MASTER 
 NEGATIVE 
 
 NO. 95-82452 
 
COPYRIGHT STATEMENT 
 
 The copyright law of the United States (Title 17, United States Code) 
 governs the making of photocopies or other reproductions of copyrighted 
 materials including foreign works under certain conditions. In addition, 
 the United States extends protection to foreign works by means of 
 various international conventions, bilateral agreements, and 
 proclamations. 
 
 Under certain conditions specified in the law, libraries and archives are 
 authorized to furnish a photocopy or other reproduction. One of these 
 specified conditions is that the photocopy or reproduction is not to be 
 "used for any purpose other than private study, scholarship, or research." 
 If a user makes a request for, or later uses, a photocopy or reproduction 
 for purposes in excess of "fair use," that user may be liable for copyright 
 infringement. 
 
 The Columbia University Libraries reserve the right to refuse to accept a 
 copying order If, in its judgement, fulfillment of the order would involve 
 violation of the copyright law. 
 
Author: 
 
 Connecticut. Laws, 
 statutes, etc. 
 
 Title: 
 
 Tax laws of the state of 
 Connecticut 
 
 Place: 
 
 Hartford 
 
 Date: 
 
 1881 
 
95-^2452- (^ 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 MASTER NEGATIVE # 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 /T luf i ni^sa ' " ' "" 
 
 6B2 
 
 C76 
 
 ' 
 
 Connecticut. Laws^ statutes, etc. 
 
 Tax laws of the state of Connecticut. 
 Compiled and published by order of the 
 General assembly. Hartford, ViTiley, Waterman, 
 (5c Eaton, 1881. 
 
 32 p. 25^"^. 
 
 n 
 
 RESTRICTIONS ON USE: 
 
 TECHNICAL MICROFORM DATA 
 
 FILM SIZE: 5SvY^w^ 
 
 REDUCTION RATIO: tex 
 
 IMAGE PLACEMENT: lA .JHa) IB MB 
 
 DATE FILMED: lA-S-HS" 
 
 TRACKING # : 
 
 MSii jysgji 
 
 INITIALS: 'Vb 
 
 FILMED BY PRESERVATION RESOURCES, BETHLEHEM. PA. 
 
A^' 
 
 A^ 
 
 
 ^J^^ 
 
 ^^.- ^^v^ 
 
 a^ 
 
 '^. 
 
 00 
 (J1 
 
 3 
 
 3 
 
 0) 
 
 o > 
 
 3 X 
 
 N CO 
 
 cn 
 
 ^-< 
 oorvi 
 
 o 
 
 '«'«. 
 
 
 3 
 3 
 
 > 
 
 0,0 
 
 o m 
 
 CD O 
 OQ 
 
 00_, 
 CO 
 
 X 
 
 < 
 
 N 
 
 X 
 
 M 
 
 o- 
 
 ■^ 
 
 ^i 
 
 >^ 
 
 
 A^' 
 
 A^ 
 
 A/ 
 
 
 a? 
 
 
 ^^. 
 
 
 e^ 
 
 xCVS 
 
 jj: 
 
 ^ 
 
 cP^ 
 
 .^' 
 
 'V^ 
 
 > 
 
 '^l 
 
 to 
 
 o 
 o 
 
 3 
 
 3 
 
 > 
 
 cn 
 
 O 
 
 3 
 3 
 
 .^ 
 
 
 > 
 
 Ul 
 
 ^, 
 
 
 •« 
 
 %f-^ 
 
 o 
 o 
 
 3 
 3 
 
 cn 
 
 O 
 
 trFI!|=P|?||p| 
 
 I 
 
 
 bo 
 
 Qs 
 
 o 
 
 to 
 
 to 
 
 In 
 
 1.0 mm 
 
 1.5 mm 
 
 2.0 mm 
 
 ABCDEFGHUKLMNOPQRSTUVWXYZ 
 abtdefghi|klmriopqrstuvwxy2l234 567890 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 abcdefghijklmnopqrstuvwxyzl234567890 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 
 abcdefghijklmnopqrstuvwxyz 
 
 1234567890 
 
 2.5 mm 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 
 abcdefghijklmnopqrstuvwxyz 
 
 1234567890 
 
 ^o 
 
 k\7 
 
 V 
 
 .^' 
 
 
 ^f<p 
 
 ^ 
 
 ^^ €. 
 
 ^c? 
 
 ^t> 
 
 tr 
 
 
 •/!>. 
 
 ^. '^ 
 
 '/!>. 
 
 
 fi 
 
 '^ 
 
 f^ 
 
 ■/^ 
 
 €^ 
 
 4^ 
 
 c^ 
 
 .V 
 
 
 .<^^ 
 
 ^ 
 
 •^o 
 
 ^P 
 
 m 
 o 
 
 OL,"0 
 > c u 
 
 I ^ ^ 
 m 
 
 3D 
 
 O 
 m 
 
 
 ^>^ 
 
 €^^ 
 
 ^%^ 
 
 ^^4^ 
 % 
 
 
 
 ^ 
 
 <^ 
 
 « 
 
 U1 
 
 3 
 3 
 
 ro 
 
 « 
 
 o 
 
 3 
 3 
 
 3x 
 
 ■< s 
 
 
 ^^P' ,^^^ ^^^ 
 
 -s^^f** 
 
'^I^IT^ 
 
 
 LIBRARY 
 
 School of Business 
 
 >!■§ 
 
 •tj" 
 
myiHyjv 
 
 ,7^^^iiPS!J 
 
• ^ 
 
 TAX LAWS 
 
 OF THE 
 
 STATE OF COINECTICUT. 
 
 $ 
 
 Compiled and Published by order of the General Assembly. 
 
 .> 
 
 
 HARTFORD : 
 PRESS OF»,WiLEY; WATjESFA^I & EATON. 
 
 « ■ I J • i 
 
 1381. 
 
 ml i 1 > i 
 
 » I J 
 
 
 f 
 
 * ^ 
 
 • •. 
 
 • § it 
 
J I 
 
 I I 
 
 C7U 
 
 
 X 
 
 « 
 
 CONTENTS. 
 
 Assessments, 
 
 Collection of Taxes, 
 
 School District Taxes, 
 
 County Taxes, 
 
 Military Taxes, 
 
 Chap. T. 
 
 " H 
 
 ** III. 
 
 " I?. 
 
 " % 
 
 V 
 
 
 to 
 
 \ 
 
 i 
 
 1 > 
 
 V 
 
 I • » ■ 
 
 ' C I 
 
 ) t 1 ! 
 I 
 
 I 
 ( 
 > 
 
 • t • 
 
 * I « • 
 
 « •• - ^ . 
 
 * • • • • 
 
 ' ^ i » i • 
 
 • • • 
 
 
 ••• 
 
 > • 
 
 i 
 
 < s 
 
 t 
 
 « 
 « I > 
 
 /' 
 
 rr 
 
 TAX LAWS OF CONNECTICUT. 
 
 GENERAL STATUTES, TITLE XIL 
 With Additions and Amendments to 1881. 
 
 ^^The foot not^s are taken from Gen. Statutes, and give no decisiuns lat«r than 1875. 
 
 * Chapter I. 
 
 ASSESSMENT. 
 
 Section. 
 
 1. AB*»ef»»or8 to require llstf. 
 
 2. Lists to specify property. 
 
 3. Lists to be verified. 
 
 4. Re-«identa to <jive in lists. 
 
 5. As><e83ors may add to list after notice. 
 
 6. To have control of lists and abstract of 
 
 previous year. 
 
 7. Assessment of ta.x^ablc property of non- 
 
 residents. 
 
 8. Assessors to perfect list«» and lodge ab- 
 
 stract with town clerk. 
 
 9. Assessors u> swear to abstract 
 
 10. Polls, how assessed. 
 
 11. Exemption of im)1Is. 
 
 12. Property exempt from taxation. 
 18. Kcal estate liable to taxation. 
 
 14. Personal properly liable to taxation. 
 
 15. Merchandising, &c., earned on out of 
 
 the State, exempt. 
 IG. Property taxed ouiofthisState,cxenipt. 
 17 Rule of valuation. 
 
 18. Property of corporations, how a'^sessed. 
 
 19. Where taxed. 
 
 20. Bank and other stocks, where to be 
 
 taxed. 
 
 21. Returns bv cashiers to assessors. 
 
 22. Returns of property held in pledge. 
 
 23. Penalty for evasive transfer of stock. 
 
 24. Penalty if stockholder give untrue resi- 
 
 dence. 
 
 25. Personal property in hands of trustee, 
 
 where taxed. 
 
 26. Estate of insolvent debtor, and deceased 
 
 persons, where taxed. 
 
 Section. 
 
 27. Taxes on estate held by tenant for life 
 or years. 
 
 28 Taxation of materials or goods of man- 
 n factories. 
 
 20. InU^rest of traders, manufacturers, and 
 mechanics, where taxed ; rule of val- 
 uation. 
 
 3(J. Traders, how taxed, if not located. 
 
 31. Water power, how taxed. 
 
 32. When located in more than one town. 
 *1 Taxation of do<rs. 
 
 34. Meeting of hoard of relief and duties. 
 
 35. Appeals to board of relief from Jissess- 
 
 ors. 
 3<5. May reduce lists. 
 
 37. Indebtedness to be deducted by board 
 
 of relief. 
 
 38. To be added to the list of the creditor. 
 
 39. Bourd of relief not to reduce list not 
 
 sworn to. 
 
 40. Amount of deduction. 
 
 41. Limitation of appeals. 
 
 42. Abatement of polls. 
 
 43. Town clerk to transmit abstract to 
 
 Comi>troller. 
 
 44. Board of equalization, how constituted, 
 
 and their [>owers. 
 
 45. Notice to town clerks of additions or 
 
 deducticus. 
 4<». Taxes to be laid on list of preceding or 
 
 succeeding year. 
 47. Selectmen to make rate-bill, when tax 
 
 not laid. 
 
 Section 1. The assessors in each town shall, on or before the 
 
 1S51. 
 
 fifteenth day of October, annually, post on the sign-posts therein, qui^Ts'S.^ **■ 
 or publish in a newspaper published in said town, a notice requir- 
 ing all persons therein, liable to pay taxes, to bring in written or 
 printed lists of the taxable property belonging to them on the first 
 day of October in that year. 
 
 Sec. 2. Such lists shall specify the different kinds of property. Lists to specirj 
 except that household furniture, libraries, and tools may be set in i»'"*'i*e»'7- 
 the list in gross; and shall also contiiin one general head, embrac- 
 ing all taxable property not specifically mentioned ; and the tax- Estate of mar- 
 able estate of married women shall be set in the lists of their hus- i'^ '^""*'!:. 
 
 1 -I HOW ftSSCSS^iKl* 
 
 bands. 
 
lb. 
 
 ACTS OF 1880, CHAPTER LVII. 
 
 [Ad Act conceraing Taxation of Separate Property of Married 
 
 Women. 
 
 Be it enacted hy the Senate and House of Representatives in 
 General Assembly convened: 
 The separate taxable property of every married woman shall 
 be listed for taxation in her name if she shall give in a list of the 
 same to the assessors according to law, or if her husband shall, 
 within the time required by law for giving in lists of taxable 
 property, give not.ice in writing to the assessors or either of them 
 particularly specifying her separate taxable property, and that he 
 requests that it be listed in her name: provided, however, if such 
 property of the wife is not so listed in her name by her or upon 
 her husband's request, it may be placed by the assessors, or by 
 the board of relief if omitted by the assessors, in the name of 
 either husband or wife, at the discretion of the assessors or board 
 of relief; and any tax laid upon such property shall, if otherwise 
 legal, be a lawful tax against the person in whose name it is so 
 set in the list; and such property shall be liable to be levied on 
 and sold for the payment of such tax and costs of collection, and, 
 if the property be real estate, the lien thereon may be continued 
 for the tax, as provided by chapter seventy-third of the public 
 acts passed in the year 1879.] 
 
 Lists to l»c veri 
 fled by ualh. 
 
 185S. 1865. 
 Residents to 
 give in lists. 
 
