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No

Not attempted.

By ascertaining the fluctuations in value in the different sec-1 tions of the town.

Comparisons made

As a whole the By statements Board of Assess-made by own ors is dependent ers as to amt. of upon those hand-capital investing in lists, banked and average and insurance value of stock stock is returned carried. by company or cashier. Owners of vessels return earnings of same None.

Judgment of Assessors and state ment owners.

of

Returns from Statements

rule. with sales, rental banks and indi-made by mer values also beingviduals.

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chants.

considered.

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Judgment of Assess

Sworn lists of Sworn lists of

rule.ors and knowledge owners and re-owners and ex

gained by consulting t urns
others familiar with banks.
property values.

fromaminations of inventories.

Branford, 100 No.

No

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* A new assessment is now being made, and it is estimated that from three to five years will be required to finish the work, in connection with other duties of the Board.

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Records are now being compiled showing street and number of buildings, also number of feet of land, front and rear, and the estimated value of same, buildings, however, being valued separately.

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No

As far as pos- Owner's valuasible by person- tion.

al examination

and inquiry.

By observation; as Statement of Only by sworn rule. changing conditions owner and As-statement of the effect values in the lo- sessors' estim'te party listing the calities where they oc- when the prop- same.

cur. By information erty is in sight.

obtained as to prices

received for sale of
lands, and by knowl-
edge secured as to
cost of construction
of new Buildings.

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No

Assessors' judgment Statements Owner's valua

rule. which is often over-made by owners tion.

turned by the action only.

of the Board of Relief

when they meet to
hear grievances and
make abatements,
their valuation inva-
riably being much
lower than that of the
Board of Assessors.
This course leaves
Assessors mere figure
heads: would be as
well to have none.

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