Aſ
33 72 * >'
Q A 3 C, gºvrºſia/ & 4 wº, zoº,4–
11.7 §tate uſ (Jurutertirut
LAWS
CONCERNING
State Revenues
PASSED BY THE
GENERAL ASSEMBLY
SESSION OF 1909
PUBLISHED BY THE TAX COMMISSIONER,
SEPTEMBER, 1909.
To be inserted in Pamphlet Part II, State Revenues, published.
December, 1907. -

PUBLICATION
APPROVED BY
THE BOARD OF ContROL.
Chas. M. Gaines, Printer, Hartford, Conn.
§tate uſ (ſumitertirut
LAWS
CONCERNING

STATE REVENUES
PASSED BY THE
GENERAL ASSEMBLY
SESSION OF 1909
CHAPTER 6.
Taxation of shell-fish grounds.
Section 3228 of the general statutes as amended by section
three of chapter 148 of the public acts of 1907 is hereby amended
by adding thereto the following: “Any person claiming to be
aggrieved by the action of said shell-fish commissioners, acting as
such board of relief, shall have the same right of appeal to the
superior court as is provided by law for appeals from boards of
relief of towns. Said appeal may be taken to the superior court
to be held in the county where the owner of the shell-fish ground
taxed may reside.”
CHAPTER 7.
Returns to the tax commissioner.
SECTION 1. All statements, reports, or returns required to
be filed with the tax commissioner for the purpose of taxation
4 CONNECTICUT TAX LAWS.
shall be open only to the inspection of the tax commissioner, his
clerks and assistants, and such other officers of the state as have
occasion to inspect them for the purpose of assessing and collect-
ing taxes. The tax commissioner shall publish such reports as
are required by law, and may also publish such other reports as
will give information to the public regarding taxation.
SEC. 2. This act shall take effect from its passage.
Approved April 14, 1909.
CHAPTER 60.
Returns by and taxes on investment companies and investment
brokers.
SECTION 1. Section 2458 of the general statutes is hereby
amended by striking out in the fifth line the word “comptroller”
and inserting in lieu thereof the words “tax commissioner,” so
that said section as amended shall read as follows: The treas-
urer, or if there is no treasurer then the secretary, of every
corporation which shall be authorized to transact such business
as provided in section 2457, unless its stock is taxed under the
laws of this state, shall annually, within the first ten days of
January, make a return to the tax commissioner of the state,
under oath, showing the aggregate amount of all such choses in
action as described in section 2457 sold or negotiated by such
corporation in this state during the year preceding the first day
of January, and which were secured by mortgages on real estate
situated in any other state or territory, or secured by pledges of
such mortgages, and the amounts of said bonds which before
said sale or negotiation had been made exempt from taxation
under the provisions of section 2325. And every such corpora-
tion shall annually, on or before the twentieth day of January,
pay to the state a sum equal to one per cent. On the aggregate
amount of all such choses in action so sold or negotiated in this
state during said year preceding the first day of said January,
deducting therefrom the amount of said bonds which before the
sale thereof by said corporation had been made exempt from
taxation under the provisions of section 2325. Said sum when
so paid shall be in lieu of all other taxes on the personal property
of said corporation which is used exclusively in its said business
in this state. .
JANUARY SESSION, 1909. 5
SEC. 2. Section 2461 of the general statutes is hereby
amended by striking out in the third line the word “comptroller”
and inserting in lieu thereof the words “tax commissioner,” So
that said section as amended shall read as follows: Every such
investment broker shall annually, within the month of January,
make a return to the tax commissioner of the state, under oath,
showing the aggregate amount of all choses in action as defined
in section 2459, sold or negotiated by him in this state during the
year preceding the first day of said January and which were se-
cured by mortgage on real estate situated in any other state or
territory, or by pledges of such mortgages, and the amount of
said bonds which before said sale or negotiation had been made
exempt from taxation under the provisions of section 2325. Such
broker shall annually, on or before the twentieth day of Febru-
ary, pay to the state a sum equal to one per cent. On the aggregate
amount of all such choses in action so sold or negotiated by him
in this state during said year preceding the first day of January,
deducting therefrom the amount of said bonds, which, before the
sale thereof by said broker, had been made exempt from taxation
under the provisions of section 2325, but said broker shall not be
required to include in his return, nor to pay any tax upon, any
such choses in action which during said year he has sold, while
acting as an officer or agent of any corporation which has com-
plied with the provisions of sections 2457 and 2458.
