reasonable excuse
for such refusal, be fined five dollars; and any town clerk who
shall neglect to perform the duties of his office, shall be fined
not more than fifty dollars. Every moderator of a town meet-
ing who shall neglect to make any return required by law shall
be fined twenty dollars.
§ 2402. Penalty for official misconduct. See page 58,
paragraph 147.
s 1827. Special charter provisions not affected. No
14
provision of the general statutes shall be construed to repeal Rev. 1902.
any now existing charter provision relative to the election,
term of office, or powers or duties of any town or city officer,
or to the manner of warning or conducting any town or city
meeting or election or any electors’ meeting, but the powers
and duties of such officers shall be and remain as provided
in such charter. .
ASSESSMENT OF TAXES.
Assessors’ Powers and Duties.
S 2296. Assessors to publish notices requiring lists. .
The assessors in each town, except as otherwise specially pro-
vided by law, shall on or before the fifteenth day of October
annually post on the signposts therein, or publish in a news-
paper published in said town, a notice requiring all persons
therein, liable to pay taxes, to bring in written or printed lists
of the taxable property belonging to them on the first day of
October in that year.
2296. Personal property in hands of executors, administrators, or trustees.
30 C, 402; 38 C. . Same in hands of receivers of insolvent corporations. 61 C.
112. , Duty of bringing in and verifying list is cast upon each taxpayer as a per-
sonal obligation; original list as evidence. 81 C. 644. .
§ 2297. Lists to specify property. Such lists shall speci-
fy the different kinds of property, except that household furni-
ture, libraries, and tools may be set in the list in gross; and
shall also contain one general head, embracing all taxable
property not specifically mentioned; and the taxable property
15
1851.
Rev. 1888,
$3802.
16
1851.
Rev. 1888,
$3803.
12 CONNECTICUT TAX LAWS.
of married women shall be set in the lists of their husbands,
except as in § 2298 provided.
§ 2297. Lists defective as to part of property only. 23. C. 148. When set
in husband’s list, wife not obliged to return separate list. 76 C, 697. And husband
is personally charged with payment of the tax. 76 C. 697. Each parcel of wife’s
property need not be entered and valued separately as hers. 76 C. 697.
17 Bridgeport; notice to bring in lists to be published. The
1: "...º. assessors of the town and city of Bridgeport shall, on or before
$1. the first day of September, annually, post on the signpost in
said city, or publish in one or more newspapers published in
said city, a notice requiring all persons therein liable to pay
taxes to bring in written or printed lists of the taxable property
belonging to them on the first day of September in that year.
18, New Haven; notice to bring in lists to be published. The
#iº, assessors of the town and city of New Haven shall, on or be-
fore the first day of June, annually, post on the signpost in
In effec said city, or publish in one or more newspapers published in
March 1, 1908, said city, a notice requiring all persons therein liable to pay
taxes to bring in written or printed lists of the taxable prop-
erty belonging to them on the first day of June in that year.
19 § 2298. Separate property of married woman, how
Rev.; listed. The taxable property of every married woman shall
ev. 1888, § e e tº ſº e
$3804. be listed in her name, if she shall give in a list of the same to
the assessors according to law, or if her husband shall, within
the time required by law for giving in lists of taxable property,
give to either of the assessors written notice that he requests
her taxable property to be listed in her name, and particularly
specifies it. If such property of the wife is not listed, either
in her husband's name or in her own name, by her or upon
her husband's request, it shall be placed by the assessors, or by
the board of relief if omitted by the assessors, in the name
of either husband or wife, at the discretion of such assessors
or board of relief, and any tax otherwise legal laid upon such
property shall be a lawful tax against the person in whose
name it is so set in the list; and such property shall be liable
to be levied upon and sold for the payment of such tax and
costs of collection; and if the property be real estate such tax
shall be a lien thereon, which may be continued as in other
C2S62S.
§ 2298. Husband is wife's agent in listing, her. property, , and she cannot deny
that title is wholly in her. , 79 C. . She is also liable for the full tax, and a lien
may be foreclosed against her one-half interest. 79 C. 633.
ASSESSORS’ POWERS AND DUTIES.
13
§ 2299. Real estate to be assessed in name of record
OWner. Any interest in real estate listed for taxation shall be
set by the assessors in the list of the party in whose name the
title to such interest stands on the land records of the town
in which such real estate is situated; but nothing in this sec-
tion shall affect the provisions of § 2298. a
. § 2299. Real estate is not validly listed in name of agent of owner. 59 C. 422.
{j assessment of benefits where interests are separate, irregular. 60 C. 112.
and held validly listed in name of corporation, and not in name of its receiver.
72 Q. 64, Land leased for mining or quarrying, should be listed in name of lessor.
75 C. 592. It is questionable whether land can ever properly be listed in the name
of “the heirs of A.” 79 C. 632. Wooden, summer cottages, erected by the lessees of
the land on which they stand, are taxable to the owner of the land. 85 C. 6.
§ 2300 will be found on p. 27.
$ 2301 will be found on p. 28.
§ 2341. Tenant for life or years to list property; re-
mainderman's remedy. When one is entitled to the ultimate
enjoyment of money at interest, land, or personal estate, and
another is entitled to the use of the same as an estate for life,
or for a term of years by gift or devise and not by contract,
such estate shall be set in the list of the party in the immediate
possession or use thereof, except when it is specially provided
otherwise; and land so held as aforesaid shall be charged with
the payment of any tax laid upon it, and the community laying
said tax, or the tax collector or other authorized officer thereof,
may collect or secure such tax in any manner provided by law
for collection or securing of taxes on land; provided, however,
that upon the failure of the life tenant or person in immediate
possession or use of such land to pay any tax laid upon it, the
person or persons entitled to the ultimate enjoyment of such
land may pay said tax and shall thereupon be subrogated to all
the rights and remedies of the community laying the same, for
the collection or securing of said tax.
§ 2341. Land in possession of tenant by the curtesy should be listed in his
name while wife's estate is in settlement. 67 C. 272. That one piece of land is
subject to a life lease, does not justify its omission from a certificate of lien for tax
on three pieces. 74 C. 94. Lease of land for quarrying creates but a chattel interest,
which is not taxable; land should be listed in name of lessor. 75 C. 592
S 2337. Personalty in trust, how returned to assessors.
Every sole trustee residing in this state, having in his hands
personal property liable to taxation belonging to the trust
estate, shall make return thereof to the assessors of the town
where he resides. If such personal property be in the hands of
more than one trustee, then if they all reside in the same town
they shall cause such return to be made by one of their number
in such town. If they do not all reside in the same town they
20
1887.
Rev. 1888,
§3805.
21
1845, 1851.
Rev. 1888,
$3845.
1905, ch. 90.
22
1851, 1877,
1883
Rev. i888,
$3841.
14
CONNECTICUT TAX LAWS.
23
1883.
Rev. 1888,
$3842.
24
1877, 1883.
Rev. 1888,
§3843.
25
1845, 1851.
Rev. 1888,
$3844.
shall cause such return to be made by one of their number, re-
siding in the town in which the affairs of said trust are man-
aged and administered, to the assessors of such town ; but if
none of such trustees reside in such town, then they shall des—
ignate one of their number who shall make such return to the
assessors of the town where he resides. If none of the trustees
reside in this state, the assessors of any town in this state in
which any beneficiary resides shall set in the list of such bene-
ficiary an amount of such personal property bearing the same
proportion to the whole of said property as the amount of in-
come received from said property by such beneficiary bears to
the whole income of said property.
§ 2337. Executor or administrator, during settlement of estate, not a trustee
under this statute. 38 C. 443. Nor insurance company as to “safety fund” belong-
ing to it subject to trust for certificate holders. 61 C. 89. This section applies' to
investments in permanent form from which income is sought to be derived. 61
C. 112, 125. Applicability of this section to assets in the hands of receivers of dis-
solved corporations and of solvent corporations, discussed. 82 C. 411
S 2338. Where guardians and Conservators return
personalty. All guardians and conservators shall make re-
turns of the personal estate of their wards to the assessors of
the towns in which such wards reside.
§ 2339. Penalty for neglect by trustees, guardians, or
Conservators. If any trustee or trustees, guardian, or con-
servator, whose duty it is to make such return, or cause the
same to be made, shall neglect so to do, he or they shall forfeit
to the town in which such return should have been made, ac-
cording to §§ 2337 and 2338, two per cent. of the cash value of
the property so taxable for each year of such neglect; and if
any trustees whose duty it is herein made to designate one of
their number to make such return shall neglect so to do, they
shall forfeit to that one of the towns in which any of them re-
sides, which shall first sue for the same, two per cent. of the
value of such property for each year they shall so neglect.
§ 2340. Estates of insolvent debtors and decedents,
how listed. The estate of any insolvent debtor, or deceased
person, not distributed or finally disposed of by the court of
probate, and which is required to be set in the list for taxation,
may be set in the list in the name of such estate, or of the
trustee, administrator, or executor thereof, as such, at his op-
tion; and such property or any part thereof, when so set in the
list, shall be liable for all taxes legally imposed thereon, for
one year from the time when they become due.
§ 2340. Insolvent’s estate to be classed with estates of residents though trustee
ASSESSORS’ POWERS AND DUTIES.
15
a nonresident. 30 C. 402. Personal property taxable during settlement at domicil
of deceased; coming to heir or legatee, where he resides; coming to trustee, where
he or cestui que trust resides. 38 C. 44 Tax assessed against an estate, if still
unsettled, levied on land more than year after due. 68 C. 293. Includes foreign as
well as domestic insolvent corporations. 82 C. 411.
§ 2302. Lists to be verified. The assessors in every
town shall require every person giving in a tax list to sign,
date, and deliver to them a sworn statement upon said list in
the following form; and every person giving in a tax list shall
make oath to, sign, date, and deliver to the assessors a state-
ment upon said list in said form :
I do hereby declare under oath that the foregoing list,
according to the best of my knowledge, remembrance, and
belief, is a true statement of all my property liable to taxa-
tion, and that I have included in said tax list all bonds, notes,
and other evidences of indebtedness, except such as are by
statute exempted from taxation or are indorsed or certified by
the state treasurer as not, on the first day of October of this
year, liable to taxation in Connecticut, and which are now
owned by me, or which I am required by law to put into my
said tax list; and also all bonds, notes, or other evidences of
indebtedness, and all shares of the capital stock of any cor-
poration, the stock of which is taxable, which I have trans-
ferred as collateral security to any corporation. I also de-
clare under oath that I have not conveyed or temporarily
disposed of any estate for the purpose of evading the laws
relating to the assessment and collection of taxes. Dated
at ~~~~~~ , this .....… day of … , 19.......
Every person signing and delivering to the assessors a false
statement of the foregoing form shall be guilty of perjury, and
subject to the punishment by law provided for said crime.
Every assessor failing to comply with the provisions of this
section shall be fined not more than fifty dollars for each
offense.
§ 2302. What oath sufficient. 23 C. 148; 41 C. 206. Verification of list is a
ersonal obligation cast upon each taxpayer; performance may be shown by original
ist. 81 C. 644. º
§ 2303. Tax lists when to be given in. Each resident of
any town liable to give in a list and pay taxes therein shall, ex-
cept as otherwise specially provided by law, on or before the
first day of November, annually, give in his list, made and
sworn to as prescribed by law, making a separate description 1
of each parcel of real estate; and where reference can be made
26
1851.
Rev. 1888,
§3808.
1889, ch. 248,
$13.
1895, ch. 258.
27
1858, 1865,
1882, 1885.
iš7, ch. 103.
16
CONNECTICUT TAX LAws.
28
Public Acts
19: ch. 20
29
to a map on file in the town clerk's office such reference shall
be sufficient description; and if he shall neglect or refuse so to
do, the assessors shall fill out a list for him, putting therein all
property which they have reason to believe is owned by him,
liable to taxation, at the actual valuation thereof from the best
information they can obtain, and add thereto ten per cent. of
such valuation, and in said list they shall make a separate de-
scription and valuation of each parcel of real estate. When
the first day of November comes on Sunday, then the list may
be made out and sworn to the day following.
§ 2303. Irregularities in perfecting grand list. 30 C, 394. One giving in list
estopped from claiming listed property is not taxable. 30 C. 398; 51 C. 259. List of
real property against nonresident bankrupt corporation before assignment recorded
here, good. e Assessors having information sufficient to found honest
belief may fill out list for negligent taxpayer. 54 C. 436. They may do so with-
out learning of or specifying particular property. 54 C. 440; 58 C. 269. Nonresidents
not liable to ten per cent. addition. 56 C. 351; see also 36 C. 284. Whether the
words “same as last year,” written in the valuation column of the ordinary printed
list, complies with this section, quaere. .76 C. 169. Giving in list is a personal obliga-
tion cast upon each taxpayer; original list as evidence. 81 C. 644.
Bridgeport lists to be given in when. Each resident of
i the city of Bridgeport shall, on or before the first day of Octo-
'ber, annually, give in his list, made and sworn to as prescribed
by law, making a description of all his estate, each parcel being
separately described; and if he shall neglect or refuse so to do,
said assessors shall fill out a list for him, putting therein all
property which they have reason to believe is owned by him,
liable to taxation, at the actual valuation thereof, from the best
information they can obtain, and add thereto ten per centum
of such valuation, and in said list they shall make a separate
description and valuation of each parcel of real estate. When
the first day of October comes on Sunday, then the list may be
made out and sworn to the day following.
New Haven lists to be given in When. Each resident of the
Public Acts, city of New Haven liable to give in a list and pay taxes therein
1907, ch. 74
§2.
In effect
shall give in the list required by section 2303 of the general
statutes on or before the first day of July, annually. When the
March 1, 1908 first day of July comes on Sunday, then said list may be given
30
in on the day following.
S 2304. Examination by assessors of those not return-
1901, ch. 169.ing lists. Penalty. Every person liable to give in a list of his
* * * taxable property, and failing to do so, may, within sixty days
after the expiration of the time fixed by law for filing such list,
be notified in writing by the assessors, or a majority of them,
to appear before them to be examined under oath as to his
ASSESSORS’ Powers AND DUTIES.
17
property liable to taxation and for the purpose of verifying a
list made out by them under the provisions of section 2303.
Any person who shall wilfully neglect or refuse to appear be-
fore said assessors and make oath to a list of his taxable prop-
erty within ten days after having been so notified, or who, hav-
ing appeared, shall refuse to answer, shall be fined not more
than one thousand dollars. It shall be the duty of the assessors
promptly to notify the proper prosecuting officer of any viola-
tion of this section.
§ 2305. Assessor not to accept list not legally made.
Penalty. Every assessor, who shall accept the list of any per-
son, not made, sworn to, and perfected according to law, shall
forfeit all compensation for acting as assessor, and shall also,
for each list so accepted, be fined not more than fifty dollars.
. § 2305. Giving in and verifying list is an obligation personal to each taxpayer;
original list as evidence of performance. 81 C. 644. -
S 2306. Assessor, neglecting to return list, to be fined.
Every assessor, who shall neglect to hand in a sworn list of his
taxable property to the assessors of the town in which he re-
sides, shall be fined not more than fifty dollars.
S 2307. Assessors to add omitted property to list, giving
notice. The assessors in each town shall add to the list of any
resident in such town, and of any nonresident who shall give
in his list, made and sworn to in the manner hereinbefore pre-
scribed, any taxable property which they have reason to be-
lieve is owned by him, and which has been omitted from said
list; but such assessors, except as otherwise specially provided
by law, shall, on or before the twentieth day of January next
following, give him notice thereof in writing; and, if he shall
not be a resident of such town, such notice addressed to him
at the town in which he resides, and sent by mail, postage paid,
shall be a sufficient notice.
§ 2307. Particularity requisite in describing property added. 43 C. 309. Placing
personal property on list by nonresident does not authorize assessors to add other
Hºn. property. 47 C. 477. Failure of notice waived by appeal to board of relief.
y . 6. Notice may be omitted, if the insertion made by the assessors
does not “add” property to the list. 76 C. 171.
Additions to New Haven lists; notice. The assessors of
the town of New Haven shall give the notice required by sec- 1
tion 2307 of the general statutes and amendments thereof on or
before the twentieth day of September next following the mak-
ing of any addition to the list of any person.
31
1851.
Rev. 1888,
$3810.
32
1861.
Tev. 1888,
$3811.
33
1851, 1866,
1870.
Rev. lºss.
$38.12.
1899, ch. 144.
1905, ch. 154.
34
Public Acts,
§ ch. 74,
In effect
March 1, 1908.
18
CONNECTICUT TAX LAWS.
35
1874.
Rev. 1888,
§3813.
36
1851.
Rev. 1888,
$3814.
37
Public Acts,
1909, ch. 195,
§§1, 2.
1911, ch. 201,
$1.
1852, 1872.
Rev. 1888,
§3830.
§ 2308. Assessors may take lists and abstract of pre-
vious year. The assessors, while in session to perfect the lists
and make the abstracts thereof, may take from the town clerk's
office the lists and abstract of the town for the previous year.
§ 2309. Assessment of property of nonresidents. The
taxable property of nonresidents shall be arranged in separate
assessment lists and valued by the assessors from the best in-
formation to be obtained.
. § 2309. This section is merely directory, 30 C, 402. Personal property of non-
residents as a general rule not taxable. 47 C. 484.
Listing and taxation of property of nonresidents. All
owners of real estate or tangible personal property which is
located in any one town more than seven months during any
year, who are nonresidents of such town, shall file lists of such
real estate and personal property with the assessors of the
town where the same is located in the same manner as is now
required of residents, but without penalty for neglect or refusal
to file such lists, except that the lists of nonresidents may be
made out and filed either by such nonresidents or by their at-
torneys or agents, and such personal property shall be liable to
taxation in such town in the same manner as provided for per-
sonal property of residents, and said property shall not be
liable to taxation in any other town in this state. All acts and
parts of acts inconsistent herewith are hereby repealed.
§ 2326. Property in another state, and taxed there,
exempt here. The list of any person need not include any
property situated in another state, when it can be made satis-
factorily to appear to the assessors that the same is fully as-
sessed and taxed in such state, to the same extent as other
like property owned by its citizens; but the provisions of this
section shall not apply to moneys loaned by residents of this
state to any party out of this state, as money at interest; nor to
bonds issued by, or loans made to, any railroad company lo-
cated out of this state, when such bonds are owned, and loans
made, by residents of this state.
61 3 *:::: Stock of foreign corporations presumed to be taxed where located.
ASSESSORS’ POWERS AND DUTIES.
19
S 2327. Rule of Valuation. The present true and just
value of any estate shall be deemed by all assessors and boards
of relief to be the fair, market value thereof, and not its value
at a forced or auction sale. -
§ 2327. Where the assessors adopt rule of valuation conflicting with statute,
remedy is by appeal to board of relief. 43 C. 309. If assessors adopt rule of val-
uation, assessment may be reduced on appeal to conform to such rule. 63 C. 18,
322. No distinction in law between assessed and actual value of real estate. 72 C. 372.
S 2310. Perfected lists and abstract for public inspec-
tion. When the lists of any town shall have been so received
or made by the assessors, they shall equalize the same, if neces-
sary, and make any assessment omitted by mistake or required
by law. Said assessors may increase or decrease the valuation
of property as named in any of said lists or in the last preced-
ing grand list, but in each case of any increase of valuation
above the valuation of such property in the last preceding
grand list they shall give written notice, in person or by mail,
of such increase, to the party whose list or valuation is so
changed. When said lists are so completed, said assessors
shall arrange said lists in alphabetical order, and lodge the
same, except the lists of towns having more than ten thousand
inhabitants, in the town clerk’s Office, on or before the fifteenth
day of January, for public inspection; and they shall lodge the
lists of towns having more than ten thousand inhabitants, ex-
cept as otherwise specially provided by law, in the town clerk's
or assessors’ office, on or before the thirty-first day of January,
for public inspection. The assessors of every town shall make
an abstract of said lists, including the ten per centum added
thereto, and, except as otherwise specially provided by law,
shall lodge said abstract in the town clerk's office, on or before
the thirty-first day of January, for public inspection.
§ 2310. The law must be strictly complied with. 7 C. 550; 67 C. 528. Every
article on an assessment list must appear to be legally taxable. 10 C. 127; 14 C. 72;
see 30 C. 394; 39 C. 176; 43 C. 309; 44 C. 477. Omissions and mistakes can be
taken advantage of only by those in whose lists they occur. 15 C. 447; see 65 C. 456.
Agency of a majority of board of assessors necessary to a valid assessment. 18 C.
189. Assessors liable for altering assessment list after lodgment with town clerk.
28 C. 201. Assessment list is not a record. 30 C. 395. -
New Haven lists and abstracts where lodged. The as-
sessors of the town of New Haven shall, on or before the thir-
tieth day of September, lodge the lists in the town clerk's or as-
sessors’ office, and make and lodge the abstracts in the town
clerk's office, in the manner prescribed by section 2310 of the
general statutes and amendments thereof.
39
1851.
Rev. 1888,
$3831.
40
1851, 1867.
Rev. 1888,
$3815.
1889, ch. 140
iš, ch. 143.
1895, ch. º
Quadrennial
Abstracts of
Exempted
Property. See
page 26, par.
56.
41
Public Acts,
iº, ch. 74,
In effect
March 1, 1908.
20
CONNECTICUT TAX LAWS.
42
1851.
ev. 1888,
$3816.
43
1881.
Rev. 1888,
§3817.
44
Public Acts,
1905, ch. 45,
§2.
1907, ch. 15,
§2.
Public prop-
erty.
Real estate de-
voted to char-
itable uses.
§ 2311. Assessors to swear to abstract. Every as-
sessor, before lodging such abstract with the town clerk, shall
take and subscribe the oath provided by law, which shall be
certified by the magistrate administering the same, and in-
dorsed upon or attached to said abstract.
§ 2312. Tax lists of cities and boroughs to be filed with
Clerks. The assessors of cities and boroughs shall, at the ex-
piration of their term of office, deposit with the clerks of their
respective communities all tax lists filed with or made out by
them, to be by such clerks kept on file.
SS 2313, 2314 have been repealed. See p. 41, paragraph
96.
Glastonbury and South Windsor assessors; special ex-
amination and Valuation of property. The assessors of the
town of Glastonbury and of the town of South Windsor shall,
in their respective towns, act together in the performance of
their duties, and at least once in five years they shall, in each of
said towns, make a special examination of the property in dif-
ferent parts of the town and value the same for assessment.
Exemptions.
§ 2315. Property exempt from taxation. The following
property shall be exempt from taxation: All property belong-
ing to the United States, or this state; buildings, with their
appurtenances, belonging to any county, town, city, or bor-
ough; buildings or portions of buildings exclusively occupied
as colleges, academies, churches, public schoolhouses, or in-
firmaries with the land appurtenant to such infirmaries; par-
$º sonages of any ecclesiastical society to the value of five thou-
. sand dollars, while used solely as such ; buildings belonging to
and used exclusively for scientific, literary, benevolent, or
ºss ecclesiastical societies, not including any real estate conveyed
4 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 cor-
poration or association, whether held in the name of such cor-
poration 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
EXEMPTIONS. 21
maintenance of the ministry of the gospel while leased; all
lands used exclusively for cemetery purposes; the property to Cemeteriº.
the amount of three thousand dollars of any pensioned soldier, Property of
sailor, or marine of the United States, who, while in service, pensioners.
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 blindness, is unable by his 9 ind per
labor to support himself and family; the property to the ""
amount of one thousand dollars of every resident in this state of soldiers,
who has served in the army, navy, marine corps, or revenue : "...i.
marine service of the United States in time of war, and received ſº and par-
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 in this state, or, if there be no such widow, of
the widowed mother resident in 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; and
property to the amount of one thousand dollars of pensioned
widows, fathers, and mothers, resident in 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 glothing and
e te e gº furniture.
jewelry of any kind exceeding twenty-five dollars in value;
household furniture, used by and belonging to any one family,
to the value of five hundred dollars; farming tools, actually Farm tools
and exclusively used in the business of farming upon any one and Pro*.
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 ...and pro-
provisions for the use of any one family; swine to the value of
fifty dollars; poultry to the value of twenty-five dollars; sheep jºy.
and Angora goats owned and kept in this state to the value of
one hundred dollars; cash not exceeding one hundred dollars; Cash.
private libraries and books, not exceeding two hundred dollars Libraries.
in value, and all public libraries; all musical instruments, not ... . . .
exceeding in value twenty-five dollars; all musical instruments Mºjº:
used exclusively by churches; all fire engines, and other imple-
ments, used for the extinguishment of fires, with the buildings
used exclusively for the safe-keeping thereof; the tools of a me- Mechanics'
chanic, actually used by himself in his trade, to the value of “
two hundred dollars; any horse used on parade in the perform- Horse,
Fire engines.
22
CONNECTICUT TAX LAWS.
Fishing appa-
ratus.
Stock and
property of
agricultural
and ecclesias-
tical societies.
Property of
hospitals.
Of Grand
Army posts.
State bonds.
Certain, mu:
nicipal bonds.
ance of military service by the owner, his son, ward, or appren-
tice; all fishing apparatus, actually used by any one person or
company, to the value of two hundred dollars; the stock or
property of every incorporated agricultural society; 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, altera-
tion, 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 their exemption from taxation; bonds in the hands of the
holders thereof, issued by any town or city in aid of the con-
struction of the railroads of the Connecticut Western Railroad
Company, the New Haven, Middletown & Willimantic Rail-
road Company, the Shepaug Valley Railroad Company, the
Connecticut Valley Railroad Company, the Connecticut Cen-
tral Railroad Company, or either of them, to provide or raise
money to pay for stock subscribed for by it in any of said com-
panies; but such bonds or stock, when their avails shall have
been expended in the construction of any of said railroads,
shall be assessed and taxed in the manner provided in section
2424. When any town or city in this state has issued or shall
issue new bonds under or by virtue of any statute, public or
private, for the purpose of redeeming or providing a fund to
redeem its bonds originally issued in aid of the construction of
any railroad, and which by the statutes of this state were
exempt from taxation, or for redeeming or providing a fund to
redeem any reissue of the same, such new 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 amount invested
therein, and no direct, indirect, or franchise tax shall be as-
sessed thereon.
§ 2315. Buildings taxable against lessee though land exempt. 10 C. 490; 51 C.
259. Lands given for use of the ministry taxable against lessee for 999 years
where lease stipulated he should pay the taxes assessed. 14 C. 228. Such lands
taxable in case of sale. 30 C. 160. Grant to ecclesiastical society expressly without
condition is not within statute as a grant for religious or charitable purposes. 21
C. 481. Act of 1859 not unconstitutional as to lands previously given to charitable
uses. 31 C. 407. Lease for 999 years for all practical purposes a fee. 31 C. 407.
Statute of 1702 exempting lands given for the ministry for public or charitable
vises not a contract; but, if otherwise, a lease for 999 years, without reserving rent
is a violation of the contract. 36 C. 116. Property conveyed to such uses prior to
1821 left under act of 1702. 38 C. 274. Tax illegally assessed in part, illegal in toto.
38 C. 274. Reservoir held by municipality for public use and necessary land for
EXEMPTIONS.
23
same exempt. 44 C. 361; see later statute. Building earning money applicable to
secular uses not exempt as a church. 54 C. 153. Land of camp meeting association
conveyed by lease forfeitable may be taxed against lessee. 54 C. 153. Property of
ecclesiastical society must be exclusively used for its purposes to be exempt. 61 C.
; 66 C. 368, 476. Word “used” applied to corpus of real estate. 66 C. 482.
Dormitories and dining halls of Yale university not taxable. 71 C. 316. Hay pro-
duced on shares during season next preceding time of listing not taxable. 79 C. 295.
§ 2316. Exemption of soldiers and blind persons, where
made. The exemptions given in § 2315 to soldiers, sailors, and
marines, and their wives, widows, fathers, and mothers, and to
blind persons, shall first be made in the town in which the per-
son entitled thereto resides, and any person asking such ex-
emption in any other town shall make oath before, or forward
his or her affidavit to, the assessors of such town, deposing that
such exemptions, if allowed, will not, together with any other
exemptions which may have been granted under § 2315, exceed
the amount of exemption thereby allowed to such person.
The assessors of each town shall annually make a certified list
of all persons resident in such town, who are found to be en-
titled to exemption under the provisions of § 2315, which list
shall be filed in the town clerk’s office, and shall be prima facie
evidence that such persons are entitled to such exemption so
long as they reside in said town; but such assessors may at
any time require any such person to appear before them for
the purpose of furnishing additional evidence.
§ 2317. Exemption of college property. The funds and
estate which have been or may be granted, provided by the
state, or given by any person or persons to the president and
fellows of Yale university, the board of trustees of the Sheffield
scientific school, Trinity college, or Wesleyan university, and
by them respectively invested and held for the use of such in-
stitutions, shall, with the income thereof, remain exempt from
taxation; provided, however, that neither of said corporations
shall ever hold in this state real estate free from taxation,
affording an annual income of more than six thousand dollars.
§ 2317. Word “use” here means income. 59 C. 166; 66 C. 482. Vacant lots,
gºes, and factories of these institutions exempt, unless within the proviso. 71 C.
S 2318. Exemption of property of churches and so-
Cieties.
have and hold exempt from taxation personal property consist-
ing of bonds, mortgages, or funds invested, to an amount not
exceeding in value the sum of ten thousand dollars; provided
Any church or ecclesiastical society in this state may
46
1871, 1872,
1879, 1880,
1893,
1895,
Assessors to
make and file
lists.
47
1872, 1882.
Rev.
§3822.
1895, ch. 336.
48
1887.
Rev. 1888,
§3823.
24
CONNECTICUT TAX LAWS.
49
1875.
Rev. 1888,
$3824.
50
1877, 1886.
Rev. 1888
$3.825. "
51
Public Acts,
1911, ch.
§§1, 2.
205
that such personal property shall be held solely for the uses of
such society, and the revenue derived therefrom shall be used
exclusively for the maintenance of public worship and the or-
dinary expenses incident thereto; and provided that such so-
ciety shall not have and hold property exceeding in value
twenty thousand dollars in personal or real estate which is
exempt from taxation, otherwise than by virtue of the provi-
sions of this section.
§ 2318. Real estate not exempt under this section. 66 C. 368, 476.
S 2319. Exemption of money loaned On mortgage in
Certain Cases. Money loaned on interest, with an agreement
that the borrower shall pay the taxes thereon, and secured by a
mortgage of real estate in this state, shall, to an amount equal
to the assessed value of the mortgaged land in the assessment
list of the town where it is situated, be exempt from taxation;
but the excess of any such loan over such valuation shall be
assessed and taxed in the town where the lender resides, in the
same manner as other money on interest. Nothing herein
shall exempt any savings bank from the payment of its direct
tax to the state.
§ 2320. Exemption of tree plantations. When any per-
son shall plant land not theretofore woodland, the actual value
of which at the time of planting shall not exceed twenty-five
dollars per acre, to timber trees of any of the following kinds,
to wit: chestnut, hickory, ash, white oak, sugar maple, Euro-
pean larch, white pine, black walnut, tulip, or spruce, not less
in number than twelve hundred to the acre, and such plantation
of trees shall have grown to an average height of six feet, the
owner of such plantation may appear before the board of re-
lief of the town in which such plantation is located, and, on
proving a compliance with the conditions herein, such planta-
tion of trees shall be exempt from taxation of any kind for a
period of twenty years next thereafter.
Exemption of land planted with forest trees; exceptions.
Any tract of land, consisting of one acre or more, hereafter
'planted with forest trees, in the proportion of not less than
twelve hundred trees to the acre, and such planting having
been approved by the state forester as hereinafter provided,
and such tract being continued as a tree plantation, shall
be exempt from all taxation, from and after the second day
of October next following such planting, during the continu-
EXEMPTIONS.
25
ance of such tract as a wood or timber lot; provided, that such
exemption shall not continue for a period of more than twenty
years. The exemption provided by this act shall not apply to
tree plantations exempted from taxation under the provisions
of section 2320 of the general statutes, and the exemption pro-
vided by said section 2320 shall not apply to tree plantations
exempted from taxation by the provisions of this act.
State forester to examine lands claimed to be exempt.
The state forester shall examine any tree plantation on request
of the owner thereof claiming exemption from taxation thereon
under the provisions of this act, and if he approve the manner
in which trees have been planted on such plantation and finds
that the same complies with the requirements of this act, he
may issue to such owner a certificate to that effect, and, on
presentation of such certificate to the assessors of the town
in which such plantation is located, said lands shall be exempt
from taxation as hereinbefore provided.
