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borne out by the facts brought out by comparisons made with probated estates, the appraised value of which is compared with the assessment.

What is true in the case of New Britain is also true in many of the other towns. As in Stonington, where the estimated per cent. of true value assessed is 662/3, the average assessment of the fifteen estates examined there was 64 per cent. of the appraised value, and, applying the same rule to Danbury, where 60 per cent. is the rate of valuation, the seventeen probated estates show 55 per cent., and, while these close relations do not prevail in all the towns, yet it would seem that the assumption that the percentages of true valuation at which property is assessed in the several towns of the State, as stated in the tables contained in this report, are approximately correct.

In summarizing the appraisals of and assessments against the property of estates which had gone through the process of settlement in the Probate Courts, and, dividing the summary into Counties, the following result is reached :

Assessors' estimate of valuation in Hartford County, 69.8 per cent. Assessed valuation of one hundred and eighty-eight probated estates, 63 per cent of appraisal.

Assessors' estimate of valuation in New Haven County, 60.8 per cent. Assessed valuation of two hundred and fifty-seven probated estates, 53 per cent. of appraisal.

Assessors' estimate of valuation in New London County, 74. I per cent. Assessed valuation of fifty-six probated estates, 59 per cent. of appraisal.

Assessors' estimate of valuation in Fairfield County, 80.8 per cent. Assessed valuation of one hundred and one probated estates, 72 per cent. of appraisal.

Assessors' estimate of valuation in Windham County, 58.6 per cent. Assessed valuation of twenty-nine probated estates, 51 per cent. of appraisal.

Assessors' estimate of valuation in Litchfield County, 81.0 per cent. Assessed valuation of thirty probated estates, 70 per cent. of appraisal.

Assessors' estimate of valuation in Middlesex County, 80.4 per cent. Assessed valuation of thirty-eight probated estates, 89 per cent. of appraisal.

Assessors' estimate of valuation in Tolland County, 47.6 per cent. Assessed valuation of thirty-three probated estates, 43 per cent. of appraisal.

In the entire State, the rule of undervaluation, as applied to all the towns, would result in the assessment of all property at a ratio of 69.6 per cent. of true market value, and, comparing this result with the proportional assessment of the seven hundred and thirty-two probated estates of an appraised value of $5,626,212.00, it is found that the assessed valuation of those estates was $3,450,964.00, or 61 per cent. of the appraisal. It must be remembered, however, in making comparisons, that there were many estates examined which have been given no place in this computation, for the reason that the identity of the appraised property with the assessment thereon could not be established with absolute certainty, thus rendering the data as regards those particular estates of no value for purposes of statistics.

Thus, it is self-evident that the system of assessing property for purposes of taxation as it obtains in Connecticut can be improved upon, as inequalities are so clearly shown to be the rule, and not the exception, for consideration given to the facts adduced by the investigation and comparison made by the Bureau in this chapter is abundant evidence that the prevailing custom of undervaluation is one which ought in all fairness to be abolished by legislative enactment. And, while it has been asserted that there is sufficient law at this time, were it complied with, yet its evasion is so apparent that it may be said to be of no value.

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TOWN OF HARTFORD-CONTINUED.

Per Cent. Number | Value as Ap. | Value as As.

I Amount of Amount of As Assesspraised by Pro- sessed on

Appraisal Over sessment Over ment of

Grand List,
Estate.

bate Court,
1895.

1894.
Assessment. | Appraisal. | Appraised

alue.

of

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Average Per Cent. Assessment of Appraised Value, 78 Estates, 65 Per Cent. *Amount brought forward.

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Average Per Cent. Assessment of Appraised Value, 2 Estates, 53 Per Cent.

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