SEC. 3. Section 2465 of the general statutes is hereby
amended by striking out in the second line the word “comp-
troller” and inserting in lieu thereof the words “tax commis-
sioner,” so that said section as amended shall read as follows:
Every person who shall fail to return to the tax commissioner, as
prescribed in any section of this chapter, any statement by such
section required to be returned shall, except in cases for which a
different penalty has been before in this chapter provided, be fined
five hundred dollars; and every corporation or person required
by any section of this chapter to make any payment to the state,
who shall fail to make it within the time therein limited, shall,
except in cases for which a different penalty has been before in
this chapter provided, forfeit to the state twice the amount re-
quired for such payment.
6 CONNECTICUT TAX LAWS.
CHAPTER 61.
Duties of the comptroller.
Section 120 of the general statutes is hereby amended by
striking out in the second, third, fourth, and fifth lines the words
“examine into the collection of taxes; see that all officers engaged
in their assessment or collection faithfully execute their duties,
and report to the general assembly all such as are unfaithful,” so
that said section as amended shall read as follows: He shall,
from time to time, examine and state the amount of the debts and
credits of the state; present all claims in favor of the state
against any bankrupt, insolvent debtor, or deceased person; insti-
tute and maintain suits in the name of the state, against all per-
sons who have received money or property belonging to the state
and have not duly accounted for it, and all moneys recovered,
procured, or received for the state by the authority of the comp-
troller shall be paid to the treasurer, who shall lodge a duplicate
receipt therefor with the comptroller.
CHAPTER 138.
Fixing the time for payment of succession taxes.
Section 2370 of the general statutes is hereby amended by
striking out the words “one year” in the third line and inserting
in lieu thereof the words “fourteen months,” so that said section
as amended shall read as follows: All taxes imposed by section
2368 shall be paid to the treasurer of the state by the executor or
administrator within fourteen months after the qualification of
such executor or administrator, except as hereinafter provided.
If, for any cause found by the said court of probate to be reason-
able, after hearing and notice to the treasurer of the state, the
executor or administrator is unable to pay said tax within the
time limited, the said court of probate shall have power in its
discretion to extend the time for the payment of said taxes.
CHAPTER 191.
Taxation of telephone companies.
SECTION 1. Section 2438 of the general statutes as
amended by chapter 204 of the public acts of 1907 is hereby
JANUARY SESSION, 1909. y
amended to read as follows: The treasurer, or if there is no
treasurer, then the general manager, of each corporation, associa-
tion, or partnership, or any person doing a telephonic business in
this state shall, annually, within the first ten days of October,
deliver to the tax commissioner a sworn statement showing the
number of telephonic transmitters used in this state on the first
day of July then last past, and which telephonic transmitters were
furnished or rented by said corporation, association, partnership,
or person, to any person or party for telephonic purposes; the
number of miles of wire owned, leased, or controlled and
operated by said corporation, association, partnership, or person
so doing a telephonic business within this state on the first day
of July then last past, and which said corporation, association, or
partnership, or any person or party then used for the transmis-
sion of telephonic messages from any place in this or another
state, across any portion of this state to a place in another state,
or for the transmission of telegraphic messages between any two
places wheresoever.