 . Sec. 3. At or before the time any person shall deliver bis list 
 to the assessor, he shall make oath before the assessor or other 
 proper authority that said list, according to the best of his knowl- 
 edge, remembrance, or belief, is a true statement of all his prop- 
 erty liable to taxation, and that he has not conveyed, or tempora- 
 rily disposed of any estate for the purpose of evadino- the orovis- 
 ions of this Title.* ° ^ 
 
 Sec. 4. Each resident of any town, liable to give in a list and 
 pay taxes therein, shall, on or before the first day of November, 
 annually, give in his list, made and sworn to as herein before pre- 
 scribed; and if he shall neglect or refuse so to do, 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 cent, of such valuation.f ' 
 
 Sec. 5. The assessors in each town shall add to the list of any 
 ..............J resident in such town, and of any non-resident, who shall give in 
 
 adcMo list after his list made and sworn to in the manner herein before prescribed 
 any taxable property which they have reason to believe is owned 
 by him, and which has been omitted in said list; but such assess- 
 ors shall, on or before the twentieth day of December in the year 
 in which such addition shall be made, give him notice thereof in 
 writing, and if he shall not be a resident of such town, such notice 
 ' 1 — — ■ — - 
 
 * What oath sufficient. 28 Conn., 148, 
 
 t List of real property against bankrupt corporation of another state, made by assessors befor. 
 record of assignment in this state, good. 36 Conn., 2S8. i»a»e»»on5 oeiord 
 
 1851. 
 1866. 1870. 
 Assessors may 
 
 « 
 
 1? 
 
 <^ 
 
 / 
 
 <f 
 
 s 
 
 » 
 
 •• • ■ -> 
 
 ■^ 
 
 '/ 
 
 addressed to him at the town in which he resides, and sent by 
 mail, postage paid, shall be a sufficient notice. 
 
 Sec. 6. The assessors, while in session to perfect the lists and 
 make the abstracts thereof, may take from the town clerk's office 
 the lists and abstract of the town for the previous year. 
 
 Sec. 7. The taxable property of non-residents shall be ar- 
 ranged in separate assessment liste, from the best information to 
 be obtained.* 
 
 Sec. 8. When the lists of any town shall have been so re- 
 ceived or made by the assessors, they shall equalize the same, if 
 necessary ; make any other assessments omitted by mistake or re- 
 quired by law; arrange said lists in alphabetical order; make an 
 abstract thereof, including the ten per cent, added to said lists, and 
 lodge said lists and abstract in the town clerk's office, on or before 
 the fifteenth day of December, annually, for public inspection.! 
 
 Sec. 9. Every assessor, before lodging such abstract with the 
 town clerk, shall take and subscribe the oath provided by law, 
 which shall be certified by the magistrate administering the same, 
 and indorsed upon, or attached to, said abstract. 
 
 1S74. 
 To have control 
 of lists and ab- 
 stract of pre- 
 vious vear. 
 
 1S51. 
 Assessment of 
 taxable property 
 of non-residents. 
 
 1S5I. 1S6I. 
 Assessors lo per- 
 fect lists, and 
 lodge Hbstract 
 with town clerk. 
 
 1S51. 
 As9esst»rs to 
 swear to ab- 
 stract. 
 
 ACTS OF 1881, chapter CXVII. 
 
 [An Act in Alteration of an Act entitled Taxation. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 The assessors of cities and boroughs shall, at the expiration of Assessors 
 their term of office, deposit with the clerks of their respective [^sJwfth'town 
 communities, all tax lists filed with or made out by them, to be <^'^'"*'- 
 by them kept on file. 
 
 CHAPTER CI. 
 
 An Act concerning Clerical Informalities in the Assessment 
 
 of Taxes. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 Section 1. Any clerical omission or mistake in the assessment clerical errors 
 of taxes may be, at any time, corrected according to the fact, by "^m^'i'^*!- 
 the assessors or board of relief, and the tax shall be levied and 
 collected according to such corrected assessment. 
 
 Sec. 2. All taxes, properly assessed, shall become a debt due Additional rem- 
 from the person, persons, or corporation against whom they are Son*^ *'**'" 
 respectively assessed to the city, town, district, or community in 
 whose favor they are assessed, and may be, in addition to the 
 remedies now provided by law, recovered by any proper com- 
 plaint or proceeding at law, in the name of the community in 
 whose favor they are assessed, for the recovery of money due as 
 in other cases.] 
 
 * This section is merely directory. 30 Conn., 402. 
 
 t To constitute a valid assessment list, the agency of a majority of the assessors is necessary. 
 18 Conn., 189. The requirements of the law must be strictly complied with. I Conn., 550. Every 
 article on the assessment list must appear to be legally subject to taxation. 10 Conn. 127- 14 
 Conn., 72. Omissions and mistakes can be taken advantage o( only by those in whose Tists they 
 occur. 15 Conn., 447. Assessors liable for altering an assessment list, after it has been perfected 
 and lodged with the town clerk. 2S Conn., 2U1. An assessment list is not a record. 30 Conn 294. 
 
 t 
 
 .^i- 
 
1851. 
 
 ISbi. 1856. 
 
 1865. 1869. 
 
 1811. 1873. 
 Exemptiun of 
 polls. 
 
 6 
 
 1871.^^*1878. ^^^' 1^- Every male person between the ages of twenty-one 
 Sd ^^^"^ **■ ^^^ seventy years shall pay a poll tax of one dollar, and no more, 
 for town and state taxes. 
 
 EXEMPTIONS. 
 
 Sec. 11. The polls of the following persons shall be exempt 
 from taxation : students in colleges and incorporated academies; 
 the active members of fire engine, hook and ladder, and hose com- 
 panies, daring their time of service; engineers, or wardens, of any 
 fire department, in any city, town, or borough, who shall have 
 served as such for six successive years, subsequent to the seven- 
 teenth day of June, one thousand eight hundred and fifty two; 
 field and staff officers, who, being duly uniformed, armed, and 
 equipped, have legally performed military duty, during the year 
 next preceding; any officer, musician, and private of the active 
 militia companies, who shall on or before the twentieth day of 
 October, annually, produce a certificate from the commanding 
 officer of the company to which he btilongs, that he has performed 
 military duty, uniformed and equipped according to law, during 
 the preceding year, or been prevented from doing the same by any 
 reasonable cause; persons who have faithfully served the full 
 term of five years in the active militia, since the sixth day of July, 
 one thousand eight hundred and sixty five, or who pay a military 
 commutation tax, or who served in the army or navy of the United 
 States in the late rebellion, not less than one year, and were hon- 
 orably discharged therefrom, or discharged on account of wounds 
 or sickness incurred in such service and in the line of duty, or of 
 the expiration of their term of service. 
 
 Sec. 12. The following property shall be exempt from tax- 
 ation : 
 
 All property belonging to the United States, or this state; 
 buildings, with their appurtenances, belonging to any county, 
 town, city, or borough; buildings or portions of buildings exclu- 
 sively occupied as colleges, academies, churches, or public school- 
 houses or infirmaries; parsonages of any ecclesiastical society to 
 the value of five thousand dollars, while used solely as such • 
 buildings belonging to and used exclusively for scientific, literary' 
 benevolent, or ecclesiastical societies, not including any real estate 
 conveyed by any ecclesiastical society, or public or charitable in- 
 stitution, without reserving an annual income or rent, or by a 
 conveyance intended to be a perpetual alienation ; all lands used 
 exclusively for cemetery purposes; the estate, to the amount of 
 one thousand dollars, of pensioned soldiers and sailors, who served 
 in the army or navy of the United States, in the war of the rebel- 
 lion, and enlisted from and were credited on the quota of this 
 state ; of the pensioned widows and mothers of such soldiers or 
 sailors ; and of the pensioned widows and mothers of soldiers and 
 sailors, who served in the army or navy of the United States, in 
 previous wars, and were killed or died from wounds received^ or 
 disabilities contracted, in said service; the estate, to the amount 
 of three thousand dollars, of any person, who, by reason of blind- 
 
 1851. 1852. 
 1856. 1869. 
 1871. 1872. 
 
 Property ex- 
 empt from taxa- 
 tion. 
 
 Public property. 
 
 1871. 
 Land held for 
 charitable uses. 
 
 1851. 
 Cemeteries-. 
 
 1871. 1872. 
 Estate of pen- 
 siuners. 
 
 See Acts of 1877, 
 1879, 1880, 1881, 
 following this 
 Bectioa. 
 
 't 
 
 M« 
 
 
 f* 
 
 > 
 
 f 
 
 «^ 
 
 ' I 
 
 s 
 
 
 * 
 
 ; 
 
 # 
 
 ^ 
 
 "fjT <■ 
 
 <» 
 
 ^; 
 
 K^ 
 
 ness, is unable by his labor to support himself and family ; such 
 exemption to be granted only in the town in which such estate is 
 located, unless he owns property in different towns, in which case 
 the exemptions granted in such towns shall not, in all, exceed 
 said amount, to be apportioned between such towns according to 
 the value of such property in each ; wearing apparel of every per- 
 son and family, not including watches and jewelry of any kind 
 exceeding twenty-five dollars in value ; household furniture, used 
 by and belonging to any one family, to the value of five hundred 
 dollars; farming tools, actually and exclusively used in the busi- 
 ness of farming, upon any one farm, not exceeding in value two 
 hundred dollars; the produce of a farm, while owned and held by 
 the producer, actually grown, growing, or produced, including colts, 
 calves and lambs, during the season next preceding the time of list- 
 ing ; fuel and provisions for the use of any one family; swine, to the 
 value of fifty dollai's, and poultry, to the value of twenty- five dollai's; 
 cash not exceeding one hundred dollars; private libraries and books, 
 not exceeding two hundred dollars in value, and all public libraries ; 
 all musical instruments not exceeding in value twenty five dollars, 
 and all musical instruments used exclusively by chui'ches; all fire 
 engines, and other implements, used for the extinguishment of fires, 
 with the buildings used exclusively for the safe keeping thereof; the 
 tools of a mechanic, actually used by himself in his trade, to the 
 value of two hundred dollars; any horse used on parade, in the per- 
 formance of military service by the owner, his son, ward, or appren- 
 tice ; all fishing apparatus, actually used by any one person or com- 
 pany, to the value of two hundred dollars ; the stock or property 
 of every incorporated agricultural society; the stock or securities 
 issued by any ecclesiastical society, to raise funds for the erection, 
 alterations, or repairs of any church edifice, only to the amount 
 of the actual cost of such erection, alterations, and repairs ; all 
 property of the General Hospital Society of Connecticut and the 
 Hartford Hospital ; bonds, in the hands of the holders thei'eof, 
 issued by any town or city in aid of the construction of the rail- 
 roads of the Connecticut Western Railroad Company, the New 
 Haven, Middletown, and Willimantic Railroad Company, the 
 Shepaug Valley Raili'oad Company, the Connecticut Valley Rail- 
 road Company, the Connecticut Central Railroad Company, or 
 either of them, to provide or i-aise money to pay for stock sub- 
 scribed for by it in any of said companies ; but such bonds or 
 stock, when their avails shall have been expended in the con- 
 struction of any of said railroads, shall be assessed and taxed in 
 the manner provided in the sixth section of Chapter V of this 
 Title.* 
 
 186T. 
 Of blind per- 
 sons. 
 
 1851. 
 Clothing and 
 furniture. 
 
 Farm tools and 
 produce. 
 
 1880. 
 
 Fuel. 
 
 1874. 
 Cash. 
 
 Libraries. 
 
 Masical instru- 
 ments. 1875, 
 p. 62. 
 
 Fire engines. 
 
 1S71. 
 Mechanie''s 
 tools. 
 
 Fishing appara- 
 tus. 
 
 18«9. 
 Stocks of agri- 
 cultural and ec- 
 clesiastical so- 
 cieties, &c. 
 
 1878. 
 Hospitals. 
 
 1869. 
 
 ^Certain railroad 
 [bonds. 
 
 
 *Tho statute of 1702, exemptin": from taxation certain lands given for the maintenance of the 
 ministry of the gospel, or for auy public ur charitable use, did not constitute a contract between 
 this State and the donors or donees that such property should forever remain so exempt; but if it 
 is a contract, a lease for 999 years, without reserving rent, is a violation of the condition of the 
 contract. 36 Conn., 116; and such property may bo taxed ut the will of the legislature. Ibid. 
 And no act since 1821 has repealed the exeinptioD. 38 Conn., 274. But if the parties stipulated in 
 the lease that the taxes shall be paid by the lessee, the lands are taxable. 14 Conn., 228. Improve- 
 ments which are not permanent, but such as may be n^inoved at the expiration of the lease, are 
 taxable. 10 Conn., 490. Act of 1859 is not unconstitutional in its application to lands previously 
 given to charitable uses. 31 Conn., 407. A lease for 999 years is, for all practical purposes, a con- 
 veyance in fee. Ibid. Exemption of stock or property of a corporation applies to increased 
 capital and preferred stock. 80 Conn., 290. 
 
i-xeiapt. 
 
 a 
 
 ACTS OF 1877, CHAPTER XLIX. 
 
 [An Act concerniDg the Planting of Trees and Tax thereon. 
 