Expenses of state forester how paid. The expense incurred
by the state forester in making the examination provided for
by this act shall, subject to the approval of the board of con-
trol, be paid by the state.
§ 2321. Exemption of land taken by municipality for
Water supply. Land owned or taken by any municipal cor-
poration for the purpose of creating or furnishing a supply of
water for its use or benefit shall be exempt from taxation, when
the inhabitants of the town in which said land is situated have
the right to the use of and do actually use such water supply
upon the same terms and conditions as the inhabitants of such
municipal corporation; but otherwise said land shall be liable
to taxation, and shall be set in the list in the town in which
such land is situated, to the corporation owning or controlling
such water supply, at a valuation which would be fair for said
land, if used for agricultural purposes. .
§ 2321. For the law prior to this enactment, see 44 C. 361. No exemption,
unless the right to use and the actual use concur. 84 C. 526. Not invalid as dis-
criminating against inhabitants of municipality owning reservoir and of those of tax-
ing town. 85 C. 119. Dam, separated from land, not taxable; water mains and pipes
not assessable as “land;” but the municipality’s land through which they are laid,
is assessable. 85 C. 119.
§ 4102. United States; ceding jurisdiction to. Exemp-
tion. The consent of the state of Connecticut is hereby given,
in accordance with the seventeenth clause, eighth section, of
52
Public Acts,
*}} ch. 205,
53
Public Acts,
*}} ch. 205,
54
1879.
Rev. 1888,
§3826.
55
1899, ch. 37,
26
CONNECTICUT TAX LAWS.
56
Public Acts,
1909, ch. 70.
the first article of the constitution of the United States, to the
acquisition by the United States, by purchase, condemnation,
or otherwise, of any land in this state required for custom-
houses, courthouses, post-offices, arsenals, or other public
buildings whatever, or for any other purposes of the govern-
ment. Exclusive jurisdiction in and over any land so acquired
by the United States is hereby ceded to the United States for
all purposes except the service of all civil and criminal process
of the courts of this state; but the jurisdiction so ceded shall
continue no longer than the United States shall own such land.
The jurisdiction ceded shall not vest until the United States
shall have acquired the title to such lands by purchase, con-
demnation, or otherwise; and so long as such lands shall re-
main the property of the United States when acquired as afore-
said, and no longer, the same shall be and continue exempt and
exonerated from all state, county, and municipal taxation, as-
sessment, or other charges. -
Quadrennial listing of exempted property; return of ab-
stract to tax commissioner; publication. Penalty. The as-
sessors of every town shall, on or before the date required for
the filing of their abstract with the town clerk, commencing
with the year 1910, and every fourth year thereafter, make an
inventory and valuation of all of the property exempt from
taxation but which would be subject to taxation in such town
except for such exemption, and shall make and file an abstract
of such property with the town clerk on the date now provided
for filing such abstract; and the town clerk shall, on or before
the first day of July, 1910, and every fourth year thereafter,
return to the tax commissioner a correct copy of such abstract
of property exempt from taxation, stating separately the total
value of such property belonging to educational, benevolent, or
ecclesiastical societies, municipalities, and other corporations
and persons, such statement to be made upon printed blanks
to be prepared and furnished by the tax commissioner at least
ninety days before the date prescribed for the filing of said
statement. The tax commissioner shall publish such returns,
and send a copy thereof to the board of assessors and to the
town clerk of every town, and to each member of the general
assembly next following the date of such publication. Every
such officer who shall fail to make and return such statement
at the time and in the form required shall forfeit to the state
one hundred dollars.
PROPERTY LIABLE TO TAXATION.
27
PROPERTY LIABLE TO TAXATION.
Real Estate.
S 2322. Real estate liable to taxation. All property,
not exempted, shall be liable to taxation as follows: Dwelling
houses and other buildings, lots, mills, stores, distilleries, build-
ings used for manufacturing purposes, fisheries, and property
in fish pounds designated and set out according to law, shall be
set in the list at their present true and actual valuation. Lands
and separate lots, except house lots, shall be set in the list at
their average present and actual valuation by the acre. Quar-
ries, mines, and ore beds, whether owned in fee or leased, shall
be set in the list separately, at their present true and actual
valuation, and, if owned by a corporation, the whole stock,
property, and franchise shall be set in the list of the town
where such quarry, mine, or ore bed is. All real estate shall be
set in the list of the town where it is situated.
§ 2322. Machinery in mill taxable as part thereof though owners nonresidents.
30 C. 18. Grievance merely that property is valued higher than other like property
no ground for relief. 63 C. 18, 79. Water power taxable here though transmitted
for use to adjoining state. 73 C. 294. Land leased for mining should be taxed in
the name of the lessor. 75 C. 592. Bridge structure, including abutments and other
immovable parts, not taxable as “real estate.” 77 C. 317. Underground mains and
pipes of a water company are taxable as personal property in the town where its
principal place of business is located. 79 C. 71.
Sewage disposal; taxation of property used for. The
valuation of land used and occupied by any municipality for the
purpose of sewage disposal, which land is located in any other
town than that in which such municipality is situated, shall be
made and set in the list for the town in which such land is
located at what would be its fair valuation for agricultural
purposes.
§ 2300. Grantee failing to record deed, grantor taxed.
Damages. When, in consequence of the neglect or refusal of
the purchaser of any real estate, or any interest therein, to
place on the land records of the town in which such real estate
is situated the deed, or other instrument of conveyance, by
which such estate or interest therein has been conveyed to him,
and under which he holds the same, such real estate or interest
therein is set for taxation in the list of such purchaser's grantor,
and any lawful tax is assessed thereon against such grantor,
a right of action shall thereupon accrue to such grantor to
recover from such purchaser as damages a sum double the
amount of such tax.
57
1851, 1860,
1866.
Rev. 1888,
$3827.
1909, ch. 97.
58
Public Acts,
1907, ch. 247.
59
1887.
Rev. 1888,
§3806.
28
CONNECTICUT TAX LAWS.
60
1887.
Rev. 1888,
$3807.
61
1851, 1860,
1865, 1887.
Rev. 1888,
3828
§ tº
1889, ch. 165.
62
1887.
Rev. 1888,
829
§3829.
1889, ch. 164.
. § 2301. Real estate, how made liable for payment of
judgment. Such real estate shall stand charged with and re-
main liable for the payment of any judgment recovered under
the provisions of § 2300 for any tax laid upon it until such
judgment be satisfied; provided said grantor shall have lodged
for record with the town clerk of the town in which said real
estate is situated a certificate in writing, subscribed and sworn
to by said grantor, describing said real estate, and giving notice
of the conveyance of it by him, the character of the instrument
of conveyance, the name of the grantee therein, the date on or
about which such conveyance was made, and that said real
estate stands subject to a lien to secure all judgments recovered
or to be recovered under the provisions of said section; which
certificate shall be recorded by said town clerk on the land
records of said town.
9
S 2323. Personal property liable to taxation. All notes,
bonds, and stocks, not issued by the United States, moneys,
credits, choses in action, vessels, except registered and en-
rolled sailing vessels, barges engaged in trade between this
and other states, and registered vessels which are actually en-
gaged in foreign commerce, goods, chattels, effects, or any
interest therein, belonging to any resident in this state, shall
be set in his list in the town where he resides at their then
actual valuation, except when otherwise provided; but money
secured by mortgage upon real estate in this state, when there
is no agreement that the borrower shall pay the tax, shall be
set in the list and taxed only in the town where said real estate
is situated. The provisions of this section shall not include
money or property actually invested in merchandise or manu-
facturing carried on out of this state.
§ 2323. Under former law Connecticut railroad bonds were taxable as property
of the holders. 33 C. 187; but are now exempt. 40 C. 496. Mortgage note without
interest added by board of relief to creditor’s list. 39 C. 176. Damages for land
taken, assessed before the first day of October but not paid till after that day, not
assessable. 41 C. 206. Bonds secured by mortgage on real estate in another state
taxable. 42 C. 426. Nonresident’s personal property not taxable as a general rule;
otherwise if given in by him. 47 C. 477. A chattel interest in land leased for min-
ing not taxable; the land should be taxed in name of lessor. 75 C. 592. Railroad
and municipal bonds of corporations of other States taxable by town where owner
ºrden of showing nontaxability rests on owner, if exemption is claimed.
8 . 497.
§ 2324. Assessment of certain classes of vessels.
Registered and enrolled sailing vessels, barges engaged in
trade between this and other states, and registered vessels
which are actually engaged in foreign commerce, shall be as-
sessed at a valuation equal to their net earnings during the
PROPERTY LIABLE TO TAXATION.
29
year ending on the first day of the preceding July, and any
interest in such vessel shall be assessed at such proportion of
said value as said interest bears to the whole vessel, and the
managing owner, or, in case he is not a resident of this state,
the owner, shall exhibit to the assessors a statement of the net
earnings, and, if required, of the earnings and expenses of said
vessel during said year, and answer any proper questions
touching the same which may be put to him. In computing
the net earnings of a vessel no sum shall be deducted from the
earnings for insurance. All vessels propelled by steam, except
those actually engaged in foreign commerce, all unrigged ves-
sels, except barges engaged in trade between this and other
states, and all pleasure yachts, shall be assessed under § 2323,
and the provisions of this section shall not apply to them.
S 2325. Payment to state treasurer of tax on choses
in action. Any person may take or send to the office of the
treasurer of this state any bond, note, or other chose in action,
or a description of the same, and may pay to the state a tax of
two per centum on the face amount thereof for five years or, at
the option of such person, for a greater or less number of years
at the same rate, under such regulations as the treasurer may
prescribe, and the treasurer shall thereupon make an indorse-
ment upon said bond, note, or other chose in action, or shall
give a receipt for the tax thereon, describing said bond, note, or
other chose in action, certifying that the same is exempt from
all taxation for the period of five years, or for such longer or
shorter period for which a proportionate tax has been paid,
which indorsement or receipt shall be duly dated and signed in
the name of the treasurer and with the seal of the treasurer
affixed. Said treasurer shall keep a record of such indorse-
ments and receipts with a description of such bonds, notes, or
other choses in action, together with the name and address of
the party presenting the same and date of registration; and
said treasurer shall, annually, on or before the tenth day of
November, mail to the town clerk of each town a general de-
scription of all such bonds, notes, or other choses in action so
registered before the first day of the October last preceding by
persons residing in such town, the date and period of such
registration, and the names of the persons by whom the same
were registered; and all bonds, notes, or other choses in action
so indorsed, or described in such a receipt, shall be exempt
from all taxation in the state during the period for which said
tax is so paid.
1889,
$9.
1893,
§2.
1897,
1899,
1907,
253.
63
ch.
ch.
ch.
248,
207,
216.
h. 222.
Cºls
chs.
CONNECTICUT TAX LAWS.
30
64
1851.
Rev. 1888,
§3832.
§ 2326 will be found on p. 18.
§ 2327 will be found on p. 19.
Property of Corporations.
§ 2328. How assessed. The whole property in this
State of every corporation organized under the law of this state,
whose stock is not liable to taxation, and which is not required
to pay a direct tax to this state in lieu of other taxes, and whose
property is not expressly exempt from taxation, and the whole
property in this state of every corporation organized under the
law of any other state or country, shall be set in its list and
liable to taxation in the same manner as the property of in-
dividuals.
§ 2328. Formerly bank stock owned by corporation was not taxable. 3 C
Bank stock owned by savings bank held taxable where latter is located. 20 C. 111.
Deposits in savings banks are not stock. 20 C. 111. The capital stock of a bank
embraces all its property. 31 C. 106. What exempt as necessary to corporation’s
65
1851, 1868.
Rev. 1888,
$3834.
1907, ch. 184.
“appropriate business.” 35 C. 7; 40 C. 498. Under former statute real estate of
national banking association, used in its appropriate business, not to be listed.
74 C. 450-452. Bridge structure is not taxable as “real estate.” 77 C. 315, 317.
Underground pipes of a water company are taxable as personal property in the town
where company is located and does business. 79 C. 71. Cash in hand or on deposit
in this State, derived from sales made by foreign corporation in course of its business
done here, taxable. 82 C. 409.
S 2329. Corporate property, where listed. Stockholders
exempt. The real estate of any corporation mentioned in sec-
tion 2328 shall be set in the list of the town in which such real
estate is situated, and all of the personal estate of such corpora-
tion which is permanently located or stationed in any town
shall be set in the list of the town in which said property is lo-
cated, and all other personal property of such corporation shall
be set in the list of the town in which such corporation has its
principal place of business, or exercises its corporate powers;
and when it shall have two or more establishments for trans-
acting its business in different towns, school districts, or other
municipal divisions, it shall be assessed and taxed for every
such establishment, and for the personal property attached
thereto, or connected there with, and not permanently located
in some other town, in the town, school district, or other muni-
cipal division having the power of taxation in which such
establishment is ; and the stockholders of any corporation, the
whole property of which is assessed and taxed in its name,
shall be exempt from assessment or taxation for their stock
therein.
§ 2329. A corporation’s principal place of business is where its governing power
is exercised. 40 C. 65. Bridge structure is not taxable as “real estate.” 77 C. 317.
Underground pipes of a water company are taxable as personal property in the town
where its principal place of business is located. 79 C. 71.
PROPERTY LIABLE TO TAXATION.
31
*
§ 2330. Taxation of dwelling houses of railroad Com-
panies. Every dwelling house belonging to any railroad com-
pany shall be set in the list and taxed in the town where said
dwelling house is situated, notwithstanding the fact that the
same may be rented to or occupied by an employee of said
railroad company; and the amount paid for taxes on any such
dwelling house or houses shall be deducted from the sum re-
quired by law to be paid by such railroad company for taxes
to the state. ,
S 2331. Certain corporations to report and pay tax to
state. The secretary, treasurer, or cashier, of every bank, na-
tional banking association, trust, insurance, investment, and
bridge company, whose stock is not exempt from taxation,
shall, annually, in October, on or before the fifteenth day there-
of, file in the office of the tax commissioner of this state a state-
ment under oath, showing the number of shares of its capital
stock and the market value thereof on the first day of October,
the name and residence of each stockholder, and the number of
shares owned by each on said last named date; and, on or be-
fore the last day of the following February, each of the cor-
porations aforesaid shall pay to the treasurer of this state a
tax of one per centum on the market value of each share of its
stock, as such value may be determined under the provisions
of section 2332, 1ess the amount of taxes paid by such corpora-
tion upon its real estate in Connecticut during the year ending
on the thirtieth day of September next prior thereto, all of
which real estate shall be assessed and taxed in the town or
other taxing district within which it is located.
§ 2331. Under former statute it was held (1) that secretary was not liable
for the tax, but only for the forfeiture, 68 C. 311; (2) that by “capital” the surplus
of company’s assets over liabilities was intended, 75 C. 280, 77 C. , 45; (3) that
taxable real estate could only be deducted from stockholders’ surplus on strong
proof of identity between such real estate and such surplus, 75 C. 280, 74 C. 35,
77 C. 45; (4) that assessors should not list national banking association’s realty, if
used in the appropriate business of the association, 74 C. 451. Structure of bridge
company is taxed by exacting a payment measured by the market value of its stock.
77 C. 314. Underground mains of water company are taxable as personal property
in town where its principal place of business is located. 79 C. 70.
S 2332. Hearings before board of equalization. During
the months of October, November, and December, in each year
the board of equalization shall hear all persons interested re-
specting the correctness of said statements, may require other
and further information from said corporations, and shall de-
termine the market value of the shares of the capital stock of
each of said corporations as of the first day of the said October.
A written notice of the taxable value of its shares as thus fixed
66
1877.
Rev. 1888,
$3835.
67
1851, 1866,
1868, 1869,
1872, 1877,
1879, 1880.
Rev. 1888,
§§3836, 3837,
3915, 3916,
3917.
1889, chs. 63,
248.
1893, chs. 160,
189.
1897, chs. 153,
205
1893, ch. 178.
1901. chs. 106,
165.
1903, ch. 204.
1905, ch. 54.
For penalty
see $2332.
68
1901, chs. 106,
165.
32
CONNECTICUT TAX LAws.
Penalty.
69
1851, 1866,
1868, 1869,
1872, 1877,
1879, 1880.
Rev. 1888,
§§3836,3837,
3915, 3916,
3917.
1889, chs. 63,
24
8.
1893, chs. 160,
189.
1897, chs. 153,
205.
1899, ch. 178.
1901, ch. 106.
70
1901, ch. 106.
1905, ch. 157.
and determined by said board shall be mailed by said tax com-
missioner, postage paid, to each of said corporations on or be-
fore the thirty-first day of December in each year. Every
secretary, treasurer, or cashier, who shall fail to comply with
any provision of § 2331 or of this section, shall be fined not
more than one thousand dollars, imprisoned not more than
two years, or both.
S 2333. State remits to taxing districts. Nonresident
stock. On or before the fifteenth day of April in each year, the
treasurer of the state shall remit to the treasurer of each town
in the state, or, in towns where the town and city governments
are consolidated, to the city treasurer, the amount of the tax
received as aforesaid upon such shares of the capital stock of
any of the aforesaid corporations as were, on the first day of
October of the preceding year, owned by persons who resided
or corporations which were located in such town, subject to
the deductions provided for in § 2334. Each of the aforesaid
town and city treasurers shall, on or before the first of May in
each year, distribute the tax derived from the shares which
were owned by each stockholder resident or located therein on
the first day of the preceding October, among the taxing dis-
tricts, including therein the town, in which said stockholder
then resided or was located, in the proportion that the tax rate
fixed by each of such districts within the twelve months next
preceding said first day of May bears to the combined or total
tax rate of all said taxing districts; to the end that such town
and the taxing districts therein may, together, receive the same
amount of tax that they would have received had said shares
been listed in the name of the stockholders resident or located
therein, and assessed and taxed at the valuation fixed by the
board of equalization, and at an aggregate rate equal to the
rate prescribed in § 2331. The tax derived from the shares of
any national banking association located in this state, which
were on the first day of the preceding October owned by non-
residents of this state, shall be paid over to the treasurer of the
town within which such banking association is located.
§ 2334. Exemption of savings bank deposits from state
tax. So much of the deposits of any savings bank as was, on
the first day of April, 1901, invested in the shares of the capital
stock of any of the aforesaid corporations shall, so long as it
remains invested in the same shares, be exempt, to the amount
of the market value of said shares, as determined by the afore-
said board of equalization, from payment of the tax required by
section 2422.
PROPERTY LIABLE TO TAXATION.
33
S 2335. Stockholders exempt. Treasurer Collects un-
paid taxes. Stockholders in the corporations mentioned in §
2331 shall be exempt from taxation upon their shares of stock
except as in said section provided. The state treasurer shall
sue for and collect any tax due under the provisions of §§ 2331,
2332, 2333, 2334, and this section, which remains unpaid.
§ 2336. Pledged stock and bonds; returns by Corpora-
tions to assessors. The cashier of each bank and national
banking association, the treasurer of each savings bank, and
the secretary of each corporation incorporated by the laws of
this state, shall, upon the request of the assessors of any town,
city, or borough, inform them of the name of any person there-
in who owns stock or bonds held by such corporation as col-
lateral security for any indebtedness or liability, and the
amount and description of such stock or bonds; and any such
cashier, treasurer, or secretary, who shall neglect to furnish
such information to the assessors of any town, city, or borough,
where said stock or bonds are liable to be taxed, shall forfeit
one hundred dollars to said town, city, or borough.
§§ 2337, 2338, 2339, 2340, 2341 will be found on pp.
13, 14.
Traders and Manufacturers.
S 2342. Property of traders and manufacturers where
listed. The property of any trading, mercantile, manufactur-
ing, or mechanical business shall be assessed in the name of the
owner or owners in the town, city, or borough where the busi-
ness is carried on ; and the list of any such owner or owners
shall be given in by the person having charge of such business
residing in the town, city, or borough, when the owner or
owners do not reside therein. The average amount of goods
kept on hand for sale during the year, or any portion of it when
the business has not been carried on for a year, previous to the
first day of October, shall be the rule of assessment and taxa-
tion; but merchants shall also be liable to be assessed for any
amount due them from responsible persons, beyond their lia-
bilities; and any merchant may have a deduction from his list
for debts owing by him, in the same manner and to the same
extent as in § 2349 provided. This section shall apply to the
property of all persons, whether residents of this state or not,
and to the property of all corporations, whether domestic or
foreign. -
§ 2842. Business carried on here taxable though owner is nonresident and the
71
1901, chs. 106,
165.
Penalty.
73
1851.
Rev. 1888,
$3847.
34
CONNECTICUT TAX LAWS.
74
Public Acts,
19. ch. 74,
O.
In effect
March 1, 1908.
75
1851.
Rev. 1888,
$3848.
76
1869.
Rev. 1888,
$3849.
77
1869.
Rev. 1888,
$3850.
1911, ch. 279.
goods are liable to taxation in another state. 56 C. 351. Otherwise as to horse
and wagon used in the business. 56 C. 351. It is questionable whether the deduction
prescribed by § 2351 applies to “merchants.” 76 C. 673. The business of purchasing
standing timber and cutting, sawing, and selling it, taxable; and is “carried on”
where cut and stored. 82 C. 268-271. No bearing on question of taxing cash on
hand or in bank belonging to corporations herein enumerated. 82 C. 409. Illus-
tration of departure from general rules relating to place and mode of assessment.
83 C. 566
Assessment of property used in trade, in New Haven. In
the town of New Haven, the property of any trading, mercan-
tile, manufacturing, or mechanical business shall be assessed
and valued in all respects as provided by section 2342 of the
general statutes; provided, however, that the average amount
of goods kept on hand for sale during the year, or any portion
of the year when the business has not been carried on for a
year previous to the first day of June, shall be the rule of as-
sessment and taxation in said town.
§ 2343. Traders not located, how taxed. Goods on
Commission. Traders of any kind, when their business is not
located, shall be assessed in the same manner as is provided in
§ 2342, in the list of the town, city, or borough where they re-
side; but the goods, wares, and merchandise of any resident or
corporation located in this state, in the hands of any merchant
or trader, for sale on commission, need not be estimated in
making up the average provided for in this section and $2342,
in the list of such merchant or trader.
§ 2343. Cited 82 C. 269. |
Water-power.
§ 2344. Water-power, how taxed. When water-power,
created or reserved in any manner by works wholly located in
the same town in which it is appropriated and used, is used by
its owner, the whole shall be assessed and set in the list as in-
cidental to the machinery which is operated by it, and not sepa-
rately as distinct property; and when such power, or any part
thereof, is leased from its owner, it shall, to the extent to which
it is so leased, be assessed and set in his list at its fair valua-
tion, based upon its net rental.
§ 2344. Water-power “used by its owner” and “leased from its owner”, how
valued. 80 C. 486.
§ 2345. When used in different town from that in which
pond is. When such power is appropriated and used in any
other town than that in which the dam, canal, reservoir, or
pond creating it is located, the valuation of the land occupied
by such dam, canal, reservoir, or pond, and the increased flow-
PROPERTY LIABLE TO TAXATION.
35
age occasioned thereby, shall be made and set in the list in the
town in which such dam, canal, reservoir, or pond is located,
to the owner of such power at the average assessed valuation
of improved farming land in said town, and such power shall
be assessed and set in the list in the town in which it is so used
and appropriated as incidental to the machinery which is
operated by it, and not separately as distinct property; and the
assessors shall, in estimating either the incidental value of such
power to the machinery operated by it, or its net rental value,
deduct from the amount which would otherwise be assessed
against such power the value of said land so occupied as afore-
said.
§ 2345. Water-power created on land partly in Bloomfield, properly taxable by
town of East Granby. 76 C. 173. General purpose of this section and § 2344,
º: 8#"e &#9. Taxable in Norwich, where utilized, though developed else-
Where, e &
State Forest Land.
§ 4449. Purchase and care; sale. Town taxes how
paid. The state forester may buy land in the state suitable
for the growth of oak, pine, or chestnut lumber, at a price not
exceeding eight dollars per acre, to the amount of the appro-
priation for that purpose, which land shall be deeded to the
state and shall be called a state forest. He may plant such
land with seed or seedlings of such trees as he may deem ex-
pedient; exchange the land so bought with adjoining pro-
prietors, and for and in behalf of the state execute deeds for
such purpose; fence said lands with substantial wire fencing,
not barbed; protect said lands from forest fires and trespassers;
preserve the game, fish, and timber thereon; and may employ
such local assistants as may be necessary. He shall be the
custodian of such lands, and shall pay, from the sum biennially
appropriated, the town taxes upon said lands when assessed
at the same rate as similar adjoining lands, and, with the ap-
proval of the governor and attorney-general, may sell portions
of the same when they shall command a greater price than
cost and interest thereon, and may execute a deed thereof for
and in behalf of the state.
- Shell-Fish Grounds.
§ 3226. Taxation; lists to be handed in; penalty. All
owners of shell-fish grounds lying within the exclusive jurisdic-
tion of the state shall, on or before the first day of November,
In effect
Sept. 26, 1911.
See page 77,
par. 202.
78
1901, ch. 175,
§§2, 3, 4. .
iº, ch. 132,
19ii, ch. 115.
$2334.
annually, deliver to the commissioners a statement under oath ºf sh; 14.
36 CONNECTICUT TAX LAWS.
of such grounds belonging to them on the first day of October
in that year, specifying the number of lots owned by them, the
location and number of acres in each lot, the number of acres in
each lot cultivated, and the value thereof per acre, the number
of acres in each lot uncultivated, and the value thereof per acre.
Printed blanks for such statement shall be prepared by said
commissioners and furnished to such owners upon application
to them or at their office; and upon the failure of any owner to
deliver such sworn statement to said commissioners at their
office within the time above specified, the clerk of shell-fisheries
shall make up such statement from the best information he
may obtain, and shall add for such default ten per centum to
the valuation so made.
80 S 3227. Tax how laid. All statements so delivered or
Revº, made shall be alphabetically arranged, and said clerk of shell-
fisheries shall equalize, if necessary, and determine the value
of all the property so returned and describe in said statements,
’ which property shall be liable to taxation at the valuation so
determined, including the ten per centum for default as afore-
said; and said commissioners are authorized and empowered to
declare and lay a tax thereon, annually, at the rate of one and
one-half per centum upon such valuation, which shall be pay-
able at the office of said commissioners on and after the first
Monday in May, annually; and said tax shall be a lien upon the
grounds so taxed from the time it is so laid by said commis-
sioners, until paid, and shall be in lieu of all other taxes on
said grounds.
$2335.
1895, chs. 104,
291.
1907, ch. 148
§2.
81 S 3228. Commissioners a board of relief. Appeal. No-
1sº ch, 200, tice; adjournment. Said shell-fish commissioners shall be a
1907, ch. 148, board of relief, and as such shall have and exercise all the pow-
19; ch. 6. ers and duties now conferred by law upon boards of relief of
towns. As such board of relief said commissioners shall meet
on the Tuesday following the first Monday in January, annual-
ly, having given at least ten days’ previous notice of the time
and place of such meeting by publishing it in some newspaper
published in each of the towns of New Haven, Bridgeport, Nor-
walk, and New London, and may adjourn from time to time
to a day not later than the fourth Tuesday of the following
February, on or before which date said board shall complete
the duties imposed upon it. Any person claiming to be ag-
grieved by the action of said shell-fish commissioners, acting
as such board of relief, shall have the same right of appeal to
the superior court as is provided by law for appeals from
PROPERTY LIABLE TO TAXATION.
37
boards of relief of towns. Said appeal may be taken to the
superior court to be held in the county where the owner of the
shell-fish ground taxed may reside.
S 3229. Collection of tax. Seizure and Sale. If any tax
so laid shall not be paid on or before the first Monday in July,
the said commissioners shall make and issue their warrant for
the collection thereof, with interest thereon, at the rate of one
per cent. per month from the day such tax becomes payable
until paid, together with the expenses of such collection, which
warrant shall authorize any reputable person named therein to
seize such grounds and any oysters or other shell-fish thereon,
or any other property of the owner or owners thereof not ex-
empt from execution, and to sell the same, or so much thereof
as he may find necessary, at such time and place, and in such
manner, and by such person as said commissioners may direct,
whereupon such sale shall be so made, and such warrant shall
immediately be returned to said commissioners by such person
with all his doings indorsed thereon, and he shall pay over to
said commissioners the money received upon said sale, and
they shall apply the same to the payment of such tax and all
the expenses thereon, including the expenses of such sale, re-
turning any balance that may remain to such owner or owners;
and all moneys received by said commissioners in payment of
taxes and interest thereon shall be accounted for and paid to
the state treasurer for the benefit of the state, within thirty
days from its receipt.
S 3230. Taxes unpaid five years; reversion. When the
taxes on any oyster grounds, within the exclusive jurisdiction
of the state and under the control of the shell-fish commission-
ers, shall be in arrears for five consecutive years, the clerk of
shell-fisheries shall notify the owner or owners of said grounds,
or their legal representatives, of the fact of said arrears, and if,
within three months after the date of said notification, all
arrears of taxes on said grounds are not paid, said grounds
shall revert to the state; and the said clerk, upon the reversion
of said grounds to the state, shall make out a certificate of the
fact of such reversion for record upon the books of the commis-
sion, and said grounds shall thereupon be open for application,
like all other undesignated oyster grounds within the exclusive
jurisdiction of the state.
82
1882.
Rºy: 1888,
$2336.
1907, ch. 190,
§4.
83
1895, ch. 150.
38 CONNECTICUT TAX LAws.
84 $ 3279. Town ground how taxed. All shell-fish grounds
sey.º, lying within the waters of this state and not exclusively within
e state jurisdiction shall be taxed in the same manner in all re-
spects as real estate in the several towns within the meridian
lines of which such shell-fish grounds are situated, and no
other tax or rental shall be laid or collected on said grounds,
or the franchise of any person therein.
Personal Tax.
85 Personal tax in lieu of a poll and Commutation tax. Every
Public Acts, male person between the ages of twenty-one and sixty years
19; sh; * shall, except as otherwise specially provided by law, be liable
to pay a personal tax of two dollars for town and state taxes
in lieu of a poll and commutation tax.
86 Annual list of male residents; refusing information; penalty.
jº; The registrars of voters of every consolidated town and city,
. . . and the selectmen of every other town shall, annually, make a
* list of all male persons between the ages of twenty-one and
sixty years, residing in their respective towns on the first day
*... of November in each year, and shall lodge said list in the town
§ge 41, par clerk's office on or before the thirty-first day of January for
e public inspection. Every person knowingly or wilfully refus-
ing information or giving false information to any selectman
or other person making such enrollment respecting any infor-
mation, necessary to the purposes of this act, as to himself or
any member of his family, his ward, or any person in his em-
ploy or boarding with him, shall be fined twenty dollars.
2.
1911, ch. 295
$1.
87 Rate bill; addition of tax to. Payable when. On every
Public Acts, ſº
15." hºo, rate bill for the annual town tax the rate maker or other au-
16; d. 295, thorized officer of a consolidated town and city and the select-
§2. men of every other town, shall add a tax of two dollars on
As to New every person whose name appears on said list. Said tax shall
tºº. *... be due and payable on March first of each year.
88 National guard expense, how apportioned. The amount
1;"º, appropriated by the general assembly for the support, mainte-
isit al. zºº, nance, and expense of the Connecticut national guard shall.be
3. * apportioned as follows: fifteen per centum thereof shall be paid
out of any money in the state treasury not otherwise appro-
priated, and eighty-five per centum thereof shall be appor-
tioned and assessed upon the several towns of the state in pro-
portion to their respective grand lists last completed.
PERSONAL TAX.
39
Notice to town of assessment; payable When. The tax
commissioner shall annually, in the month of September, notify
the selectmen of every town in the state of the amount SO
assessed against their respective towns, which sum shall be
paid by each such town to the state treasurer on or before the
tenth day of November following.
