EARLY METHODS OF TAXATION. The earliest source of information upon the subject of taxation to which the Bureau refers in this report, is the reprint of the original edition of the laws of 1673. It is true, however, that the code of 1650 copied from the Massachusetts Statute, was in use up to that date by the Colonies of Hartford and New Haven, and bears a slight resemblance to the methods existing at the present day.* The code of 1650 above alluded to provided, that all assessments should be by one rule, "that is to say according and in proportion to the general list of polls and ratable estate from time to time given and made according to law", and also ordered that the inhabitants were to choose a "Commissioner" who, with the selectmen, made the lists upon which assessments were laid.t The first written law on the subject applying directly to the Colonies of Hartford and New Haven (that of 1673), required to be chosen "three or four able inhabitants, who were designated as listers, and who were required to make a list of all the male persons in the same town from sixteen years of age and upwards (except assistants, Commissioners, Ministers of the Gospel, Physicians and Schoolmasters), and a true estimation of all personal or real estate, according to the just valuation. All which persons and estates are by the said three or four men to be assessed and The form of ascertaining each one's proportion of tax by the means of what is How known as a Board of Assessors, was first used in England during the reign of Henry II, in 1181, when "four or six lawful men of each parish were chosen to ascertain and determine what portion of his chattels and income, other than landed property, In the reign of Richard I, which followed, the same princi was subject to taxation." ple was made to apply in a general way, to all property, both real and personal. Thus it would seem that even in the "olden time," as well as at present, the value which taxable property should be placed in the list of the owner, was determined by men with the choice of which, the property owner had much to do. 1 * * valued as hereafter followeth, every person, aforesaid, at eighteen pound a head, and for a more certain rule of rating cattle, every cow of four years old and upwards, shall be valued at four pounds, every ox of five years old and upwards, five pounds, etc. Because all meadows, arable ground and cattle, are ratable as aforesaid, and for all such persons as by the advantage of their arts and trades are more able to help bear the public charge, then common laborers and workmen, as butchers, bakers, brewers, victuallers, smiths, carpenters, tailors, shoemakers, joiners, millers, masons, with all other named persons and artists, shall be rated for their returns and gains proportionable to other men, for the produce of their estates.* In the event of the failure or neglect of the listers to perform the duties committed to them by this order, a fine of forty shillings was imposed for each offence. A further order provided that in case any person in the Colony "shall refuse or neglect to give in a true account under his hand, of his cattle to the list makers, or their agents, within six days after demanded in their respective towns, or shall leave out any of them, he shall forfeit for every such default the estate left out, the one half to the public treasury, and the other half to the persons discovering the same and prosecuting it to effect." After the separation of this country from Great Britain, the first authentic compilation of the laws relating to the subject of taxation, is to be found in the revision of the Statutes of 1808, which followed in a measure the precedents established by the Colonists, and which provided that all the towns in the State should, at the annual town meetings thereof, choose such number of listers as they judged to be necessary and convenient, who were required by law to notify all inhabitants liable to taxation to give in their lists during the month of July in each year, by posting a notice on the public sign post. All inhabitants of the town were required to give to the listers in writing, on or before the tenth day of September following, a true account of all listable polls, and all ratable estate belonging to them on the twentieth day of August next preceding. The listers were given until the last day of December annually, in which to inspect and make up *The system providing for the taxation of persons, in proportion to income, and taxing real and personal estate at a fixed value, thus preserving equality, was the custom at that time and prevailed until 1819. the lists, and were by law compelled to add four fold for all the ratable estate they found left out of the list by the persons who were found to be owners of the property so left out on the twentieth day of August preceding, and the listers were also empowered to add to the list four fold for the whole ratable estate of all such persons as had given in no lists at all, as a penalty on the inhabitants for their neglect. One-half of all such sums arising from such four fold additions was to be paid to the listers as a reward for their trouble, and the other half for the uses for which such rates were made. In the event of the failure of any lister to lodge a copy of the list with the town clerk during the month of January in each year, a penalty of seventeen dollars was imposed upon the lister so neglecting. The amendment of Section 3,809 of the General Statutes, which became a law June 28, 1895, and which will be found in this chapter accompanying other laws pertaining to assessments, clearly endows the Assessors with sufficient power to equalize the assessment of the property of those owners who fail to give in their lists in compliance with law, as it provides that in the event of such failure on the part of the owner, 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 centum of such valuation, and in said list they shall make a separate description and valuation of each parcel of real estate." It is obvious that this statute has been, in a measure, evaded by Assessors in the State, as the custom still prevails of copying the previous list of those failing to make returns, and adding to the former assessment ten per cent. only as a penalty for neglecting to fill out their lists as required by law. It would seem that this was a neglect of duty on the part of the Assessors, as sufficient power is given them under existing law to place all such property as is not listed and sworn to by the owner, at its actual The time allowed at this period in the history of the State, when the labor attached to the making up and perfecting the lists was small as compared to that of the present, by reason of a largely increased population, amount and kinds of taxable property, was fully six months, when at this day, with the labor attendant upon the performance of their duties, many times multiplied, the Assessors are allowed less than one-half that time. |