SEC. 2. Section 2439 of the general statutes as amended by
chapters 158 and 204 of the public acts of 1907 is hereby amended
to read as follows: Each of said corporations, associations,
partnerships, or persons, so doing a telephonic business in this
state as aforesaid, shall, annually, within the first twenty days of
October, pay to the state a tax of one dollar and ten cents upon
each and every one of said telephonic transmitters so furnished
or rented to any person or party for telephonic purposes, as afore-
said, and also a further tax of twenty-five cents on each mile of
wire so owned, leased, controlled, and operated by said corpora-
tion, association, partnership, or person, so doing a telephonic
business within this state on the first day of July then last past,
and which said corporation, association, or partnership, or any
person or party then used either for the transmission of tele-
phonic messages from any place in this or another state across
any portion of this state to a place in another state, or for the
transmission of telegraphic messages between any two places
wheresoever; which taxes respectively shall be in lieu of all
other taxes, except as herein provided, upon the poles, wires,
telephonic and telegraphic instruments, and other personal prop-
erty of said corporation, association, partnership, or person, used
exclusively in said telephonic or telegraphic business; but any
8 CONNECTICUT TAX LAWS.
real estate owned by said corporation, association, partnership, or
person shall be liable to taxation in the town where the same is
situated.
SEC. 3. Section 2440 of the general statutes as amended by
chapter 204 of the public acts of 1907 is hereby amended to read
as follows: Every person who shall fail to return to the tax
commissioner any statement required to be returned as prescribed
by any provision of sections 2436 to 2439, both inclusive, shall be
fined five hundred dollars; and every corporation, association,
partnership, or person, required by either of said sections to
make any payment to the state, failing to make such payment
within the time therein limited, shall forfeit to the state twice the
amount required for such payment.
CHAPTER 208.
Statements of express business.
Section one of chapter 264 of the public acts of 1905 as
amended by chapter 268 of the public acts of 1907 is hereby
amended to read as follows: Every corporation, person, or
partnership conducting an express business wholly on lines of
electric railways within this state, shall annually, within the first
ten days of October, deliver to the tax commissioner a statement,
sworn to by such person, or, in case of a corporation or partner-
ship, by its treasurer or other accredited officer or agent, show-
ing the gross receipts of said corporation, person, or partnership
for its express business conducted wholly on the lines of electric
or street railways within this state during the year preceding the
first day of July then last past; and each such corporation, person,
or partnership shall annually, within the first twenty days of
October, pay to the state two per centum of such gross receipts,
which sum shall be in lieu of all other taxes upon the property of
such corporation, person, or partnership used in the conduct of
such express business.
CHAPTER 218.
Taxation of inheritances and successions.
SECTION 1. Section 2367 of the general statutes is hereby
amended to read as follows: The estate of every deceased per-
JANUARY SESSION, 1909. 9
son, to the amount of ten thousand dollars, when said estate shall
pass to the parent or parents, husband, wife, or lineal descendants,
or legally adopted child of the deceased person; and, in addition
to said amount, all gifts of paintings, pictures, books, engravings,
bronzes, curios, bric-a-brac, arms, and armor, and collections of
articles of beauty or interest, made by will to any corporation or
institution located in this state for free exhibition and preserva-
tion for public benefit, shall be exempt from the payment of any
succession tax; and, subject to said exemptions, the estate of
every deceased person shall be subject to the tax in section 2368
provided. When a portion of the property passes to or for the
use of the parent or parents, husband, wife, or lineal descendants,
or legally adopted child of the deceased person, and the remain-
ing portion to collateral kindred or strangers to the blood, or to a
corporation, voluntary association, or Society, the amount
exempted from taxation shall be that proportion of ten thousand
dollars which the value of the property passing to those persons
mentioned in the first class bears to the total value of the whole
estate. The amount of the property of estates of nonresident
decedents which shall be exempt from the payment of a succes-
sion tax shall be only that proportion of the whole exempted
amount which is provided for the estates of resident decedents
which the amount of the estate of the nonresident which is
actually or constructively in this state bears to the total value of
the nonresident decedent’s estate wherever situated.