Exemptions. The following-named persons shall be exempt
from liability to pay the personal tax provided for in this act:
students in colleges and incorporated academies; the active
members of fire engine, hook and ladder, and hose companies,
during their time of service; engineers and members of any
fire department in any city, town, or borough, who shall have
served for five consecutive years in this state, and who were
not dishonorably discharged from such department or under
charge at the time of their retirement, and who shall produce
a certificate of such service signed by the chief engineer of such
department, or by the foreman and secretary of the company in
which such service shall have been performed; field and staff
officers, who, being duly uniformed, armed, and equipped, have
legally performed military duty during the year next preced-
ing; any officer, musician, or private of any active militia com-
pany, who shall, on or before the twentieth day of October,
annually, produce a certificate from the commanding officer of
the company to which he belongs, that he has performed mili-
tary duty, uniformed and equipped according to law, during
the preceding year, or has been prevented from so doing by
any reasonable cause; persons who have faithfully served the
full term of five years in the active militia since the sixth day
of July, 1865, and who were honorably discharged therefrom,
or who served in the army or navy of the United States and
were honorably discharged therefrom, or were discharged on
account of wounds or sickness incurred in such service in the
line of duty, or on account of the expiration of their term of
service.
Abatement. The mayor and aldermen or the authorized
committee of any consolidated town and city, and the select-
men of every other town, shall have power at any time to abate
the personal tax of indigent, sick, and infirm persons.
89
Public Acts, .
1% ch. 260,
90
Public Acts,
1909, ch. 260,
19ii, ch. 295,
$4.
91
Public Acts,
19% ch. 260,
4.
40
CONNECTICUT TAX LAWS.
92
Public Acts,
Nonpayment of tax, commitment to jail, county to pay tax
1."jºb, and costs. When any person shall neglect or refuse to pay
§8.
1911, ch. 295
$5.
93
Public Acts,
his personal tax so assessed against him or any uncollected poll
or military tax after payment of the same shall have been duly
demanded by the collector by personal demand or by deposit-
ing, in some post-office in said town, postage prepaid, a written
demand for said tax, addressed to such person at his last known
place of residence, the tax collector of the town wherein such
tax is laid shall notify a grand juror of such town, or, if in a
town where a town, city, or borough court is established, the
proper prosecuting attorney or officer of such town, of such
neglect or refusal, together with all data and information neces-
sary to draft a complaint in the premises, and such grand juror
or prosecuting attorney or officer shall prefer his complaint to
any justice of the peace residing in such town, or to such town,
city, or borough court established therein, alleging the non-
payment of said tax, and such justice of the peace or court shall
thereupon cause such delinquent taxpayer to be arrested and
brought before such justice or court. Such justice or court
shall thereupon hear and determine such case and, if no proper
or sufficient reason is shown by such delinquent taxpayer why
such tax has not been paid, shall order the accused to stand
committed to the jail or workhouse in the county until such
tax, with interest thereon and all costs of proceedings, shall be
paid. Any person committed to jail under the provisions of
this section shall be required to do such work as his physical
condition may allow and shall be discharged when his labor
at the rate of one dollar a day shall amount to said tax and
interest and costs, taxed as in criminal cases, and including also
the sum of two dollars and twenty-five cents per week for
board during such commitment, and thereupon the county
commissioners shall pay to the treasurer of the municipality
from which the delinquent was committed the amount of such
tax, together with the costs taxed by the authority committing
such delinquent.
Employment of Canvassers; may be assistants to regis-
1."jºb, trars, when. The mayor of any consolidated town and city,
$9.
and the selectmen of any other town, may employ one or more
persons to canvass the male persons in said town for the pur-
pose of making a list of those subject to a personal tax under
this act. Every such person so employed in any consolidated
town and city shall act as an assistant to and under the super-
vision of the registrars. -
wº
PERSONAL TAX. 41
Collectors; appointment; powers; duties; pay; bond, re.
Separate rate bill. The mayor of any consolidated town and 15...":hº,
city, and the selectmen of any other town, may appoint a Ioſiºn. 295,
special collector or collectors, for a term of not more than four *
years, to collect such personal tax, and may fix his or their
compensation, and may make a separate rate bill for said per-
sonal tax and cause a tax warrant to be issued to such special
collector or collectors for the collection thereof. Such special
collector or collectors shall give bonds as required by law for
tax collectors, and all collectors charged with the collection of
said personal tax shall have the same powers and perform the
same duties in relation to such personal tax as are provided by
law for the levy and collection of other town taxes, in addition
to the powers and duties prescribed, in this act, for tax col-
lectors.
Registrars, selectmen, canvassers, and special collectors, 95
how paid. For the duties imposed by this act, every registrar, 1."º.
selectman, special canvasser, and special collector actually en- $11.
gaged therein shall receive such reasonable compensation from
the town for which said duties are performed as shall be ap-
proved by the mayor of the consolidated town and city or the
selectmen of the town, as the case may be.
Repeal. Sections 2313, 2314, 2353, and 2395 of the general 96
statutes, chapter 34 of the public acts of 1905, chapter 50 of the 1."º,
public acts of 1907, and so much of sections 2995, 2996, 2998, isite. 295
2999, and 3000 as amended by chapter 69 of the public acts of ’57. " "
1909, as is inconsistent here with, and all other acts and parts
of acts inconsistent herewith, are hereby repealed, but this act
shall not repeal any provisions of chapter 69 of the public acts
of 1909 which require a military enrollment to be made and
reported to the adjutant-general.
Effect. Paragraphs 85, 89, 91, 93, and 95 in effect October rº Acts
1, 1910; and paragraphs 86, 87, 88, 90, 92, 94, and 96 in effect 13:... ch. 266
September 26, 1911. - isiºn. 20.
New Haven; registrars to make and file list; tax payable 98
in, when. The registrars of voters of the city and town of ººlºº.
New Haven shall, annually, make a list of all male persons
between the ages of twenty-one and sixty years, residing in
said city and town on the first day of September in each year,
and shall, on or before the thirtieth day of November, lodge
such list in the town clerk's office for public inspection; and
42
CONNECTICUT TAX LAWS.
99
Public Acts,
1911, ch. 133.
such list shall be in lieu of the list required by section two of
chapter 260 of the public acts of 1909 and amendments thereof.
The tax provided for by said chapter 260 of the public acts
of 1909 and amendments thereof shall be payable, in the city
and town of New Haven, on January first of each year. This
act shall take effect from its passage.
Approved September 26, 1911.
Poll tax provisions of city and borough charters repealed.
All provisions of the charters of the several cities and boroughs
of this state which require the laying and collection of a poll
tax on any of the inhabitants of said cities and boroughs are
hereby repealed. This act shall not, however, be construed as
repealing or affecting any other provisions of the charters of
said cities and boroughs, nor as affecting any of the provisions
of chapter 260 of the public acts of 1909, entitled “An Act
concerning the Assessment and Collection of a Personal Tax,”
or amendments thereof. This act shall take effect from its
passage and shall apply to all poll taxes, laid under said provi-
sions of the charter of any city or borough, for which no rate
bill has been made prior to the taking effect of this act.
Approved July 11, 1911.
, BOARD OF RELIEF.
Powers and Duties.
§ 2346. Board of relief, when to begin and complete its
duties. The board of relief in each town shall meet on the
first day of February, or if the same be Sunday, or a legal holi-
day, then upon the first business day of said month, annually,
having given at least ten days’ previous notice of the time and
place of such meeting by posting it on the public signposts in
said town, and publishing it in some newspaper published
therein, and if no newspaper is published in said town, then in
a newspaper published in the county and having a circulation
in said town, and may adjourn from time to time to a day not
later than the last business day of said February, on or before
which date said board shall complete the duties imposed upon
it.
§ 2346. Failure to complete duties within prescribed time, does not render void
an addition to list. 75 C. 590.
BOARD OF RELIEF.
43
§ 2347. Appeals to boards of relief from doings of as-
SeSSOTS. At such meeting any person claiming to be aggrieved
by the doings of the assessors of such town may appeal there-
from to such board of relief, which shall determine all such
appeals, and may equalize and adjust the valuations and assess-
ment lists of said town; and, in so doing, may increase the
items of taxable property in the list of any person, or the num-
ber, quantity, or amount of any such item, or add to any such
list any taxable property or interest therein omitted by the as-
sessors, and which should be added thereto; and may add to
the assessment list the name of any person omitted by the as-
sessors and Owning taxable property in such town, and make a
list for him with the valuation of such property; and if any
such person be a resident of such town, said board may fill out
a list for him, putting therein all property which it has reason
to believe is owned by him liable to taxation, at the actual
valuation thereof, from the best information that it can obtain,
and add thereto ten per cent. of such valuation; but before pro-
ceeding to increase the list of any person or to add to the as-
sessment list the name of any person so omitted, it shall mail
to him, postage paid, at least one week before making such in-
crease or addition, a written or printed notice addressed to
him at the town in which he resides, to appear before said
board and show cause why the same should not be made.
§ 2347. Requisites of valid notice of intended additions. 14 C. 72; 15 C. 447.
Omissions and mistakes in assessments can only be taken advantage of by those in
whose lists they occur. 15 C. 447; see also 65 C. 456. May add note, without
interest, secured by mortgage; 39 C. 176; also railroad and municipal bonds of foreign
corporation, owned here. . 497. Addition without indicating property held legal.
44 C. 477. Nonresident whose personal property is wrongly assessed waives no rights
by neglect to apply to board of relief. 47 C. 477. Board of relief only and not in-
habitants in town meeting can review work of assessors. 48 C. 145. Defect in notice
of hearing is waived by voluntary appearance before board. 75 C. 597.
Meetings of board of relief of New Haven. Notice. The
board of relief in the town of New Haven shall meet on the
first business day of October, annually, and may adjourn from
time to time to a day not later than the last business day of
said October, on or before which day said board shall complete
the duties imposed upon it; and said board shall give notice of
its meetings as prescribed by law.
Appeals from assessors of New Haven. No appeal from
the doings of the assessors in the town of New Haven, or ap-
plication for deduction of amount of indebtedness from the list
of any debtor shall be heard or entertained by the board of re-
101
1851, 1881.
Rev. 1888,
§3852.
1889, ch. 46.
1889, ch. 233.
1893, ch. 104.
1895, ch. 144.
1897, ch. 133.
102
Public Acts,
1907, ch. 74,
§6.
In effect
March 1, 1908.
103
Public Acts,
19% ch. 74,
In effect
lief unless preferred to it at its meeting held on the first busi- Maj.“jos.
CONNECTICUT TAX LAWS.
104
1851, 1852.
Rev. 1888,
$3853.
1897, ch. 59.
105
1852, 1857,
1867.
Rev. 1888,
§§3854,3855.
1895, ch. 114.
ness day of October, or at some adjourned meeting held within
twenty days thereafter.
§ 2348. When boards of relief may reduce lists. The
board of relief may reduce the list of any person by reducing
the valuation, number, quantity, or amount of any item of
estate therein, or erasing therefrom any item which ought not
to be retained in it, but shall not reduce the list of any resident
of this state who shall not offer to be sworn before them and
answer all questions touching his taxable property; and shall
not reduce the list of any person not a resident of this state
who shall not appear, either in person or by his attorney or
agent, and offer to be sworn before them and answer all ques-
tions touching his taxable property situate in the town.
§ 2348. Validity of action in making addition to one list, not affected by erasure
of same item from another list. 75 C. 597.
§ 2349. Indebtedness, when deducted from list by board
of relief. If any resident of this state shall be indebted to an-
other resident of this state in such manner that the debt is
liable to be assessed and set in the list of the creditor, and is
not secured by mortgage on land in this state, the board of re-
lief of the town where the debtor resides shall, on his request,
deduct the amount of said debt from the list of said debtor, and
shall add the same to the list of the creditor, if resident in the
same town, and if said indebtedness is not already in said
creditor's list; and if said creditor resides in any other town,
said board of relief shall deduct said indebtedness from the
listed property of said debtor, and give notice of said deduction
to the board of relief of the town where said creditor resides,
which may add a sum equal to that so deducted to said credi-
tor's list, if said indebtedness is not already in said list; but
no board of relief shall add to his list under the provisions of
this section, without first giving him notice in the manner pre-
scribed by § 2347 to appear and show cause why such addition
should not be made; provided, that no board of relief shall ex-
empt any amount from the tax list of any person because of an
indebtedness, upon which the tax has been paid according to
the provisions of § 2325.
§ 2349. Under law of 1889, since changed, note secured by mortgage was not
taxable locally if state tax was paid. 64 C. 575. The operation of this section is
limited by § 2351. 76 C. 671. The unsecured indebtedness must have been con-
tracted for property which is afterward set in debtor’s list and made assessable. 76
C. 671-673. Amount of deduction not to exceed assessed value of property. 76 C.
671. Debt due from taxpayer to local national bank cannot be deducted. 83 C. 498.
BOARD OF RELIEF.
45
§ 2350. Board of relief not to reduce list unnecessarily
not returned. Penalty. The board of relief shall not reduce
the list of any person, or the valuation, number, quantity, or
amount, of any item of property therein contained, erase any
item, nor deduct any indebtedness therefrom, if he shall have
refused or unnecessarily neglected to give in his sworn list to
the assessors as prescribed by law; and if any board of relief
shall so reduce any such list, its members shall forfeit fifty dol-
lars to their town.
§ 2351. Limit of reduction. No greater amount of in-
debtedness shall be deducted from the list of any person than
the assessed valuation of the property, for which such in-
debtedness may have been contracted.
§ 2351. No distinction in the law between the assessed and actual value of real
estate. 72 C. 372. Restricts deduction prescribed in § 2349 to an indebtedness con-
tracted for property which is set in debtor's list. 76 C. 671-673.
§ 2352. Limit of time for appeals from assessors. No
appeal from the doings of the assessors in any town, or appli-
cation for deduction of amount of indebtedness from the list of
any debtor, shall be heard or entertained by the board of relief,
unless preferred to it at its meeting on the first business day of
February, or at some adjourned meeting held within twenty
days thereafter.
S 2353 has been repealed. See p. 41, paragraph 96.
§ 2354. Appeal from board of relief to superior Court.
Any person claiming to be aggrieved by the action of the board
of relief in any town or city may, within two months from the
time of such action, make application, in the nature of an ap-
peal therefrom, to the superior court of the county in which
such town or city is situate, which shall be accompanied by a
citation to said town or city to appear before said court. Said
citation shall be signed by the same authority, and said appeal
shall be returnable at the same time, and served and returned
in the same manner as is required in case of a summons in a
civil action.
§ 2354. Court on appeal will not reduce the valuation, below that given in by
owner. 63 C. 321; 65 łº 465. Taxpayer not aggrieved unless the improper listing
of his own or other’s property increases his tax. 65 C. 456. What form of appeal
sufficient. 72 C. 329. Shareholders in one company severally affected by a ruling
of the board may join in appeal. 73 C. 293. Claimed illegality in addition of ten
per cent. to list made by assessors, is ground for bringing application. 77 C. 108.
Nonappearance before board does not deprive court of jurisdiction. 77 C. 108.
106
1851, 1852.
Rev. 1888,
$3856.
107
1867.
Rev. 1888.
$3857.
108
1851, 1881.
Rºº.
19öß, ch. 154.
109
1878.
Rev. 1888,
1855, Ch. 156.
46 CONNECTICUT TAX LAWS.
110 § 2355. Bond on appeal. The authority issuing said cita-
Rev.º, tion shall take from the applicant a bond or recognizance to
$3861. such town or city with surety, to prosecute the application to
effect, and to comply with and conform to the orders and de-
crees of the court in the premises.
111 S 2356. Appeal to be preferred, and to suspend action
1878. On tax. Such applications shall be preferred cases, to be heard,
Rev. 1888, e
$3862. unless good cause appear to the contrary, at the first session,
by the court or by a committee appointed by the court, and the
pendency of such application shall, subject to the order of the
court thereupon, suspend action upon the tax against the ap-
plicant, but shall not suspend proceedings in collecting other
taxes.
§ 2356. Right to enforce payment suspended by appeal but not the running of
#º 3 72 C. 599. Tax voluntarily paid pending appeal cannot be recovered.
78 C. 673.
112 s 2357. Power of court as to relief and costs. Said
sey.º. court shall have power to grant such relief as shall to justice
$3863, and equity appertain, upon such terms and in such manner and
form as appears equitable, and, if the application appears to be
without probable cause, may tax double or triple costs, as the
case shall appear to demand; and upon all such applications
costs may be taxed at the discretion of the court.
§ 2357. Assessment reduced to rule of valuation of assessors. 63 C. 322; 65 C.
461. Not necessary for defendant to claim penalty as to costs in his answer. 65 C.
456. Stockholders have only a remote interest in realty equitably belonging to re-
insurance reserve. 75 C. 283. Court acquires jurisdiction, though applicant did not
appear before board. 77 C. 108.
§ 2358 will be found on p. 47.
§ 2359 will be found on p. 62.
§ 2360 will be found on p. 63.
Levy and Abatement of Tax—Rate Bill.
113 S 2361. Taxes laid on last or next list, and payable in
*ś. One year. Town, society, school district, and highway taxes
$3867. shall be laid either on the assessment list of the town last be-
fore or on that next thereafter completed, and be payable with-
in one year after they are laid.
§ 2361. Tax laid in 1850 on assessment list of 1849 held valid. 21 C. 65.
BOARD OF RELIEF.
47
§ 2362. Selectmen to make rate bill, when town neg-
lects to lay tax. When any town shall neglect to lay neces-
sary taxes, its selectmen may make a rate bill upon its list last
completed for the amount necessary, and cause the same to be
collected as other taxes.
S 2363. Correction of clerical error in assessment.
Any clerical omission or mistake in the assessment of taxes
may be at any time corrected according to the fact by the as-
sessors or board of relief, and the tax shall be levied and col-
lected according to such corrected assessment.
S 2364 will be found on p. 63.
S 2365 will be found on p. 63.
§ 2366 will be found on p. 61.
§ 2388. Abatement of taxes of poor persons. The se-
lectmen of towns, the mayor and aldermen of cities, the warden
and burgesses of boroughs, and the committees of other com-
munities, may abate the taxes assessed by their respective com-
munities upon such persons as are poor and unable to pay the
same; and shall present to each annual meeting of their re-
spective communities a list of all persons whose taxes they
have abated in the preceding year.
Town Clerk.
S 2358. Town clerk to send abstract of tax lists to
tax commissioner. Penalty. The town clerk of each town,
after said lists have been examined and corrected by the board
of relief, shall, on or before the first day of April, annually,
transmit to the tax commissioner an abstract of said lists, in-
cluding the ten per centum added by the assessors, made in ac-
cordance with blank forms which shall be furnished by the tax
commissioner on or before the first day of January, annually, to
the several town clerks; and it shall be the duty of the
town clerk in making such abstract to correct any clerical
error which may appear upon the corrected tax list aforesaid;
and every town clerk who shall neglect to transmit such an
abstract to the tax commissioner by the time aforesaid, shall
forfeit fifteen dollars to the state.
§ 2358. Failure of town clerk to transmit abstract to comptroller (now tax, com-
missioner) does not invalidate the lists. 7 C. 556.
114
1826.
Rev. 1888,
$3868.
115
1881.
Rev. 1888,
§3869.
116
1823, 1848,
1874.
Rev. 1888,
$3883.
117
1851, 1867.
Rev. 1888,
§3864.
1899, ch. 15.
1905, ch. 51.
19: ch. 204,
48
CONNECTICUT TAX LAWS.
118
1857, 1867,
1876.
Rev. 1888,
§3873.
119
Rev. 1875,
. 16 e
Rev. 1888,
§3874.
120
Rev. 1875,
Rev. iś8,
§3875.
121
1851, 1863.
Rev. 1888,
§3876.
COLLECTION OF TAXES.
State Taxes.
S 2378. How and when payable. When the general as-
sembly shall impose a tax upon the general list of the state last
made and perfected, the selectmen of each town shall cause the
amount of tax due therefrom to be paid to the state on or be-
fore the tenth day of November next ensuing; and, if any town
shall not pay such tax at such time, the treasurer of the state
shall issue an execution, returnable in sixty days, against the
estate of its selectmen for the sum due, directed to the sheriff
of the county in which such town is situated.
§ 2378. Sheriff may depute an inhabitant of town to serve the execution. K. 237.
S 2379. Execution against inhabitants of town for state
taxes. If such execution shall be returned unsatisfied, the
said treasurer shall forthwith issue an execution, returnable in
sixty days, for the sum remaining due on said tax, with the
officer's fees and charges before that time accruing, against the
estate of the inhabitants of such town, to be directed as afore-
said.
§ 2379. Execution may be levied upon property of an inhabitant of the town.
3 D. 159; 16 C. 379.
§ 2380. Reimbursement of such inhabitants by the
town. When any estate shall be taken on an execution issued
for the collection of a state tax due from any town, any justice
of the peace of an adjoining town, on application of the owner,
shall appoint three disinterested electors of such adjoining
town to appraise such estate; and its appraised value, if sold
on such execution, shall be paid to such owner by the town
from which such taxes were due, with such further damages as
shall be just and reasonable. i
Collector.
§ 2381. Collectors, rate bills, and warrants. When any
community, authorized to raise money by taxation, shall lay a
tax, it shall appoint a collector thereof; and the selectmen of
towns, and the committees of other communities, except as
otherwise specially provided by law, shall make out and sign
rate bills, containing the proportion which each individual is to
pay, according to the assessment list; and any justice of the
TOWN CLEREQ — COLLECTION OF TAXES.
49
peace, on their application, or that of their successors in office,
shall issue a warrant for the collection of any sums due on such
rate bills.
§ 2381. Selectmen liable for making out rate bill on illegal and void assessment
and causing warrant to be issued thereon. 7 C. 550; see 47 C. 485. Action for money
had and received, when appropriate remedy. 10 C. 127. Warrant unaccompanied by
a duly signed rate bill a dead letter. 10 C. 147; 30 C. 395. Justice signing a war-
rant based on rate bill valid on its face not liable though tax illegally imposed.
11 C. 472. Rate bill and warrant need not specify list on which tax laid if appearing
in the vote to which they refer. 15 C. 454. Tax legally laid and assessed but col-
lected by invalid proceedings not recoverable of town. 30 C. 3 Land sold on
void tax warrant based on valid assessment not decreed to be reconveyed without
indemnifying purchaser. 30 C. 404. Owner of bank stock sold for illegal tax, who
buys the same knowing the facts, cannot recover of the town. 32 C. §46. Collector
;" prove what, to procure commitment of delinquent taxpayer to jail. 81 C. 367,
§ 2382. Collectors to give bonds. Every collector of
taxes shall, before he receives any such warrant, give to the
community of which he is collector, a bond with surety to the
acceptance of the selectmen, committee, or authority signing
the rate bill, for the faithful discharge of his duties.
§ 2382. Sureties liable for money received by the collector though there were
no legal assessments or tax warrants. 47 C. 77. ollector cannot, on suit for money
collected, set off claim for salary for other years. 51 C. 171.
§ 2383. Collector's tax book open to public inspection.
Penalty. The tax book of any collector of town, city, borough,
or school district, taxes shall be at all reasonable times open to
the inspection of any taxpayer, and to any auditor of public
accounts of such town, city, borough, or school district. Any
collector who shall, after request, refuse to exhibit his tax book
as aforesaid, shall forfeit the sum of one hundred dollars to
such town, city, borough, or school district, and such penalty
may be recovered by an action on such collector's official bond.
S 2384. Proceedings against negligent Collectors. If
any collector of taxes shall fail to collect and pay the same
within the time limited by the community imposing such tax,
any justice of the peace, on application of its selectmen or com-
mittee, shall grant an execution against the body and estate of
such collector, of the same form, and to be levied in the same
manner, as executions in civil actions.
§ 2384. Collector in default committed to jail without trial. 65 C. 30.
§ 2385. When new collector may be appointed. If any
collector shall refuse to receive the rate bill, or to give the bond
required by law, or to collect and pay the tax within the time
limited, and shall deliver up his rate bill, the selectmen or com-
mittee of the community may depute some person to collect
the sums due on such rate bill, who shall give bond as pre-
scribed in § 2382.
122
1849.
IRev. 1888,
$3877.
123
1879.
Rev. 1888,
$3878.
124
1849.
Rev. 1888,
$3879.
125
1849.
Rev. 1888
$3880.
50
CONNECTICUT TAX LAWS.
126
1860.
Rev. 1888,
§3881.
127
1860.
Rev. 1888,
$3882.
128
1879.
Rev. 1888,
$3884.
129
1848, 1885.
Rev.
§3885.
1899, ch. 208.
§ 2386. Negligent collector, how removed. If any col-
lector of taxes shall neglect to perform the duties of his ap-
pointment, any judge of the superior court, on written applica-
tion of the selectmen of the town, the mayor and aldermen of
the city, the warden and burgesses of the borough, or the com-
mittee of the community, which laid the taxes, and upon due
notice and hearing, may remove him from office.
§ 2387. Representatives of dead collector may complete
Collection. When any collector shall, after having settled his
rate bill with the proper officers, die before completing the col-
lection of the tax, his executor or administrator may, within six
years after his decease, recover the amount uncollected from
those liable to pay the same, with interest thereon.
§ 2388 will be found on p. 47.
§ 2389. Salaried collector not to collect after his term.
All town and city collectors whose compensation is fixed by a
salary, and not by a rate of commission, shall, during their
terms of office, have authority to collect all taxes due the towns
and cities of which they are collectors, they having proper
warrants therefor, and may execute such warrants in any
town; and upon the expiration of their terms of office, the rate
bills not fully collected shall be delivered to their immediate
successors in said offices respectively.
§ 2389. Collector paid by salary is bound to deliver, over his rate bill to his
successor, though the latter had not given bond; 47 C. 340; must prove what, to
procure commitment of delinquent taxpayer. 81 C. 367, 369.
S 2390. Collector on Commission may collect after his
year. Deputies. Collectors paid by commission may execute
their tax warrants in any town at any time, though after the
expiration of the year limited for the collection of the tax; and
all collectors shall have the same powers as sheriffs in execut-
ing their office, and may when authorized so to do by the se-
lectmen, or mayors of cities in towns where the powers of
selectmen are limited to the duties prescribed by the constitu-
tion, depute in writing any sheriff, deputy sheriff, or constable
for the service of warrants for the collection of any poll or mili-
tary commutation taxes, or taxes assessed on personal property
only; and the officer so deputed shall have all the powers of the
tax collector regarding the taxes so committed to him for col-
lection.
§ 2390. Collector may collect under his rate bill after year for which appointed,
COLLECTION OF TAXES.
51
though another tax laid and collector appointed. 10 C. 146. Liable for levying on
property in one town and posting and selling it in another. 11 C. 472. Tax illegally
assessed paid under compulsion may be recovered. 24 C. 89; 30 C. 395; 35 C. 563.
If inseparable portion of assessment is illegal the whole is illegal. 35 C. 573.
andamus lies against negligent, collector, notwithstanding there is a remedy on the
bond or by execution. 48 C
145. Running of interest not suspended by appeal
from board of relief. 72 C. 599.
§ 2391. Notice that taxes are due. Interest on unpaid
taxes. Every collector of town taxes shall, except as other-
wise specially provided by law, publish a notice of the time and
place at which he will receive them, by advertising in a news-
paper published in the county at least once a week for three
successive weeks next preceding the time in such notice ap-
pointed, and by posting on a signpost in his town at least three
weeks before said time; and collectors of other taxes shall ap-
point a time and place for receiving the same, and give reason-
able notice thereof; and if any tax laid by any town, city, bor-
ough, or school district, except as otherwise specially provided
by law, shall remain unpaid for one month, after the same shall
become due and payable, interest at the rate of nine per cent.
shall be charged from the time when such tax becomes due
until the same shall be paid, which shall be collectible as a part
of said tax; and said collectors shall keep an accurate and
separate account of all such additions, and the time when the
same may be received, and shall pay over the same as a part
of said tax.
$ 2391. Collector not required to prove notice to procure commitment of
delinquent taxpayer. 81 C. 367, 371. -
S 2392. School fund mortgage takes precedence of tax
lien. No tax assessed upon property mortgaged to the state of
Connecticut to secure a loan from the school fund, shall be a
lien upon said property which shall take precedence of such
mortgage or mortgages thereon.
§ 2392. Whether “tax assessed” covers benefits assessed, quaere. 81 C. 12. City
gººsessment liens for benefits do not take precedence of school fund mortgages.
S 2393. When taxes become due. Taxes shall become
due on the first day on which the collector thereof, according
to the terms of the notice given by him, is ready to receive
them.
§ 2394. Collector’s demands. Levy on Chattels, realty,
Or body. If any person shall fail to pay any tax, the collector
shall, if such person be a resident of the town wherein the tax
is laid, make demand of him therefor, or leave written demand
130
1848, 1861.
1872, 1880.
Rev. 1888,
$3886.
131
1882.
Rev. 1888,
§3887.
132
1887.
Rev. 1888,
§3888.
133
1848, 1878,
1887.
Rº: 1888,
1903, ch. 14t
§1. -
52
CONNECTICUT TAX LAWS.
134
1873, 1878.
Rev. 1888, .
$3903
135
1878.
Rev. 1888,
§3904.
at his usual place of abode. If such person be not a resident of
the town, the collector shall make demand of him therefor, or
deposit in some post office in said town a written demand for
said tax, postage prepaid, addressed to such person at his last
known place of residence. After demand shall have been made
in the manner above provided, the collector may levy for said
tax on any taxable goods and chattels of such person, and post
and sell them in the manner provided in case of executions;
but if no such goods or chattels belonging to such person can
be found after reasonable search by the collector, he may en-
force by levy and sale any lien upon real estate for said taxes,
or he may levy upon and sell such interest of the person in any
real estate as exists at the date of the levy, or he may levy on
the body of such person and commit him to jail, there to re-
main until he shall pay such tax and the legal costs, or be dis-
charged in due course of law.
§ 2394. Demand necessary before levy, but not to make the tax due. 30 C. 395.
Injunction will be granted against collection of taxes for imperious reasons only.
39 C. 401; 42 C. 30; 46 C. 243; see 47 C. 294. One whose duty it is to pay a tax
cannot purchase property on sale for the tax. 46 C. 513; 48 C. 395. Officer liable
for imprisoning one to compel payment of an amount which includes illegal fees.
50 C. 78. Hay produced during season next preceding listing is not liable to seizure.
79 C. 295. What proof, including demand, sufficient to procure commitment of de-
linquent taxpayer. 81 C. 367, 369.
S 2395 repealed by Public Acts, 1909, ch. 260, $12, and
Public Acts, 1911, ch. 295, $7.
SS 2396-2407 will be found on pp. 54-60.
§ 2408. Town collectors to account and pay over
monthly. Every collector of town taxes shall, on or before the
fifth day of every month, pay to the town treasurer all moneys
collected by him previous to the first day of that month, as
taxes and interest thereon, and shall at the same time deliver to
said treasurer a complete list of the names of the persons from
whom said moneys were collected, stating therein the amount
of principal and interest paid by each person named on said
list, and the time of such payment.
S 2409. Lists of taxpayers to be kept until settlement
With Collector. All town treasurers shall preserve all said lists
so delivered to them until the next annual audit and settlement
of their accounts with their respective towns, and then deliver
the said lists to the selectmen, who shall keep them until the
accounts of the collector delivering the same are finally settled
with the town.
COLLECTION OF TAXES.
§ 2410. Collector neglecting to deliver money and lists 136
forfeits fees. If the collector of any town shall retain said Rev.;
moneys or lists, or neglect to pay said moneys or deliver said ".
lists, as above required, he shall thereby forfeit his fees for col-
lecting said moneys, and the treasurer shall forthwith inform
the selectmen of such town, in writing, of such retention or
neglect, and said selectmen shall enforce said forfeiture. -
§ 2411. Penalty for violating preceding three sections. 137
Every person violating any of the provisions of §§ 2408, 2409, Rex i:
and 2410 shall forfeit to the town where such violation occurs $9900.
the sum of one hundred dollars; provided that said sections
shall not apply to towns where there may be in force any
special and local system or method, provided by law, for the
collection of taxes.
S 2412. Form of tax Warrant. Warrants for the collec- 138
tion of taxes may be in the following form : #1.