 Be it enacted hij the Senate and House of Mepresmtatives in General 
 Assembly convened: 
 
 Tree plantations That whosoever shall plant any land in this state not heretofore 
 woodland (the actual value of which, at the time of planting, does 
 not exceed fifteen dollars per acre) to timber trees of any of the 
 following kinds, to wit: chestnut, locust, hickory, ash, catalpa, 
 white oak, sugar maple, European larch, white pine, or spruce, a 
 number not less than twelve hundred to the acre, and after such 
 plantation of trees shall have grown, on an average, six feet in 
 height, the owner of such plantation of trees may appear before 
 the board of relief, in any town in which such plantations of trees 
 may be located, and, on proving the herein mentioned con<litions, 
 such plantations of trees shall be subject to exemption from all 
 taxation whatever, for a period of ten years next thereafter. 
 
 ACTS OF 1879, CHAPTER XXIII. 
 An Act concerning Exemption from Taxation. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 KstatpofBoidiers That the cstatc, to the amount of one thousand dollars, of all 
 pensioned soldiers and sailors who served in the army or navy of 
 the United States during the war of the rebellion, and were cred- 
 ited on the quotas of other states, but who have been residents of 
 this state for a term of five years, shall be exempt from taxation ; 
 but said pensioners shall not be entitled to said exemption unless 
 they shall have first -filed in the office of the town clerk a certified 
 copy of the certificate entitling them to said pension. 
 
 ACTS OF 1880, CHAPTER XL VIII. 
 
 An Act concerning Exemption from Taxation. 
 
 Be it enacted by the Senate and House of JRepresentaiives in General 
 Assembly convened: 
 
 That the estate, to the amount of one thousand dollars, of all 
 pensioned soldiers and sailors who have served in the army or 
 navy of the United States, shall be exempt from taxation. 
 
 ACTS OF 1881, CHAPTER LXXXV. 
 
 An Act concerning Exemption from Taxation. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 All pensioned soldiers and sailors of the United States who 
 while in service lost a leg or arm, or suffered disabilities equiva- 
 lent to the loss of such member, shall be entitled to the same 
 exemption from taxation which is now by law accorded to persons 
 who, by reason of blindness, are unable by labor to support them- 
 selves and families.] 
 
 
 and sailors. 
 
 It». 
 
 lb. 
 
 
 i ' y 
 
 > S 
 
 (> 
 
 y 
 
 
 y 
 
 9 
 PROPERTY LIABLE TO TAXATION. 
 
 Sec. 13. All property, not exempted, shall be liable to taxa- i85i. 
 
 tion fl^ follnwQ .*''''' ^ 1860. 1S66. 
 
 lion as lOllOWS. Eeal estate liabl« 
 
 Dwelling houses, with the buildings and lots appurtenant '" ^^*^»*»°- 
 thereto, not exceeding two acres, and mills, stores, distilleries, 
 buildings used for manufacturing purposes, and fisheries, and 
 property in fish pounds, designated and set out according to law ; 
 to be set in the list at their present true and actual valuation. 
 
 Lands and separate lots, except house lots ; to be set in the list 
 at their average present and actual valuation by the acre. 
 
 Quarries, mines, and ore beds, whether owned in fee or leased; 
 to be set in the list, separately, at their present true and actual 
 valuation; and if owned by a corporation, the whole stock, prop- 
 erty, and franchise shall be set in the list of the town where such 
 quarry, mine or ore bed is. 
 
 All real estate shall be set in the list of the town where it is 
 situated.* 
 
 ACTS OF 1875, CHAPTER XXVII. 
 [An Act in Alteration of an Act concerning Taxation. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 That money loaned on interest with an agreement that the bor- Taxation of 
 rower shall pay the taxes thereon, and secured bv a mortsac^e of^''''"*^*'""^ ^^ 
 
 i,,-A-i..x 1 i" p o^ ^* mortgage, where 
 
 real estate in this state, to an amount equal to the assessed value '^«^"«'^e«' 
 of the land mortgaged, as valued and set in the assessment list of STSx?*.^^ 
 the town where it is situated, shall be exempt from taxation ; and 
 the excess of any such loan over such valuation shall be assessed 
 and taxed in the town where the lender resides, in the same man- 
 ner as other money on interest, and all taxes levied on the land so 
 mortgaged, shall be and remain a lien on said land until paid, and 
 shall have priority of the lien created by said mortgage: provided, Proviso .a to 
 hoivever^ that this act shall not be construed to exempt any savincrs**^^"***^*"*^ 
 bank from the payment of its direct tax to the state. 
 
 ACTS OF 1877, CHAPTER LIV. 
 
 An Act relating to the Taxation of Dwelling Houses belongino- 
 
 to Railroad Companies. ° ° 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 That any dwelling house belonging to any railroad company Dwelling hoa«, 
 shall be set in the list and be liable to taxation in the town where tf'"°°*°^*" 
 said dwelling house is situated, notwithstanding the fact that the*' 
 same may be rented to, or occupied by, an employee of said rail- 
 road company, and the amount paid for taxes on any such dwell- 
 ing house or houses shall be deducted from the sura required by 
 law to be paid by such railroad company for taxes to the state 
 
 K. R. Co. 
 
 * Machinery contained in a mill is taxable as a part of the inllL 80 Conn., 78. 
 
 TOP 
 
 s 
 
Real estate of 
 educational, 
 beneyolent or 
 ecclesiastical 
 corporation 
 liable to taxa- 
 tion. 
 
 Preamble recit- 
 ing diverse 
 practice as to 
 taxation of 
 lands given for 
 support of the 
 ministry. 
 
 Former taxes 
 validated. 
 
 Ministerial 
 land subject to 
 tax. 
 
 1860. 1885. 
 Personal prop-^ 
 erty liable to 
 taxation. 
 
 10 
 
 ACTS OF 1879, CHAPTER XXIV. 
 
 An Act in addition to an Act concerning Taxation. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 Section 1. The real estate of every educational, benevolent, 
 and ecclesiastical corporation and association, whether held in the 
 name of such corporation or association, or by any person or per- 
 sons in trust for such corporation or association, and which is 
 leased or used for other purposes than the specific purposes of such 
 corporation, shall be set in the assessment list for taxation, in the 
 same manner as if the same was held by an individual tax-payer, 
 and shall be liable to taxation to the same extent and in the same 
 manner as the real estate of individual tax-payers. 
 
 Sec. 2. All acts and parts of acts inconsistent herewith are 
 hereby repealed. 
 
 ACTS OF 1878, CHAPTER XLII. 
 
 An Act relating to Taxes. 
 
 Whereas, in several towns of this state certain pieces of land 
 were granted and given for the maintenance of the ministry of 
 the gospel; and whereas said lands have been leased for differ- 
 ent terms up to nine hundred and ninety-nine years; and 
 whereas doubts have arisen about the legality of taxing such 
 lands, and the practice being in various towns to tax all such 
 lands, in other towns to tax only the buildings, and in some 
 towns to exempt them from taxation altogether : therefore. 
 
 Be it efnacted hy the Senate and House of Representatives in General 
 Assembly convened : 
 
 Section 1. All taxes heretofore laid on such pieces of land 
 are hereby confirmed and validated. 
 
 Sec. 2. All such lands and property shall be assessed and 
 taxed in the same manner as other property] 
 
 I860. 
 Merchandising, 
 <&c., carried on 
 out of state 
 exempt 
 
 1862. 1872. 
 Pi-operiv taxed 
 out of tbis 
 state, exempt 
 
 Sec. 14. Personal property in this state or elsewhere, not 
 .'fexempt by this Title, shall for the purpose of taxation include all 
 notes, bonds and stocks, (not issued by the United States,) moneys, 
 credits, choses in action, and all vessels, goods, chattels or effects, 
 or any interest therein; and such property, belonging to any resi- 
 dent in this state, shall be set in his list in the town where he 
 resides, at its then actual valuation, except when otherwise pro- 
 vided ; but money, secured by mortgage upon real estate in this 
 state, shall beset in the list, and taxed only in the town where 
 said real estate is situated.* 
 
 Sec. 16. The provisions of the preceding section shall not 
 include money or property, actually invested in merchandising or 
 manufacturing carried on out of this state. 
 
 Sec. 16. The list of any person need not include any property 
 situated in another state, when it can be made satisfactorily to 
 
 * Note for parchaso of land without interest, secared by mortgage, may be added by board of 
 relief. 89 Conn., 176. 
 
 V 
 
 i ^ 
 
 / 
 
 M^ 
 
 S. 
 
 U\ 
 
 \ 
 
 > 
 
 11 
 
 appear to the assessors, that the same is fully assessed and taxed 
 in such state, to the same extent as other like property, owned by 
 its citizens ; but the provisions of this section shall not apply to 
 moneys, loaned by residents of this state to any party out of this 
 state, as money at interest ; nor to bonds issued by, or loans made 
 to, any railroad company, located out of this state, when such 
 bonds are owned, and loans made, by residents of this state. , ^^j.^ 
 
 Sec. 17. The present true and just value of any estate shall Eaie of vaW 
 be deemed by all assessors and boards of relief to be the fair, mar- '^"°' 
 ket value thereof, and not its value at a forced or auction sale. 
 
 Sec. 18. The whole property of every corporation in this state, Proj^rty of cor- 
 whose property is not by law expressly exempt from taxation, J^T^S*" *'*"*' 
 except such real estate as may be required for the transaction of 
 its appropriate business, shall be set in its list, and liable to taxa- i 1 
 
 tion in the same manner as the property of individuals.* / J / 
 
 Sec. 19. The real estate of any such corporation shall be set i85i. ises. 
 in the list of the town, in which it is situated, and the personal ^'**'"'"*"*'*** 
 estate shall be set in the list of the town in which it has its princi- 
 pal place of business, or exercises its corporate powers ; and when 
 it shall have two or more establishments for transacting its busi- 
 ness in different towns, school districts, or other municipal divisions, 
 it shall be assessed and taxed for ^wQvy such establishment, and 
 for the personal property attached thereto, or connected therewith, 
 in the town, school district, or other municipal division in which 
 such establishment is ; and the stockholders of any corporation, 
 the whole property of which is assessed and taxed in its name, 
 shall be exempt from assessment or taxation for their stock therein. f 
 
 Sec. 20. Shares of the capital stock of any bank, national issi. is69. mi, 
 banking association, trust, insurance, turnpike, bridge or plank Sicks^where**^ 
 road company, owned by any resident in this state, shall be set in *"*"**• 
 his list, at its market value, in the town in which he may reside ; see act of istt 
 but so much of the capital of any trust company, as may be jn-'**"'*'''"^' y 
 vested in real estate, on which it is assessed and pays a tax, shall r 
 
 be deducted from the market value of its stock, in its returns to 
 the assessors. 
 
 ACTS of 1877, CHAPTER XLVII. 
 
 [An Act relating to Taxation of Corporations. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 Section 1. Shares of the capital stock of any bank, national same, 
 banking association, insurance, turnpike, bridge, or plank road 
 company, owned by any resident in this state, shall be set in his 
 list at its market value, in the town in which he may reside ; but 
 so much of the capital of any such company as may be invested 
 in real estate on which it is assessed and pays a tax, the assessed 
 
 t 
 
 - Before the statute of 1S26, bank stock owned by an incorporated company could not be taxed 
 8 Conn., 15 Bank stock owned by savings bank, liable to taxation in town where savings bank is 
 located. 20 Conn., 111. Deposits in savings banks are not regarded as btock. Ibid. See 40 Cunn 
 498. *' 
 
 t Principal place of business of a corporation is where its governing power is exercised 40 
 Conn., 65. 
 
 ^ lL> 
 
12 
 
 value of such real estate shall be deducted from the market value 
 of its stock in its returns to the assessors. 
 
 Sec. 2. This act shall take effect from and after its passage,] 
 
 \ 
 
 \ 
 
 Sfsrlfrn.s,,,^f ;,^,K or secretaries of all corporations, whose 
 
 of stockholders, ^toct IS JiaDic to taxatiou, shall, on or before the twelfth day of 
 .ndva^eof Octobcr, anuuallj, inform the assessors of each town of the names 
 of the stockholders residing therein, and the amount of stock 
 owned by each, as exhibited by the books of said corporations on 
 the first day of said October, so far as the residence of such 
 stockholders shall be known to such cashiers or secretaries, and its 
 market value during the month of September next precedimr ; and 
 any such cashier or secretary, who shall neglect to furnish 'such 
 mformation to the assessors of any town where said stock is liable 
 to be taxed, shall forfeit fifty dollars to such town ; but putting a 
 letter into the post-office containing such information, postacre 
 paid, addressed to the assessoi's of any town where such owner 
 resides, shall be a compliance with the provisions of this section 
 
 ?ropeTylid ia • * ^u^' "^^^ "^^^^^^^ ^^ ^^^^ ^^"^ ^^^^ national banking asso- 
 pledge, j ciation, the treasurer of each savings bank, and the secretary of 
 each corporation incorporated by the laws of this state, shall, upon 
 the request of the assessors of any town, inform them of the name 
 of any person therein, who owns stock or bonds, held by such 
 corporation as collateral security for any indebtedness or liability 
 and the amount and description of such stotik or bonds ; and any 
 such cashier, treasurer, or secretary, who shall neglect to furnish 
 such information to the assessors of any town where said stock or 
 bonds are liable to be taxed, shall forfeit one hundred dollars to 
 said town. 
 