SEC. 2. Section 2368 of the general statutes as amended by
section one of chapter 63 of the public acts of 1903 is hereby
amended to read as follows: In all such estates any property
within the jurisdiction of this state, and any interest therein,
whether tangible or intangible, and whether belonging to parties
in this state or not, which shall pass by will or by inheritance or
by other statutes to the parent or parents, husband, wife, or lineal
descendants, or legally adopted child of the deceased person, shall
be liable to a tax of one per centum of its value for the use of
the state; and any such estate or interest therein which shall so
pass to collateral kindred, or to strangers to the blood, or to any
corporation, voluntary association, or society, shall be liable to a
tax of five per centum of its value for the use of the state. All
executors and administrators shall be liable for all such taxes,
with interest thereon at the rate of nine per centum per annum
10 * CONNECTICUT TAX LAWS.
from the time when said taxes shall become payable until the
same shall have been paid as hereinafter directed.
SEC. 3. Section 2371 of the general statutes is hereby
amended to read as follows: Where any estate or an annuity is
bequeathed or devised to any person for life or any limited period,
with remainder over to another or others, and all the beneficiaries
are within the same class, the tax shall be computed on and paid
as aforesaid out of the principal sum of property so bequeathed
or devised. Where a life estate or an annuity is bequeathed or
devised to a parent or parents, husband, wife, or lineal descend-
ants, or legally adopted child, and remainder over to collateral
kindred, or to strangers to the blood, or to a corporation, volun-
tary association, or society, then the tax of one per centum shall
be paid out of the principal sum or estate so bequeathed or de-
vised for life, or constituting the fund producing said annuity,
and the remaining four per centum due from collateral kindred
or strangers to the blood shall be paid out of the said principal
sum or estate at the expiration of the particular estate or annuity.
And where a life estate or annuity is bequeathed or devised to
collateral kindred or strangers to the blood, or to a corporation,
voluntary association, or society, with remainder to parent or
parents, husband, wife, or lineal descendants, or legally adopted
child, a tax of five per centum shall be paid as aforesaid to the
treasurer of the state out of the principal sum or estate, or fund
producing said annuity; on the termination of said life estate or
annuity the treasurer of the state shall refund and pay to the per-
son or persons entitled to the remainder four-fifths of said tax.
The said court of probate shall send to the treasurer of the state
a certificate of the date of the death of said life tenant or annui-
tant within ten days after the same has come to its knowledge.
SEC. 4. Section 2376 of the general statutes is hereby
amended to read as follows: All transfers and alienations by
deed, grant, or other conveyance, of real or personal estate, to
take effect upon the death of the grantor or donor, shall be testa-
mentary gifts within the taxation purposes of section 2368, and
all property so conveyed shall be conveyed subject to the tax im-
posed by said section, and upon the same principles and percent-
ages regarding the degree of relationship; and the grantee or
donee of any such estate shall, upon receipt thereof, pay to the
treasurer of the state a tax of five per centum, or one per centum
JANUARY SESSION, 1909. 11
of the value of such property, according to his aforesaid degree
of relationship to the grantor or donor, and the executor or ad-
ministrator of any such grantor or donor shall at once communi-
cate to the treasurer of the state his knowledge of any and all
such conveyances. No executor, administrator, or bailee having
possession of any deed, grant, conveyance, or other evidence of
such transfer or alienation shall deliver the same or anything
connected with the subject of such transfer or alienation until the
tax aforesaid has been paid to the treasurer of the state.
SEC. 5. Whenever any person or corporation shall exercise
the power of appointment derived from any disposition of prop-
erty made either before or after the passage of this act, all prop-
erty under such appointment, when made, shall be deemed to be
taxable under the laws of this state in the same manner as
though the property to which such appointment relates belonged
absolutely to the donee of such power and had been bequeathed or
devised by such donee by will; and whenever any person or cor-
poration possessing such power of appointment so derived shall
fail or omit to exercise the same within the time provided there-
for, in whole or in part, the passing of such property taxable
under the laws of this state shall be deemed to take place to the
extent of such omission or failure, in the same manner as though
the persons or corporations thereby becoming entitled to the
possession or enjoyment of the property to which such power re-
lated had succeeded thereto by a will of the donee of the power
failing to exercise such power, taking effect at the time of such
omission or failure.