To A. B., collector of taxes of the (here insert the name of $3907. y
the community laying the tax), in the county of y
greeting: By authority of the state of Connecticut, you are
hereby commanded forthwith to collect of each person named
in the annexed list his proportion of the same, as therein
stated, being a tax laid by (name of community), on the
** * * * * * * * * * * * * * * * * * * e º ºs e ºs day of ................................., A. D. 19.......... And you are to
pay the amount of said tax, less abatements, and less taxes
the lien for which has been continued by certificate, to the
treasurer of said (name of the community), on or before the
*** *** * * * * * * * * * * * * * * * * * * * * * e s tº sº as esse day of , A. D. 19.......... And if any
person fails to pay his proportion of said tax, upon demand,
you are to levy upon his goods and chattels, and dispose of
the same as the law directs; and after satisfying said tax and
the lawful charges, return the surplus, if any, to him; and if
such goods and chattels do not come to your knowledge, you
are to levy upon his real estate, and sell enough thereof to
pay his tax and the costs of levy, and give to the purchaser a
deed thereof, or take the body of said person, and him com-
mit unto the keeper of the jail of said county within the
prison, who is hereby commanded to receive and safely keep
him until he shall pay said sum, together with your fees, or
be discharged in due course of law. Dated at............................. this
* * * * * * * s e º se e s sess & sº * * * * * * * * * * * * * * * day of - , A. D. 19..........
A. B., Justice of the Peace.
$ 24.12. The form given need not be strictly pursued. 50 C. 81. Collector
must prove what, including delivery to him of warrant, to procure commitment of
delinquent taxpayer. 81 C. 367, 369.
54
CONNECTICUT TAX LAWS.
139
1848, 1851,
1874, 1887.
Rev. 1888,
$3890.
140
Public Acts,
1907, ch. 74,
§8.
In effect
March 1, 1908.
$ 2413 will be found on p. 61.
Ś 2414 will be found on p. 62.
Liens and Sales.
§ 2396. Tax lien. Its degree of precedence. How en-
forced. The interest of any person in any item of real estate,
which is legally set in his tax list, shall be subject to a lien for
that part of his taxes which is laid upon the valuation of said
interest, as found in said list when finally completed. Said lien
shall exist from the first day of October in the year previous to
that in which said taxes become due until one year after said
taxes become due, and, during such existence, shall take preced-
ence of all transfers and incumbrances, in any wise affecting
said interest in said item, or any part of it, which become mat-
ters of record after said first day of October. As to mortgages,
attachments, and liens, which become matters of record before
said first day of October, said tax lien shall take precedence
only of those which purport to cover or affect said interest in
the whole of said item. Said lien, while it exists as above and
before it is continued by certificate, may be enforced by levy
and sale completed before its expiration. No sale of real estate
for taxes, or foreclosure of any tax lien, shall divest the estate
sold of any existing lien for other taxes.
§ 2396. Tax paid by mortgagee to protect the estate a charge on the land.
14 C. 32. Voluntary payment of tax not recoverable. 24 C. 88; 30 C. 395; 47 C. 294;
51 C. 259. Under former statute, lien was good for all owner’s taxes both on realty
and personalty and took precedence of pre-existing mortgage, notwithstanding owner
had other property subject to levy. 48 C. 243. Foreclosure, after title has become
absolute, is a “transfer.” 46 C. 243. Owner of equity of redemption acquires no title,
by purchase at tax sale, against mortgagee. 48 C. 395. Land is not rightly listed
or iiened in name of agent. 59 C. 423. Lien is independent of demand for, or attempt
to collect, the tax. 59 C. 521. Land now subject to lien only for tax on itself.
60 C. 117. This section simply fixes a time beyond which tax lien shall not have
precedence over other liens. 68 C. 294. Full tax on three pieces of land not col-
lectible by foreclosing lien on two pieces. 74 C. 94.
Tax liens in New Haven; existence and precedence. The
lien for taxes provided by section 2396 of the general statutes
shall, as to real estate situated within the town of New Haven,
exist from the first day of June in the year previous to that in
which such taxes become due, and the precedence of such lien
shall be determined as of the first day of June and not of the
first day of October, but in all other respects as provided in
said section.
COLLECTION OF TAXES.
55
S 2397. Foreclosure of tax liens. Jurisdiction. The tax
collector of any town, city, borough, or school district, and the
chairmen of other communities, may bring suit for the fore-
closure of tax liens in the name of the community by which the
tax was laid, and all communities having tax liens upon the
same piece of land may join in one complaint for the foreclos-
ure of the same, in which case the amount of the largest tax
shall determine the jurisdiction of the court, and the court hav-
ing jurisdiction may limit a time for redemption, or order the
sale of the property, or pass such other decree as it shall judge
proper.
§ 2397. Tax debt is recoverable only from party against whom it is assessed,
or his immediate representatives. 74 C. 683.
S 2398. Sale of equity or particular estate under tax
levy. In selling, under the levy of a tax warrant, the equity of
redemption, or interest for life or years, which any person has
in any real or personal estate, in case it is unnecessary to sell
the whole thereof, an undivided portion shall be sold, unless it
be an interest for a term of years, in which case the sale shall
be of the whole interest for a definite portion of said term.
s 2399. Mode of selling land for taxes. When a collec-
tor shall levy a tax warrant on real estate, he shall prepare du-
1887.
Rev. 1888,
$3891.
1895, ch. 231.
142
1871, 1887.
Rev. 1888,
$3892.
143
1848, 1874,
1887
plicate notices thereof, containing the name of the taxpayer, Rey. lºss.
the amount of the tax, a description of the property levied
upon, and the time and place of sale, one of which he shall post
on that signpost in the town where the land to be sold is sit-
uated, which is nearest to said land, and the other he shall file
in the town clerk's office of said town, which posting and
filing shall be done not more than ten and not less than nine
weeks before the time of sale, and shall constitute a legal levy
of said warrant upon the real estate therein referred to. He
shall also publish a similar notice for three successive weeks,
at least once a week, in a newspaper published in said town,
if any there be; otherwise in a newspaper published in the
county, beginning not more than ten and not less than nine
weeks before the time of sale. He shall also send by mail,
postage prepaid, to the delinquent taxpayer and to each mort-
gagee, lien holder, and other record incumbrancer, whose in-
terest in said property will be affected by said sale, a similar no-
tice at least four weeks before said sale, addressed to his place
of residence, if known to the collector, otherwise to his place of
residence as given in the records of said town. Said collector, if
he deem it desirable, may adjourn said sale from time to time
1835, ch. 44.
56 CONNECTICUT TAX LAWS.
by causing public notice of such adjournment and the time and
place of such adjourned sale to be given at the time and place
mentioned in said notices. At the time and place mentioned in
said notices, or, if said sale be adjourned, at the time and place
specified at the time of adjournment as aforesaid, said collector
shall sell at public auction enough of said estate to pay the
taxes with the interest allowed by law and his fees, and within
one week after such sale shall execute a deed thereof to the
purchaser and lodge the same in the office of the town clerk of
said town, where it shall remain unrecorded one year from the
date of such sale, and if the delinquent taxpayer or any person
interested in the estate shall within such time pay or tender to
the purchaser the amount paid by him, with twelve per cent.
interest, such deed shall be delivered to the person paying or
tendering the money who, if not the person whose primary
duty it was to pay the tax, shall have a claim against the per-
son whose primary duty as between themselves it was to pay
said tax for the amount so paid, and may add the same to any
claim for which he has security upon the premises sold. If the
purchase money and interest shall not be paid within said year,
the deed shall be recorded and have full effect.
§ 2399. Several collectors cannot join in one deed lands sold by them sev-
erally. 2 R. 437. Under revision of 1821, notice to taxpayer before making dis-
tress unnecessary, and a demand of personal property before taking real estate un-
necessary. 7 C. 505; see 30 C. 401. Time within which deed should be executed.
. 50 Demand not necessary to make tax due but a prerequisite of a levy.
30 C. 401. No equitable ground for reconveyance, where land legally assessed is
sold under a void warrant, without indemnifying the purchaser. 30 C. 404. One
whose duty requires him to pay a tax cannot be a purchaser of the property when
sold for the tax. 46 C. 518; 48 C. 395. Collector must sell by metes and bounds
unless tax debtor’s interest is an undivided one; and the sale must be conducted in
the fairest manner. 47 C. 190.
144 S 1018. Tax Warrant sale. Injunction; adjournment.
## When any temporary injunction shall be granted to restrain a
§1283. sale on execution or tax warrant, the injunction order may di-
rect the levying officer to adjourn the sale in such manner and
for such time as the order may prescribe; and if no such direc-
tion be given, said officer, nevertheless, may adjourn the sale,
from time to time, while the injunction remains in force; and
while such sale shall be so adjourned, the lien created by the
levy shall remain in force.
145 § 2400. Form of collector's deed. The deed given by
sº lift any collector for real estate sold by him for taxes shall be in
ev. 1888, tº §
$3894. substance in the form following:
Know all men by these presents, that, whereas the (here
insert the name of the community) did on the..................... day of
** * * * * * * * * * * * * * * * * * * * * * * * * * , 19......, lay a tax of mills on the dollar on
COLLECTION OF TAXES.
its grand list next to be (or last) perfected, a rate bill for
which, and for a military commutation and poll tax (if such
be the fact), in all respects made out according to law with a
warrant thereto attached, was placed in my hands, I being
the duly appointed and qualified collector thereof, for collec-
tion, which tax became due on the........................ day of … y
19.; and, whereas A. B., upon demand made, neglected and
refused to pay the tax set opposite his name in said rate bill,
and thereupon, on the .............................. day of … , 19......, I
levied upon the parcel of real estate hereinafter described for
that portion of said tax which was assessed thereon, to wit:
$…~~~ and accrued interest (or if the levy was for the
whole tax, for the amount of said tax, to wit: $.......................... and
accrued interest) and gave due notice thereof to said tax-
payer and to..................... as by law provided, which real estate so
levied upon is situated in........................ and bounded........................ , and
on the..................... day of..................... , 19......, no one having previously
tendered me said tax with interest and my fees, in pursuance
of said levy, and in accordance with the terms of said notices,
I sold at public auction the whole of (or the following portion
of) said real estate of.............................. (to wit) to C. D., inasmuch
as no one offered to take any less thereof for the amount due,
for the sum of $........................ , being the amount of the tax levied
for, with interest, and my fees. Now, therefore, in considera-
tion of the premises, and of said sum of money, received to
my full satisfaction, of said C. D., I hereby bargain and sell
unto him the premises last above described, with the appur-
tenances, to have and to hold the same to him and his heirs
forever. And, also, I, the said collector, do by these presents
bind myself and my heirs, forever, to warrant and defend the
above granted and bargained premises to the said grantee,
his heirs and assigns, against all claims and demands arising
from any necessary act omitted or unlawful act done by me
in connection with the aforesaid levy or sale which impairs
the same. In witness whereof I have hereunto set my hand
and seal this........................ day of.… , 19.......
Signed, sealed, and delivered E. F., (Seal).
in presence of - Collector as aforesaid.
(Usual form of acknowledgment.)
§ 2401. Collector's deed as evidence. Irregularities. 146
Penalty. Any deed, or the certified copy of the record of any ... 1887.
deed, purporting to be executed by a tax collector and similar, “àsº
or, mutatis mutandis, in substance similar, to the above, shall be
58
CONNECTICUT TAX LAWS.
prima facie evidence of a valid and unincumbered title in the
grantee to the premises therein purported to be conveyed, and
of the existence and regularity of all votes and acts necessary
to the validity of the tax therein referred to, as the same was
assessed, and of the levy and sale therefor, and no tax collector
shall be required to make return upon his warrant of his doings
thereunder. No act done or omitted, relative to the assess-
ment or collection of a tax, including everything connected
therewith, after the vote of the community laying the same, up
to and including the final collèction thereof or sale of property
therefor, shall in any way affect or impair the validity of such
tax as assessed, collected, or sought to be collected, or the vali-
dity of said sale, unless the person contesting such validity shall
show that such act done or omitted caused said tax to be greater
than it would have been had a tax of the same per cent. in favor
of said community been in all respects legally assessed against
the taxpayer, or did or would have put him to a greater expense
in redeeming the property sold than if the same had been sold in
all respects according to law, or that the collector neglected to
mail the notice by law required to him, or to those with whom
he is in privity of title, and who have a right to notice of such
sale, and that he or they in fact did not know of such sale with-
in one year after it was made; provided, said property was by
law liable to be sold to satisfy said tax; but the fact that the
collector charged or received illegal fees upon such sale shall in
no wise impair its validity, unless the person contesting it shall
show that the taxpayer or some one interested in the property
sold tendered the lawful tax, interest, and fees to the collector,
before such sale, or the purchase money with interest, less the
excessive fees, to the purchaser within one year after it was
made.
S 2402. Penalty for Official misconduct. Every assessor,
member of the board of relief, selectman, committee, or collec-
tor, who shall do any unlawful act, or omit to do any necessary
act connected with the levy, assessment, or collection of any
tax, shall forfeit fifty dollars to the person aggrieved thereby, to
be collected by such person in an action on this statute, and
every collector who shall charge or receive any illegal fees
shall, in addition to said sum of fifty dollars, also forfeit double
the amount of such illegal fees to the person aggrieved to be
collected as aforesaid.
COLLECTION OF TAXES.
§9
§ 2403. Continuance of tax lien by Certificate. Dis-
Charge Of same. The tax collector of any town, city, borough,
or school district, and the chairman of the committee of other
communities, may continue any tax lien upon any real estate
by causing to be recorded in the land records of the town in
which the real estate is situated, within the first year after the
tax becomes due, his certificate, describing the real estate, the
amount of the tax, and the time when it became due ; and
thereupon such tax, with the interest thereon at seven per cen-
tum per annum in lieu of nine per centum, shall remain a lien
upon such real estate from the recording of such certificate,
until paid; and any tax lien so continued, when the tax has
been paid, may be discharged by a certificate of the then col-
lector of taxes recorded in such land records.
§ 2403. Certificate for tax assessed on building alone not invalid for including
land also. 51 C. 259. Certificate must give data showing correct amount of tax
itself. 67 C. 528. Liens for ordinary taxes hold until discharged by payment. 79
C. 40. Under former statute, foreclosure of municipal assessment liens not affected
by five-year limitation for bringing suit. 79 C. 41.
Notice Of continuance of tax lien by Certificate. Other
notices. Whenever any collector of town taxes shall file with
the town clerk his certificate for the purpose of continuing the
lien of any tax upon real estate, it shall be his duty at the same
time, or within thirty days thereafter, to give notice to the
person in whose name such property appears of record, that
such certificate has been filed, which notice shall contain a
statement of the original amount of such tax, and if the person
to whom such notice is sent is not the person against whom
said tax was assessed, such notice shall contain the name of the
person against whom said tax was assessed. The foregoing
notice shall not be required in cases where the collector, within
thirty days prior to the filing of such certificate, has given
notice to the person who appears of record to be the owner of
his intention to file such certificate of lien. The notices re-
quired herein shall not take the place of other notices now re-
quired by law, nor shall a failure to give the notices required by
this act invalidate the collection of the taxes or the certificate
of lien.
S 2404. Fees relative to tax liens. The fee of town
clerks for recording a tax lien shall be twenty-five cents, in ad-
dition to which sum there shall be allowed in favor of the
municipality filing such lien the sum of fifty cents, making a
total of seventy-five cents, which shall be collected in addition
to the tax so secured; but nothing in this section, $ 2394, or
148
1874, 1875,
1879.
Rev. 1888,
3896.
1893, ch. 62.
1895, ch. 231,
$2.
1903, ch. 145,
§2.
149
Public Acts,
1907, ch. 266.
150
1883.
Rev. 1888,
$3897.
60
CONNECTICUT TAX LAWS.
151
1877, 1887.
Rev. 1888,
$3898.
152
Rev. 1875,
p. 164, $18.
Rev. 1888,
$3900.
153
1881.
Rev. 1888,
$3901.
1903, ch. 145,
§3.
§§ 2396 to 2403, both inclusive, shall affect any municipality or
community for which special provision has been made by
Statute. ;
§ 2404. Exception of municipalities and communities under special statutory pro-
visions construed. 60 C. 119.
S 2405. Collector not to sell land without notice to in-
Cumbrancers. No collector of taxes shall levy upon and sell
under his warrant any real estate which is subject to a mort-
gage, lien, or other incumbrance appearing of record at the
time of such levy, unless he shall have sent by mail, postage
prepaid, a written notice directed to the holder of every such
mortgage, lien, or incumbrance, at least four weeks before such
sale, in manner and form as specified in § 2399.
§ 2405. This section does not affect the rule that one whose duty it is to pay
the tax cannot buy the property at the tax sale. 48 C. 395.
§ 2406. Relief from levy on body by taking poor debtor's
Oath. When any person, committed to jail by the collector for
the nonpayment of any tax, except poll and military taxes,
shall be poor and unable to pay it, he may apply to take the
poor debtor's oath, giving the requisite notice to the mayor,
warden, or one of the selectmen or committee, of the com-
munity laying such tax; and if admitted to take such oath, the
community shall pay such collector the amount of the tax, and
the costs occasioned by the commitment therefor, if made with-
in eight months after the time when such tax became payable.
S 2407. Taxes may be collected by suit. All taxes, prop-
erly assessed, shall become a debt due from the person, per-
sons, or corporation, against whom they are respectively as-
sessed, to the city, town, district, or community in whose favor
they are assessed, and may be, in addition to the other reme-
dies provided by law, recovered by any proper action, in the
11ame of the community in whose favor they are assessed; but
the bringing of an action under this section shall in no way
whatsoever affect the life of the lien given under section 2403,
or the right to bring action of foreclosure under the same;
provided, that a substantial recovery by either of such remedies
shall bar a recovery by any other remedy. .
§ 2407. Statute gives a simple remedy and dispenses with prolixity in pleading.
58 C. 526. Special provision as to collection does not exclude general statutory pro-
visions. 60 C. 117. Action by state against railroad company for taxes, warranted
by usage if not by this section. 60 C. 334; 70 C. 602. . Death of collector for both
town and city of Hartford. 66 C. 294. Assessments of benefits not within the law
authorizing collection of interest on unpaid taxes. 67 C. 162. Tax on whole piece
may be recovered by foreclosure of lien as to wife's half interest. 79 C. 633. Tax
not “a debt due by book to balance book accounts”; suit to collect not barred by
$1110 of the General Statutes. Cromwell vs. Savage. 85 C. 000.
TAX COMMISSIONER.
61
§ 2366. Collector to report to town clerk mistakes in 154
assessment. The collector of town taxes in any town shall Aerº
1888,
report to the town clerk all property liable to assessment there- $887%
in which is not assessed or is assessed to wrong parties, as soon
as such fact shall come to his knowledge, and the town clerk
shall make a proper memorandum thereof, to be kept in his
office for the use of the board of assessors of such town.
TAX COMMISSIONER.
Appointment, Duties and Powers.
§ 2413. Appointment and duties of tax commissioner. 155
The governor shall, on or before the first day of June, 1905, 1901, ch. 62.
and quadrennially thereafter, nominate, and, with the advice
and consent of the senate, appoint, a tax commissioner, who
shall hold office for four years from the first day of July in the
year in which he is appointed, unless sooner removed by the
governor for cause; and the governor shall fill any vacancy
occurring during said term for the unexpired portion thereof.
The comptroller shall provide and furnish a suitable room in
the capitol for said tax commissioner, and provide him with
necessary books, blanks, and stationery. Said tax commis-
sioner shall, before entering upon the duties of his office, take
the oath by law provided for executive and judicial officers;
and in the performance of his duties he shall have power to
administer oaths to any person. Said tax commissioner shall
visit the towns in this state and inquire into the manner in
which the laws relating to listing and assessing property tax-
able therein are executed by the assessors and boards of relief,
and whether all persons and property taxable in such towns
are, in fact, justly assessed and taxed, and whether all taxes
which are due and collectible are, in fact, collected; and for the
purpose of such inquiry he shall have power to summon any
persons in such towns before him, and examine them under
oath, and to compel the attendance of any such witnesses, and
the production of books and papers, by suitable process. No
such witness shall be excused from testifying or from produc-
ing books or papers on the ground that such testimony or the
production of such books or papers will tend to incriminate
him, but such evidence or production of books or papers shall
not be used in any criminal proceedings against him. If any
62 CONNECTICUT TAX LAWS.
person disobeys such process, or, having appeared in obedience
thereto, refuses to answer any question put to him by said com-
missioner, said commissioner may apply in writing to any
judge of the superior court, setting forth such disobedience to
process or refusal to answer, and said judge shall thereupon
cause such person to come before him and shall inquire into
the facts set forth in such application, and may thereupon com-
mit such person to jail until he shall comply with the provi-
sions of this section. -
156 § 2414. Member of board of equalization. Reports.
1901, ch. 123. Said tax commissioner shall be a member of the board of
equalization, and shall annually report to said board the result
of his official inquiries. He shall also make a biennial report
to the governor, in which he shall mention any imperfections
in the laws as to taxation, or in their execution, which he may
think proper to bring to the notice of the general assembly, and
from time to time may suggest any further statutory provi-
sions which he may deem desirable. All fees of witnesses, or
for the service of subpaºna or capias issued by said commis-
sioner, or by a judge of the superior court, upon the application
of said commissioner, shall be paid by him and allowed him as
part of his incidental expenses.
#. S 2359. Board of equalization. Its constitution, and
Rey, issà, powers. The treasurer, comptroller, and tax commissioner
lsº, 159 shall constitute a board of equalization, and shall meet annual-
#; ; ; ly, on the second Tuesday of April, and equalize and adjust the
19; ºn * assessment list of each town by adding to or deducting from
its list, or any part thereof, such amount as in their judgment
may be necessary to raise or lower the list of any town to the
actual cash value of the property therein contained. When
said board proposes to increase the list, or any part thereof, of
any town the tax commissioner shall give notice, by mail, to
the first selectman of such town, of such proposed increase and
the amount thereof, fixing a time, not less than one week after
the time of mailing such notice, when and place where appear-
ance may be had on behalf of such town, to be heard concern-
ing such increase or the amount thereof; and said increase
shall not be finally made until after such hearing, or, if no
appearance be had, the time fixed for such hearing. Such lists,
after they have been so equalized and adjusted, shall constitute
the general list of the state upon which state and county taxes
shall be imposed. The deputy treasurer shall be, ex officio, the
clerk of said board.
TAX COMMISSIONER.
63
§ 2360. Notice to town clerk of changes by board of
equalization. If the board of equalization shall add to or de-
duct from the list of any town, the tax commissioner shall, on
or before the tenth day of June, annually, give notice thereof
to the town clerk of such town, who shall thereupon add to or
deduct from said list such amount as may have been added or
deducted by said board; and state and county taxes shall be
levied and collected on such list thus added to or reduced.
S 2364. Quadrennial return of municipal debt and ex-
penditure. Penalty. The treasurer of every county, city,
borough, fire district, and town shall, on the second Monday
of October, 1908, and in every fourth year thereafter, make and
return to the tax commissioner a clear and accurate statement,
under oath, of all the items constituting the particulars of the
total indebtedness of such county, city, borough, fire district,
or town, on the first day of October next, preceding such re-
turn ; the purpose and object for, and the year in which such
indebtedness was incurred; the form in which the same exists,
and when payable; the amount actually raised by such corpora-
tion during the year next preceding said first day of October,
by taxation and by loan, and the amount actually expended
during said period for interest, roads, paupers, salaries, schools,
police and fire departments, and the rate per centum of taxes
laid during said period, and such additional information re-
garding the same as the tax commissioner may require. Every
such officer who shall fail to make and return such statement
within one month after the time limited herein shall forfeit to
the state one hundred dollars.
S 2365. Tax Commissioner to furnish blanks, and pub-
lish returns. The tax commissioner shall, on or before the
first day of September, 1904, and in every fourth year there-
after, furnish to said officers printed blanks, adapted to such
returns, and shall without delay publish said returns, so as to
exhibit the same by counties, and show their several aggre-
gates, and send one copy thereof to the town clerk of every
town, the mayor of every city, the warden of every borough,
and the treasurer of every fire district. Said returns shall be
kept on file in the office of such officer and at all times open to
public inspection.
158
1851.
Rev. 1888,
$3866.
1895, ch. 146.
19|| ch. 204,
159
1879.
Rev. 1888,
$3870.
1905, ch. 22.
1907, ch. 204,
$1.
1909, ch. 105,
$1.
160
1879.
1969, ch. 105,
§2.
64
CONNECTICUT TAX LAWS.
161
Public Acts,
1907, ch. 204,
§2.
162
Public Acts,
1907, ch.
§3
163
1851, 1883,
Rev. 1888,
§1983.
Taxing officers to report to tax commissioner. Penalty.
The tax commissioner shall, annually, cause to be prepared by
the officers of the several towns, cities, and boroughs having in
charge the assessment, collection, or receipt of taxes, complete
statements relating to said matters of taxation during the pre-
ceding year, such statements to be made upon printed blanks
to be prepared and furnished by the tax commissioner to all
such officers at least thirty days before the date prescribed by
said tax commissioner for the filing of said statements. Any
person, officer, or board of officers who shall neglect to file a
true and correct report in the office of the tax commissioner
at the time and in the form required by said tax commissioner
or who, in making and filing such report, includes therein any
wilful misstatement shall forfeit fifteen dollars to the state.
Report by tax commissioner to board of equalization.
The tax commissioner shall, in addition to any other reports re-
quired by law to be made by him, annually collate and pre-
pare, from the reports provided for in section two and such
other information as he may obtain, statistics concerning the
assessment and collection of taxes during the preceding year,
and report the same to the board of equalization; and said tax
commissioner shall, annually, cause to be printed so much of
the report herein provided for as will show the methods and
manner of the assessment and collection of taxes and the
amount of such taxes levied and collected in the several towns,
cities, and boroughs.
COUNTIES.
§ 1752. County taxes, how laid and Collected. When
the county commissioners in any county shall deem it neces-
sary to levy a tax upon its inhabitants, they shall call a meeting
of the representatives for the time being, chosen to the general
assembly from all the towns in the county, and the senators
resident in the county, who may impose such tax as may be
deemed necessary upon such towns; and the clerk of the su-
perior court shall be clerk of said meeting, and record its pro-
ceedings in the records of said court. Said tax shall be im-
posed upon the towns in proportion to their respective lists last
made and completed, and be payable at such time as said meet-
ing may prescribe; and said clerk shall draw and sign an order,
upon each town, for its tax so imposed, in favor of the county
COUNTIES.
65
treasurer, of which notice shall forthwith be given by said clerk
to one of its selectmen; and if any town shall neglect to pay its
tax, by the time prescribed, said treasurer shall report such
neglect to said clerk, who shall record it, and issue an execu-
tion against the goods and estate of the inhabitants of such
town, in the name of the county treasurer, returnable in sixty
days, directed to the sheriff of said county or his deputy, for
the amount of the tax remaining unpaid, to be proceeded with
as executions in civil actions.
S 1753. Courthouses and jails; repair and building.
When it shall be necessary to build or repair a courthouse or
jail in any county, or acquire land for courthouse or jail pur-
poses, it shall be done at the expense of the county, and the
taxes necessary for that purpose shall be levied and collected in
manner aforesaid; except that when a courthouse or jail, or its
appurtenances, shall, in the opinion of the county commis-
sioners, need repairs which will not cost over six hundred dol-
lars, and cannot be defrayed out of the moneys in the county
treasury, they shall make an estimate of the expense of such
repairs, which shall be recorded by the clerk of the superior
court for said county; and shall apportion the amount of such
estimate among the towns in such county, in proportion to
their respective lists last completed; and the same may be col-
1ected in the manner provided in § 1752.
§ 1754. Meetings of senators and representatives;
County auditors. The representatives chosen to the general
assembly in each county, and the senators resident in the same
county shall meet on the third Tuesday of January, in the year
1903, at two o'clock in the afternoon, and biennially thereafter,
at a suitable place in the state capitol, to be designated for that
purpose by the speaker of the house of representatives. When
so met, they shall be called to order by the representative who
is the senior in years, and shall then choose a chairman and
clerk. They may adjourn said meeting from time to time, but
shall not hold an adjourned meeting after the rising of the
general assembly. They shall, at said meeting, appoint from
their own number two auditors, who shall not be selected from
the same political party, who shall examine and audit the ac-
counts of the county commissioners, county treasurer, and
jailer for the current fiscal year and for the next fiscal year;
and at said meeting the said senators and representatives may
make specific appropriations for any of the items of county ex-
164
1851, 1868.
Rev. 1888,
§1984.
165
1874, 1877,
1883, 1887.
Rev. 1888,
§1985.
1901, ch. 26.
66
CONNECTICUT TAX LAWS.
166
1878.
Rev. 1888,
§1986.
167
1861, 1877.
Rev. 1888,
§1977.
penditure for the two fiscal years next ensuing, or for the re-
pairs and alterations of the jail, jails, county houses, and county
courthouses during the same period, and may lay any tax upon
the towns of their county for any county purposes; but such
tax shall be imposed upon the towns in proportion to their re-
spective lists, last made and completed, and be payable at such
time as said meeting may prescribe.
§ 1755. Minutes of meeting how preserved. The clerk
of said meeting shall transmit its proceedings to the clerk of
the superior court in the county, who shall record the same in
the records of said court. If at said meeting a tax shall have
been laid, the clerk of said court shall draw and sign orders,
and proceed in all respects concerning such tax as is provided
in § 1752. .
S 1746. Treasurer's duties. Every county treasurer
shall keep an account of the county taxes, of the fines and for-
feitures belonging to the county, and of its receipts and ex-
penses; and shall make an annual statement of such account
for the preceding fiscal year, which shall be audited by the
auditors appointed by the senators and representatives of the
county, and shall pay out the moneys of the county upon law-
ful order of the county commissioners.
SCHOOL, DISTRICTS.
$ 2177. May lay taxes; other powers. Every school
district shall be a body corporate, and shall have power to sue
and be sued, to purchase, receive, hold, and convey real and
personal property for school purposes; to build, purchase, hire,
and repair schoolhouses, and supply them with fuel, furniture,
and other appendages and accommodations; to establish
schools of different grades; to purchase globes, maps, black-
boards, and other school apparatus; to establish and maintain
a school library; to employ teachers, except for such time as
the town may direct the school visitors to employ the teachers,
and shall pay the wages of such teachers as are employed by
the district committee in comformity to law; to lay taxes and
borrow money for all the foregoing purposes; and to make all
lawful agreements and regulations for establishing and con-
ducting schools, not inconsistent with the regulations of the
town having jurisdiction of the schools in such district.
§ 2177. A schoolhouse is not an outhouse within the meaning of the statute
SCHOOL DISTRICTS.
67
relating to burglarious entrance of outhouse. 10 C. 144, 145. Every inhabitant of
a school district is a party to a suit brought against it and his property may be
taken on an execution issued against it. 10 C. 395. See 26 C. 527. A vote laying
a tax is sufficiently definite if it is reasonably clear that the tax was imposed for
legitimate purposes. 12 C. 437-439. Districts may sue by the name by which they
are generally known. 13 C. 227. What is sufficient warning of meeting of school
district. 13 C. 234. The records of a school district are evidence of its votes in a
*
suit to which it is a party. 13 C. 235. The votes and proceedings of school districts,
if within their jurisdiction, will be liberally construed. 15 C. 332, 454. The character
and cost of school buildings, within broad limits, is left to the school district. Courts
will not interfere with this discretion except in clear cases of abuse. 25 C. 227; 63
C. , 131. Extent of discretionary, power of school district illustrated. . 25 C. 227, 228.
Schoolhouse may not be used for religious purposes against objection of taxpayer,
and injunction will lie against such use. 27 C. 503-505. (See § 2186.) A school dis-
trict has all necessary power to establish and maintain a school within its limits. 33
C. District committee must obey the vote of the district as to rooms and
teachers; the committee’s authority is contingent on the district failing to act. 33 C.
304. A debt owed by a school district may be taken by foreign attachment. 53 C. 509.
Status of teacher as to district defined. 53 C. 509. School districts are limited in
power to raise and expend money for the sole purposes set forth in the statute.
60 C. 234, 235
S 2415. School district taxes, levied on What. All taxes
imposed by any school district shall be levied on the real estate
situated therein, and the ratable personal property and polls of
those persons who belonged to said district at the time of lay-
ing such tax, which polls shall be set in the list at one hundred
dollars each, and upon any manufacturing or mechanical busi-
ness, subject to taxation, which is located or carried on in said
district, not including therein the value of any real estate sit-
uated out of the district, and also upon any mercantile business
carried on in said district by any person or persons who do not
reside in the town in which said school district is situated; and
neither the business so taxed nor any real estate in said district
shall be taxed in any other district.
§ 2415. Real estate in any district taxable there whatever owner’s residence.