 Sec 23. The owner of any share of the capital stock of any 
 corporation, who shall transfer such share to another with the 
 intent of evading the provisions of this Title, shall forfeit to the 
 town 111 which he resides one^er cent of the value of the stock so 
 transferred. 
 
 Sec. 24. When any owner or holder of any stock in any cor- 
 poration, liable to taxation, shall represent, or cause to be repre- 
 sented, to its cashier or secretary that he is a resident of any other 
 town than that in which he actually resides, and thereby cause 
 said cashier or secretary to give information, as aforesaid, to the 
 assessors of such other town, such assessors shall return tl'ie same 
 to the comptroller within thirty days therea Iter, and shall certify in 
 such return that no such person is known to reside in said town • 
 and the comptroller shall thereupon notify said cashier or secretary 
 of the information given to him by said assessors; and such stock- 
 holder shall forfeit to the state one per cent, of the value of such 
 stock ; and said cashier or secretary shall thereupon pay said for- 
 feiture to the treasurer ; and such corporation shall have a lien 
 upon such stock for the amount so paid. 
 
 ert, in hancu. of F"^^' P* r ^^.''^^^'^^ property, in the hands of a trustee, shall be 
 trustee, where ^ct lu the iist HI the town whcrc hc resides; but if he does not 
 ^^«d- reside in this state, or if there are more trustees than one residing 
 
 1861. 
 Penalty for eva- 
 sive transfer of 
 atook. 
 
 1852. 
 Penalty if stock 
 I holder ^ive un- 
 Itrae residence. 
 
 1851. 
 Personal prop- 
 
 (I 
 
 / 
 
 ^ 
 
 \ 
 
 I. > 
 
 13 
 
 in different towns, it shall be sS. in the list in the town where the 
 person resides for whose use such property is held in trust. 
 
 ACTS OF 1877, CHAPTER X. 
 
 [An Act in Addition to an Act concerning Taxation. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 That it shall be the duty of trustees holding taxable personal Penalty for ne^- 
 property, to return to the assessors the tax lists provided for by the [etil^J J^"*^* *** 
 twenty-fifth section of the Act concerning Taxation; and on the**=^«^'^ personal 
 failure of any trustee to do so, he shall forfeit to the treasurer ^f p"*^*''^-''- 
 any town that would have been entitled to a tax upon" such prop- 
 erty, two per cent, of the cash value of the property so taxable in 
 such town.] 
 
 Sec. 26. The estate of any insolvent debtor, or deceased per- 
 son, not distributed or finally disposed of by the Court of Probate, 
 and which is required to be set in the list for taxation, may be set 
 in the list in the name of such estate, or of the trustee, adminis- 
 trator, or executor thereof, as such, at his option ; and such prop- 
 erty, or any part thereof, when so set in the list, shall be liable for 
 all taxes legally imposed thereon, for one year from the time when 
 they become due.* 
 
 Sec. 27. When one is entitled to the ultimate enjoyment of 
 money at interest, land, or personal estate, and another is entitled 
 to the use of the same as an estate for life, or for a term of years 
 by gift or devise and not by contract, such estate shall be set in 
 the list of the party in the immediate possession or use thereof, 
 except when it is specially provided otherwise. 
 
 Sec. 28. No person shall be assessed or taxed for materials 
 procured for the purpose of manufacturing, or for manufactured 
 goods on hand, beyond the amount of capital actually invested, 
 and surplus earnings; nor at a less sum than the present, true^ 
 and just value of his real estate and the machinery attached or 
 belonging thereto, unless reduced by indebtedness that may be 
 deducted, as in other cases hereinafter specified. 
 
 Sec. 29. The interest of any trading, mercantile, manufactur- 
 ing or mechanical business shall be assessed in the company or 
 corporate name, in the town, city or borough where the business 
 is carried on ; and the list of any business shall be given in by the 
 person having charge thereof, residing in the town, city or bor- 
 ough, when the owner or owners do not reside therein. The 
 average amount of goods kept on hand for sale during the year, or 
 any portion of it when the business has not been carried on for a 
 year, previous to the first day of October, shall be the rule of as- 
 sessment and taxation ; but merchants shall also be liable to be 
 asssessed for any amount due them from responsible persons, 
 beyond their liabilities ; and any merchant may have a deduction 
 
 ♦Estate of insolvent debtor should be classed with eeUtc of residents, though trustee is a non- 
 resident. 80 Conn , 402. Personal property of deceased, during settlement, is taxable at the place 
 of his domicile, and when it comes to the heir or legatee, where he resides ; and when it comes to 
 the hands of a trustee, where he or the centui que trust resides. 88 Conn., 443 Executor or ad- 
 ministrator, during settlement, and before final distribution, is not a trustee ibid ' 
 
 Estate of insolv- 
 ent debtor and 
 deceased ftersoos 
 where taxed. 
 
 Personal estate 
 held by tenant 
 for life or voars. 
 
 Taxation of ma- 
 terials or goods 
 of manufac- 
 turers. 
 
 Interest of 
 traders, mana- 
 facturers, and 
 mechanics, 
 where taxed. 
 
 Rule of valuA- 
 tion. 
 
 
, 
 
 Traderp, how 
 taxed if not 
 located. 
 
 M 
 
 1800. 
 Water power, 
 how taxed. 
 
 14 
 
 from his list for debts owing by him, in the same manner and to 
 the same extent as hereinafter provided. 
 
 Sec. 30. Traders of any kind, when their business is not lo- 
 cated, shall be assessed in the same manner as is provided in the 
 preceding section, in the list of the town, city or borough where 
 they reside ; but the goods, wares, and merchandise of any resi- 
 dent or corporation located in this state, in the hands of any 
 merchant or trader, for sale on commission, need not be estimated 
 in making up the average provided for in this and the preceding 
 section, in the list of such merchant or trader. 
 
 Sec. 31. When water-power created or reserved in any man- 
 ner, by works, wholly located in the same town in which it is 
 appropriated and used, is used by its owner, the whole shall be 
 assessed and set in the list as incidental to the machinery which is 
 operated by it, and not separately as distinct property ; and when 
 such power, or any part thereof, is leased from its owner, it shall, 
 to the extent to which it is so leased, be assessed and set in liis list 
 at its fair, valuation, based upon its net rental. 
 
 more'th**^***** ^" ^^'^' ^^' ^^^^ ^^^^ powcr is appropriated and used in any 
 other town than that in which the dam, canal, reservoir or pond 
 creating it is located, the valuation of the land occupied by such 
 dam, canal, reservoir or pond, and the increased fiowage occasioned 
 thereby shall be made, and set in the list in the town in which 
 such dam, canal, reservoir or pond is located, to the owner of such 
 power, at what would be its fair valuation for agricultural pur- 
 poses, if not so occupied ; and such power shall be assessed and 
 set in the list in the town in which it is so used and appropriated ; 
 and the assessors shall, in estimating its incidental value to the 
 machinery operated by it, or its net rental value, deduct the 
 amount so assessed by other towns from the value of said land so 
 occupied as aforesaid. 
 
 town 
 
 
 1 
 
 ACTS OF 1879, CHAPTER LXXIX. 
 
 [An Act concerning Taxation. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 Land taken by Land owucd or taken by any municipal corporation, for the 
 wate'r'^luppiy/*^'^ purpose of creating or furnishing a supply of water for its use or 
 benefit, shall be liable to taxation, and shall be set in the list in 
 the town where such land is situated, to the corporation owning 
 or controlling such water supply, at a valuation which would be 
 fair for said land if used for agricultural purposes; provided^ how- 
 ever^ that no such land shall be liable to taxation, or set in any 
 list as aforesaid, wherever the inhabitants of the town in which 
 the said land is situated have the right to the use of such water 
 supply upon the same terms and conditions as the inhabitants of 
 such municipal corporation, and when such town actually uses the 
 same.] 
 
 / : 
 
 > 
 
 M 
 
 15 
 
 Sec. 33. The assessors of each town shall cause all dogs there- i867. ists. 
 in, over three months old, to be entered on the list of the keeper '^*^*"'*" **^***^ 
 or occupant of the premises where such dogs are kept ; and the 
 same shall be added to the rate bill of the town, at one dollar for 
 each male dog, and three dollars for each female dog, which shall 
 be collected from such keeper or occupant with the other taxes of 
 such town, and shall not be abated. 
 
 ACTS OF 1878. CHAPTER XCIX. 
 
 [An Act relating to Dogs. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened : 
 
 Section 1. Every owner or keeper of a dog or dogs shall an- do-s to be regis- 
 nually, on or before the first day of May in each year, cause said »er^ »»*• t«e<i- 
 dog or dogs to be registered, numbered, described, and licensed for 
 one year in the town clerk's office in the town wherein said dog is 
 owned, kept, or harbored, and shall keep around its neck a collar 
 distinctly marked with its owner's name and its registered number, 
 and shall pay to said town clerk, for a license, the sum of two dol- 
 lars and fifteen cents for each male,* and six dollars and fifteen 
 cents for each female dog. 
 
 Sec. 2. Any person becoming the owner or keeper of a dog or same, 
 dogs not duly licensed on or after the first day of May, 1878, shall 
 forthwith cause said dog or dogs to be registered, numbered, de 
 scribed, and licensed until the first day of the ensuing May, in the 
 manner and subject to the terms and conditions prescribed in 
 section first. 
 
 Sec. 5. The town clerk of said town shall issue said licenses Licenses by 
 and receive the money therefor, and after deducting fifteen cents '^*"*™ '**"***• 
 for each and every dog so licensed and numbered, shall pay the 
 same to the treasurer of the town within thirty days thereafter. 
 
 Sec. 6. That any persons owning or keeping a dog or dogs Penalty for n«D. 
 who shall fail to comply with the requirements of this act con- ^I'JJf"^^'^^ 
 cerning the registration of their dog or dogs, and the payment of'' 
 said license for the same shall be guilty of a misdemeanor, and 
 upon conviction thereof shall be fined not more than seven 
 dollars, or imprisoned in the county jail not more than thirty 
 days, or both. It shall be the duty of grand jurors and all other 
 prosecuting officers to prosecute any violations of this act. 
 
 ACTS OF 1881, chapter XL VIII. 
 
 An Act relating to Dogs. 
 
 Be it enacted hy the Senate and Hotise of Representatives in General 
 Assembly convened: 
 
 The annual license fee for dogs, as provided in chapter ninety- 
 nine of the laws of 1878, shall hereafter be one dollar and fifteen 
 cents for each male, and six dollars and fifteen cents for each 
 female dog. 
 
 * See Act of 1881 following. 
 
Town clerks to 
 ftirnisb lists to 
 selectmen. 
 
 Selectmen to 
 
 i( I 
 
 16 
 
 ACTS OF 1880, CHAPTER LXXIV. 
 
 An Act relatins: to Doers 
 
 Be it macted hy Hie Senate and House of Representatives in General 
 Assembly convened: 
 
 The town clerks of the several t^wns shall annually, on or 
 before the first day of June, furnish the selectmen with^a list of 
 the persons owning or harboring dogs, who have caused the same 
 to be registered ; and said selectmen shall thereupon cause a dili- 
 
 make inquiry for ^"^°^ '"''^''■'^ ^ ^ T'^? ^^' Unregistered dogs, and cause the per- 
 make inquiry for sons owning Or harboi'ing the same to be prosecuted, as provided 
 by chapter one hundred and two of the public acts, passed Jan uary 
 session, 18/9; and any town clerk or selectman who shall neglect 
 any of the duties prescribed by this act, shall be deemed guilty of 
 a misdemeanor, and be fined not more tfian seven dollars for each 
 and every offense. 
 
 CHAPTER LXXV. 
 
