TAXATION-REPLIES FROM BOARDS OF ASSESSORS.
What Means are
Used to Ascertain What Means are How is the
if Property should Used to ascertain Value of
be Listed Higher the Value of Tax- Stocks of Mer-
or Lower than a ble Personal chandise As.
Last Previons val. Property?
| Principally from No means are Owner's oath. rule. sales of property in available except
different sections, the oath prescrib-
which are always ed by law. In the
taken into account matter of live
and considered by stock there is but
the board as good little difficulty in
evidence of values. ascertaining val.
ues as there are
frequent sales to
can be made.
... When previous By sworn lists Generally by
year's abstract is of owners, except owner's esti.
considered a fair val. bank and insur- mate of aver.
uation it is undis-ance stock, which age amount of
turbed; otherwise are assessed as stock for the
changes are made in returned.
accordance with the
judgment of Assess.
ors based on examin-
ation and inquiry.
No It has been the cus- By lists of own- Generally | rule. tom to copy theers.
from lists as assessment of real
estate from old ab-
stracts year after year
No 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
ments, etc., are
carried the same
from one year's
assessment to an-
changes occur of
which the Assess-
ors have knowl-
edge. Cows, oxen
and sheep are
listed at a set fig-
poultry not being