4 D. 376; 11 C. 479. Votes imposing school taxes inartificially drawn held valid.
15 C. 331. Rate bill not invalid because it did not show on what list laid. 15 C. 447.
Personal property of deceased person’s estate in settlement taxable in district of
his domicil at death. 38 C. 443.
§ 2416. Town poorhouse property taxable for school-
house. When any school district having within its boundaries
any town almshouse and farm, shall impose any tax for the
purpose of building or repairing its schoolhouse, said real
estate owned by said town shall not be exempt from such taxa-
tion.
S 2417. Land partly in district. Assessment of part in
district. When real estate in any district is so entered in the
list of the town in common with other real estate situated out
of said district that there is no distinct and separate value put
by the assessors upon the part lying in said district, one or
more of the assessors of the town in which said property is sit-
uated shall, on application of said district, value said part lying
169
1856, 1860,
1878, 1883.
Rev. 1888,
§3908.
170
1877.
Rev. 1888,
$3909.
171
1856, 1874.
Rev. 1888,
$3910.
68
CONNECTICUT TAX LAWS.
172
1856.
Rev. 1888,
§3911.
173
1859.
Rev. 1888,
§3912.
174
1866.
Rev. 1888,
§3913.
175
1859.
Rev. 1888,
§3914.
in said district and return a list of the same to the clerk of said
district; and notice of such valuation, and of the meeting of the
assessors and selectmen in § 2418 mentioned, shall be given by
the district committee in the same way as a notice for district
meetings.
§ 2417. Doings of assessors under this section upheld and construed. 15 C. 447.
S 2418. Board of relief. Deductions for indebtedness.
At the end of ten days after such return of said list, the asses-
sors and selectmen of the town shall meet in such place as said
committee shall designate in such notice, and shall have the
same power, in relation to such list, that the board of relief has
in relation to town lists; and no deduction or abatement shall
be made on account of the indebtedness of the owner of any
real estate so taxed, unless both the debtor and the creditor
belong to said district; and such list, when perfected by said
assessors and selectmen, shall be lodged with the town clerk;
and said valuation shall be the rule of taxation for said real
estate by said district for the year ensuing; and said assessors
shall be paid by said district a reasonable compensation for
their services.
§ 2419. Listing of real estate and polls omitted from
toWn list. When any real estate in any district has not been
put into the town list, or when any polls in any district, liable
to taxation, have not been entered in said list, one or more of
the assessors of the town in which such omission has occurred,
on application of said district, shall value such real estate, and
make a list of said polls, and add such property and polls to the
list of the district.
§ 2420. Assessment of land with title changed since
town list. When a district lays a tax on the town list last
completed, and the title to any real estate has been in any way
changed between the first day of October next preceding and
the time of laying said tax, one or more of the assessors of the
town in which such change of property has occurred, on appli-
cation of such district, shall value said real estate in the name
of the person owning it at the time of laying said tax, and de-
duct the same from the list of the person in whose name it
stood on the town list.
S 2421. Mode of such assessment. The assessors in
performing the duties mentioned in §§ 2419 and 2420, shall pro-
ceed in the manner prescribed for assessing real estate in §
2417.
SCHOOL DISTRICTS.
69
S 2198. Collector and other officers of district. Each
school district, unless otherwise provided by law, shall choose Rev.
by ballot, at the annual meeting, a committee of not more than
three persons, a clerk, who shall be sworn, a treasurer, and a .31.
176
1856.
1889, ch. 47
collector, who shall hold their respective offices for the period isjä, ö, 20.
of one year from the fifteenth day of July next succeeding, and *
until others are chosen and qualified; and any resident of the
district so chosen who shall refuse or neglect to perform the
duties of the office, shall pay five dollars to said district; but
any new district may at its first or at any subsequent meeting,
called by the selectmen of the town, choose its officers who
shall hold office till the annual meeting of such district. The
members of the district committee shall be residents of the
district; but the other offices may be filled by any inhabitants
of the town to which said district belongs.
§ 2198. Majority of ballots cast is requisite for election of any of the officers.
42 C. 34. An adjourned meeting may hold an election of officers. 42 C. 34. Former
officer holds over only until a legal election of his successor. 42 C. 35.
S 2203. Duties of Collectors. The clerk, treasurer, and
collector of each school district shall exercise the same powers
and perform the same duties, in their respective districts, as the
clerks, treasurers, and collectors of towns do in their respective
to WinS.
§ 2203. The records of a school district are legal evidence of its proceedings in
a suit to which it is a party. 13 C. 235. The clerk should take the oath of office be-
fore performing any regular official act. 15 C. 333. What are official acts of the
clerk. 15 C. 333.
§ 2204. Bonds may be required. Any district may re-
quire the treasurer and collector respectively to give bonds to
the district, to the approval of the district committee, for the
faithful discharge of the duties of their respective offices, be-
fore assuming such duties.
§ 2271. Tax in city school districts. No town which
includes a city within its limits shall be required to expend for
school purposes in any year a greater sum than would be raised
by a tax of one mill on its grand list, if said city is organized
into one or more school districts by which a sum has been ap-
propriated for the support of public schools during the year in
which such tax would be payable, sufficient, with the income
derived from other sources, to pay the wages of teachers, the
cost of fuel, and the incidental expenses of the public schools of
said district or districts for at least thirty-six weeks of said
year; provided, that said sum shall be paid, without abatement,
Rev.
178
1856.
1888,
$2181
Rev.
179
1870.
1888,
$2239
70
CONNECTICUT TAX LAWS.
180
1860.
Rev. 1888,
$2240.
181
1878.
Rev. 1888,
$2182.
on or before the first of March next following the time at which
the town tax shall have become due, to the several school dis-
tricts in the town, in proportion to the number of children in
each, at the last preceding enumeration, between the ages of
four and sixteen years.
§ 2272. Neglect to lay school tax. Every town which
shall neglect or refuse to provide for the support of its schools
shall forfeit to the state a sum equal to the amount which it is
required to raise and appropriate.
§ 2205. Records and papers to be open to inspection.
Penalty. All records and papers relating to or affecting the
interest of any school district shall at all times be open to the
inspection and examination of any person liable to pay taxes in
said district. Every clerk of a school district wilfully con-
cealing, refusing, or neglecting to furnish reasonable access to
any such records or papers, or giving false or incorrect infor-
182
|Public Acts,
iº ch. 137,
mation as to the same, shall be fined not more than twenty-
five dollars.
Taxation for payment of debts of joint districts. Col-
lector’s duties. Whenever any school district which shall
hereafter become indebted by judgment for indebtedness here-
after incurred shall be located in two or more towns, the com-
mittee of such school district, or, if there be no district commit-
tee for said district, the selectmen of the town in which the
schoolhouse in such district is located, shall cause a tax suffi-
cient to pay such indebtedness as shall be presented or ex-
hibited to said committee or selectmen, as the case may be, by
the judgment creditor or creditors, including the cost of levy-
ing and collecting such tax, to be laid, upon and according to
the levies or assessment lists of said towns last before com-
pleted, on the district in the manner provided by law for school
district taxes, except that, when there is no district committee
for said district, the selectmen of said town wherein the school-
house is located shall perform the duties required by law of
the district committee therein, and the tax collector of said
town shall perform the duties of tax collector of said district.
Said tax shall be collected and paid to said judgment creditor
or creditors, and to the persons entitled to fees and compensa-
tion for levying and collecting said tax. -
SCHOOL DISTRICTS.
71
Consolidated Districts.
§ 2219. Tax upon adjustment of property after Con-
Solidation how raised. Such towns [i. e., towns in which
school districts have been consolidated] shall assume the prop-
erty and be responsible for the debts of the districts within
their respective limits. Such property shall be appraised and
the amount of the debts estimated under the direction of the
town, and the appraised value of such property may be raised
by a tax to be laid by the town on its grand list next com-
pleted; and if such tax is raised, the taxpayers in, each of the
districts previously existing shall be paid or credited on the
rate bill with their respective proportions of any excess of the
property of such district over and above its liabilities, as ascer-
tained by the town; or the difference in the value of the prop-
183
1867.
Rev. 1888,
$2198.
erty of the several districts may be adjusted in any other man-
ner agreed upon by the parties in interest. Permanent funds
vested in any town for school purposes shall remain in charge
of the school fund treasurer of the town.
§ 2219. Failure to make the adjustment herein provided for, does not relieve
town of liability for interest which accrued during period of consolidation. 78 C. 319.
§ 2220. Time for paying tax extended. Whenever any
town shall have assumed control of and appraised the school
property as provided in § 2219, the town may, by vote in town
meeting, extend the time in which the taxpayers of any district
or districts shall be required to pay the excess of assessment
over the appraised value of the property in such district for a
period not exceeding five years, and all the property belonging
to the school districts over which any town has assumed or
shall assume control shall be vested in such town to be held for
school purposes so long as so required, and may be sold and
deeded by said town when not required for school purposes.
§ 2227. Payment of debts of such district. If any such
district has, or shall, become liable, by judgment or otherwise,
to pay any claims or demands upon it, or if expenses and liabili-
ties have been or shall be incurred by it in settling up its affairs,
after consolidation, the selectmen of said town, upon the re-
quest of said district, shall pay the same and charge the amount
184
1887.
Rev. 1888,
§2199.
185
1879.
Rev. 1888,
$2206.
to the district, and said amount shall be raised by the selectmen .
adding the same to the tax to be laid by the said town on its
grand list next completed of the taxable property of such dis-
trict.
§ 2227. Town is liable for interest which has accrued during period of con-
solidation on a debt of one of the districts. 78 C. 319.
72
CONNECTICUT TAX LAWS.
186
1879.
Rev. 1888,
$2207.
187
1867, 1877.
Rev. 1888,
$2209.
188
1727.
Rev. 1888,
$2979.
189
1861.
Rev. 1888,
$2027.
§ 2228. Collection of taxes of such district. Said select-
men shall collect all taxes, claims, and demands in favor of
such district, in the name of the district, and credit the same to
the district, less expenses of collection.
§ 2229. Tax to reimburse town for improvements.
When any town has voted to re-establish its school districts as
provided in § 2214, each of the districts shall pay the town for
all improvements which the town has made on the schoolhouse,
its furniture, and appurtenances within the district. The
amounts to be thus paid shall be determined by the selectmen
and the town school committee. When such payments are
made the town shall restore or make good to each of the dis-
tricts the school property and local funds formerly belonging
to the district. If any district shall refuse or neglect to make
the payment required by this section till the expiration of six
months after the passage of the vote of the town to re-establish
the districts, the selectmen may cause a tax sufficient to make
said payment, including the cost of laying and collecting such
tax, to be laid on the district in the manner provided by law for
school district taxes except that the selectmen shall perform
the duties required of district committees therein, and to be
collected and paid to the town.
COMMON LANDS.
$ 4059. Power to lay taxes, and appoint Collectors.
The proprietors of common and undivided lands in any town
may make rates to defray their necessary expenses, and ap-
point collectors to collect the same, who shall have the same
powers, duties, and liabilities as the collectors of town taxes,
and shall pay the money collected by them to said proprietors.
DRAIN COMPANIES.
Š 4490. Annual meetings. Collector of taxes. Wacancy.
The company shall hold an annual meeting, at such time and
place, and upon such notice, as it shall have previously agreed
upon, when it shall choose a clerk, who shall be sworn, a treas-
urer, a collector of taxes, and one scavenger, the last of whom
shall hold office for three years, and until his successor is duly
chosen and sworn. The company may fill any vacancy in any
office at any meeting.
73
SALARIES AND FEES.
§ 4491. Taxes may be laid by. The company may
190
e e & 61.
direct its scavengers to remove obstructions to the passage of Rev. iś,
the water, or erect or keep in repair any dam, to open any new
drain or ditch, to lay taxes to meet the liabilities of the com-
pany, and to perform any other services contemplated in this
chapter or necessary to carry the same into full effect.
S 4492. Rate bills; Collection of taxes. The scavengers
shall be sworn; shall warn all meetings of the company accord-
ing to its rules; call special meetings upon the written request
of three proprietors, and at such other times as said scavengers
shall deem best; make out all rate bills for taxes, and procure a
warrant for their collection from a justice of the peace; draw
all orders on the treasurer; have the general management of
the affairs of the company; determine, within four weeks next
after its organization, and within four weeks next after the
annual meeting once in five years thereafter, and oftener if re-
quired by the company, the quantity of land which each pro-
prietor owns within the limits of the company, and the propor-
tion of benefit which he will receive from the improvements
made by the company; shall cause their doings to be recorded
by the clerk of said company, and may at any subsequent time
correct any manifest error therein, and report the same to the
clerk to be recorded; all votes shall be counted, and taxes laid,
in proportion to the interest as thus determined; and they shall
make a written report of their doings at each annual meeting,
and, with the collector, receive such compensation as the com-
pany determines.
S 4493. Collectors of taxes. Penalty. The collectors
of taxes shall have the same authority, be entitled to the same
fees, and be liable to the same penalties, as collectors of town
taxes.
SALARIES AND FEES.
§ 4852. Fees of tax collector. The fees of collectors,
upon a levy and sale, shall be as follows: for each levy on real
or personal property, twelve cents; for each notice posted, filed,
published, or sent by mail, as required by law, twenty-five
cents; for each mile of travel from the residence of the collector
to the farthest point where he is by law required to take a
notice, or to go to levy upon personal property, and thence
$2023.
191
1861.
Rev. 1888,
$2029.
192
1861.
Rev. 1888,
$2030.
193
Rev. 1888,
$3730.
74.
CONNECTICUT TAX LAWS.
194
Rev. 1888,
§3733.
195
1877.
Rev. 1888,
$1565.
196
1855.
Rev. 1888,
§3261.
197
1855.
1886, ch. 72.
Rev. 1888,
§3262.
back to his residence once, ten cents; for each sale of real or
personal property, two dollars; for each deed or bill of sale, one
dollar. All money paid for necessary advertising and reason-
able sums paid town clerks for examining records to ascertain
incumbrances upon property sold shall be added to the above
fees.
§ 4854. Assessors and boards of relief. Pay. The com-
pensation of assessors and boards of relief for towns, except in
the towns of Hartford, New Haven, and Waterbury, may be es-
tablished by any town at any annual town meeting, or at any
special meeting called for the purpose, and when so established
shall remain the same until altered by the town, and if any
town shall neglect to establish such compensation, the select-
men of such town shall fix the sum until so established.
§ 4854. The compensation of assessors being individual, they need not join in
an action to recover it. 24.C. 408. Certain charges made by a probate judge, held
unlawful. How objections should be made. 21 C. 550.
§ 1365. Public officers to receive only their fixed
salaries. Penalty. Every officer of the state, or of any dis-
trict, city, county, town, or borough, whose salary or compen-
sation is fixed by law, who shall charge and receive, or shall re-
tain, receive, or collect, to his own use, any sum or sums, in ex-
cess of the legal salary or compensation, shall be fined not more
than one thousand dollars, or imprisoned not more than one
year.
OATHS.
S 4792. Ceremony. The ceremony to be used, by per-
sons to whom an oath is administered, shall be the holding up
of the right hand; but when any person, by reason of scruples
of conscience, shall object to such ceremony; or when the
court, or authority by whom the oath is to be adminstered,
shall have reason to believe that any other ceremony will be
more binding upon the conscience of the witness, such court or
authority may permit or require any other ceremony to be
used.
§ 4793. When affirmation may be used. When any per-
son, required to take an oath, shall, from scruples of con-
science, decline to take it in the usual form, or when the court
is satisfied that any person called as a witness does not believe
OATHS. 75
in the existence of a Supreme Being, a solemn affirmation may
be administered to him in the form of the oath prescribed, ex-
cept that instead of the word “swear” the words “solemnly and
sincerely affirm and declare” shall be used; and instead of the
words “so help you God” the words “upon the pains and penal-
ties of perjury” shall be used.
§ 4794. Who may administer oaths. The clerk of the 198
senate, the clerks of the house of representatives, and the chair- # *
men of committees of the general assembly, or of either branch Rºss.
thereof, may administer oaths during its session; the governor, 1853. 42.
e tº * Rev. 1902.
commissioner of the school fund, judges and clerks of any
court, justices of the peace, commissioners of the superior
court, county commissioners, notaries public, town clerks, and
commissioners to take the acknowledgment of deeds, appointed
by the governor, may administer oaths, in all cases where an
oath may be administered, except in case where the law shall
otherwise require; commissioners on insolvent estates, and
auditors, arbitrators, and committees, may administer oaths to
parties and witnesses, in all cases tried before them; and clerks
of courts may adminster oaths in all cases which may come
before such courts; assessors and boards of relief in cases com-
ing before them, and commissioners, appointed by governors of
other states to take the acknowledgment of deeds, may ad-
minister all proper oaths and affirmations, in the discharge of
their official duty; the moderator of a school district meeting
may, in such meeting, administer to the clerk of such district
the oath by law required; the first selectman in any matter be-
fore the board of selectmen; coroners in any matter before
them; registrars of births, marriages, and deaths in all matters
coming before them. -
§ 4795. Forms of Oaths. The forms of oaths shall be as 199
follows, to wit: Rev. *š,
>k >k :k >k :k >k >k :k $3264.
FOR WITNESSES.
You solemnly swear that the evidence you shall give con-
cerning the case now in question, shall be the truth, the whole
truth, and nothing but the truth; so help you God.
>k >k >k >k >k >k >k >k
FOR AN INTERPRETER IN COURT.
You solemnly swear that you will make a true interpretation
of the oath to be administered to the witness, in the language
which he understands and can speak, and of all questions
76
CONNECTICUT TAX LAWS.
200
201
which may be propounded to him under the direction of the
court; and that you will make a like true interpretation of his
answers to such questions to this court (or to this court and
jury), in the English language, according to your best skill and
judgment; SO help you God.
FOR ASSESSORS TO SUBSCRIBE UPON ABSTRACT.
I, …~ , assessor of the town Of........................... , do solemnly
swear that I verily believe that all the lists, and the abstract
of said town for the year 19......, are made up and perfected ac-
cording to law.
>k >k :k >k >k >k >k :K
FOR ALL OTHER PERSONS OF WHOM AN OATH IS REQUIRED.
You solemnly swear that you will faithfully discharge, ac-
cording to law, your duties as to the best of your
ability; so help you God.
$64795. Statutory formalities, in administration of oath, should be observed. 41
Public Acts Take Effect.
CHAPTER 245.
An Act concerning the Time when the Public Acts of 1909
relating to Taxation shall take Effect.
SECTION 1. All acts public in form relating to town or state
taxation, passed at the present session of the general assembly,
shall, unless otherwise provided in such acts, take effect Sep-
tember 1, 1909.
SEC. 2. This act shall take effect from its passage.
Approved August 24, 1909.
CHAPTER 247.
An Act concerning the Time when the Public Acts of 1911
relating to Taxation shall take Effect.
SECTION 1. . All acts relating to inheritance or succession
taxes, and all other acts public in form relating to town or state
taxation, passed at the present session of the general assembly,
shall, unless otherwise provided in such acts, take effect Sep-
tember 15, 1911.
SEC. 2. This act shall take effect from its passage.
Approved September 12, 1911. *
PUBLIC ACTS TAKE EFFECT.
77
CHAPTER 259.
An Act concerning the Time when Certain Public Acts of 1911
relating to Taxation take Effect.
SECTION 1. All acts public in form relating to town or state
taxation, passed at the present session of the general assembly
since September 15, 1911, shall, unless otherwise provided in
such acts, take effect from the passage of this act.
SEC. 2. This act shall take effect from its passage.
Approved September 26, 1911. .
CHAPTER 291.
An Act amending Acts concerning Taxation of Telephone
Companies and of Waterpower and Works
Creating Waterpower.
SECTION 1. Chapters 172 and 279 of the public acts of 1911
shall take effect from the passage of this act.
SEC. 2. This act shall take effect from its passage.
Approved September 26, 1911.
202
203
(78)
LOCAL TAXATION CALENDAR.
ASSESSORS.
Jan. 1. To give written notice of additions to Middle-
town lists, . & * e * > ſº
Jan. 15. To lodge perfected lists of towns of less than
10,000 inhabitants, with town clerk, *
Jan. 20. To give written notice of additions to
lists, b, c, d, º º & tº & &
Jan. 31. To lodge perfected lists of towns over 10,000
- inhabitants, with town clerk, b, c, d, Q
Jan. 31. To lodge abstract of perfected lists with town
clerk, b, c, d, º e ‘ e ſº & e
Jan. 31. To lodge perfected lists with town clerk, in
Bridgeport, . * & g * e
Jan. 31, To lodge abstract of exempted property with
1910, and town clerk,
quad-
rennially.
Feb. 15. To make complete statements to Tax Commis-
sioner of matters relating to taxation during
preceding year, . § * > ge de ©
May 1. To publish notice requiring lists from tax-
payers in Middletown, . & * * e
May 15. To publish notice requiring lists from tax-
payers in Waterbury, . e de g &
June 1. Last day for giving in lists to, in Middletown,
June 1. To publish notice requiring lists from tax-
payers in New Haven, º e e e
July 1. Last day for giving in lists to, in New Haven,
July 1. Last day for giving in lists to, in Waterbury,
Sept. 1. To publish notice requiring lists from tax-
payers in Bridgeport, . e ë º e
Sept. 20. To give written notice of additions to New
Haven lists, . ge †e * * e
Sept. 30. To lodge perfected lists with town clerk, in
New Haven, * e e * e e
Sept. 30. To lodge abstract of perfected lists with town
clerk, in New Haven,
b—except Middletown.
c—except New Haven.
d—except Waterbury.
Page. Par.
Special law.
19 40
17 33
19 40
19 40
Special law.
26 56
64 161
Special law.
Special law.
Special law.
12 18
16 29
Special law.
12 17
17 34
19 41
19 41
CONNECTICUT TAX LAW.
79
Sept. 30.
Oct. 1.
Oct. 15.
Nov. 1.
Nov. 20.
Nov. 30.
Dec. 1.
Dec. 1.
Dec. 1.
April:
2d Tues-
day, to
June I.O.
Jan. 1.
Jan. 20.
Jan. 21.
Jan...:
Last
business
day.
Feb. 1.
Feb. 30.
Feb.:
Last busi-
ness day.
Mar. 15.
To lodge abstract of exempted property with
town clerk, in New Haven, . e e e
Last day for giving in lists to, in Bridgeport, .
To publish notice requiring lists from tax-
payers, a, b, c, d, . * © *
Last day for giving in lists to, a, b, c, d, .
To notify, in writing, persons not bringing in
lists, e t & tº º e e e
To give written notice of additions to Water-
bury lists, gº ge e * & G
To lodge perfected lists with town clerk, in
Middletown, ge e e e & gº
To lodge abstract of perfected lists with town
clerk, in Middletown, & g gº e
To lodge abstract of perfected lists with town
clerk, in Waterbury,
BOARD OF EQUALIZATION.
Meetings of, to equalize and adjust town as-
sessment list,
BOARDS OF RELIEF.
Meetings of, in Waterbury,
Notice of meetings of, to be given, c, d,
Last day for presentation to, of appeals from
assessors, in Waterbury, e &
Last day for completion of duties of board, in
Waterbury,
Meetings of, c, d, . g § e * º
Last day for presentation to, of appeals from
aSSessOrs, e tº e tº & e
Last day for completion of duties of board,
c, d,
Notice of at least one week to be given
before making additions to lists,
To make complete statements to Tax Commis-
sioner of matters relating to taxation during
preceding year,
a—except Bridgeport.
b—except Middletown.
c—except New Haven.
d—except Waterbury.
Page.
26
16
11
15
16
Par.
56
28
15
27
30
Special law.
Special law.
Special law.
Special law.
62
157
Special law.
42
100
Special law.
Special law.
42
45
42
43
64
100
108
100
101
161
80 CALENDAR.
Page. Par.
May 1. Limit of time for appeals from, to superior
court, ſº e e gº e & tº 45 109
Sept. 20. Notice of meetings of, in New Haven, . iſ e 43 102
Oct. 1. Meetings of, in New Haven, . º tº tº 43 102
Oct.: Last day for completion of duties of board, in
Last New Haven, e * e e e º 43 102
business
day.
Dec. 20. Notice of meetings of, to be given in Water-
bury, . dº * g * º e . Special law.
COLLECTORS.
Notice. To publish notice of time and place at which
they will receive taxes, gº e e (e 51 132
Taxes Taxes become due first day they are ready to
due. receive them, © * e. º e e 51 132
Interest. Interest at 9% shall be charged on taxes remain-
ing unpaid for one month, . º c e 51 130
Interest chargeable also on uncollected per-
sonal tax and poll and military tax, . te 40 92
Fifth day To pay to town treasurers all moneys collected
of each during previous month, e e tº & 52 134
month.
May 1. To make complete statements to Tax Commis-
sioner of matters relating to taxation during
preceding year, . gº & º © * 64 161
REGISTRARS OF VOTERS OF CONSOLIDATED
TOWN AND CITY.
Jan. 31. To lodge with town clerk list made for pur-
Sonal tax, c, . º g & © e ge
Sept. 1. To make list of male persons between the ages
of twenty-one and sixty, for purposes of per-
sonal tax, in New Haven, de & &
Nov. 30. To lodge with town clerk list made for pur-
poses of personal tax, in New Haven, & 41 98
38 86
41 98
Nov. 1. To make list of male persons between the ages
of twenty-one and sixty, for purposes of per-
Sonal tax, c, . gº e e e & e 38 86
* c—except New Haven.
CONNECTICUT TAX LAW. 81
Page Par.
SELECTMEN.
Jan. 31. To lodge with town clerk list made for pur-
poses of personal tax, . • ge tº © 38 86
May 1. To make complete statements to Tax Commis-
Sioner regarding personal tax, and all uncol-
lected taxes, gº © e & * C 64 161
Nov. 1. To make list of male persons between the ages
of twenty-one and sixty, for purposes of per-
Sonal tax, . © © e s e e 38 86
SHELL-FISH COMMISSIONERS.
Jan. : Meeting of, as board of relief, e © & 36 81
Tuesday Previous notice of 10 days to be given, .. 36 81
following
1st Mon-
day. -
May: Tax on shell-fish grounds payable to, e e 36 80
1st Mon-
day.
July: Warrant for collection of unpaid taxes to be is-
1st Mon- sued by, tº e * e tº e e 37 82
day. y
Nov. 1. Last day for giving in list of shell-fish grounds
to, ce * e tº tº tº • • 35 79
TAX COMMISSIONER.
Jan. 1. To furnish abstract blanks to town clerks, g 47 117
Jan. 15. To furnish blanks to assessors for statements
relating to taxation during preceding year, . 64 161
Feb. 15. To furnish blanks to boards of relief for state-
ments relating to taxation during preceding
year, & & e tº . © tº tº e 64 161
April 1. To furnish blanks to collectors for statements
relating to taxation during preceding year, . 64 161
April 1. To furnish blanks to selectmen for statements
relating to taxation during preceding year, . 64 161
April 1, To furnish blanks to town clerks for abstract
1910, and of exempted property, e e ge e 26 56
quad-
rennially.
June 10. To give notice to town clerks of corrections of
- town lists by board of equalization, . tº 63 158
82 CALENDAR.
g e tº Page. Par.
Sept. I, To furnish blanks to municipal treasurers, . 63 160
1908, and . -
quad-
rennially.
Month To notify selectmen of assessment for main-
Sept. tenance of national guard, . ſe tº te 38 89
TOWN CLERKS.
April 1. To send abstracts of lists to Tax Commissioner, 47 117
TREASURERS.
May 1. Town and city treasurers to distribute corpo-
ration tax received from state treasurer, e 32 69
October: Treasurers of counties, cities, boroughs, fire
2nd Mon- districts and towns to make returns to Tax
day, 1908, Commissioner of municipal debt and expen-
and quad- diture, † * gº * e e º 63 159
rennially.
Nov. 10. Town treasurers to pay proportion of cost of
maintenance of national guard, to state
treasurer, e † * * tº e º 39 89
(83)
COMPARATIVE SECTION TABLE.
Table showing page and paragraph location of each section of the Gen-
eral Statutes referring to Taxation as printed in this compilation.
Section Page and Par. Section Page and Par.
of the of this of the of this
General Statutes. Compilation. General Statutes. Compilation.
1018 . . . . 56 . . . . 144 2318 . . . . 23 . . . . 48
1365 . . . . 74 . . . . 195 2319 . . . . 24 . . . . 49
1746 . . . . 66 . . . . 167 2320 . . . . 24 . . . . 50
1752 . . . . 64 . . . . 163 2321 . . . . 25 . . . . 54
1753 . . . . 65 . . . . 164 2322 .... 27 . . . . 57
1754 . . . . 65 . . . . 165 2323 . . . . 28 . . . . 61
1755 .... 66 .... 166 2324 . . . . 28 . . . . 62
1800 . . . . 7 . . . . 1 2325 . . . . 29 . . . . 63
1802 8 2 2326 . . . . 18 . . . . 38
1806 8 3 2327 . . . . 19 . . . . 39
1807 9 4 2328 . . . . 30 . . . . 64
1808 9 7 2329 . . . . 30 . . . . 65
1809 . . . . 9 8 2330 . . . . 31 . . . . 66
1810 .... 10 . . . . 9 2331 . . . . 31. . . . . 67
1813 . . . . 10 . . . . 10 2332 . . . . 31 . . . . 68
1814 ..... 10 . . . . 11 2333 .... 32 . . . . 69
1821 .... 10 . . . . 12 2334 . . . . 32 . . . . 70
1822 . . . . 10 . . . . 13 2335 . . . . 33 . . . . 71
1827 . . . . 11 . . . . 14 * 2336 . . . . 33 . . . . 72
2177 . . . . 66 . . . . .168 2337 . . . . 13 . . . . 22
2198 . . . . 69 . . . . 176 2338 . . . . 14 . . . . 23
2203 . . . . 69 . . . . .177 2339 . . . . 14 . . . . 24
2204 . . . . 69 . . . . 178 2340 . . . . 14 .... 25
2205 . . . . 70 . . . . 181 2341 . . . . 13 . . . . 21
2219 . . . . 71 . . . . 183 - 2342 . . . . 33 . . . . 73
2220 . . . . 71 . . . . 184 2343 . . . . 34 . . . . 75
2227 . . . . 71 . . . . .185 2344 . . . . 34 . . . . 76
2228 . . . . 72 .... 186 2345 . . . . 34 . . . . 77
2229 . . . . 72 . . . . 187 2346 . . . . 42 . . . . 100
2271 . . . . 69 . . . . 179 2347 . . . . 43 . . . . 101
2272 . . . . 70 . . . . 180 2348 . . . . 44 . . . . 104
2296 . . . . 11 . . . . 15 - 2349 . . . . 44 . . . . 105
2297 . . . . 11 . . . . 16 2350 . . . . 45 . . . . 106
2298 . . . . 12 . . . . 19 2351 . . . . 45* .... 107
2299 . . . . 13 . . . . 20 2352 . . . . 45 . . . . 108
2300 . . . . 27 . . . . .59 2354 . . . . 45 . . . . 109
2301 . . . . 28 . . . . 60 2355 . . . . 46 . . . . 110
2302 . . . . 15 . . . . 26 2356 . . . . 46 ..... 111
2303 . . . . 15 . . . . 27 2357 . . . . 46 . . . . 112
2304 . . . . 16 . . . . 30 2358 . . . . 47 . . . . 117
2305 . . . . 17 . . . . 31 2359 . . . . 62 . . . . 157
2306 . . . . 17 . . . . 32 2360 .... 63 .... 158
2307 . . . . 17 . . . . 33 2361 . . . . 46 . . . . 113
2308 . . . . 18 . . . . 35 2362 . . . . 47 . . . . 114
2309 . . . . 18 . . . . 36 2363 . . . . 47 . . . . 115
2310 . . . . 19 . . . . 40 2364 . . . . 63 . . . . 159
2311 . . . . 20 . . . . 42 2365 . . . . 63 . . . . 160
2312 .... 20 . . . . 43 2366 . . . . 61 . . . . 154
2315 . . . . 20 . . . . 45 2378 . . . . 48 . . . . 118
2316 . . . . 23 . . . . 46 2379 . . . . 48 . . . . 119
2317 . . . . 23 . . . . 47 2380 . . . . 48 . . . . 120
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(85)
INDEX.