 An Act relating to Tax on Dogs. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 That no moneys paid into the treasury of any town, which arise 
 from the tax on dogs, shall be paid back to persons from whom 
 the same was collected, but the same, if not needed for the nay 
 ment of damages done by dogs, shall be used for the ordinary 
 purposes of the town;, and any selectman who shall 8io-n anv 
 order for the repayment of such taxes shall be fined not more tliaii 
 seven dollars for each and every offense.] 
 
 Tax not to be 
 refunded. 
 
 Meeting of 
 boani of relief, 
 and duties. 
 
 Appeals to 
 board of relief 
 from asseBsors. 
 
 BOARDS OF RELIEF. 
 f 
 
 Sec 34 The board or relief in each town shall m(>et on the 
 first Monday in January, annually, having given at least ten davs' 
 previous notice of the time and place of such meetino- by postino- 
 It on the public sign-post in said town, or publishing' it" in som? 
 newspaper printed therein; and may adjourn, from time to Ume 
 till they shall have completed the duties imposed upon them bv 
 this Title. ^ -^ 
 
 Sec. 35. At such meeting, any pei-son claiming to be uffcrrieved 
 by the doings of the assessors of such town may appeal therefrom 
 to such board of relief, which shall determine all such' appeals 
 and equalize and adjust the valuations and assessment lists of said 
 town; and in so doing may increase the items of taxable propertv 
 in the list of any person or the number, quantity, or amount of 
 any such item, or add to any such list any taxable propertv or 
 interest therein, omitted by the assessors, and which should be 
 added thereto; and may add to the assessment list the name of 
 any person omitted by the assessors, and owning taxable propertv 
 m such town, and make a list for him, with the valuation of such 
 property-} but before proceeding to increase the list of any pei-son 
 
 % 
 
 / 
 
 U 
 
 
 ? 
 
 17 
 
 • 
 or to add to the assessment list the name of any person so omitted, 
 they shall leave with him, or at his usual place of abode, a writ- 
 ten notice, at least two days before making such increase or addi- 
 tion, to appear before said board, and show cause why the same 
 should not be made;* and if such person shall be a non-resident 
 of said town, such notice* addressed to him at the town in w hich Notice .'»fui 
 he resides and sent by mail, postage paid, at least one week before rnwe^^'lJ'hV* 
 such increase or addition shall be made, shall be sufficient notice.""'**"^ "»»<*^ 
 
 Sec. 36. The board of relief may reduce the list of any person, M»y reduce 
 by reducing the valuation, number, quantity, or amount of any"*'*' 
 item of estate therein, or erasing therefrom any item which ought 
 not to be retained in it; but shall not reduce the list of any per- 
 son, who shall not offer to be sworn before them, and answer all 
 questions touching his taxable property. 
 
 Sec. 37. If any resident in any town shall be indebted toissi. i867. 
 another resident in this state, in such manner that the debt is tS'Ir^'^J^bS^ 
 liable to be assessed, and set in the list of the creditor, the board ^**"'* ofreiiet 
 of relief for such town shall, on his request, deduct the amount 
 thereof from the list of such debtor, and add the same to the list 
 of the creditor, if resident in the same town ; and if such creditor 
 resides in any other town, such board of relief shall deduct such 
 indebtedness from the personal property only of such debtor, and 
 give notice of such fact to the board of relief of the town where 
 such creditor resides, which may add such sum to his list; but no 
 board of relief shall add to his list, under the provisions of this 
 section, without first giving him notice, in the manner prescribed 
 by the provisions of the thirty-fifth section of this Chapter, to ap- 
 pear and show cause, why such addition should not be made. 
 
 Sec. 38. The assessors, who may omit any real estate, or any To be LISLi to 
 amount equivalent to its valuation from the list of any person, Sedf '^'^ 
 because of an indebtedness secured by mortgage upon such real 
 estate, or the board of relief, who may reduce such list for such 
 cause, shall add the amount of such indebtedness to the list of the 
 creditor, if resident in the same town; but if he does not reside m 
 such town, shall make a list against him, embracing such indebt- 
 edness, and give him written notice thereof, within ten days there- 
 after, by depositing such notice in the post-office, postage paid, 
 addressed to him at his place of residence ; and he may appear 
 before them within ten days after said notice shall have been 
 given, and show cause why such indebtedness should not be as- 
 sessed against him. 
 
 Sec. 39. The board of relief shall not reduce the list of any Boani of relief 
 person, or the valuation, number, quantity, or amount, of any item[j^JJy^'*!»<'« 
 of estate therein contained, erase any item, nor deduct any indebt-^- *'*'*™ 
 edness therefrom, if he shall have refused or unnecessarily neg- 
 lected to give in his sworn list to the assessors as prescribed by 
 law ; and if any board of relief shall so reduce any such list, its 
 members shall forfeit fifty dollars to their town. 
 
 Sec. 40. No greater amount of indebtedness shall be deducted Amount^f 
 from the list of any person than the assessed valuation of the *'*^"''"**"- 
 property, for which such indebtedness may have been contracted. 
 
 *May add note without interest, secured by mortgage. 89 Conn., 176. 
 
 I^'N 
 
1861. 1881. 
 Limitation of 
 appeals. 
 
 18 
 
 ■ Sec. 41. No appeal from the doings of the assessors in any 
 town, or apphcation for deduction of amount of indebtedness from 
 the list of any debtor, shall be heard or entertained by the board 
 of relief, unless preferred to it at its meeting on the first Monday 
 thereX^' "' '"'"" adjourned meeting held within twenty days 
 
 Appeal from 
 board of relief to 
 Superior Court. 
 
 Limitation of 
 time for appeal. 
 
 Bond 
 
 Appeals to be 
 preferred cases. 
 
 EtFect of appeal. 
 
 t 
 
 Power of court 
 as to relief and 
 costs. 
 
 I 
 
 f 
 
 1S51. 1S78. 
 Abatement of 
 iwlls. 
 
 1851. 186T. 
 Town clerK to 
 traDsmit ab- 
 stract tocotnp 
 troUer, 
 
 ACTS OF 1878, CHAPTER XXXII 
 
 [An Act in addition to an Act concerning Taxation 
 
 Section 1 Whenever any person claims to be aggrieved bv 
 tlie .action of the board of relief of any town, he may make ai.nlf 
 cation, in the nature of an appeal, from the doin^Yf Tul bSd 
 o the superior court of the county in which such towr^sit^i! e 
 upon which application said superior court shall have x,we; S 
 grant such relief as shal to justice and equity appertain ^ *° 
 
 Stc. 2. Said application shall be brought within two months 
 and not afterwards, from the time of the action of the Crd of 
 rehef compLamed of and shall be accompanied bv a citotL 1 
 said town to appear before said court, in The usuaf form of tf 
 tions to bills 111 equity, and shall be served in like manner as such 
 citations to bills in equity are served. ! 
 
 Sec. 3. Upon making such application, the authority iss.iinc 
 the citation shall toke from the applicant a' bond o f reSn^al J 
 to such town with surety to prosecute the aonlication ?« !.ffc,^ 
 and to comply with and conform to the ordei^ffiec" e of^he 
 court in the premises. ueoiees or the 
 
 Sec. 4. Such applications shall be preferred cases to bp 
 heard unless good cause appeal^ to the^^contrary, af the fi^t 
 tei™ by the court or by a committee appointed by the court 
 
 Sec. 6. Such application, when duly made a^nd s^ved shall 
 suspend action upon the tax against the applicant, sub S'totSe 
 order of the court thereupon, but shall not^ suspend KecSiS 
 in collecting other taxes. ^ p'oi-ecaings 
 
 Sec. 6. The applicant and his surety in said bond of recoir 
 n.zance shall be liable upon said bond to the performai c^ff 
 whatever niay be ordered by the court in the premises -m so Cl 
 court shall have power to grant relief upon such tern'.rand S 
 such manner and form as appears equiftble, and if thTapnlica" 
 tion appeal^ to be without probable cause ma^ tax double oXbfe 
 costs ;« the case shall appear to demand; and upon all suchun 
 plications, costs may be taxed at the discretion ot' the court ] 
 
 Sec. 42 The assessor and board of relief may abate the noils 
 of indigent, sick, or infirm persons in their respitive towns "ot 
 exceeding one-tenth ol the taxable polls ; and shall give reSX 
 notice of the time and place of their meeting for thft pm^' 
 
 Sec. 43. The town clerk of each townf after sLfd Cshall 
 have been examined and corrected by the board of relief Xii „ 
 or before the first day of M^rch, anLally. tonslh to ibe Smp" 
 
 ^ 
 
 
 y 
 
 > 
 
 1 
 
 I 
 
 19 
 
 troller an abstract of said lists, including the ten per cent, added 
 by the assessors, made in accordance with blank forms which shall 
 be furnished by him, on or before the first day of Janu^^ry, an- 
 nually, to the several town clerks; and every town clerk, who 
 shall neglect to transmit such an abstract to the comptroller, by the 
 time aforesaid, shall forfeit fifteen dollars to the state. ^gsi. 
 
 Sec. 4J:. The treasurer and comptroller shall constitute a board ^^ <J[ ^qu»u- 
 of equalization, and shall meet, annually, on the second Tuesday Btitut^d. and 
 of March, and equalize and adjust the assessment lists of each^®"^****^*'^'^ 
 town, by adding to, or deducting from, its list, or any part thereof, ■ 
 
 such amount as, when compared with the valuations of other 
 towns, will equalize the same; and said lists, after they have been 
 so equalized and adjusted, shall constitute the general list of the 
 state, upon which state taxes shall be imposed. 
 
 Sec. 45. If the board of equalization shall add to, or deduct Notice to town 
 fi'om, the list of any town, the comptroller shall, on or before theuousordtduc- 
 tenth day of April, annually, give notice thereof to the town clerk ^"'^• 
 of such town, who shall thereupon add to, or deduct from, said 
 list, such amount as may have been added or deducted by said 
 board ; and state taxes shall be levied and collected on such list, 
 thus added to or reduced. 
 
 Sec. 46. Town, society, school district, and highway taxes Taxes to be laid 
 shall be laid either on the assessment list of the town last before ^ajn'/^r^. 
 or on that next thereafter completed, and be payable within one oe***!"**? y«^- 
 year after they are laid. 
 
 Sec. 47. When any town shall neglect to lay necessary taxes, seiectm^^to 
 its selectmen may make a rate bill upon its list, last completed, ^J J^^^J^*** 
 for so much as is necessary, and cause the same to be collected as ^^^ 
 other taxes. ^ 
 
 ' ♦ Power of town to lay a tax on list last made, not taken away by Act of 1850, prescribing new 
 mode of making out list. 21 Conn., 65. 
 
21 
 
 li 
 
 Chapier II. 
 
 COLLECTION OF TAXES. 
 
 M 
 
 Section. 
 
 1. State taxes, how laid, and when payable. 
 Execution against inhabitants of town 
 
 for state taxes. 
 Their re-iuiburseiuent by the town. 
 Collectors, rate-bills and wuiTants. 
 Collectors to give bonds. 
 Proceedings against negligent collectors. 
 When new collector may be appointed. 
 Negligent collector, how removed. 
 Representatives of deceased collector 
 
 may recover uncollected taxes. 
 Abatement of taxes. 
 Collectors to have powei-g of sheriffs. 
 Notice that taxes are due; interest on 
 
 unpaid taxes. 
 
 2. 
 
 8. 
 4. 
 
 5. 
 6. 
 7. 
 
 8. 
 9. 
 
 10. 
 11. 
 12. 
 
 Sbction. 
 
 18. Levy for taxes, how made. 
 
 14. Levy on estate in chattels, for life or 
 
 years. 
 
 15. Taxes, a lien on land for one year. 
 
 16. How, and how long t»x lien may be 
 
 continued. 
 IT. Mode of selling land for taxes. 
 
 18. Kelief from levy on body, by taking poor 
 
 debtor's oath. 
 
 19. Preceding sections not applicable to 
 
 Hartford or New Haven. 
 
 20. Collectors to make monthly returns. 
 
 21. Form of tax warrant. 
 
 1857. 1867. 
 Btate taxes, how 
 laid, and when 
 payable. 
 
 1876. 
 
 Execution 
 against the in- 
 habitants of 
 town for State 
 taxes. 
 
 Their re-im- 
 bureemeut by 
 the town. 
 
 1851. 1868. 
 Collectors, rate' 
 bills and war- 
 rants. 
 