SEC. 6. Section 305 of the general statutes is hereby
amended to read as follows: When a will conveying property
situated in this state has been proved and established out of this
state, in and by a court of competent jurisdiction, the executor of
said will, or any person interested in said property, may produce
to the court of probate in the district in which any of said prop-
erty is situated a duly authenticated and exemplified copy of such
will, and of the record of the proceedings proving and establish-
ing the same, and request that such copies be filed and recorded,
which request shall be accompanied by a full and correct state-
ment in writing of all property and estate of the decedent in this
state; and if, upon due hearing had after public notice and such
citation as said court shall order, no sufficient objection be shown,
\
12 CONNECTICUT TAX LAWS.
said court shall order said copies to be filed and recorded, and
they shall thereupon become part of the files and records of said
court, and shall have the same effect upon the property so con-
veyed as if said will had been originally proved and established
in said court of probate, but nothing in this chapter shall give
effect to a will made in this state by an inhabitant thereof which
is not executed according to the laws of this state. All property
so passing shall be subject to all laws of this state relative to in-
heritances and successions.
SEC. 7. This act shall take effect from its passage.
Approved August II, 1909.
CHAPTER 245.
Time when the public acts of 1909 relating to taxation shall
take effect.
SECTION 1. All acts public in form relating to town or state
taxation, passed at the present session of the general assembly,
shall, unless otherwise provided in such acts, take effect Septem-
ber 1, 1909.
SEC. 2. This act shall take effect from its passage.
Approved August 24, 1909.
SPECIAL 468.
Imposing a state tax.
SECTION 1. A state tax is hereby imposed upon the several
towns of this state, equal to one-half mill on the dollar, on the
grand lists of the several towns made for October, 1908, and a
state tax of the same rate is hereby imposed upon the several
towns on their grand lists as they shall be made for October, 1909,
as such lists for 1908 and 1909 shall be amended and corrected
by the board of equalization. Such taxes shall be paid accord-
ing to law on or before the tenth day of November, in the years
1909 and 1910, respectively. The several towns are authorized
to raise the taxes hereby imposed in such manner as they may
direct.
SEC. 2. The taxes so received by the treasurer shall be used
in paying the bonded or other indebtedness of the state.
JANUARY SESSION, 1909. 13
SPECIAL 486.
Commission to investigate the taxation of oyster properties.
SECTION 1. That the state board of equalization be and is
hereby appointed a commission to investigate the oyster proper-
ties owned by the state, the production thereof, the revenue re-
ceived therefrom, trespasses committed thereon, the protection
provided therefor, and all things pertaining to the general care and
management thereof, and the matter of the valuation and taxa-
tion of such properties in this state owned by individuals, firms,
and corporations, which commission shall report its findings and
recommendations thereon to the next session of the general
assembly.
SEC. 2. Said commission is hereby authorized to compel, by
subpoena and capias issued by any member of said commission or
other proper authority, the attendance of any person before it as
a witness, and to administer oaths and to cause the production of
any papers, books, or maps necessary for the purposes herein pro-
vided for, and to punish for contempt to the same extent as
justices of the peace may in criminal cases.
SEC. 3. The sum of three thousand dollars, or so much
thereof as may be necessary, is hereby appropriated to be paid out
of any money in the treasury not otherwise appropriated, for the
actual expenses incurred by the said commission in performing
the duties herein required.
SEC. 4. Said board of equalization shall have and exercise,
with reference to said oyster grounds, the powers of a board of
relief, and such powers shall not be exercised by the shell-fish
commission until the rising of the general assembly at the 1911
session thereof. Any person claiming to be aggrieved by any
order of said board of equalization in the exercise of its powers
as a board of relief may appeal to the superior court, in the same
manner as appeals now lie from the board of relief.