ABATEMENT OF TAXES.
aggrieved persons may apply to board of relief for,.... 43 101
personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 91
poor persons' tax, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 116
school district tax,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 172
ABSTRACTS. *
assessors may take, of previous year,. . . . . . . . . . . . . . . . . . 18 35
to Swear to, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 42
exempted property; town clerk's duties de,. . . . . . . . . . . . 26 56
perfected, for public inspection,. . . . . . . . . . . . . . . . . . . . . . . 19 40
ACADEMIES.
exempt from taxation,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
incorporated; students in, exempt from personal tax, .. 39 90
ACCOUNTS.
collectors of towns to make monthly, . . . . . . . . . . . . . . . . . . 52 134
ACTION.
collection of taxes by,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 153
ACTS.
public; certain, take effect when,. . . . . . . . . . . . . . . . . . . . . . 76 200
4. le 77 203
ADDITIONS.
unpaid taxes; of interest to,. . . . . . . . . . . . . . . . . . . . . . . . . . 51 130
ADJOURNMENT.
tax warrant sale,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 144
ADMINISTRATION OF OATHS.
See OATHS. -
ADMINISTRATORS AND EXECUTORS.
tax collector; of, may recover uncollected taxes,....... 50 127
AFFIRMATION.
oath in lieu of . . . . . . . . . . . . . . . . . . . . . . . … 74 197
See also OATHS.
AGRICULTURAL SOCIETIES.
property of, exempt from taxation,................... 20 45
ALDERMEN.
personal tax; mayor and, may abate,. . . . . . . . . . . . . . . . . . 39 91
ALMSHOUSE. - :
school district may tax,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 170
ANGORA GOATS.
exempt from taxation,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
ANNUAL REPORTS.
See REPORTS.
APPAREL.
wearing; exempt from taxation,...................... 20 45
86 INDEX.
APPEAL. .
assessors, from, limited in time,.......................
appeal from, to board of relief, . . . . . . . . . . . . . . . . . . .
board of relief; from, to superior court,. . . . . . . . . . . . . . .
appeal to, from doings of assessors,. . . . . . . . . . . . . . .
bond by appellant,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
power of, on appeal,. . . . . . . . . . . . . . . . . . . . . . . . . .
power of superior court on appeal from,.......
preferred, to be,. . . . . . . . . . . . . . . . . . . . . Q & e º & P - ſº
shell-fish commissioners as; appeal from,..........
APPOINTMENT.
collector of taxes, of, . . . . . 'e e º e º 'º e º e e s e e s e º e º e gº tº e º 'º e e º e
new collector may be appointed when,. . . . . . . . . . . . . . . . .
personal tax collectors,. . . . . . . . . . . . . . . . . . . . . . . . . . . tº tº s e
APPRAISAL.
property taken on execution for state tax,.............
ARMY OF UNITED STATES.
ex-members of, exempt from personal tax,............
claimant must prove exemption,. . . . . . . . . . . . . . . . . .
ARREST.
personal tax collector may procure, of delinquent,.....
security from unlawful,. . . . . . . . . . . . . . . . . . . . . p. 6, § 10
tax collector may make, when,........................
ASSEMBLY.
people's right to assemble,.................. p. 6, § 16
ASSESSMENT.
barges, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
corporations; of property of,. . . . . . . . . . . . . . . . . . . . . . . . .
effect of irregularities in,........... tº ſº tº e º 'º e º 'º - © e © C & © & e
error; correction of clerical, in,.......................
land with changed titles; for school tax,..............
mode of such assessment,... . . . . . . . . . . . . . . . . . . . . .
laid on what list,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
merchandise; rule for, of,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
mistakes in ; collector to report to town clerk,. . . . . . . . . .
nonresidents' property,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
proprietors of common lands; by,. . . . . . . . . . . . . . . . . . . . .
real estate to be assessed in name of record owner, ....
registered vessels in foreign commerce,. . . . . . . . . . . . . . .
sailing vessels, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
School tax; of land partly in district, . . . . . . . . . . . . . . . . .
water-power; when used where created,...............
when used in different town, ... . . . . . . . . . . . . . . . . . .
ASSESSORS.
abstract of previous year may be taken by,............
sworn to, by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45
43
45
43
46
43
46
46
36
48
49
41
48
39
39
40
51 –
28
30
57
47
68
68
46
33
61
18
18
72
13
28
28
67
34
34
18
20
108
101
109
101
110
101
112
101
81
121
125
94
120
90
90
92
133
62
146
115
174
175
113
73
154
36
37
188
20
62
62
171
76
77
35
42
INDEX. - 87
Page Par.
ASSESSORS–Continued. -
appeals from, to board of relief, . . . . . . . . . . . . . . . . . . . . . © 43 101
limit of time for,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 108
board of relief; not to be members of, . . . . . . . . . . . . tº e º 'º 7 1
commutation tax; personal tax in lieu of, . . . . . . . . . . . . . 38 85
compensation how fixed,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 194
conservators to return wards' personal estate, where,.. 14 23
penalty for neglect,.......... © tº e º 'º e Gº . . . . . . . . . . . . . 14 24
decedents' estates how listed,......................... 14 25
election and term, in general,......... dº º ºs e º gº tº e º ºs e º 'º e & é 7 1
in Hartford,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1
ballot; to be elected by,.......................... 9 7
minority representation,.......................... 10 9
number of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1
estate for life or years, how listed,. . . . . . . . . . . . . . . . . . . . 13 21
exempted property; duties of, concerning,............ 26 56
Glastonbury; duties of, how performed,....... . . . . . . . 20 44
special examination and valuation of property by, 20 44
guardians to return wards' personal estate, where,..... 14 23
penalty for neglect,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 24
insolvent estates, how listed,......................... 14 25
lists; notice requiring, to be published by,............. 11 15
in Bridgeport,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 17
New Haven,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 18
to be given in when,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 27
in Bridgeport,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 28
New Haven,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 29
neglect or refusal to give in, . . . . . . . . . . . . . . . . . . . . . 15 27
assessors to make, and add ten per cent,...... 15 27
penalty for not filing,... . . . . . . . . . . . . . . . . . . . . . 16 30
prosecuting officer to be notified of neglect,... 16 30
borough lists where deposited,. . . . . . . . . . . . . . . . . . . . 20 43
city lists where deposited,. . . . . . . . . . . . . . . . . tº * * > e º º 20 43
equalized and corrected by, when,....... e e º e º e e g tº * 19 40
examination by, of persons not returning,......... 16 30
exempt residents; of, to be made by,....... . . . . . . . 23 46
illegally made, not to be accepted by, . . . . . . . . . . . . . . 17 31
increase of, by board of equalization; notice,. . . . . . 62 157
neglecting to return their own, to be fined,......... 17 32
omitted property to be added to, by, . . . . . . . . . . . . . . 17 33
notice of addition to, to be given by,.......... 17 33
added to, in New Haven; notice of addition,.. 17 34
perfected lists and abstracts where lodged,......... 19 40
in New Haven,. . . . . . . . . . . . . . . . . . . . . . . . . . 19 41
abstract to be sworn to, . . . . . . . . . . . . . . . . . . . . . . 20 42
personal tax, in New Haven, how made, . . . . . . . . . . . .41 98
previous year may be taken by, ... . . . . . . . . . . . . . . . . 18 35
88 INDEX.
ASSESSORS–Continued.
lists; property in another state omitted from, when,
exceptions, . . . . . . . . . . . . . . . . . . . . . . . . . .
specification of property in,.......................
verification of, . . . . . . . . . . ... • . . . . . . . . . . . . . . . • * * * * * * *
married women's property to be listed by, when,.......
misconduct, penalty for,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
nonresidents’ property, how listed and assessed,........
penalty for neglect,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,s
plurality of votes to elect,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
poll tax; personal tax in lieu of, . . . . . . . . . . . . . . . . . . . . . .
real estate to be listed in name of record owner,......
South Windsor, duties of, how performed,............
Special examination and valuation of property by,
trust property; where to list for beneficiary,...........
valuation; rule of,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ATTACHIMIENT.
tax lien takes precedence of, when,. . . . . . . . . . . . . . . . . . .
ATTORNEY-GENERAL.
forest land; duties of, concerning, . . . . . . . . . . . . . . . . . . . .
BAIL.
prisoner to be allowed, when,. . . . . . . . . . . . . . . p. 6, § 14
BALLOT.
assessors, boards of relief, and collectors elected by,...
BANKS AND TRUST COMPANIES.
assessors to be informed concerning collateral of, when,
report to tax commissioner, annually,.................
stock how taxable,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tº gº
hearings before board of equalization,.............
nonresidents; of national banks, owned by,........
remittance of tax to taxing districts,..............
stockholders exempt when,. . . . . . . . . . . . . . . . . . . . . . .
unpaid taxes to be collected by state treasurer,....
BARGES.
taxable how,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BENEFICIARY ASSOCIATION.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .-
BENEVOLENT SocIETIES.
exempted property of ; assessors’ duty de,. . . . . . . . . . . . .
BLIND PERSONS.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . .
exemption to be made where,. . . . . . . . . . . . . . . . . . . . .
Page
18
11
15
12
58
18
10
75
74
13
14
38
13
20
20
13
19
54
35
Par.
38
38
16
26
19
147
36
37
12
199
194
22
24
85
20
44
44
22
39
139
78
33
31
31
31
32
32
33
33
28
20
26
20
23
72
67
67
68
69
69
71
71
62
45
56
45
46
INDEX. 89
5.
Page Par.
BOARD OF EQUALIZATION. -
constitution and powers of, . . . . . . . . . . . . . . . . . . . . . . . . . . 62 157
hearings before, regarding tax on corporate stock,..... 31 68
notice to town clerk of changes by,................... 63 158
BOARD OF RELIEF. *
appeals to, from assessors,. . . . . . . . . . º 'º e º e º e º e º e º e o 'º e e 43 101
limit of time for,. . . . . . . . . . . . . . . . . . . . . . • * e o e o e 45 108
from, to superior court,. . . . . . . . . . . . . ex tº e º e s e e s e e º e 45 109
bond on,. . . . . . . . . . . . . . . . . . . . . . . tº e º e º e º ºs e e º e º e º 46 110
preferred case, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 111
assessors not eligible for,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1
debt deducted from list by, when,. . . . . . . . . . . . . . . . . . . . . 44 105
duties; beginning and completion,..................... 42 100
election of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tº Gº e º e 8 2
error; clerical, in assessment to be corrected,......... 47 115
lists; reduction of, by,............ tº e º e g º ºs e º ºs e º e º & º e © tº 44 104
unnecessarily not returned, not to be reduced, 45 106
limit of reduction,.......... º e º 'º e º te e º O p e º e º ºs e º º tº º 45 107
meetings of, begin and end when,.................... 42 100
New Haven, in, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 102
notice of, in general,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 100
in New Haven,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 102
minority representation on,........................... 10 9
misconduct; penalty for,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 147
number of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2
oath may be administered by,......................... 75 198
to be taken by,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12
plurality of votes to elect,. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 8
Salary, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 194
school district tax; powers of, as to,. . . . . . . . . . . . . . . . . . 68 172
superior court's powers on appeal,.................... 46 112
term of office, generally,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3
in Bridgeport, Hartford, and New Haven,. . . . . . . . . 9 4
tree plantation; may exempt when,. . . . . . . . . . . . . . . . . . . 24 50
valuation; rule of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 39
BODY.
levy on, for unpaid taxes,. . . . . . . . . . . . . . . . . . . . . . tº e º ſº tº e 51 133
poor debtor’s oath after levy on, ...... © tº º º º º e e º 'º gº e 60 152
relief from levy on,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 152
BONDS.
appeal from board of relief; on,. . . . . . . . . . . . . . . . . . . . . 46 110
collectors to give, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 122
of personal tax to give,. . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
municipal; exemption of,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
pledged; returns de, by corporations,. . . . . . . . . . . . . . . . . . 33 72
school district collector to give,. . . . . . . . . . . . . . . . . . . . . . . 69 178
state; exemption of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
taxation of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 61
tax on, payable to state,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 63
90 INDEX.
BOROUGH COURT.
personal tax; jurisdiction of, de... . . . . . . . . . . . . . . . . . . . .
BOROUGHS.
buildings of, exempt from taxation,. . . . . . . . . . . . . . . . . .
charter provisions of, de poll tax, repealed, ... . . . . . . . . .
exception, . . . . . . . . . . . . . . . ........................
collector of taxes; appointment,......................
books of, open to public inspection,. . . . . . . . . . . . . . .
forfeiture for refusal to exhibit, . . . . . . . . . . . .
bond to be given by,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
dead; representatives may complete collection,.....
negligent collector; proceedings against,..........
removal of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
new collector appointed, when, . . . . . . . . . . . . . . . . . . .
paid by commission, may collect after his year,. . .
courts; jurisdiction of, de personal tax, . . . . . . . • * * * * * * *
indebtedness; treasurers to make quadrennial reports of,
blanks for, to be furnished by tax commissioner,...
lien ; collector may continue,. . . . . . . . . . . . . . . . . . . . . . . . . .
notice of continuance, . . . . . . . . . . . . . . . . . . . . . . . . . . .
list to be filed with clerk,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax; court’s jurisdiction de... . . . . . . . . . . . . . . . .
poll tax; charter provisions of, concerning, repealed,...
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
warden and burgesses may abate taxes,. . . . . . . . . . . . . . .
water supply; land taken for, exempt, . . . . . . . . . . . . . . .
BRIDGE COMPANIES.
stock how taxable, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
assessors to be informed concerning collateral,....
hearings before board of equalization,.............
remittance of tax to taxing district,..............
unpaid taxes to be collected by state treasurer, ....
BRIDGEPORT.
lists; notice to bring in, how and when given, .........
last day for giving in, ... . . . . . . . . . . e : * * * * > * * tº gº tº º º º
BUILDINGS.
exempt from taxation, ....... * * * * * * * * * * * * * * * * * * * * * * *
BURYING GROUNDS.
See CEMETERIES.
CALVES.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CAPITAL STOCK.
See CoRPORATIONS.
CASH.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CASHIER OF BANK.
return to assessors de collateral; penalty,. . . . . . . . . . . . . . -
to tax commissioner, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
penalty for noncompliance,...................
Page
40
20
42
42
48
49
49
49
50
49
50
49
50
40
63
63
59
59
20
40
42
42
47
25
31
33
31
32
33
12
16
20
20
20
33
31
31
Par.
92
45
99
99
121
123
123
122
127
124
126
125
129
92
159
160
148
149
43
92
99
99
116
54
67
72
68
69
71
17
28
45
45
45
72
67
68
INDEX. - - 91.
Page Par
CATTLE.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
CEMETERIES.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . 20 45
CERTIFICATE.
tax judgment; of lien for; filing,.................... 28 60
lien, continuance by, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 148
notice of continuance, ... . . . . . . . . . . . . . . . . . . . . 59 149
CHARITABLE INSTITUTIONS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
CHATTELS.
See GOODS AND CHATTELs.
CHOSES IN ACTION. i
taxable how, ... . . . . . . . . . . . . . . . . . . . . . . . . . & Cº. º º º º e º O p & Gº 28 61
tax payable to state treasurer,........................ 29 63
CHURCHES. -
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
CITIES. - -
buildings of, exempt from taxation, ................. 20 45
land for water supply exempt, when,.................. 25 54
personal tax; duties and powers of, concerning,....... 38 85
ło 41 98
poll tax; charter provisions of, concerning, repealed,... 42 99
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 99
tax list to be filed with clerk, ......................... 20 43
CITY COURT.
personal tax; jurisdiction of, de...................... 40 92
CIVIL ACTION. -
injunction against tax warrant sale,................... 56 144
taxes may be collected by,. . . . . . . . . . . . . . . . . . . . . . . . . . . 60 153
CLERICAL ERROR.
correction of, in assessment, ......................... 47 115
CLERK OF SHELL-FISHERIES.
See SHELL-FISH GROUNDs.
CLERKS OF BOROUGHS.
tax lists of boroughs to be filed with,. . . . . . . . . . . . . . . . . 20 43
CLERKS OF CITIES.
tax lists of cities to be filed with,. . . . . . . . . . . . . . . . . . . . . 20 43
CLERKS OF COURTS.
county taxes; clerk to sign orders for,.............. 64 163
to record estimate for repairs on buildings,....... 65 164
CLOTHING.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
COLLECTION OF TAXES.
after death of collector, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 127
collector on commission may collect after his year,. . . . 50 128
effect of irregularities in,. . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 146
may be made by suit, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 153
92 INDEX.
Page Par
COLLECTION OF TAXES Continued.
military taxes; personal tax in lieu of, . . . . . . . . . . . . . . . . 38 85
poll taxes; personal tax in lieu of, . . . . . . . . . . . . . . . . . . . . 38 85
salaried collector not to make, after term, . . . . . . . . . . . . 50 128
COLLECTORS OF TAXES.
appointment of, . . . . . . . . . . . . . . . . . . . . . . . . . . © e º e e s is tº e º & 48 121
bonds of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 122
collection after term by salaried, forbidden,. . . . . . . . . . . 50 128
after term by commission, allowed,. . . . . . . . . . . . . . . 51 129
commission collector's powers, . . . . . . . . . . . . . . . . . . . . . . . 51 129
compensation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 193
of personal tax collectors,. . . . . . . . . . . . . . . . . . . . . . . . 41 94
} 41 95
dead; representatives may complete collection, . . . . . . . . 50 127
deed of; form, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 145
as evidence, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 146
demand of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 133
deputies of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 129
election, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2
foreclosure of tax liens by,...... . . . . . . . . . . . . . . . . . . . . . 55 141
illegal fees of, do not impair validity of sale, when, 57 146
interest on unpaid taxes collectible by,................ 51 130
personal tax,. . . . . . . . . . tº º ºs e º e º e º 'º e º ſº º e º ſº e º 'º e º ºs e º 'º º 40 92
land not to be sold without notice to incumbrancers, 60 151
levy of tax warrant on land by,. . . . . . . . . . . . . . . . . . . . . 55 143
neglecting to deliver money and lists, forfeits fees, ... .53. 136
negligent; proceedings against, . . . . . . . . . . . . . . . . . . . . . . 49 - 124
removal of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 126
new, may be appointed when, ... . . . . . . . . . . . . . . . . . . . . . 49 125
notice by, when taxes are due,. . . . . . . . e o e º e e º e e º e e s e e 51 130
oath of office, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 199
on commission; collection after term by, ... . . . . . . . . . . . 50 129
penalty for misconduct of,. . . . . . . . . . . . . . . . . . . . . . . . . . . 58 147
for neglect to deliver money and lists, . . . . . . . . . . . . . 53 1363.
plurality of votes to elect, . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 8
proprietors of common lands may appoint,.... . . . . . . . 72 188
rate bills of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 121
personal tax added to, by whom, . . . . . . . . . . . . . . . . . . 38 87
report by, to town clerk of mistakes in assessment,... 61 154
salaried, not to collect after term,. . . . . . . . . . . . . . . . . . . . 50 128
rate bills of, to be delivered to successors, . . . . . . . . . 50 128
sale of land without notice to incumbrancers, forbidden, 60 151
selectmen not to be, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 10
tax book of, open to inspection,. . . . . . . . . . . . . . . . . . . . . . 49 123
tax liens may be continued and discharged by,........ 59 148
notice of continuance,. . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 149
term of office, generally, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3
in Bridgeport, Hartford, and New Haven, ........ 9 4
IINDEX.
COLLECTORS OF TAXES-Continued.
town collectors to pay over collection monthly,
warrants of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COLLEGES.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . .
Sheffield scientific school, . . . . . . . . . . . . . . . . . . . . . . . . .
Trinity college, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wesleyan university, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yale university, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COLTS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMMISSIONERS OF SHELL-FISHERIES.
blanks for tax lists; to provide, ......................
board of relief; duties and powers,. . . . . . . . . . . . . . . . . . .
meetings of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
notice of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax may be laid by, . . . . . . . . . . . . . . . . . . . . . . . . . .
warrant issued by, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMMITTEES OF COMMUNITIES.
abatement of taxes by,... . . . . . . . . . . . . . . . . . . . .
forfeiture for negligence, . . . . . . . . . . . . . . . . . . . .
rate bills made out by,.......................
tax lien continued by, ... . . . . . . . . . . . . . . . . . . . .
notice of continuance, . . . . . . . . . . . . . . . . . . . . . . .
foreclosure of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMMITTEES OF SCHOOL DISTRICTS.
rate bills may be made out by, ... . . . . . . . . . . . .
taxes may be abated by, when,. . . . . . . . . . . . . . . .
forfeiture for negligence concerning, ....
tax lien; continuance by certificate,...........
notice of continuance, ...................
COMMON COUNCIL.
tax collector; may apply for removal of, . . . . .
taxes abatable by, when,. . . . . . . . . . . . . . . . . . . . .
COMMON LANDS.
powers of proprietors of, concerning taxation,
COMMUNITIES.
forfeiture by committees of, for negligence,...
rate bills made out by committees of, . . . . . . . . . . . . . . . . .
taxes abatable by committees of, . . . . . . . . . . . . . . . . . . . . . .
tax lien ; foreclosure in name of, . . . . . . . . . . . . . . . . . . . . .
how continued, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
notice of continuance, ................. . . . . . . .
COMMUTATION TAX.
personal tax authorized in lieu of, . . . . . . . . . . . . . . . . . . . .
COMPENSATION.
See SALARIES AND FEEs.
e ‘º e º 'º e º e
e e º e º e º e
52
48
20
23
23
23
23
20
35
36
36
36
36
37
47
58
48
59
59
55
48
47
58
59
59
50
47
72
134
121
45
47
47
47
47
79
81
81
81
80
116
147
121
148
149
141
121
116
147
148
149
126
116
188
147
121
116
141
148
149
85
99
94 - INDEX.
COMPTROLLER. -
board of equalization; to act as member of,...........
tax commissioner's office; to provide,. . . . . . . . . . . . . . . . .
CONNECTICUT CENTRAL RAILROAD.
bonds in aid of, exempt from taxation,. . . . . . . . . . . . . . .
CONNECTICUT NATIONAL GUARD.
assessment and apportionment of cost of maintenance,
CONNECTICUT VALLEY RAILROAD.
bonds in aid of, exempt from taxation,. . . . . . . . . . . . . . .
CONNECTICUT WESTERN RAILROAD.
bonds in aid of, exempt from taxation,. . . . . . . . . . . . . . .
CONSERVATORS.
wards’ property to be returned by, where,. . . . . . . . . . . .
penalty for neglect, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CONSOLIDATED TOWNS AND CITIES.
See “Towns” and “Cities.”
CONSTABLES.
deputy tax collectors; may act as, . . . . . . . . . . . . . . . . . . . . .
CONSTITUTION OF CONNECTICUT.
arrest; security from unlawful, . . . . . . . . . . p. 6, § 10
bail; prisoner to be allowed, when, ... . . . p. 6, § 14
equal rights; all men to have,. . . . . . . . . . . p. 5, § 1
general assembly; may suspend habeas
corpus, when, . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 14
government founded on authority of the
people, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 5, § 2
right to alter form, . . . . . . . . . . . . . . . . . p. 5, § 2
habeas corpus not to be suspended; ex-
ception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 14
hereditary emoluments and privileges
prohibited, . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 20
people; government; right to alter, . . . . . . p. 5, § 2
political power inherent in, . . . . . . . . . . p. 5, § 2
searches or seizures; security against .
unreasonable, . . . . . . . . . . . . . . . . . . . . p. 5, § 8
petition; right of, secured,. . . . . . . . . . . . . . . p. 6, § 16
property not to be taken for public use
without compensation, . . . . . . . . . . . . . . . . p. 6, § 11
prosecutions; bail allowed in criminal,
when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 14
punishment; security from unlawful, . . . . p. 6, § 10
purpose stated, . . . . . . . . . . . . . . . . . . . . . . . . . p. 5
liberties, rights, and privileges to
perpetuate, . . . . . . . . . . . . . . . . . . . . . . . p. 5
reputation; injury to ; remedy by due
course of law, . . . . . . . . . . . . . . . . . . . . . " e º a p. 6, § 12
rights; all men to have equal, . . . . . . . . . . . . p. 5, § 1
assembly, . . . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 16
petition, . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 6, § 16
62
61
20
38
20
20
14
14
50
88
* 45
45
s
24
129
INDEX.
95
Page
CONSTITUTION OF CONNECTICUT-Continued.
searches and seizures; people to be se-
cured from unreasonable, . . . . . . . . . . . . p. 5, § 8
warrants for; issue conditioned,..... p. 5, § 8
CORPORATIONS.
assessment of property of,. . . . . . . . . . . . . . . . . . . . . . . . . . . 30
banks to report and pay tax to state,. . . . . . . . . . . . . . . . . 31
bridge companies to report and pay tax to state,...... 31
certain, to report and pay tax to state,. . . . . . . . . . tº e º e º º 31
collateral; assessors to be informed concerning, when, 33
exempted property of ; assessors’ duties de,. . . . . . . . . . . . 26
insurance companies to report and pay tax to state,... 31
investment companies to report and pay tax to state,... 31
lists of, . . . . . . . . . . . . . . . . . . . . . . . . . . . tº e º e º gº e e o e º ſº e º e º is e 30
national banks to report and pay tax to state,. . . . . . . . . 31
property of, how assessed, . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
where listed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e & e º 'º º º 30
returns of pledged stocks and bonds by, . . . . . . . . . . . . . . 33
stockholders of, exempt, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
} 33
COSTS.
taxation on appeal to superior court,. . . . . . . . . . . . . . . . . . 46
COUNTIES.
buildings of, exempt from taxation,. . . . . . . . . . . . . . . . . . 20
meetings of Senators and representatives,............. 65
minutes of, how preserved, . . . . . . . . . . . . . . . . . . . . © 66
taxes may be levied by,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
collection of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
levy for repairs on county buildings,. . . . . . . . . . . . . . 65
treasurer; duties of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
COUNTY REPRESENTATIVES.
taxes; neglect of towns to pay; proceedings,. . . . . . . . . . 64
imposed on towns by, . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
at general assembly meeting, . . . . . . . . . . . . . . . . . 65
towns, to be notified, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
execution against, and how levied,. . . . . . . . . . . . 64
COUNTY TAX.
authority to levy and collect, ........................ 64
county treasurers to keep account of, . . . . . . . . . . . . . . . . . 66
laying and collection of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
COUNTY TREASURER.
duties of, generally, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
taxes payable to, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
unpaid; to report to clerk,. . . . . . . . . . . . . . . . . . . . . . . . 64
COURTS.
jurisdiction of, concerning personal tax,.............. 40
CREDITS.
taxed how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • * e º & e º e º & 28
Par.
64
67
67
67
72
56
67
67
65
67
64
65
72
65
71
112
45
165
166
163
163
164
167
163
163
165
163
163
163
167
163
167
163
163
92
61
96 INDEX.
DAMAGES.
taxation; grantee failing to record deed,. . . . . . . . . . . . .
DEAD.
estates of, how listed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DEBT.
deduction from list by board of relief, . . . . . . . . . . . . . . .
DEEDS.
collector's, as evidence, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
executed and lodged; to be, within one week of sale,
form of, . . . . . . . . . . . ................. . . . . . . . . . . . .
grantee failing to record; grantor taxed,.............
DEMAND.
collector; by, necessary for levy, . . . . . . . . . . . . . . . . . . . • e
personal tax; by, for uncollected,. . . . . . . . . . . . . . . . .
DEPUTY SHERIFF.
tax collebtor; may act aS, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DISTILLERIES.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DRAIN COMPANIES.
collector of taxes to be chosen by, . . . . . . . . . . . . . . . . . . . .
compensation fixed by company, ... . . . . . . . . . . . . . . .
fees, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
penalties, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
POWerS, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
vacancy may be filled at any meeting,.............
levy of taxes, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
laid on proportion of each proprietor's interest,...
rate bills, . . . . . . . . . . . . . . . . . . . e s - e º e º 'º e e s a • e s e e s e s e e s e
warrant for collection of taxes, how issued,. . . . . . . . . .
ECCLESIASTICAL SOCIETIES.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
assessors’ duties de exempted,. . . . . . . . . . . . . . . . . . . . .
EDUCATIONAL SOCIETIES.
exempted property of ; assessors’ duties de,. . . . . . . . . . .
EFFECT.
public acts; certain, take, when,. . . . . . . . . . . . . . . . . . . . . . .
ELECTIONS.
assessors; election and term, . . . . . . . . . . . . . . . . . . . . . . . .
ballot; to be elected by, . . . . . . . . . . . . . . . . . . . . . . . . . .
board of relief; not to be member of, .............
Hartford; election and term, . . . . . . . . . . . . . . . . . . . .
minority representation, ... . . . . . . . . . . . . . . . . . . . . . .
number of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
oath of office required, . . . . . . . . . . . . . . . . . . . . . . . . . .
refusing to perform duties; penalty,. . . . . . . . . . . . . .
ballot; town officers to be elected by, generally,. . . . . . . .
selectmen may appoint minor,. . . . . . . . . . . . . . . . . . . .
44
57
53
56
27
51
40
51
27
72
73
73
73
73
72
73
73
73
73
23
26
26
76
to 77
:
10
10
10
25
105
146
143
145
59
133
92
129
57
189
191
192
192
192
189
190
191
191
191
INDEX.
97
ELECTIONS-Continued.
biennial election of town officers may be held, when, ...
repeal of inconsistent acts, . . . . . . . . . . . . . . . . . . . . . . .
board of relief; election, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
assessor not to be member of,.....................
ballot; to be elected by, . . . . . . . . . . . . . . . . . . . . . . . . . .
minority representation, . . . . . . . . . . . . . . . . . . . . . . . . .
number of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
oath of office required, . . . . . . . • * * * * c e º e º e º 'º e º 'º e º e º º
refusing to perform duties; penalty, .............
term of office, generally, . . . . . . . . . . . . . . . . . . . . . . . . .
in Bridgeport, Hartford, and New Haven, .....
Bridgeport; terms of office in, generally, . . . . . . . . . . . . . .
collector of taxes; election, . . . . . . . . . . . . . . . . . . . . . . . . . .
ballot; to be elected by, . . . . . . . . . . . . . . . . . . . . . . . . . .
oath of office required,. . . . . . . . . . . . . . . . . . . . . . . . . . .
refusing to perform official duties; penalty, ....... sº
selectman not to be, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
term of office, generally, . . . . . . . . . . . . . . . . . . . . . . . . .
in Bridgeport, Hartford, and New Haven, .....
Hartford; terms of office in, generally, ... . . . . . . . . . . . .
minority representation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
New Haven; terms of office in, generally,.............
officers; appointment of minor, by selectmen, ....... . . .
elected by ballot, generally, ......................
number of ; towns may provide for,. . . . . . . . . . . . . .
refusing to perform duties; penalty,. . . . . . . . . . . . .
special provisions concerning, not affected,..... - tº e
offices; certain, incompatible, . . . . . . . . . . . . . . . . . . . . . . . .
penalty for refusal to perform official duties, . . . . . . . . . .
plurality of votes to elect,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
special charter provisions relative to election, term of
office, or powers or duties, not affected,.............
terms of office, generally,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in Bridgeport, Hartford, and New Haven,. . . . . . . .
treasurer; selectman not to be,. . . . . . . . . . . . . . . . . . . . . . . .
EMINENT DOMAIN.
United States property acquired by condemnation ex-
empt, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ENROLLMENT.
personal tax; for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
refusing, or giving false, information,............
penalty, . . . . . . . . . . . . . . . . . . . . tº gº e º e º e º 'º tº tº º º $ tº & ©
EQUALITY.
all men declared to be on an, ........ • e s • p. 5, § 1
EQUITY OF REDEMPTION. -
sale of, under tax levy, ............................ . .
Page.
9
9
8
7
9
10
8
10
10
:
10
10
10
9
10
:
10
11
10
10
11
10
25
38
38
38
55
Par.
12
1
i
:
:
:
:
14
10
55
86
86
86
142
98 INDEX.
ESTATES.
insolvent estates, how listed, ........................ tº
trust; personalty of, how returned to assessors,........
guardians’ and conservators’ returns, where made,
neglect to make return; penalty, ... . . . . . . . . . . . . . . .
EXAMINATION. -
assessors; by, of persons not returning lists; penalty,
EXECUTION.
county tax; may issue for,. . . . . . . . . . . . . . . . . . . . . . . . . . .
state taxes; may issue against estate of selectmen,. . . .
against estate of inhabitants of town, . . . . . . . . . . . . .
reimbursement of such inhabitants,...........
taxes; against negligent collector, . . . . . . . . . . . . . . . . . . . .