 Section 1. When the general assembly shall grant a tax to 
 be laid upon the general list of the state, last made and perfected, 
 the selectmen of each town shall cause the amount of tax due 
 therefrom to be paid to the state, on or before the tenth day of 
 November next ensuing; and if any town shall not pay such tax 
 at such time, the treasurer shall issue an execution, returnable in 
 sixty days, against the estate of its selectmen for the sum due, 
 directed to the sheriff of the county in which such town is sit- 
 uated.* 
 
 Sec. 2. If such execution shall be returned unsatisfied, the 
 treasurer shall forthwith issue an execution, returnable in sixty 
 days, for the sum remaining due on said tax, with the officer's 
 fees and charges before that time accruing, against the estate of 
 ihe inhabitants of such town, to be directed a^ aforesaid. 
 
 Sec. 3. When any estate shall be taken on an ex(!cution is- 
 sued for the collection of a state tax due from any town, any 
 justice of the peace of an adjoining town,* on application of the 
 owner, shall appoint three disinterested electors of such town to 
 appraise such estate; and its appi-aised value, if sold on such exe- 
 cution, shall be paid to such owner by the town from which such 
 taxes were due, with such further damages as shall be just and 
 reasonable. 
 
 Sec. 4. When any community, authorized to raise money by 
 taxation, shall lay a tax, it shall appoint a collector thereof; and 
 the selectmen of towns, and the committee of other communities 
 
 I 
 
 ''I \ 
 
 > 
 
 i 
 
 
 shall make out and sign rate-bills, containing the proportion which 
 each individual is to pay, according to the assessment list; and 
 any justice of the peace, on their application, or that of their suc- 
 cessors in office, shall issue a warrant for the collection of any 
 sums due on such rate-bills.* 
 
 Sec. 5. Every collector of taxes shall, before he receives any coiieci^'u* 
 such warrant, give to the community of which he is collector, a^'^®^°*^*- 
 bond with surety to the acceptance of the selectmen, or commit- 
 tee, for the faithful discharge of his duties. 
 
 Sec. 6. If any collector of taxes shall fail to collect and pay p„H5o<i1i% 
 the same witliin the time limited by the community imposin<y such '^^*''** "*^'»- 
 tax, any justice of the peace, on application of its selectm°en q,. ^^°' **"*''^'*»"- 
 committee, shall grant an execution against the body and estate of 
 such collector, of the same form, and to be levied in the same 
 manner as executions in civil actions. 
 
 Sec. T. If any collector shall refuse to receive the rate-bill, or When new coi- 
 to give the bond required by law, or to collect and pay the taxio^[n"S^^ 
 within the time limited, and shall deliver up his rate-bill, the ' 
 selectmen or the committee of the community may depute some 
 person to collect the sums due on such rate-bill, who shall o-ive 
 bonds as prescribed in the fifth section of this chapter. ^ 
 
 Sec. 8. If any collector of taxes shall neglect to perform the Ne-u-e^"* 
 duties of his appointment, any judge of the superior court, on '^<=^''^hoV 
 written application of the selectmen of the town, the mavor and '^*'"*'''*''' 
 aldermen of the city, or the committee of the community which 
 laid the taxes, and upon due notice and hearing, may remove 
 him fjom office. 
 
 ^^i^-n^' .^^^" '^^^y s^c^ collector shall, after having settled his Representa- 
 rate bill with the proper officers, die before completing the col- ce^a^^eonector 
 lection of the tax, his executor or administrator may, within six"*y^«^«^<^^«n 
 years after his decease, recover the amount uncollected' from those ''*'"**''^ ^''**' 
 liable to pay the same, with interest thereon. 
 
 Ci»l- 
 
 ACTS OF 1879, CHAPTER XLVl. 
 
 [An Act in Addition to an Act concerning Taxation. 
 
 Be It enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 That the tax book of any collector of town, city, borough, or Tax books to be 
 scn(x>l district taxes, shall be at all reasonable tim.es open to the?"^" topubuc 
 inspection of any taxpayer, and to any auditor of public accounts "''^''"**°- 
 in such town, city, borough, or school district And any collector 
 who shall, after request, refuse to exhibit his tax book, as afore- 
 said, shall forfeit the sum of one hundred dollars to the use of the 
 
 ♦Sheriff may depute an inhabitant of town to serve execution, when, Kirby, 287. 
 
 
 *lf the selectmen make out a rate-bill on an illegal or void assessmenL and ojm.i« . «.„—„..♦ ,. 
 
 ^^nnn^'Mn''^^' '5'^U,f^ "'^S'^' *" trespass, to thos^e whose pro^^rtyT^^efoS's^u'^hV^nt^ 1 
 Conn., 550. The rate-bills and warrants need not specify on which year's list the tax w^Tid if 
 this appears from the votes to which they refer. 15 Conn., 464. The liction orindefdt^tulnJ 
 mmpsitx^ an appropriate remedy for the recovery of money paid under an ilVal SSssmenL 1ft 
 
 y 
 
1828. 
 1848. 1874. 
 Abatement of 
 taxes. 
 
 184a 
 Collectors to 
 have |K)wer8 of 
 BheriflT. 
 
 1848. 
 1867. 1872. 
 Notice that 
 taxes are due ; 
 Interest on un- 
 paid taxes. 
 
 22 
 
 treasury of sucli town, city, borough, or school district, and such 
 penalty may be recovered by an action on such collector's official 
 bond.] 
 
 Sec. 10. The selectmen of towns, the mayor and aldermen of 
 cities, the warden and burgesses of boroughs, and the committees 
 of other communities, may abate the taxes assessed by their re- 
 spective communities upon such persons as are poor and unable to 
 pay the same; and shall present to each annual meeting of their 
 respective communities a list of all persons whose taxes they have 
 abated in the preceding year. 
 
 Sec. 11. Collectors may execute their tax- warrants in any 
 town, at any time, though after the expiration of the year limited 
 for the collection of the tax, and shall have the same powers as 
 sheriffs in executing their office. 
 
 Sec. 12. Collectors of town taxes shall publish a notice of the 
 time and place at which they will receive them, in a newspaper 
 published in the county, and post such notice on the sign-post in 
 their respective towns, at least three successive weeks next pre- 
 ceding the time therein appointed ; and collectors of other taxes 
 shall appoint a time and place for receiving the same, and give 
 reasonable notice thereof; and if any tax laid by any town or city, 
 except the towns and cities of Eartford and New^Haven, or by 
 any borough, or school district, except the New Haven city sch(X)l 
 district, shall remain unpaid, for one month after such notice, one 
 per cent, shall be added to the amount of said tax for each month 
 that it shall remain unpaid, which shall be collectible as a part of 
 said tax; and said collectors shall keep an accurate and separate 
 account of all such additions, and the time when the same may be 
 received, and shall pay over the same as a part of said tax.* 
 
 Interest on un- 
 paid taxes. 
 
 ACTS OF 1880, CHAPTER XL. 
 
 [An Act in addition to an Act relating to Taxation. 
 
 Be it enacted hj the Senate and House of Representatives in Qeneral 
 Assembly convened: 
 
 Section 1. On any tax laid by any town, city, or borough, or 
 school district in this state which shall remain unpaid for one 
 month after the same shall become due and payable, interest at 
 the rate of nine per cent, shall be charged from the time when 
 such tax becomes due until the same shall be paid. 
 
 Sec. 2. All acts and parts of acts in relation to percentage or 
 flied"n?t^affectld.^"*^^^^*' inconsistent herewith, are hereby repealed; but this act 
 shall not affect the rate of interest accruing upon taxes for the 
 security of which a tax lien has been, or shall be, filed as now 
 provided by law. 
 
 Rate of interept 
 
 ♦A collector may collect his rati»-bill after the expiration of the year for which he was appointed 
 althoni;h a clanse is inserted in the warrant itffixed thereto, requiring him to settle with the select- 
 men within that time, and althoiigh another collector has been appointed by the town. 10 Conn. 
 146. A tax illefrally assessed and paid under compul(>iun may be recovered. 35 Conn., 568- and 
 this, when the illegality is only in part, If the part be not separable. 87 Conn., 274. ' ' 
 
 i 
 
 i 
 
 r 
 
 \ 
 
 
 \ 
 
 \ 
 
 y 
 
 y 
 
 23 
 
 acts of 1879, CHAPTER LXII.' 
 
 An Act relating to the Collection of Taxes. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened: 
 
 Section 1. All town and city collectors whose compensation when town and 
 is fixed by a salary and not by a rate of commission, shall during ^^^^""^.p^^^^ 
 their term of office have authority to collect all taxes due t^^6ja|f^8^jj!y^'»"ns 
 towns and cities of which they are collectors, they having proper term, 
 warrants therefor; and upon the expiration of their terms of 
 office, the rate-bills not fully collected shall be delivered to their 
 immediate successors in said offices respectively, who, with war- 
 rants to them directed, shall have authority tt) collect the taxes 
 remaining due thereon. 
 
 Sec. 2. This act shall take effect from its passage.] 
 
 \ 
 
 \ 
 
 ISIS. 
 
 Sec. 13. If any person shall fail to pay any tax, the collector Levy for uixes, 
 may levy therefor on his goods and chattels, and post and sell^*** '"**^*' 
 them in the manner provided in case of executions; but if no 
 goods or chattels are tendered, or can be found, he may levy on 
 the real estate, or on the body of such person, and commit him to 
 jail, there to remain until he shall pay such tax and the legal 
 costs, or be discharo^ed in due course of law. 
 
 Sec. 14. In levying a tax warrant against a party entitled to Levy <.n estate 
 the immediate possession or use, for life, or for a term of years, ofjjj.g^'^fy^^;:^^'''" 
 any personal estate, to the ultimate enjoyment of which some other 
 party is entitled, the collector may advertise, post, and sell such 
 interest, or so much thereof as shall be necessary to satisfy said 
 warrant, in the same manner, so far as may be, as is provided in 
 the preceding section ; and in case it is unnecessary to sell the 
 whole of such interest, if it be a life interest, an undivided portion 
 may be sold ; but if it be an interest for a term of years, the sale 
 shall be of the whole interest for a definite portion of said term. 
 
 Sec. 16. Eeal estate, owned by any person in fee, or for life, Taxe?" a uen ' 
 or for a term of years by gift or devise and not by contract, shall oj^'*"*^ *«"• ""^ 
 stand charged with his lawful taxes, in preference to any other 
 lien, and may be sold for the same, and costs of collection, within 
 one year after the taxes become due, notwithstanding any transfer 
 thereof, or any levy of attachment or execution thereon ; and 
 shall, after the expiration of such year, and before any such trans- 
 fer or levy, remain liable for the payment of such taxes and costs ^nd nlt^fk 
 until paid; but no real estate, so transferred or levied upon, shall ^''^^"^^•'ftitie. 
 be sold for the payment of any taxes laid upon a list made after 
 such transfer or levy, nor shall any real estate, legally transferred, 
 attached, or taken by execution, be sold for taxes, when other 
 estate can be found sufficient to pay them and the legal costs.* 
 
 Sec. 16. The selectmen of any town, the mayor of any city. How!tndS 
 
 the warden of any borough, the committees of other communities '""?J»^ "^° 
 
 •^ 1 • 1 , . « ' *"*y ^« con- 
 
 may continue any tax lien upon any real estjite therein for not tinned see Act 
 
 •^ r J of 1879 following. 
 
 * Taxes paid by mortgagee are a lien on the land. 14 Conn., 82. 
 
 / 
 
Ibid. 
 
 24 
 
 more than ten jeai^s after the tax becomes payable, by recording 
 m the land records of the town, within the first year of said 
 period, their certificate describing the real estate, the amount of 
 tbe tax and the time when it became due ; and thereupon such 
 tax shall remain a hen upon such land, at interest, at seven per 
 cent a year and said land may at any time during said period be 
 sold for said tax, m the same manner as if sold within said first 
 year. 
 
 ACTS OF 1879, CHAPTER LXXIII. 
 
 [An Act concerning Tax Liens. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 Section 1. The first selectman of any town, the mayor of any 
 city, the warden of any borough, and the chairman of the com- 
 mittee of other communities may continue any tax lien upon any 
 real estate by causing to be recorded in the" land records of the 
 town in which the real estate is situated, within the first year 
 after the tax becomes due, his certificate describing the real estate 
 the amount of the tax and the time when it became due and 
 thereupon such tax, with the interest thereon at seven percent 
 per annum, shall remain a lien upon such real estate for five 
 years thereafter unless the tax and interest shall be sooner paid • 
 and any tax lien so continued, when the tax has been paid may 
 be discharged by a certificate of the collector of the tax recorded 
 m such land records. 
 
