No

assessment of real
estate from old ab-
stracts year after year

as stock for the year.

By lists of own

Generally from lists as given.

According to judg. Having access

Judgment of

rule.ment of Assessors, to the town rec- Assessors and they being supposed ords the Assessors list of owner. to know the condition value all property

of each property.

to the best of their

judgment. Clocks
watches, jewelry
musical instru-
ments, etc., are
carried the same
from one year's
assessment to an-
other unless
changes occur of
which the Assess-
ors have knowl-
edge. Cows, oxen
and sheep are
listed at a set fig-
ure-swine and
poultry not being
assessed.

Governed by con- Best judgment rule. ditions and sales of of Assessors. property near by.

Montville,

If not, how often?

Νο

What Means are
Used to ascertain if
Property should be
Listed Higher or
Lower than Last
Previous Valuation?

What Means are Used to ascertain the Value of Taxable Personal Property?

How is the

Value of Stocks of Merchandise ascertained?

Assessors examine

rule. records, "For Sales
and Transfers."

No

Guess at it.

As sworn to by owners.

Judgment of Assess

Only by the lists Sworn lists of

rule. ors and by the sworn as sworn to and
list of owners.

by returns made
by corporations to
Assessors.

owners.

N. Stonington, 100 No.

No

No material change Personal ac- Amount of rule. is made in assess-quaintance ments except in cases the property. of improvements or

the

construction

new buildings.

No changes are

with.

No
The sworn lists By owner's
rule. made or required, are usually ac-valuation with
there being little or cepted as regards such additions
no property but what the amount of by the Assess-
one or more of the property and it is ors as appear to
members of the Board generally known be warranted.
of Assessors is per- to some one of the
sonally acquainted Assessors if any
is omitted. The
value is fixed as
near as practic-
able from person-
al knowledge and
comparison with
other property of
like character.
Nearly all person-
al property con-
sists of live stock.

Generally.

General informa- Sworn lists of

Only rule. tion gained by in-owners.
quiry and compari-

new

Sworn lists of owners.

b'ild-
ings.

Voluntown, 66 No.

son.

Tri- Assessors' knowl-
enni-edge of the value.

ally.

Waterford, 66% No.

No

Sworn list of General estiowner and esti-mate at the time mate on the part of making the of the Assessors. assessment.

Personal knowledge Examination of By statement rule. of the members of Probate Court rec-of owner. the Board of Assess-ords and an

in