EXEMPTED PROPERTY.
assessors to make inventory of, . . . . . . . . . . . . . . . . . . . . . . .
and file abstract of, with town clerk,..............
penalty for failure to file,. . . . . . . . . . . . . . . . . . . .
tax commissioner to publish returns concerning and
furnish blanks for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EXEMPTIONS.
academies, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
agricultural Societies, property of, . . . . . . . . . . . . . . . . . . . . .
Angora goats, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
apparel, wearing, . . . . . . . . . . . . . . . . . • - - - - - - - - - - - - - - - - - -
beneficiary associations, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
blind persons, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
boroughs; buildings of, ............ tº dº e º ſº º º e º e º ºs e e º e º e
buildings, . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . • *
calves, . . . . . . . . . . . . . . . . & , º 'º e º 'º is ge e ge......................
cash, . . . . . . . . . . . . . . . . . • e s e e s • e s e e s e e e s e e s = e o e e s e e s e e
cattle, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... e. e. e. e º 'º e s e e º e º 'º e º e
cemeteries; property of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
charitable institutions, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
churches, . . . . . . . . . . . . . . . . . e = e e º 'º e º e º e º e tº e º e º ºs e º e ºs e e o e
cities; buildings of, . . . . . . . . . . . . . . . . . tº e e g º e º ºs e º e º e e º e is
land for water supply, when,. . . . . . . . . . . . . . . . . . . . . .
clothing, . . . . . . . . . . . . . . . . . tº e º º 'º º tº e º 'º º e g º ºs º gº e º ºs e º e º 'º º º
colleges; property of, . . . . . . . . . . . . . . e s e e e s e e is a s e º e s e e
Sheffield scientific School, . . . . . . . . . . . . . . . . . . . . . . . . .
Trinity college, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wesleyan university, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yale university, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
colts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Connecticut Central railroad; bonds in aid of, . . . . . . . .
Valley railroad; bonds in aid of,. . . . . . . . . . . . . . . © e
Western railroad; bonds in aid of,....... º e º 'º e º e º º
counties; building of, ..... © e º e e o e e º e o e e s e e e gº º ºs e º e C & de
ecclesiastical societies; property of,............. * c > * > *
Page
14
13
14
14
16
64
48
48
48
49
26
26
26
26
Par.
25
22
23
24
30
163
118
119
120
124
56
56
56
56
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
25
20
20
23
23
23
23
20
20
20
20
20
23
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
54
45
45
47
47
47
47
45
45
45
45
45
48
INDEX.
EXEMPTIONS.–Continued.
farming tools, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
farm produce, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
fire companies; from personal tax, . . . . . . . . . . . . . . . . . . . .
fire engines, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
firemen, from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . .
fishing apparatus, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
fuel, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
furniture, limited, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G. A. R.; property of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General Hospital society, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
goats, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e e º e º e e
Grand Army posts; property of, . . . . . . . . . . . . . . . . . . . . . .
Hartford hospital, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
hay (produce of a farm), . . . . . . . . . . . . . . . . . . . . . . . . . . .
hogs, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
horses, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
hospitals, property of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
household furniture; limited, . . . . . . . . . . . . . . . . . . . . . . . . .
infirmaries, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dº º e º e º 'º e
jewelry, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , º º º e º dº ſº tº e º 'º e º © tº º
lambs, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
libraries; private, to $200,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
public; entirely, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
list of residents entitled to, . . . . . . . . . . . . . , ſº tº º e º e º & © tº dº ſº tº e
literary society, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
manufactories out of state, . . . . . . . . . . . . . . . . . . . . . . . . . .
mechanics’ tools, ...... • - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
merchandise out of state,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
militia; from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . .
money loaned on mortgage, when,. . . . . . . . . . . . . . . . . . . .
mortgages; loans on, when, . . . . . . . . . . . . . . . . . . . . . . . . .
musical instruments, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
musician; from personal tax, . . . . . . . . . . . . tº gº º tº E tº e º 'º e º 'º
mutual aid association; property of, . . . . . . . . . . . . . . . . . .
national bank stockholders, . . . . . . . . . . . . . . e e º c e s e e e º 'º e
New Haven hospital, . . . . . . . . . . . e º 'º e º e º e º ºs e º 'º º e e º e e 9 &
New Haven, Middletown and Willimantic railroad;
bonds in aid of, ........... e e º e º 'º e º º e º C. e. e. e. e º O & © tº e o e
Da TSO112 geS, . . . . . . . . ge º e º 'º º ºs e º 'º e º ſº º ºs e º º e e e e º e º e º e º ºs e e e
pensioners; property of, . . . . . . . . . . . . tº º º 2 & e º º e > tº g º e º 'º e
exemption where made, . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
pigs, . . . . . . . . . . . . . . . . . . . . . . . . . tº º e o 'º & © e º ºs e º ºs º ºs e º 'º & & © tº ſº
poultry, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
property in another state, and there taxed,............
provisions, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20
39
20
39
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
23
20
33
20
33
39
24
28
24
20
39
20
33
20
45
45
90
45
90
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
46
45
73
45
73
90
49
61
49
45
90
45
71
45
20
20
20
23
39
20
20
18
20
45
45
45
46
90
45
45
38
45
100 INDEX.
EXEMPTIONS-Continued
public institutions, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
public property, . . . . . . . . . . . . . . . . . . . tº e e s e º s e e is e e º e º 'º e e
savings banks; does not affect, . . . . . . . . . . . . . . . . . . . . . . .
scientific associations, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
sheep, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shepaug Valley railroad; bonds in aid of,.............
soldiers, sailors and marines; from personal tax,......
property of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
exemption where made, . . . . . . . . . . . . . . . . . . . . . .
fathers, mothers and widows, . . . . . . . . . . . . . . . .
exemption where made, . . . . . . . . . . . . . .
state; property of, . . . . . . . . . . . . . . . . . . . . . q e e s e e s e º e º e o e
stockholders of corporations, . . . . . . . . . . . . . . . . . . . . . . . . .
students; from personal tax, .........................
swine, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tools, ... . . . ë is a e s tº e º e º e º e º e º e e º e º ºs e e s e º e º e o & e e s e e º 'º e &
town clerk; assessors to file certified list of, with,.....
towns; buildings of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
trees; plantations of, when, . . . . . . . . . . . . . . . . . . . . . . . . . .
Trinity college, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
United States; property of,. . . . . . . . . . . . . . . . . . . . . . . . . . .
property acquired by condemnation,... . . . . . . . . . . . .
utensils; of household, ... . . . . . . . . . . . . . . . . . . . . . . . . . . .
watches, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
waterworks of municipality, ..........................
wearing apparel, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wesleyan university, . . . . . . • & C & Gº e s tº º e º 'º e º 'º & © dº º is © tº e º e º ſº dº
widows of soldiers, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
exemption where made, . . . . . . . . . . . . . . . . . . . . . . . . . .
Yale university, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FALSE IMPRISONMENT.
forbidden by constitution, . . . . . . . . . . . . . . . p. 6, § 10
FARMING TO OLS.
exempt from taxation, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FARM PRODUCE.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . e º te e º e o ºs e e
FEES.
tax liens; for recording, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
See also SALARIES AND FEES.
FIELD OFFICERS.
exempt from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . .
FIRE COMPANIES.
members of, exempt from personal, tax, ... . . . . . . . . . . .
FIRE ENGINES.
exempt from taxation, . . . . . . . . . . . . . . . . . •º e º 'º º te • - - - - - - - --
20
20
24
20
20
20
39
20
23
20
23
20
33
30
39
20
20
23
20
24
23
20
25
20
20
25
20
23
20
23
23
20
20
59
39
39
20
45
45
49
45
45
45
90
45
46
45
46
45
71
65
90
45
45
46
45
50
47
45
55
45
45
54
45
47
45
46
47
45
45
150
90
90
45
INDEX. 101
Page Par
FIREMEN.
exempt from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 90
FISHERIES. w
taxed how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 57
FISHING APPARATUS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
FISH POUNDS.
property in, taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 57
FORECLOSURE.
tax liens, . . . . . . e º e s e e s e e e e g e º e º 'º e s tº e º 'º e º e ºr e º & e º 'º e º e e 55 141
FOREST LAND AND TREES.
land; deed of; who may give,. . . . . . . . . . . . . . . . . . . . . . . . . 35 78
planting of, . . . . . . . . . . . . . . . . . . • - - - - - - - - - - - - - - - - - - 35 78
purchase, care and sale of, . . . . . . . . . . . . . . . . . . . . . . . . 35 78
taxes on, how paid, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 78
state forester to approve planting trees, . . . . . . . . . . . . . . . 24 51
trees; exemption of land planted with,................. 24 51
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 51
FORMS. -
oaths, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 199
ceremony in administering, ... . . . . . . . . . . . . . . . . . . . 74 196
tax collector's deed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 145
tax Warrant, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 138
FUEL.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
FURNITURE.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
G. A. R. -
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . . 20 45
GENERAL, HOSPITAL SOCIETY OF CONNECTICUT.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
GLASTONBURY.
assessors to act together in performance of duty,. . . . . . 20 '44
special examination and valuation of property by, 20 44
GOATS. - -
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
GOODS AND CHATTELS.
levy on, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 133
sold on commission; to be, not taxable,............... - 34 75
taxation of goods and merchandise, . . . . . . . . . . . . . . . . . . | 30 65
| 33 73
GOVERNOR. - r
forest land; duties of, concerning, ... . . . . . . . . . . . . . . . . 35 78
tax commissioner to be appointed by,.... . . . . . . . . . . . . . 61 155
to make biennial report to,. . . . . . . . . . . . . . . . . . . . . . . . 62 156
GRAND ARMY POSTS.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . . 20 45
102 INDEX.
GRAND JURORS.
personal tax; duties of, concerning, ..................
GRAND LIST.
assessors to make out, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . }
board of equalization may revise, . . . . . . . . . . . . . . . . . . . . .
school district; addition of omitted property and polls,
correction for land sold, ... . . . . . . . . . . . . . . . . . . . . . .
GRANTEE.
deed; failing to record; grantor taxed, ..............
grantor to be paid damages for failure,...........
GUARDIANS.
wards' property; return of, by, .......... . . . . . . . . . . . . .
penalty for neglect, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HABEAS CORPU.S.
privilege of, not to be suspended, ... . . . . . . . . p. 6, § 14
may be suspended, when, ............... p. 6, § 14
HART FORD.
assessors; appointment and term, ....................
terms of office of town officers in, generally,...........
HARTFORD HOSPITAL.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HAY.
produce of a farm exempt,. . . . . . . . . . . . . . . . . . . . . . . . . . .
HEREDITARY EMOLUMENTS AND PRIVILEGES.
constitutional prohibition, . . . . . . . . . . . . . . . . . . p. 6, § 20
HIGHWAYS, BRIDGES AND FERRIES.
taxes laid on what list, ...............................
payable when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HIGHWAY TAXES.
laid on what list, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
payable when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HOGS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HOOK AND LADDER COMPANIES.
members of, exempt from personal tax, . . . . . . . . . . . . . . .
HORSES.
exempt from taxation, when, . . . . . . . . . . . . . . . . . . . . . . . .
HOSE COMPANIES.
members of, exempt from personal tax,. . . . . . . . . . . . . . .
HOSPITALS.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
HOUSEHOLD FURNITURE.
exempt from taxation to what amount,... . . . . . . . . . . . .
HOUSES. --
lot appurtenant to house; taxation of,. . . . . . . . . . . . . . . .
railroad companies; of, taxable, how,. . . . . . . . . . . . . . . . .
search or seizure forbidden,. . . . . . . . . . . . . . . . p. 5, § 8
20
20
46
46
46
46
20
39
20
39
20
20
92
15
156
173
174
59
59
23
24
45
45
113
113
113
113
45
90
45
90
45
45
27
31
57
66
INDEX.
103
HUSBAND AND WIFE.
widow’s property exempt, . . . . . . . • . . . . . . . . . . . . . . . . . . . .
exemption where made, . . . . . . . . . . . . . . . . . . . . . . . . . -
wife's property to be set in husband's list,. . . . . . . . . . . . .
separate property to be listed in wife's name, . . . . . .
IMPRISONMENT.
personal tax may be collected by,. . . . . . . . . . . . . . . . . . . . .
INCORPORATED ACADEMIES.
students in, exempt from personal tax, . . . . . . . . . . . . . . .
INCUMBRANCERS.
sale of land for taxes; to receive notice,..............
INFIRMARIES.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
INDIGENTS.
personal tax of, how abated,. . . . . . . . . s e e s c e º 'º e s e e s ∈ e e
INFIRM PERSONS.
personal tax of, how abated,. . . . . . . . . . . . . . . . . . . . . . . . .
INJUNCTION.
tax warrant sale; against,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
INSOLVENT DEBTORS.
estates of, how listed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
INSURANCE COMPANY.
statement to tax commissioner for taxation purposes,
assessment how made, . . . . . . . . . . . . . . . . . . . . . . . . . . .
correction by board of equalization,...............
failure to make statement; penalty, . . . . . . . . . . . . . .
secretary to file list of stockholders, .............
of market value of stock,. . . . . . . . . . . . . . . . . . . .
securities pledged; returns to assessors concerning,
stockholders exempt, when, . . . . . . . . . . . . . . . . . . . . . .
INTEREST.
liens; on, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax; on, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
unpaid taxes, generally; on, ... . . . . . . . . . . . . . . . . . . . . . .
INTERPRETER.
form of oath for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
INVESTMENT COMPANY. -
statement to tax commissioner for taxation purposes,
assessment how made, . . . . . . . . . . . . . . . . . . • - - - - - - - -
correction by board of equalization,...............
failure to make statement; penalty,. . . . . . . . . . . . . . . -
secretary to file list of stockholders, ... . . . . . . . . . . .
of market value of stock,.... . . . . . . . . . . . . . . . . .
securities pledged; returns to assessors concerning,
stockholders exempt, when, ......................
JAILS.
tax levy; discharge from, ........ . . . . . . . . . . . . . . . . . . .
tax warrant; commitment to, on,. . . . . . . . . . . . . . . . . . . . .
personal tax; commitment to, on,.................
Page
20
23
11
12
40
39
60
20
39
56
14
31
31
31
31
31
31
33
33
59
40
51
75
31
31
31
31
31
31
33
33
Par.
45
46
16
19
92
90
151
45
91
91
144
25
67
67
68
68
67
67
72
71
148
92
130
199
67
67
68
68
67
67
72
71
60
51
40
152
133
92
104 INDEX.
JEWELRY.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
JUDGMENT.
grantor; for tax paid by, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
JUSTICE OF THE PEACE.
jurisdiction of, de personal tax, ... . . . . . . . . . . . . . . . . . . .
LAMBS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
LANDS. -
taxable by the acre, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I.AND TITLES.
collector's deed as evidence, . . . . . . . . . . . . . . . . . . . . . . . . .
form of deed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
lien for taxes may be enforced by sale, . . . . . . . . . . . . . .
continuance of lien by certificate, . . . . . . . . . . . . . . . . .
notice of continuance, . . . . . . . . . . . . . . . . . . . . . . .
fees for recording, . . . . . . . . . . . . . . . . . . . tº e º e e s e e o e
foreclosure of liens, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
misconduct; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
sale of realty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
injunction against sale on warrant,. . . . . . . . . . . . . . .
mode of selling land, . . . . . . . . . . . . . . . . . . . . . . . . . . .
notice to be given before sale, . . . . . . . . . . . . . . . . . . . .
of equity of redemption,. . . . . . . . . . . . . . . . . . . . . . . . .
LEVY OF TAXES. -
levy on body, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
relief from, by taking poor debtor’s oath,. . . . . . . . .
chattels, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
realty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
sale of equity of redemption under,. . . . . . . . . . . . . . . . . . .
of land under, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
of particular estate under,. . . . . . . . . . . . . . . . . . . . . . . .
school district tax how levied,........................
LIBERTY.
rights to, proclaimed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 5
writ of habeas corpus, . . . . . . . . . . . . . . . . . . . . . p. 6, § 14
LIBRARIES. -
private, exempt from taxation to $200, . . . . . . . . . . . . . . .
public, entirely exempt, ..............................
LIENS.
continuance by certificate, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
notice of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
discharge of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
enforcement of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
fees relative to, . . . . . . . . . . . . . . . . . . e º e º e º e º & © e º e º e º 'º e º e
foreclosure of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
interest on, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
jurisdiction of court in foreclosure suit,..............
40
20
27
57
56
54
59
59
59
55
58
51
56
55
60
55
51
60
51
51
55
55
55
67
20
20
45
60
92
45
57
146
145
139
148
149
150
141
147
133
144
143
151
142
133
152
133
133
142
143
142
169
45
59
59
59
54
59
55
59
55
148
149
148
139
150
141
148
145.
INDEX. 105
& Page Par.
LIENS-Continued.
precedence of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tº e º e º º ºs º e 54 139
school fund mortgage precedes, . . . . . . . . . . . . . . . . . . . . . . 51 131
shell-fish grounds, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 80
tax paid by grantor, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 60
LIFE ESTATES.
sale for taxes, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 146
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 21
LISTS.
additions of ten per cent. to, . . . . . . . . . . . . . . . . . . . . . . . . . . 15 27
adjustment of, by board of relief, . . . . . . . . . . . . . . . . . . . . 43 101
assessors may fill out, when,. . . . . . . . . . . . . . . . . . . . . . . . . . 15 27
may take, of previous year,. . . . . . . . . . . . . . . . . . . . . . 18 35
neglecting to return their own, to be fined,. . . . . . . . 17 32
not to accept illegal,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 31
to add omitted property to, . . . . . . . . . . . . . . . . . . . . . . . 17 33
to publish notice requiring, . . . . . . . . . . . . . . . . . . . . . . . 11 15
in Bridgeport, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 17
New Haven, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 18
board of relief; duties begin and end, when, . . . . . . . . . . 42 100
equalize and adjust valuations and lists,. . . . . . . . . . 43 101
New Haven; meeting held when, . . . . . . . . . . . . . . . . . 43 102
appeal must be preferred on first business day, 43 103
reduction how made, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 104
indebtedness deducted when, ................ 44 105
limit of reduction, . . . . . . . . . . . . . . . tº ſº e º e º ºs e º 'º e 45 107
not to reduce list unnecessarily not returned, 45 106
cities’ and boroughs' to be filed with clerks, . . . . . . . . . . . 20 43
collector to file, with town treasurer,. . . . . . . . . . . . . . . . . . 52 134
conservators, to be filed where,. . . . . . . . . . . . . . . . . . . . . . . 14 23
corporate property, where made, . . . . . • * * * * * * * * * * * * * * * * 30 65
corporation, to contain what,. . . . . . . . . . . . . . . . . . . . . . . e is 30 64
debt when deducted from, by board of relief, . . . . . . . . . . 44 105
deceased persons' estates, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 25
equalization of, by board of relief, . . . . . . . . . . . . . . . . . . . . 43 101
by board of equalization; notice of increase,...... 62 157
examination of those not returning,........ . . . . . . . . . . 16 30
goods on commission omitted from, when,. . . . . . . . . . . . 34 75
guardians, to be filed where,. . . . . . . . . . . . . . . . . . . . . . . . . . 14 23
insolvent debtors, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 25
manufacturers, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 73
maps may be referred to in, . . . . . . . . . . . . . . . . . . . . . . . . . 15 27
married women, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 19
husband’s list to include property of, when, . . . . . . . 11 16
merchants, . . . . . . . . . . º e º 'º e º sº e. e. e. e. e. e. e º e º e º e e º ſº e º 'º e º 'º º is e 33 73
goods to be sold on commission, excluded,........ 34 75
names added to, by board of relief, . . . . . • - - - - - - - - - - . . . 43 101
106 INDEX.
Page Par
LISTS-Continued.
notice; assessors to give, of property added to, . . . . . . . . 17 33
to bring in, how and when given,. . . . . . . . . . . . . . . . . 11 15
in Bridgeport, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 17
New Haven, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 18
omitted property; assessors to add to,. . . . . . . . . . . . . . . . 17 33
perfected, open to public inspection,. . . . . . . . . . . . . . . . . . 19 40
personal tax, how made, generally, ... . . . . . . . . . . . . . . . . 38 86
in New Haven, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 98
property to be specified in, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 16
reduction of, by board of relief, . . . . . . . . . . . . . . . . . . . . . . 44 104
for indebtedness, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 105
limit of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 107
unnecessarily not returned, not to be reduced,..... 45 106
separate description of lands, . . . . . . . . . . . . . . . . . . . . . . . . 15 27
tenants for life, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 21
for years, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 21
town clerk to send abstract of, to tax commissioner, ... 47 117
town treasurer to keep, until next annual audit, ...... 52 135
traders, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 73
not located, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 75
trustees, . . . . . . . . . . . . . . . . . . . . . . . • * * * * * * * * * * * * * * * * * * * * 13 22
verification of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 26
water-power, when used where created,................ 34 76
when used in different town, . . . . . . . . . . . . . . . . . . . . . . 34 77
when to give in, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 27
LITERARY SOCIETY.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
LOWLANDS.
See DRAIN CoMPANIES.
MACHINERY. .
taxed how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 57
listed in town where business is carried on,....... 33 73
MANUFACTORIES.
out of state, exempt from taxation,. . . . . . . . . . . . . . . . . . . 28 61
taxation of, generally, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 57
by school district, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 169
tax list of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 73
MAPS.
may be referred to in lists,............................ 15 27
MARRIED WOMEN.
property of, to be set in husband's list,. . . . . . . . . gº º e º is e 11 16
separate property of, how listed,...................... 12 19
|MAYOR.
personal tax; aldermen and, may abate,. . . . . . . . . . . . . . . 39 91
appoint special collectors of, . . . . . . . . . . . . . . . . . . . . . . 43 94
and fix their compensation,................... 43 94
powers and duties of,. . . . . . . . . . . . . . . . . . . . . . . . 43 94
INDEX.
107
MAYOR-Continued.
personal tax; approve compensation of collectors
and others, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
employ canvassers to make lists,. . . . . . . . . . . . . . . . . .
MECHANIC’S TOOLS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MERCHANDISE.
out of state, exempt from taxation,... . . . . . . . . . . . . . . . .
rule of assessment and taxation,. . . . . . . . . . . . . . . . . . . . . .
MERCHANTS.
rule of assessment and taxation of,...................
goods to be sold on commission, excluded,........
taxation of, in school districts,.......... tº e º e º e º e º º e º º
tax lists of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
unlocated, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MERIDEN.
assessors' terms of office, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MIDDLETOWN.
tax collector's term of office,........................ © e
MILITARY ENROLLMENT.
provisions concerning, not repealed, ...................
MILITARY TAXES.
payment of uncollected, may be enforced by imprison-
ment, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MILITIA.
assessment for maintenance, how made and apportioned,
personal tax; members of active company, exempt,....
five-year service exemption, ..... tº e º 'º º te e º e º e º e º 'º º
claimant must prove,. . . . . . . . . . . . . . . . . . . . . . . . .
selectmen; enrollment of militia; provisions concerning,
not repealed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MILLS AND MILL DAMS.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MINES.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MONEY.
mortgage; loaned on, exempt from taxation, when,....
where listed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
taxation of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
when loaned in other states,......................
when held by tenant for life,. . . . . . . . . . . . . . . . . . . . .
MORTGAGES AND LIENS.
equity of redemption; sale under levy of tax warrant,
lien to take precedence, when,........................
loans on mortgages, taxable when,. . . . . . . . . . . . . . . . . . .
sales; holder of mortgage to have notice,.............
all incumbrancers to have notice,.................
school fund mortgage precedes tax lien, ... . . . . . . . . . . .
shell-fish grounds; tax lien on,.......................
Page
41
40
20
28
33
33
34
67
33
34
41
40
38
39
39
39
41
27
27
24
28
28.
18
13
55
54
24
28-
55
60
51
36
Par.
95
93
45
61
73
73
75
169
73
75
94
92
88
90
90
90
94
57
57
49
61
61
38
21
142
139
49
61
143
151
131
80
108 INDEX.
MUNICIPAL INDEBTEDNESS.
quadrennial report of, to tax commissioner, . . . . . . . . . . . .
blanks for, how furnished,. . . . . . . . . . . . . . . . . . . . . . .
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MUNICIPALITY.
exempted property of ; assessors’ duties de,. . . . . . . . . . .
MUSICAL INSTRUMENTS.
used exclusively by churches exempt from taxation, ...
MUSICIAN.
exempt from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . . .
MUTUAL AID ASSOCIATIONS.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
NATIONAL BANKS.
assessors to be informed concerning collateral of, when,
report to tax commissioner, annually, . . . . . . . . . . . . . . . . .
stock how taxable, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
hearings before board of equalization,. . . . . . . . . . . . .
nonresidents; of national banks, owned by, . . . . . . . .
remittance of tax to taxing districts,. . . . . . . . . . . . . .
unpaid taxes to be collected by state treasurer, . . . .
stockholders of, exempt from taxation,. . . . . . . . . . . . . . . .
NATIONAL GUARD.
apportionment and assessment of cost of maintenance,
NAVY OF UNITED STATES.
ex-members of, exempt from personal tax, . . . . . . . . . . .
claimant must prove exemption,. . . . . . . . . . . . . . . . . .
NEGLECT.
assessors, of, to return their own lists; penalty, .......
collector to deliver money and lists,. . . . . . . . . . . . . . . . . . .
conservators; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
forfeiture for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
guardians; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax collector; proceedings for, . . . . . . . . . . . . . . . . . . . . . . . .
removal for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
towns to lay taxes, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
trustees; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NEW HAVEN.
lists; notice to bring in, how and when given, ..........
last day for bringing in, . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax, in, how made,. . . . . . . . . . . . . . . . . • * * * * *
in, payable when, ... . . . . . . . . . . . . . . . . . . . . . . . . .
NEW HAVEN HOSPITAL.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NEW HAVEN, MIDDLETOWN AND WILLIMAN-
TIC RAILROAD.
bonds in aid of, exempt from taxation,...............
Page
63
63
63
26
20
39
20
33
31
31
31
32
32
33
33
38
39
39
17
49
14
58
14
49
50
47
14
12
16
41
41
20
20
Par.
159
160
159
56
45
90
45
72
67
67
68
69
69
71
71
88
90
90
32
127
24
147
24
124
126
114
24
18
29
98
98
45.
45
INDEX. 109
Page Par
NEWSPAPER.
notice to bring in lists, to be published in, when, . . . . . . 11 15
in Bridgeport, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 17
New Haven, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 18
NONRESIDENTS.
demand by collector, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 133
national bank stock tax of, paid over to whom, ....... 32 69
notice of addition to list of, by assessors, . . . . . . . . . . . . . . 17 33
of increase by board of relief,. . . . . . . . . . . . . . . . . . . . 43 101
because of indebtedness, . . . . . . . . . . . . . . . . . . . . . 44 105
property of, taxable how,.......... \e e s e e o e s e e s e s e e º e s e 18 36
- } 18 37
by school districts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 169
NOTES.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 61
tax on, payable to state treasurer,. . . . . . . . . . . . . . . . . . . . 29 63
NOTICE.
assessors to give, of property added to list,... . . . . . . . . . 17 33
lists; to bring in, how and when given,. . . . . . . . . . . . . . . . 11 15
in Bridgeport, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 17
New Haven, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 18
sale of land for taxes; to incumbrancers,. . . . . . . . . . . . . . 60 151
taxes are due; of, . . . . . . . . . * ~ * * * * * * * * * * * * * * * * * * * * * * * * 51 130
valuation of stock; given to corporations,. . . . . . . . . . . . . 31 68
OATH.
administration of ; when and by whom, ... . . . . . . . . . . . . . 75 198
affirmation may be used when,. . . . . . . . . . . . . . . . . . . . . . . . 74 197
assessors' to abstracts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 42
ceremony in administering, . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 196
examination of taxpayers under,. . . . . . . . . . . . . . . . . . . . . . 16 30
forms of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 199
list; taxpayer to verify, under,. . . . . . . . . . . . . . . . . . . . . . . . 15 26
tax commissioner may examine witness under,. . . . . . . . . 61 155
may administer, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 155
must take, before entering on duties of his office,.. 61 155
warrant to be supported by, . . . . . . . . . . . . . . . . . . p. 5, § 8
ORE BEDS.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 57
PARSONAGES.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
PENALTY. -
assessor; for failure to require sworn list,. . . . . . . . . . . . 15 26
for acceptance of illegal list by, ... . . . . . . . . . . . . . . . 17 31
for neglect to return his own list,. . . . . . . . . . . . . . . . . 17 32
conservators’, guardians', and trustees’ neglect, . . . . . . . . 14 24
corporate reports and taxes, regarding,... . . . . . . . . . . . . . 31 68
neglect to inform assessors de collateral,.......... 33 72
false statements to assessors,. . . . . . . . . . . . . . . . . . . . . e & º & 15 26
110
INDEX.
PENALTY-Continued.
official misconduct, . . . . . . . . . . . . . . . . . . . . . . . e e e º e º e o e º ºs
refusal to exhibit tax book,...........................
violation of statutes as to lists and payments,.........
PENSIONERS.
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
exemption where made, ... . . . . . . . . . . . . . . . . . . . . . . .
PEOPLE.
rights reserved to, .......... p. 5, § 2; p. 6, §§ 12, 16
PERSONAL PROPERTY.
generally, taxable how, ..............................
nonresidents, of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
trust investments; how returned to assessors,.........
valuation of, for taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PERSONAL TAX.
abatement of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
age limits for payment of, . . . . . . . . . . . . . . . . . . . . . . . . . . .
amount, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
authorized, in lieu of poll and commutation tax, .......
canvassers may be employed to assist in making lists,
collectors may add, to rate bill,. . . . . . . . . . . . . . . . . ge e º ſº º º
collectors; appointment, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
bond required of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
compensation how fixed, . . . . . . . . . . . . . . . . . . . . . . . . .
duties and powers, . . . . . . . . . . . . . . . . . . . . . . tº e º º e º e de e
rate bill; may make separate,. . . . . . . . . . . . e e e de & º e º e
term of office, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e e º ºs
warrant for collection may be issued to,.......... ©
complaint of nonpayment, to whom made, ...... tº dº e º dº e e
consolidated town and city; duties of registrars of, .....
county to pay, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
costs of prosecution to collect paid by,............
courts; jurisdiction of, to enforce payment, ........ © ſº
delinquent; procedure to collect from, after demand,...
county to pay, when,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and costs of commitment, . . . . . . . . . . . . . . . . . . . .
notice in writing of nonpayment, required,.........
punished, how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
due when, . . . . . . . . . . . . . . . • - - - - - - - - - - - - - - - - - - - - - - - - - - -
effect; act authorizing, takes, when, ... . . . . . . . . . . . . . . .
enrollment; false information concerning,.............
penalty for giving, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
exemptions, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
grand jurors’ duties concerning,......................
information concerning; refusing to give,. . . . . . . . . . . . .
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
giving false; penalty,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Page Par.
58 147
49 123
53 137
20 45
24 46
28 61
18 36
18 37
13 22
28 61
39 91
38 85
38 85
38 85
40 93
38 87
41 94
41 94
41 94
41 94
41 94
41 94
41 94.
40 92
38 86
40 92
40 92
40 92
40 92
40 92
40 92
40 92
40 92
38 87
41 97
38 86
38 86
39 90
40 92
38 86
38 86
38 86
INDEX. 111
Page Par.