 Sec. 2. All acts inconsistent herewith are hereby repealed • 
 but any tax lien continued by a certificate heretofore recorded as 
 required by section sixteen, chapter two, title twelve, of the gen- 
 eral statutes, and the amendment thereto approved July 2 1875 
 shall continue in force as therein provided.] ' ' 
 
 Mr-orX .^f"' J^- 1 ^^T ^ .^^"l^tor shall levy a tax warrant on real 
 
 land for taxes, cstatc, he sliall advcrtisc the time and place of sale three weeks 
 
 by posting on a sign-post in the town, and by publication, at least 
 
 once a week, in a daily newspaper published in said town, if any 
 
 there be, otherwise in a newspaper published in the county at 
 
 least SIX weeks before the time of sale, and then sell at public 
 
 auction enough of said estate to pay the taxes and co.sta chargeable 
 
 against the owner, and execute and deliver a deed thereof to tlie 
 
 purchaser, to be lodged in the office of the town clerk of the town 
 
 where the land lies, to remain unrecorded twelve months; and if 
 
 the party from whom the Uix was due, or any person interested 
 
 in the estate, shall, within twelve months from the tim^ of such 
 
 sale, pay or tender to the purchaser the purchase morffey with 
 
 twelve ^er cent, interest, such deed shall be delivered to th^ person 
 
 paying, or tendering the money, who, if not the owner, shall have 
 
 a hen thereon for the money paid by him, and twelve percent 
 
 interest; but if the purchase money and interest shall not be paid 
 
 f 
 
 / 
 
 > 
 
 ^ 
 
 \ 
 
 
 25 
 
 within such time, then the deed shall be recorded and have full 
 effect.* 
 
 ACTS OF 1877, CHAPTER IX. 
 
 An Act regulating the Sale of Real Estate for Taxes. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 No collector of taxes shall levy upon and sell under his war- collector of 
 rant, any real estate which is subject to a mortgage, lien, or other ^^^XVS"" 
 incumbrance, appearing of record at the time of such levy, unless '"^^'^ estotewith- 
 he shall have deposited in the post-office, postage paid, a written hofC'iTthe'^' 
 notice directed to the holder of every such mortgage, lien, or {„. ^"'^""^"»«*' 
 cumbrance, at his usual place of abode, at least three weeks before 
 such sale, stating the property to be sold, the time and place of 
 sale, and the amount to recover which such sale is to be made ; 
 and for each notice so sent, said collector shall be entitled to add 
 the sum of fifty cents and the amount he may have necessarily 
 paid the town clerk for making a search of the records, to his fees 
 now by law provided. 
 
 ACTS OF 1877, CHAPTER LX. 
 
 An Act in Alteration of an Act entitled Taxation. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 Section 1. No real estate encumbered by mortgage or other what t««i en- 
 lien shall be sold for the payment of any taxes hereafter to become eSTt^^'S' 
 due, except the taxes laid upon the assessed valuation of the par-^^^^'w- 
 ticular real estate so encumbered, unless the sale is made subject 
 to such mortgages, or other liens thereon, as were recorded before 
 the laying of such taxes. 
 
 1 ^f u ^'^ Whenever the equity of redemption in any real estate saieof equity 
 shall be ottered tor sale tor the payment of taxes, and the whole of '"' "^^^^p****" 
 such equity shall not be required therefor, the collector of taxes ^^S!^*"' ^'^ 
 shall sell only such undivided part of the whole equity as may be 
 necessary to raise the amount required to pay the taxes and ex- 
 penses of sale, and he shall give to the purchaser a deed of so 
 much of the equity as shall be so sold. 
 
 [ACTS OF 1879, CHAPTER LXVII. - 
 
 An Act authorizing the Foreclosure of Tax Liens. 
 
 Be it enacted hy the Senate and House of Representatives in General 
 Assembly convened: 
 
 Tax liens may be foreclosed in the manner provided by law for Porecio.are of 
 the loreclosure of mortgages of real estate; and the court havincr^ '*«"«• 
 jurisdiction may limit a time for redemption, or order the sale of 
 the property, or pass such other decree as it shall judge proper 
 
 V 
 
 * Poraona notice to a tax debtor to pay the tax, as a prerequisite to making distress therefor in 
 not required; n<.r u personal deman.l for pers-.nal property to^satisfy the tax l^fore U^ sa f of r^l^ 
 esute, If the notices required by law have been ^iven 7 Conn 505 Demand l^nnlnf. a f ' 
 make the tax due, but is neccs^ry before u levy 80 Conn . SW The de^7of therffi.Sr Ih"^^ H 
 lodged with the town clerk, with all convenient dispaVch ifier the tale Ibid '"* ^ 
 
 A 
 
)l 
 
 HI 
 
 lb. 
 
 26 
 
 ACTS OF 1881, CHAPTER XX. 
 An Act in relation to the Foreclosure of Tax Liens. 
 
 Be it enacted by the Senate and Home of Bepresentaiives in General 
 Assembly convened: 
 
 Section 1. In all actions hereafter brought for the foreclosure 
 of tax liens, all the municipal corporations which have such liens 
 upon the property in question may join in one complaint to fore- 
 close the same. 
 
 Sec. 2. This act shall take effect from its passage.] 
 
 Relief from levy 
 on body, by 
 takinz p<N)r 
 debtor's oath. 
 
 1S61. 1865. 
 Preceding sec- 
 tions not ap- 
 
 J»licftbleto Hart 
 «)rd or New Ha 
 ▼en. 
 
 1875. Page 62. 
 
 Sec. 18. WJien any person, committed to jail by the collector 
 for the non payment of any tax, shall be i)oor and unable to pay 
 it, he may apply to take the poor debtor's oath, giving the requi- 
 site notice to the mayor, warden, or'one of the selectmen or com- 
 mittee of the community, laying such tax; and if admitted to 
 take such oath, the community shall pay such collector the 
 amount of the tax, and the costs occasioned by the commitment 
 therefor, if made within eight months after the time when such 
 tax became payable.* 
 
 Sec. 19. The provisions of the twelfth section of this Chapter 
 shall not apply to the time and mode of the payment and col- 
 lection of taxes, in the town or city of New Haven, the New 
 Haven city school district, or the town or city of Hartford; but 
 the provisions contained in the sections numbered from seventy- 
 nine to ninety-nine, inclusive, of title sixty-four of the generol 
 statutes in the revision of 1866, in respect to the time and mode 
 of the payment and collection of such taxes, shall continue, and 
 are hereby continued in force as respects the same. 
 
 Collector of 
 town taxes to 
 make monthly 
 
 ftayments with 
 Ist of names 
 from whom 
 taxes have been 
 collected. 
 
 Snch lists to be 
 kept 
 
 ACTS OF 1878, CHAPTER XXXI. 
 
 An Act in Addition to an Act concerning the Collection of Taxes, 
 
 and repealing Section 20, Cbajiter III, Title 
 
 12 of the Revised Statues. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assernbly convei\ed: 
 
 Section 1. Every collector of town taxes shall, on or before 
 tiie fifth day of every month, deliver over to the town treasurer 
 all moneys collected by him as taxes and interest thereon pre- 
 vious to tlie first day of that month, and shall, at the same time, 
 deliver to said treasurer a complete list of the names of the per- 
 sons from whom said moneys were collected, stating therein the 
 amount of principal and interest paid by each person named on 
 said list, and the time of such payment. " 
 
 Sec 2. It is hereby made the duty of all town treasurers to 
 preserve all said lists so to be delivered to them, as is in the fore- 
 going section provided, until the next annual audit and settle- 
 ment of their accounts with their respective towns, and to deliver 
 
 • For the provisions of law as to poor debtor's oath see Title IX, Chapter II. General BUtntes. 
 
 ■'t 
 
 f 
 
 \ 
 
 1 ■ r 
 
 > 
 
 i- I Y 
 
 Y 
 
 27 
 
 the said lists to the selectmen, who shall keep them until the 
 accounts of the collector delivering the same are finally settled 
 with the town. 
 
 Sec. 3. If the collector of any town shall retain or neglect to Negii«rent coi- 
 deliverover said moneys and lists, or either of them, as above w??ii^'^''*** 
 required, he shall thereby forfeit his fees for collecting said 
 moneys, and it shall be the duty of the treasurer of such town to 
 forthwith inform the selectmen of such town, in writing, of such 
 retention or neglect, and it shall be the duty of said selectmen to 
 enforce said forfeiture. 
 
 Sec. 4. Every person violating any of the provisions of this Penalty for vio- 
 act shall, for each violation, forfeit and pay into the treasury of'*'''*"*'''**'"*^ 
 the town where such violation occurs, the sum of one hundred 
 dollars; provided^ however, that this act shall not apply to towns 
 where there may now be in force any special and local system or 
 method, provided by law, for the collection of taxes. 
 
 Sec. 5. Section twenty of chapter two of title twelve of theiiepeai 
 general statutes, revision of 1875, which reads as follows, to wit: 
 "Section twenty. Every collector of town taxes shall, on the 
 first Monday of every month, pay to the town all moneys by him 
 collected up to that time, and shall submit his tax-book and list 
 to the town treasurer, who shall examine the same and charge 
 him with any interest found due, and if either neglect to comply 
 with the provisions of this section he shall forfeit one hundred 
 dollars to the town : " is hereby repealed. 
 
 Sec. 21. Warrants for the collection of taxes may be in the Form l?Sx 
 
 following form : warrant 
 
 To A. B.. collector of taxes of the [Here insert the name of the 
 community laying the tax,'] in the countv of , Greeting: 
 
 By authority of the State of Connecticut, you are hereby com- 
 rnanded forthwith to collect of each person named in the annexed 
 list, his proportion of the same, as therein stated, being a tax laid 
 
 by [name of community,'] on the day of A. D. 
 
 18—, for the purpose of [Here state the purpose for which the tax 
 was laid.] And you are to pay the sums collected to the treasurer 
 
 of said [iiame of commtmiUj^ on or before the day of 
 
 , A. D. 18 — . And if any person fails to pay his propor- 
 tion of said tax, you are to levy upon his goods and chattels, and 
 dispose of the same as the law directs; and after satisfying said 
 tax and the lawful charges, return the overplus, if any', to^him ; 
 and for want of such goods and chattels you are to levy upon his 
 real estate, and sell enough thereof to pay his tax and the costs of 
 levy, and give to the purchaser a deed thereof, or take the body 
 of said person and him commit unto the keeper of the jail of said 
 county within the prison, who is hereby commanded to receive 
 and safely keep him until he shall pay said sum, together with 
 your fees. 
 
 Dated at , this day of , A. D. 18—. 
 
 A. B., Justixie of the Peace, 
 
. Chapter III. 
 SCHOOL DISTRICT TAXES. 
 
 Seotion 
 
 1. To be laid on what. 
 
 2. Assessment of real estate in two districts. 
 8. Board of relief, how constituted. De- 
 
 dnctions for indebtedness. 
 
 Beotion 
 
 4. Assessment of real estate omitted tkom 
 
 Krand list 
 
 5. Of land sold since completion of grand list. 
 
 6. Mode of assessment. 
 
 1858. 1860. 
 To be laid on 
 what. 
 
 1856. 1874. 
 Assessment of 
 real estate in 
 two districts. 
 
 Board of relief, 
 how constita- 
 ted. 
 
 Deductions for 
 Indebtedness. 
 
 1869. 
 Assessment of 
 real estate omit- 
 ted from grand 
 Itot. 
 
 Section 1. All taxes imposed by any school district shall be 
 laid on the real estate situated therein, and the ratable personal 
 estate and polls of those persons who belonged to said district at 
 the time of laying such tax, which polls sfiall be set in the list at 
 one hundred dollars each, except when exempt, and upon any 
 manufacturing or mechanical business, subject to taxation, which 
 IS located or carried on in said district, not including therein the 
 value of any real estate situated out of the district; and neither 
 the business so taxed, nor any real estate in said district, shall be 
 taxed in any other district* 
 
 Sec. 2. When real estate in any district is. so entered in the 
 list of the town in common with other estate situated out of said 
 district, that there is no distinct and separate value put by the as- 
 sessors upon the part lying in said district, one or more of the 
 assessors of the town in which said property is situated shall on 
 application of said district, value said part of said estate, and 're- 
 turn a list of the same to the clerk of said district ; and notice of 
 such valuation and of the meeting of the assessors and selectmen 
 hereafter mentioned, shall be given by the district committee, in 
 the same way as a notice for district meetings.f 
 
 Sec. 3. At the end of ten days, after such return of said list 
 said assessors and selectmen shall meet in such place as said com- 
 mittee shall designate in such notice, and shall have the same 
 power, in relation to such list, that the board of relief has in rela- 
 tion to town lists ; and no deduction or abatement shall be made 
 on account of the indebtedness of the owner of any real estate so 
 taxed, unless both the debtor and the creditor belong to said dis- 
 trict, and the debt is secured by a mortgage of real estate situated 
 therein ; and such list, when perfected by said assessors and 
 selectmen, shall be lodged with the to\yn clerk ; and said valua- 
 tion shall be the rule of taxation for said estate, by said district 
 for the year ensuing; and said assessors shall be paid by said 
 district a reasonable compensation for their services. 
 
 Sec. 4. When any real estate in any district has not been put 
 into the town list, or, when any polls in any district, liable to 
 taxation, have not b een entered in said list, one or more of the 
 
 4Sfi 5s7 • ? n!fJ°«<5^ n*H '^'" I* taxable there whether the owner belongs there or not." 11 Conn 
 co;;t'uV-e^i5'cLn?m''^ ^"^'"^ ^*^^^ "^'"^ if inarlificially drawn, will be favoUly 
 Bel S*Conn^,455"466!^ assessors, wken called out under this eectiou, will be favorably conatrued, 
 
 1 
 
 / 
 
 f 
 
 S 
 
 , '< 
 
 1 
 
 \ 
 
 i 
 
 1 ' 
 
 29 
 
 assessors of the town in which such omission has occurred, on 
 application of said district, shall value such real estate, and make 
 a list of said polls, and add such property and polls to the list of 
 the disti'ict 
 
 Sec. 5. When a district lays a tax on the town list last com- of landed 
 pleted, and the title to any real estate has been in any way SrofSS" 
 changed between the first day of October next preceding, and the"*'- 
 time of laying said tax, one or more of the assessors of the town 
 in which such change of property has occurred, on application of 
 such district, shall value said real estate in the name of the person 
 owning it at the time of laying said tax, and deduct the same from 
 the list of the person in whose name it stood on the town list. 
 
 Sec. 6. The assessors, in performing the duties mentioned inModeif2;»«. 
 the two preceding sections, shall proceed in the manner prescribed™*"^ 
 for assessing real estate in the second section of this Chapter. 
 
 ACTS OF 1877, CHAPTER XXXIV. 
 
 [An Act relating to School District Taxes. 
 
 Be it enacted by the Senate and House of Representatives in General ' 
 Assembly convened: 
 
 That whenever any school district, having within its boundaries Keai estate 
 any town almshouse and farm, shall impose any tax for the pur-«^*'"*^ b/town, 
 pose of .building or repairing its school house, said real estate ^mjl"*" *""" 
 owned by said town shall not be exempt from such taxation ] 
 
 Chapter IV. 
 COUNTY TAXES. 
 
 Section 
 
 1. How laid, assessed, and collected. 
 
 Sbction 
 2. Court houses and jails, how built and repaired. 
 
 Section 1. When the county commissioners in any county h«w ilS*;.. 
 shall deem it necessary to levy a tax upon its inhabitants, they »«88ed**ndwi. 
 shall call a meeting of the representatives for the time being, *^'''*^ 
 chosen to the general assembly from all the towns in the county,' 
 who may impose such tax as may be deemed necessary upon such 
 towns ; and the clerk of the superior court shall be clerk of said 
 meeting, and record its proceedings in the records of said court. 
 Said tax shall be imposed upon the towns in proportion to their 
 respective lists last made and completed, and be payable at such 
 time as said meeting may prescribe ; and said clerk shall draw and 
 sign an order, upon each town, for its tax so imposed, in ftxvor of 
 the county treasurei', of which notice shall forthwith be given by 
 said clerk to one of its selectmen ; and if any town shall neo-lect 
 to pay its tax, by the time prescribed, said treasurer shall report 
 
 \ 
 
 i^n^^mmmm 
 
1851. 186a 
 Court-houses 
 and jails, how 
 built and re- 
 paired. 
 
 30 
 
 such neglect to said clerk, who shall record it, and issue an exe- 
 cution, against the goods and estate of the inhabitants of said town, 
 in the name of the county treasurer, returnable in sixty days, di- 
 rected to the sherift' of said county or his deputy, for the amount 
 of the tax remaining unpaid, to be proceeded with as executions 
 in civil actions. 
 
 Sec. 2. When it shall be necessary to build or repair a court- 
 house or jail in any county, it shall be done at the expense of the 
 county, and the taxes necessary for that purpose shall be levied 
 and collected in manner aforesaid ; except that when a court-house 
 or jail, or its appurtenances, shall, in the opinion of the county 
 commissioners, need repairs, which will not cost over six hundred 
 dollars, and cannot be defrayed out of the moneys in the county 
 treasury, they shall make an estimate of the expense of such re- 
 pairs, which shall be recorded by the clerk of the superior court 
 for said county ; and shall apportion the amount of such estimate 
 among the towns in such county, in proportion to their respective 
 lists last completed; and the same may be collected in the manner 
 provided in the preceding section. 
 
 ♦■■<«< 
 
 Chaptek V. 
 
 MILITARY COMMUTATION TAX. 
 
 ACTS OF 1881, CHAPTER CXLIII. 
 
 An Act in relation to the Commutation Tax. 
 
 Be it enacted by the Senate and House of Representatives in General 
 Assembly convened : 
 
 Enrollment SECTION 1. Scction four (page 112) of the general statutes is 
 
 ricS"^^ '*"^" amended to read as follows : The names of all male citizens of 
 
 this state between the ages of eighteen and forty-five years shall 
 
 annually, at some time betw^een the first day of October and the 
 
 first day of March following, be enrolled alphabetically by or 
 
 under the supervision of the selectmen of the town in which they 
 
 reside. On such enrollment lists and opposite the name of every 
 
 pei*son, exempt from military duty, or a minor, or in the active 
 
 militia, the selectmen shall write '* exempt " and the reason of 
 
 such exemption, or *' minor " or "active militia," as the case may 
 
 List to be filed bc, and shall sign said lists and file them in the office of the town 
 
 with town clerk q\qy^ Qf g^jh town ; and annually, on or before the first day of 
 
 April, make report to the adjutant-general of the total number eu- 
 
 lieport to adju- rollcd ou their rcspcctivc towu lists, the number marked exempt 
 
 tant general. ^^ rcasou of disability, the number exempt by reason of other 
 
 causes, the number of minors, the number of active militia, the 
 
 I 
 
 ^A 
 
 ( 
 
 01 
 
 » 
 
 V 
 
 f 
 
 ^ 
 
 1 
 
 f 
 
 31 
 
 number liable to military duty, and the number liable to pay a 
 commutation tax as hereinafter provided, and shall certify that 
 they believe said lists to be correct. The adjutant-general shall 
 forward the return of the number liable to pay a commutation tax 
 to the state treasurer. 
 
 GENERAL STATUTES, TITLE 10, CHAPTER I. 
 
 Sec. 5. The following reasons shall exempt from such military who exempt, 
 duty : first, such physical or ijiental disabilities as shall be pre- 
 scribed in general orders issued by the surgeon general and 
 approved by the commander-in-chief; and printed copies of such i^j^ 
 approved general orders specifying such reasons of exemption 
 shall be sent annually, on or before the first day of June in each 
 year, to the selectmen and town clerk in each town in the 
 stale by the surgeon general ; second, service in the army or 
 or navy of the United States, during the late rebellion, and an 
 honorable discharge therefrom ; third, membership for the time 
 being of a volunteer fire company in this state ; fourth, service for 
 five years consecutively in the active militia of this state or in any 
 volunteer fire company in this state; fifth, being a warden or 
 deputy warden of the state prison ; sixth, any further reason ex- 
 pressly provided by law ; but the reasons specified in the clauses 
 marked second, third and fourth in this section, shall not exempt 
 from military duty in time of war, invasion or rebellion, or reason- 
 able apprehension thereof. 
 
 ACTS OF 1881, CHAPTER CXLIII. 
 
 Sec. 2. Section six (page 112) of the general statutes is commuution 
 amended to read as follows: The selectmen of every town shall, ***• 
 on every rate-bill for its annual tax, add a tax of two dollars on 
 every person so enrolled as liable to military duty, except minoi-s 
 and members of the active militia, which tax shall be in commu- 
 tation of military duty, and collected and paid to the town at the 
 time and in the manner provided for town taxes. The town 
 treasurers shall pay to the treasurer of the state, on or before the 
 tenth day of November annually, such military commutation tax 
 as is determined to be due from their respective towns by the re- 
 turns of the selectmen to the adjutant-general last before made, 
 except as hereafter provided, and the treasurer shall have the 
 same power to enforce such payment as he has in the case of any 
 state tax. The town treasurers in making the payments above 
 provided for may hereafter deduct therefrom a sum equal to that 
 part of the commutation taxes placed upon the rate-bills of their 
 respective towns last issued 'which caiir>(^ ;|?.g collected, not to ex- 
 ceed ten per cent, of su<ih kixefe, . '..* I ;:.•'! 
 
 . • • • • • 
 ' — • •» • • * — »— » 
 
 ■a — ■ — • (— p 1 a- 
 
 • > • • • • 
 
 • ■ • • • 
 
 • • 
 
 ••• 
 
 < » 
 
 • * 
 
 • • • • 
 
 • • t • • • 
 
 i • 
 
 * 
 
 
 • • ■ 
 
 • • 
 
 • I 
 
32 
 
 GENERAL STATUTES, TITLE 10, CHAPTER I. 
 
 Penalty if 80- Sec. 7. Any Selectman neglecting- or refusing to faithfully 
 lectmen neglect perform the dutv OS enrolling officer required by this chapter 
 
 or refuse to en- '^ , , , ^ i /» i i i i 1 1 ixr i i i • i 
 
 roll. shall be nned nve hundred dollars. When the adjutant-general 
 
 shall find, from the returns of the selectmen in any town, that 
 they have not made a true report of the number of persons liable 
 to military duty or to pay a commutation tax, under the provi- 
 sions- of this title, he shall notify them by mail that they have 
 failed to make such report; and if they shall not make true re- 
 port of the number of such persons, as nearly as the same (;an be 
 ascertained, within twenty days after such notice, he shall notify 
 the state's attorney in the county in which said selectmen reside, 
 who shall pr<^xjeed to collect such penalty. 
 Penalty for giv- Sec. 8. Ally pcrsou kuowiugly and willfully refusing informa- 
 ing false inform- ^^^j^ or giviiig falsc information, to any selectman makin<^ such 
 enrollment, respecting the name, age, residence, occupation, mili- 
 tary service, or service in any fire company, or physical or mental 
 disability of himself, or of his son or ward, or person in his em- 
 ploy or boarding with him, shall be fined twenty dollars. In case 
 of doubt as to exemption from military duty, or from the payment 
 of such commutation tax, the burden of proving such exemption 
 shall be on the person claiming it; and all enrolling officers may 
 require the persons examined by them to testify under oath, and 
 may administer such oath. 
 
 Sec. 9. The commander-in-chief may a[)point post surgeons, 
 removable at his pleasure, to determine exemptions from military 
 duty by the standard of disability prescribed by the surgeon 
 general as aforesaid. All decisions of such post surgeons shall be 
 subject to review and reversal by the surgeon general. 
 
 Post surgeons. 
 
 K) 
 
 1 
 
 i 
 
 ^3) 
 
 V 
 
 
 C U 
 
 • « 
 
 t « « « • 
 
 
 
 .« 
 
 
 it 4 r. v 4 e 
 c to 
 
 - ■* « • 
 
 6 « « 
 
 t a 
 
 * • « 
 c ■ 
 
 • • i 
 
 I « • 
 
 t * * 
 
 • t I 
 < * I 
 
 t 
 
 e I 
 t> c 
 ft • c 
 
 4 
 
 < i> 
 
 
 
 i . . 
 
 * 
 
 • 4 
 
 ■\ ' 
 
 ) 
 
it 
 
 hnsosfti 
 
 JAN 3 1995 
 
 NEH 
 
 f I 
 
 i 
 
 i 
 
 ' 
 
 
 COLUMBIA UNIVERSITY LIBRARY 
 
 This book is due on the date indicated below, or at the 
 expiration of a definite period after the date of borrowing, 
 as provided by the rules of the Library or by special ar- 
 rangement with the Librarian in charge. 
 
 DATE BORROWED 
 
 DATE DUE 
 
 DATE BORROWED 
 
 DATE DUE ! 
 
 i 
 
 
 
 J 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 1 
 
 
 
 
 \ 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 \ 
 
 
 
 
 
 
 
 
 
 
 
 
 ! 
 
 
 
 
 
 CSSdSMMlOO 
 
 
 
 
 \% 
 
 ^1 
 
 /> 
 
 r '. > 
 
 r < 
 
 f ^ 
 
 |^l 
 
 ti 
 
 V C r 
 
 ^^ 
 
 ■'■■I 
 
 / 
 
 fir% 
 
 ^ 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 
 Qd 18 1940 
 
END OF 
 TITLE