PERSONAL TAX—Continued.
interest chargeable on unpaid, . . . . . . . . . . . . . . . . . . . . . . . . 40 92
justice of the peace; duties concerning,... . . . . . . . . . . . . 40 92
lists of persons liable to pay, how made,............. 38 86
to be lodged in town clerk's office,. . . . . . . . . . . . . . . . 38 86
date of lodgment, . . . . . . . . . . tº e e s tº sº e º e e º ºs e º ºs e e 38 86
canvassers may be employed to assist in making,... 40 93
national guard expense; apportionment and assessment, 38 88
notice of assessment; tax commissioner to give,... 39 89
assessment payable, when, ... . . . . . . . . . . . . . . . . . . . . 39 89
payable to state treasurer, . . . . . . . . . . . . . . . . . . . . 39 89
New Haven; registrars of, to make list,. . . . . . . . . . . . . . . 41 98
lodge list with town clerk,. . . . . . . . . . . . . . . . . . . . . . . . 41 98
date of lodgment, . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 98
other lists; to be in lieu of, . . . . . . . . . . . . . . . . . . . . . . 41 98
payable in, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 98
poll tax; charter provisions concerning, repealed,.. 42 99
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 99
nonpayment; procedure to collect after demand,...... 40 92
payable when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 87
poll and commutation; authorized in lieu of, ..... & d e º e 38 85
prosecuting officers; duties of, concerning,............. 40 92
rate bill; may be added to, by whom, ... . . . . . . . . . . . . . . . 38 87
registrars of voters to make lists,. . . . . . . . . . . . . . . . . . . . . 38 86
to lodge list in town clerk's office,................ 38 86
date of lodgment, . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 86
compensation, and by whom approved,............ 41 95
canvassers may be employed by, to assist in making
lists, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 93
repeal of inconsistent acts, . . . . . . . . . . . . . . . . . . . © C & e º 'º º 41 96
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 96
special collectors; appointment, ...................... 41 94
bond required of, ............ . . . . . . . . . . . . . . . . . . . 41 94
compensation, and how fixed, . . . . . . . . . . . . . . . . . . . . 41 95
duties and powers, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
rate bill; may make separate,..................... 41 94
term of office, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
warrant for collection may be issued to, . . . . . . . . . 41 94
selectmen to make annual list, . . . . . . . . . . . . . . . . . . . . . . . 38 86
to lodge list in town clerk's office, . . . . . . . . . . . . . . . . 38 86
date of lodgment, . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 86
compensation, and by whom approved,. . . . . . . . . . . . 41 95
special canvassers’ compensation, and by whom approv-
ed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 95
PIGS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
POLL TAX.
personal tax authorized in lieu of,..................... 38 85
to 43 99
112 INDEX.
POLL TAX—Continued
payment of uncollected, enforced by imprisonment,.....
polls omitted from town list may be added to school,
school taxes to be levied on polls,.....................
POOR DEBTOR'S OATH. s
tax levy; release from, on taking,........ . . . . . . . . . . . .
application for, how made,. . . . . . . . . . . . . . . . . . . . . . .
notice to whom given, . . . . . . . . . . . . . . . . . . . . . . .
POORHOUSE. -
taxable for building or repair of schoolhouse,........
PRISONERS ON CIVIL PROCESS.
poor debtor's oath; tax levy; release from, on taking,
application for, how made, . . . . . . . . . . . . . . . . . . . . . .
notice to whom made,. . . . . . . . . . . . . . . . . . . . . . . •
PRIVILEGED CASES.
appeals from board of relief are, . . . . . . . . . . . . . . . . . . . .
PRIVILEGES.
arrest; security from unlawful, . . . . . . . . . . . . . . p. 6, § 10
exclusive, not to be granted,. . . . . . . . . . . . . . . . . p. 6, § 20
PROMISSORY NOTES.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax on, payable to state treasurer, . . . . . . . . . . . . . . . . . . . . .
PROPERTY LIABLE TO TAXATION.
See pages 27 to 38 inclusive.
PROSECUTING OFFICERS.
personal tax; duties of, concerning,.... . . . . . . . . . . . . . . .
PROVISIONS.
exempt from taxation, ... . . . . . . . . . . . . . . . .............
PUBLIC ACTS.
effect; certain, take, when,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
PUBLIC INSTITUTIONS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PUBLIC PROPERTY.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
QUARRIES.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RAILROADS AND RAILROAD COMPANIES.
dwelling-houses of railroad companies, how taxed,. . . . .
RATE BILLS.
delivery of, by collector, ............................
making and signing of, . . . . . . . . . . . . . . _s e s e e s e e s a e s e e s is e
personal tax; collectors may make separate, for, . . . . . . .
may be added to, by whom, . . . . . . . . . . . . . . . . . . . . . .
refusal of collector to receive,. . . . . . . . . . . . . . . . . . . . . . . .
selectmen to make, when,. . . . . . . . . . . . . . . tº ſº e º 'º e º 'º e e g º ºs e
tax warrants; issue by justices for sums due on,......
Page
40
68
67
60
60
60
67
60
60
60
46
28
29
40
20
76
20
20
27
31
49
48
41
38
49
47
48
Par.
92
173
169
152
152
152
170
152
152
152
101
61
63
92
45
200
203
45
45
57
66
125
121
94
87
125
114
121
INDEX.
113
REAL ESTATE.
assessed in name of record owner,. . . . . . . . . . . . . . . . . . . .
charitable uses; devoted to, exempt,. . . . . . . . . . . . . . . . . . .
liability of, for tax judgment,........... . . . . . . . . . . . . .
under certificate, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
listed where, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
omitted from town list, listed for school tax, ..........
school district taxes levied on what,. . . . . . . . . . . . . . . . . .
valuation of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
what is taxable, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RECORD.
grantee not having deed for; grantor taxed,..........
owner; real estate assessed in name of, . . . . . . . . . . . . . . . .
REDEMPTION.
property sold for taxes,..............................
REGISTERED VESSELS.
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RELIEF, BOARD OF.
See BOARD OF RELIEF.
REMEDY.
constitutional guarantee against wrong...... p. 6, § 12
REMOVAL.
negligent collector, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
REPORTS.
banks to tax commissioner,. . . . . . . . . . . . . . . . . . . . . . . . . . .
bridge companies to tax commissioner,. . . . . . . . . . . . . . . .
collector of town taxes to report mistakes to town clerk,
corporations, certain, to tax commissioner,............
insurance companies to tax commissioner,......... tº gº tº &
investment companies to tax commissioner, . . . . . . . . . . .
mistakes in assessment to town clerk,. . . . . . . . . . . . . . . . .
national banking association to tax commissioner,......
quadrennial of exempted property to tax commissioner,
blanks for, how furnished,........................
publication of returns,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
quadrennial municipal to tax commissioner,...........
blanks for, how furnished,. . . . . . . . . . . . . . . . . . . . . . .
publication of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax commissioner to board of equalization,............
biennially to governor, . . . . . . . . . . . . . . . . . . . . . . . º º ºs gº
trust companies to tax commissioner,. . . . . . . . . . . . . . . . º
RETURNS.
tax warrant; not required on,... . . . . . . . . . . . . . . . . . . . . .
RIGHTS. -
private property, . . . . . . . . . . . . . . . . . . . . . . . . . . .
search and seizure, protection from, . . . . . . . . . e
SAILORS,
See SoLDIERs, SAILORS AND MARINEs.
:
:
;
8
Page
13
20
28
28
27
68
67
27
27
27
13
55
28
50
31
31
61
31
31
31
61
31
26
26
26
63
63
63
62
62
31
57
Par.
20
45
60
60
57
173
169
57
57
59
20
143
62
126
67
67
154
67
67
67
154
67
56
56
56
159
160
160
156
156
67
146
114 INDEX.
SALARIES AND FEES.
assessors' compensation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
except in Hartford, New Haven, and Waterbury, .
selectmen may fix, when,. . . . . . . . . . . . . . . . . . . . . . . . .
board of relief’s compensation,. . . . . . . . . . . . . . . . . . . . . . .
except in Hartford, New Haven, and Waterbury, ..
selectmen may fix, when, . . . . . . . . . . . . . . . . . . . . . . . .
collector's fees, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
fixed salary only receivable; penalty,. . . . . . . . . . . . . . . . . .
liens; fees for recording,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax collectors, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SALE. .
collector not to make, without notice to incumbrancer,
form of collector's deed, . . . . . . . . . . . . . . . . . . . . . . . . .
equity; of, under tax levy, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
land for taxes; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
particular estate under tax levy,. . . . . . . . . . . . . . . . . . . . . . .
validity of, not affected by illegal fees,................
SAVINGS BANKS. -
assessors to be informed concerning collateral of, when,
exemption does not apply to,. . . . . . . . . . . . . . . . . . . . . . . . . .
state tax; stock investments of, exempt, when, . . . . . . . .
SCHOOL, DISTRICTS.
abolished districts; selectmen to collect taxes of,.......
assessment how made, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
of real estate lying partly in district,. . . . . . . . . . . . . . -
assessors' compensation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
board of relief of, how constituted, . . . . . . . . . . . . . . . . . .
city district tax limited to what amount,... . . . . . . . . . . . .
clerical omissions may be corrected at any time, . . . . . . .
collector of taxes; election and term, . . . . . . . . . . . . . . . . .
bond required of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
duties of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
exhibit tax book; penalty, . . . . . . . . . . . . . . . . . . . . . . . .
in joint districts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
consolidated districts; tax for payment of debts assumed
upon consolidation, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
collection of taxes of, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
debts generally; tax levy by selectmen, . . . . . . . . . . . .
equalization of tax in, . . . . . . . . . . . . . . . . . . . . . . . . . . .
extension of time of payment of such tax, ........
re-established districts; tax levy to reimburse town
for improvements during consolidation,. . . . . . . . .
deductions by, for indebtedness, made when, . . . . . . . . . .
delinquent taxpayer; levy on chattels, realty, or body,
interest chargeable on unpaid taxes,. . . . . . . . . . . . . . . . . .
on liens, ............ * @ tº º e º e º & º e s tº e º e g º e e º & • * * * * *
Page
74
74
74
74
74
74
73
74
59
41
41
60
56
55
55
55
57
33
24
72
68
67
68
Par.
194
194
194
194
194
194
193
195
150
94
95
151
145
142
143
142
146
72
49
70
186
175
171
172
172
179
115
176
178
177
123
182
68
69
69
69
69
49
70
71
72
71
71
71
72
68
51
51
59
183
186
185
183.
184
187
172
133
130
148
INDEX. -- 115
Page Par.
SCHOOL, DISTRICTS-Continued.
joint district; taxation for payment of debts,.......... 70 182
land partly in district, taxable how,. . . . . . . . . . . . . . . . . . . 67 171
levy of tax authorized, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 169
polls omitted from town list, taxable how,............. 68 173
poorhouse property taxable by, when,. . . . . . . . . . . . . . . . . 67 170
real estate omitted from town list, assessed how,...... 68 173
records and papers to be open to inspection,. . . . . . . . . . . 70 181
tax due when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 132
laid on next or last list,. . . . . . . . . . . . . . . . .s e e s = e º e º e 46 113
levied on what, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e tº 67 169
neglect to lay; penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . 70 180
payable in one year,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 113
tax warrant; form of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 138
title changed after completion of town tax list,........ 68 174:
assessment how made, . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 175
valuation of real estate for taxation,. . . . . . . . . . . . . . . . . . 68 172
SCHOOL FUND. -
mortgage to, to take precedence of tax liens,.......... 51 131
SCIENTIFIC ASSOCIATIONS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
SEARCH AND SEIZURE.
constitutional provision, . . . . . . . . . . . . . . ....... p. 5, § 8
SELECTMEN.
abatement of taxes by, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 116
assessors’ compensation fixed by, when, . . . . . . . . . . . . . . . . 74 194
board of relief’s compensation fixed by, when, ......... 74 194
enrollment by, for military purposes; provisions de,
not repealed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 96
execution against, for state taxes,. . . . . . . . . . . . . . . . . . . . 48 119
misconduct; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 147
negligence or illegal acts de taxation, forfeitures,...... 58 147
penalty for misconduct of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 147
personal tax; abatement of, by,. . . . . . . . . . . . . . . . . . . . . . . 39 91
age limits for payment of, . . . . . . . . . . . . . . . . . . . . . . . . 38 85
amount, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 85
authorized in lieu of poll and commutation tax, ... 38 85
canvassers; may employ, to assist in making lists, .. 40 93
compensation how fixed, , .................... 41 95
collectors; appointment and term of office, ........ 41 94
bond required of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
compensation how fixed, ............... . . . . . . 41 94
duties and powers, . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
warrant for collection may be issued to, ....... 41 94
complaint of nonpayment, to whom made,........ 40 92
consolidated town and city; duties of registrars of, 38 86
county to pay, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 92
costs of prosecution to collect paid by,........ 40 92
116 . INDEX.
Page Par.
SELECTMEN-Continued.
personal tax; delinquent; procedure to collect from,
g after demand, .................... 40 92
county to pay tax and costs, when,. . . . . . . . . . . . 40 92
notice to, in writing, of nonpayment required,.. 40 92
punished how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 92
due when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 87
effect; act authorizing, takes, when,. . . . . . . . . . . . . . . 41 97
enrollment; refusing, or giving false, information;
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . •es • * * * * * * * * 38 86
exemptions, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 @ e º e º 'º e 39 90
grand jurors’ duties concerning,... . . . . . . . . . . . . . . p e 40 92
information concerning; refusing, or giving false;
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 86
interest chargeable on unpaid, . . . . . . . . . . • * * tº dº e º ºs e e 40 92
justice of the peace's duties concerning,............ 40 92
lists; to make, of persons liable to pay,........... 38 86
and lodge in town clerk's office,............... 38 86
date of lodgment, . . . . . . . . . . . . . * * * * * * e º e º e 38 86
canvassers; may employ, to make, . . . . . . . . . . . . 40 93
national guard expense; assessment and apportion-
- ment, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 88
notice of assessment; tax commissioner to give, 39 89
assessment payable when, and to state
treasurer, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 89
New Haven; registrars of, to make list,........... 41 98
and lodge list with town clerk,. . . . . . . . . . . . . . . . 41 98
date of lodgment, . . . . . . . . . . . . . . . . . . . . . . . 41 98
other lists; to be in lieu of, . . . . . . . . . . . . . . . . . . 41 98
payable in, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 98
poll tax, charter provisions de, repealed,....... 42 99
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 99
nonpayment; procedure to collect, after demand,... 40 92
payable, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 87
poll and commutation tax; authorized in lieu of, .. 38 85
prosecuting officers; duties of, concerning,........ 40 92
rate bill; shall be added to, by, . . . . . . . . . . . . . . . . . . . 38 87
registrars of voters to make lists,........... jº º tº e º º 38 86
and lodge list in town clerk's office,. . . . . . . , º e º & 38 86
date of lodgment, ... . . . . . . . . . . . . . . . . . . . . 38 86
compensation how fixed, . . . . . . . . . . . . . . . . . . . . . 41 95
repeal of inconsistent acts, ........ tº º & © tº e º e º a tº dº º is e 41 96
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . aſ e s e e s a e e 41 96
special collectors; appointment and term of office,..... 41 94
bond required of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
compensation how fixed, . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
} 41 95
duties and powers, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 94
rate bill; may make separate, . . . . . . . . . . . . . . . . . . . . 41 94
warrant for collection may be issued to, . . . . . . . . . . 41 94
INDEX.
117
SELECTMEN-Continued.
rate bill to be made by, when, .......................
School district; duties concerning taxation,. . . . . . . . . . . .
abolished or consolidated; taxes to be collected by,
state tax; duties regarding, . . . . . . . . . . . . . . . . . . . . . . . . . .
tax collector; may depute person to serve warrant,.....
bonds to acceptance of; to give,. . . . . . . . . . . . . . . . . . ".
forfeitures; to enforce against, . . . . . . . . . . . . . . . . . .
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
list of; to keep, when, . . . . . . . . . . . . . . . . . . . . . . . . . . .
may appoint, when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
may authorize sheriff to serve as, . . . . . . . . . . . . . . . . .
proceedings against negligent, by, .................
- removal proceedings, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SHEEP.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SHELL-FISH GROUNDS.
board of relief; appeal from, to Superior Court,. . . . . . .
taxes, how and when laid, . . . . . . . . . . . . . . . . . . . . . . . . . . .
collection of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
commissioners, a board of relief, . . . . . . . . . . . . . . . . .
interest on, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
paid to state treasurer, . . . . . . . . . . . . . . . . . . . . . . . . . . .
rate of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
to be a lien until paid,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
when and where payable, ......... . . . . . . . . . . . . . . . .
unpaid five years, ground to revert to state,.......
owner to be notified by clerk,. . . . . . . . . . . . . . . . .
tax list of, and valuation; owners to file when,. . . . . . . .
blanks for, how furnished,..... . . . . . . . . . . . . . . . . . . .
failure to file; penalty, . . . . . . . . . . . . . . . . . . . . . . . . . .
warrants, how issued and served,. . . . . . . . . . . . . . . . .
SHEPAUG VALLEY RAILROAD.
bonds in aid of, exempt from taxation,................
SICK PERSONS.
personal tax of, how abated,. . . . . . . . . . . . . . . . . . . . . . . . . .
SIGNPOSTS.
notice to bring in lists to be posted on,. . . . . . . . . . . . . . . . .
\. or published in newspaper, ......................
SHERIFFS.
tax collector; may be deputed to acts as,. . . . . . . . . . . . . .
SOCIETIES.
taxes laid on what list and payable when,. . . . . . . . . . . . . .
SOLDIERS, SAILORS AND MARINES.
personal tax; exempt from, . . . . . . . . . . . . . . . . . . . . . . . . . . .
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
exemption where made,. . . . . . . . . . . . . . . . . . . . . . .
exemption of fathers, mothers, and widows,. . . . . .
exemption where made, ......................
Page
47
68
72
48
51
49
53
53
53
49
50
49
50
20
36
36
37
36
37
37
36
36
36
37
37
35
35
35
37
20
39
11
11
50
46
Par.
114
172
186
118
129
122
136
137
136
125
129
124
126
45
81
80
82
81
82
82
80
80
80
83
83
79
79
79
82
45
91
15
15
129
113
39
20
23
20
23
90
45
46
45
46
118 INDEX.
SOUTH WINDSOR.
assessors; duties of, how performed,. . . . . . . . . . . . . . . . . .
special examination and valuation of property by,
STAFF OFFICERS. -
exempt from personal tax, . . . . . . . . . . . . . . . . . . . . . . . . . .
STATE BOARD OF EQUALIZATION.
changes by ; town clerks to be notified of, . . . . . . . . . . . . . .
constitution and powers of,. . . . . . . . . . . . . . . . . . . . . . . . . . .
stock; hearings before, de tax on corporate,..........
STATE FORESTER.
duties of, generally, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
examine land claimed to be exempt,. . . . . . . . . . . . . . . . . . .
expenses of, how paid,... . . . . . . . . . e º e º e s e e s s e º e s e s e º e
tree plantation; to approve planting of, . . . . . . . . . . . . . . .
STATE FOREST LAND.
deed of, how given, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
planting of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
state forester to approve,. . . . . . . . . . . . . . . . . . . . . . . . . .
purchase, care and sale, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
taxes on, how paid,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
trees; land planted with, exempt, when, ... . . . . . . . . . . . .
STATE OF CONNECTICUT.
corporate tax; to remit to taking district, . . . . . . . . . . . . .
property of, exempt from taxation,. . . . . . . . . . . . . . . . . . .
state tax how and when payable,... . . . . . . . . . . . . . . . . . . .
execution against inhabitants of town for, . . . . . . . .
reimbursement of such inhabitants,............
STATE TAXES.
banks, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
bridge companies, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..º is tº gº
execution against inhabitants for, . . . . . . . . . . . . . . . . . . . .
insurance companies, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
investment companies, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
national banking associations, ........................
payable when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
reimbursement of inhabitants for, . . . . . . . . . . . . . . . . . . . .
state treasurer to collect unpaid,.... . . . . . . . . . . . . . . . . . .
trust companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STATE TREASURER.
chosen in action; tax payable to,......................
corporate tax paid to, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
state tax unpaid, to collect, . . . . . . . . . . . . . . . . . . . . . . . . . . .
to issue execution for,. . . . . . . . . . . . . . . . . . . . . . . . . . . .
STATUTES OF LIMITATION.
appeals from doings of assessors, .....................
from board of relief, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax sale; time limited to redeem property,.............
Page
20
20
39
35
35
24
35
35
24
32
20
48
48
48
31
31
48
31
31
31
48
48
33
31
29
31
33
48
43
45.
55
Par.
44
44
90
158
157
68
78
52
53
51
78
78
51
78
78
51
69
45
118
119
120
67
67
119
67
67
67
118
120
71
67
63
67
71
119
101
109
143
INDEX.
119
STOCK.
stockholders in certain corporations exempt,. . . . .. . . . . .
pledged; returns by corporations to assessors, . . . . . . '• • .
taxation of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STOCKHOLDERS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STORES. -
taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STUDENTS.
in colleges, exempt from personal tax, . . . . . . . . . . . • * * * * *
incorporated academies, exempt from personal tax,
SUIT.
collection of taxes by,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax how collected, ... . . . . . . . . . . . . . • * * * * * * * * * *
SUPERIOR COURT.
appeals to, from board of relief, . . . . . . . . . . . . . . . . . . . . . .
p0Wef tipOrl, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shell-fish commissioners as board of relief; appeal from,
to, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SWINE.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TAX BOOK.
public inspection of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TAX COMMISSIONER.
appointment and duties, generally, . . . . . . . . . . . . . . . . . . .
board of equalization; to be member of, . . . . . . . . . . . . . . .
exempted property; to furnish blanks for returns de,
to publish returns, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
furnish copy of returns to assessors, ... . . . . . . . . . .
to members of general assembly, . . . . . . . . . . . . .
to town clerks, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
inquire into execution of tax laws,. . . . . . . . . . . . . . . . . . .
oath of office required of,. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
may administer oath, when,. . . . . . . . . . . . . . . . . . . . . . .
office of ; comptroller to provide, ... . . . . . . . . . . . . . . . . . .
quadrennial reports of municipal indebtedness made to,
blanks for, to be furnished by, . . . . . . . . . . . . . . . . • * * *
reports of, to board of equalization,. . . . . . . . . . . . . . . . . . .
de doings of local taxing officials,... . . . . . . . . . . . . .
reports of corporations filed with,. . . . . . . . . . . . . . . . . . . . .
to governor, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
superior court's power de witnesses, . . . . . . . . . . . . . . . . . .
taxing officials to report to, . . . . . . . . . . . . . . . . . . . . . . . . .
blanks for, to be furnished by, . . . . . . . . . . . . . . . . . . . .
penalty for failure to report, ... . . . . . . . . . . . . . . . . .
town clerks to be notified by, of changes in lists,.......
witnesses may be summoned by, by process,...........
committed to jail when,. . . . . . . . . . . . . . . . . . . . . . . . . .
Page
33
33
28
33
27
39
39
60
40
45
46
36
20
49
61
62
26
26
26
26
26
61
61
61
61
63
63
62
64
31
62
61
64
64
64
63
61
61
Par.
71
72
61
71
57
90
90
153
92
109
112
81
45
123
155
156
56
56
56
56
56
155
155
155
155
159
170
156
162
67
156
155
161
161
161
158
155
155
120 INDEX.
TAX COMMISSIONER—Continued.
witnesses; fees of, payable by, . . . . . . . . . . . . . . . . . . . . . . . .
allowed as part of expenses,. . . . . . . . . . . . . . . . . . . . . .
TAXES.
collection by suit, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
due when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
effect of irregularities on validity of, . . . . . . . . . . . . . . . . . .
laid on what list, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
neglect of town to lay, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
payable when, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal, collected how,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TAX LIENS.
See LIENS.
TAX LISTS.
See LISTs.
TAX WARRANTS.
execution of, by salaried collectors,. . . . . . . . . . . . . . . . . . .
by commission collector and deputies, . . . . . . . . . . . . .
form of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
injunction to restrain sale on, . . . . . . . . . . . . . . . . . . . . . . . .
issue of, by justices of the peace,.....................
levy of, on real estate, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax; for, issued to collectors, . . . . . . . . . . . . . . . . .
TITLES OF LAND.
collector's deed as evidence,..........................
form of deed, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
lien for taxes may be enforced by sale,...............
continuance of lien by certificate,.................
notice of continuance, . . . . . . . . . . . . . . . . . . . . . . .
fees for recording, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
foreclosure of liens, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
misconduct; penalty for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
sale of realty, . . . . . . . . . . . . . . . . . . . . . . . . tº ºs e º º ſº tº º e º e º 'º º º
injunction against sale on warrant,. . . . . . . . . . . . . . . .
mode of selling land, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
notice to be given before sale,. . . . . . . . . . . . . . . . . . . .
of equity of redemption, ........................
TOOLS.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f
TOWN CLERK.
abstract of tax list to be sent to tax commissioner by,
assessment; duties as to errors in, ... . . . . . . . . . . . . . . . . .
exempted property; to return abstract of, to tax com-
missioner, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
exemptions; assessors to file certified list of, with,.....
Page
62
62
60
51
57
46
47
46
40
50
50
53
56
48
55
41
57
56
54
59
59
59
55
58
51
56
56
60
56
20
47
61
26
23
Par.
156
156
153
132
146
113
114
113
92
128
129
138
144
121
143
94
146
145
139
148
149
150
141
147
133
144
143
151
142
45
117
154
56
46
INDEX.
TOWN CLERK–Continued.
lists and abstracts to be lodged with, by assessors,.....
board of equalization’s changes in, to be made by,..
mistakes in assessment; collector to report to,.....
New Haven, lodged with,. . . . . . . . . . . . . . . . . . . . . . . .
notice to, of changes in, by board of equalization, ..
sale for taxes, collector to file notice of, with, . . . . . . . .
tax collector's deed; procedure for record, . . . . . . . . . . . .
liens; fees for, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TOWN COURT.
personal tax; jurisdiction of, de,..... . . . . . . . . . . . . . . . .
TOWN MEETINGS AND ELECTIONS.
assessors; election and terms of, in general, . . . . . . . . . .
ballot; to be elected by,. . . . . . . . . . . . . . . . . . . . . . . . . .
minority representation in, . . . . . . . . . . . . . . . . . . . . . .
not to be on board of relief, . . . . . . . . . . . . . . . . . . . . . .
to be sworn, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
board of relief; election and term, . . . . . . . . . . . . . . . . . . . .
minority representation, . . . . . . . . . . . . . . . . . . . . . . . . .
oath of office required,. . . . . . . . . . . . . . . . . . . . . . . . . . .
Bridgeport; term of office in, . . . . . . . . . . . . . . . . . . . . . . . .
Selectman not to be, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
oath of office required,. . . . . . . . . . . . . . . . . . . . . . . . . . .
Hartford; term of office in, . . . . . . . . . . . . . . . . . . . . . . . . .
New Haven; term of office in, . . . . . . . . . . . . . . . . . . . . . . . .
officers; appointment of minor,. . . . . . . . . . . . . . . . . . . . . . .
number of ; towns may provide for, . . . . . . . . . . . . . .
refusing to perform duties; penalty,. . . . . . . . . . . . . .
terms of office, generally, . . . . . . . . . . . . . . . . . . . . . . . . dº e e s
in Hartford, Bridgeport, and New Haven, . . . . . . . .
treasurer; selectman not to be, . . . . . . . . . . . . . . . . . . . . . . . .
TOWNS.
county taxes; execution for, may issue against, . . . . . . . .
exemption of property of, . . . . . . . . . . . . . . . . . . . . . . . . . . . .
inhabitants of ; execution against, for state tax, .......
reimbursed for state tax how,. . . . . . . . . . . . . . . . . . . . .
neglect of, to lay taxes, . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
personal tax; duties and powers of, concerning,.......
poorhouse taxable for Schoolhouse, . . . . . . . . . . . . . . . . . . .
rate bills of, how made,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
taxes; execution may be levied for,. . . . . . . . . . . . . . . . . . .
collectors of, to make accounts and pay over
monthly receipts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
laid on what list,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
payable, when, . . . . . . .* tº e º 'º e º e º º ſº tº º e º E tº º te e º $ $ tº º º tº gº
19
63
61
19
63
55
55
59
40
64
20
48
48
47
38
40
158
154
41
158
143
143
150
92
.
2
119
120
144
85
.98
170
114
119
67
47
48
52
46
46
134
113
113
122 INDEX.
Page Par.
TOWN TREASURER. t -
taxes; to account for and pay over, monthly, ... . . . . . . 52 134
penalty, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 137
TRADERS.
taxable where business is carried on, . . . . . . . . . . . . . . . . 33 73
unlocated traders taxable at domicil,. . . . . . . . . . . . . . 34 75
TREASURER, CITY.
quadrennial reports to tax commissioner by, . . . . . . . . . . . 63 159
blanks for, how furnished, . . . . . . . . . . . . . . . . . . . . . . . 63 170
TREASURER, STATE. -
board of equalization; to be a member of, . . . . . . . . . . . . 62 157
bonds and choses in action; to receive taxes on, when, 29 63
corporations; to collect unpaid taxes of certain, . . . . . . . 33 71
to receive certain taxes,. . . . . . . . . . . . . . . . . . . . . . . . . . 31 67
to remit to local treasurers,. . . . . . . . . . . . . . . . . . . . . . 32 69
nonresident, national bank tax; duty de,. . . . . . . . . . 32 69
execution for state taxes may be enforced by, . . . . . . . . . 48 118
against inhabitants' estates,.... . . . . . . . . . . . . . . . . . . . 48 119
reimbursement of such inhabitants,. . . . . . . . . . . 48 120
TREASURER, TOWN.
See Town TREASURER.
TREES.
plantations of, exempt from taxation when, . . . . . . . . '• • * 24 50
land used as, exempt, . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 51
exception, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 51
TRINITY COLLEGE.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 47
TRUST COMPANIES.
assessors to be informed concerning collateral of, when, 33 72
report to tax commissioner, annually, . . . . . . . . . . . . . . . . 31 67
stock how taxable, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 67
hearings before board of equalization,. . . . . . . . . . . . 31 68
nonresidents; of national banks, owned by, ....... 32 69
remittance of tax to taking districts,. . . . . . . . . . . . . . 32 69
unpaid taxes to be collected by state treasurer, . . . . 33 71
TRUSTEES.
estates of insolvents or decedents, how listed by, . . . . . . 14 25
penalty for neglect by, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 24
personal property held by, taxable how,. . . . . . . . . . . . . . . 13 21
returns of personalty in trust to assessors by, . . . . . . . . . 13 22
UNITED STATES.
property of, exemption from taxation,. . . . . . . . . . . . . . . . 20 45
acquired by condemnation, ... . . . . . . . . . . . . . . . . . . . . 25 55
UNITED STATES ARMY AND NAVY.
ex-members of either, exempt from personal tax, ...... 39 90
claimant must prove exemption, . . . . . . . . . . . . . . . . . 39 90
UTENSILS, HOUSEHOLD.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
INDEX. 123
Page Par
VACANCIES.
filled how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11
VALUATION.
certain vessels, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 62
nonresidents’ estates, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 36
personal property, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 61
rule of, to be market value,. . . . . . . . . . . . . . . . . . . . . . . . . . . 19 39
state tax; of property taken on execution for,. . . . . . . . . 48 120
VESSELS.
registered and enrolled, taxable how, ... . . . . . . . . . . . . . . 28 62
unregistered, taxable how, . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 61
VETERANS.
See SoLDIERS, SAILORS AND MARINEs.
WARDEN AND BURGESSES.
abatement of taxes by, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 116
WARRANTS (TAX).
form of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 138
injunction to restrain sale on, . . . . . . . . . . . . . . . . . . . . . . . . 56 144
issued how, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 121
levy of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 133
personal tax; for, issued to collectors, . . . . . . . . . . . . . . . . . 41 94
service of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 129
WARRANTY.
tax collectors; in deed of, . . . . . . . . . . . . . . . . . . . • * * * * * * * * 56 145
WATCHES. *
exempt from taxation,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
WATER-POWER. .
taxable how, when used where created,. . . . . . . . . . . . . . . . 34 76
- when used in different town, . . . . . . . . . . . e = * * * * * * * * 34 77
WATERWORKS.
municipal; exempt from taxation,. . . . . . . . . . . . . . . . . . . . . 25 54
WEARING APPAREL. f
exempt from taxation,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 45
WESLEYAN. UNIVERSITY.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 47
WIDOW.
soldier's; property of, exempt from taxation, . . . . . . . . . 20 45
exemption where made, . . . . . . . . . . . . . . . . . . . . . . . . . 23 46
WITNESS.
oaths; ceremony to be used in administration,. . . . . . . . . 74 196
administered by whom, . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 198
affirmation may be used, when,. . . . . . . . . . . . . . . . . . . . 74 197
forms of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 199
WORKHOUSE. *
personal tax; commitment to, on warrant for, . . . . . . . . . 40 92
YALE UNIVERSITY.
exempt from taxation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 47
UN\/ERSTY OF MCH GAN