State of Kljobe Islanb anb Jlvomitence plantations. 
 
 
 REPORT 
 
 OF THE 
 
 Board of State Valuation, 
 
 MADE TO THE 
 
 GENERAL ASSEMBLY, 
 
 AT ITS 
 
 JANUARY SESSION, 1891 
 
 PROVIDENCE, R. I. 
 
 E. L. FREEMAN & SON, PRINTERS TO THE STATE. 
 
 1891 . 
 
% 
 
 State of ttljoirc Jslani) anlr prooitrence plantations. 
 
 REPORT 
 
 OF THE 
 
 Board oL State Valuation, 
 
 MADE TO THE 
 
 GENERAL ASSEMBLY 
 
 AT ITS 
 
 JANUARY SESSION, 1891. 
 
 PROVIDENCE, R. I. 
 
 E. L. FREEMAN & SON, PRINTERS TO THE STATE. 
 
 1891 . 
 

 
 
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 \Vso 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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28 Je 05 E.C.S. 
 
 REPORT. 
 
 To the Honorable the General Assembly of the State of Rhode 
 Island , at its January Session , A. D. 1891 : 
 
 The Board of State Valuation have the honor to present their 
 report as required by the Act which created the Board. This Act 
 was passed at the January Session, 1890, and supplemented a 
 resolution adopted at the January Session, 1889. 
 
 Under the resolution of 1889, a Joint Special Committee of the 
 General Assembly, consisting of Messrs. Israel B. Mason of Prov- 
 idence, Henry W. Hayes of Bristol, and Edwin A. Perrin of Paw- 
 tucket, from the House of Bepresentatives, and Messrs. Joseph 
 E. Cole of Woonsocket, and Robert S. Franklin of Newport, from 
 the Senate, was appointed “ to inquire into the sources of revenue 
 of the State, etc,” reference being made to the copy of the resolu- 
 tion appended hereto for the precise language thereof. 
 
 The Committee’s interpretation of the resolution was that they 
 should obtain such information relative to the ratable property of 
 the several towns in the State as would be valuable in the work 
 of revaluing such property for purposes of State taxation ; it being 
 conceded on every hand that such a revaluation was much needed 
 and would soon have to be made. Acting upon this understanding, 
 and realizing that no change had been made in the rating of the 
 several towns for purposes of State taxation, during a period 
 of sixteen years, excepting by the loss or acquisition of territory, 
 the Committee deemed it their duty to make as complete and 
 thorough an investigation of the subject as would, under the cir- 
 cumstances, be possible. They therefore determined to visit 
 every community in the State, and to seek the most direct and 
 positive evidence obtainable. 
 
 .-LIO H 3 
 
4 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 Preliminary to this work the Committee held several meetings 
 in Providence, at one of which they elected Mr. Albert A. Baker, 
 of Providence, clerk. 
 
 The method pursued by the Committee in making these investi- 
 gations was practically as follows, viz.: They would meet the 
 assessors, after due notice to them, at the town clerk’s office (or 
 wherever the records were kept and would be convenient for use), 
 and would then conduct a system of questioning designed to 
 secure from the assessors the fullest and most correct information 
 relative to their methods of valuing the different classes of prop- 
 erty and to their reasons therefor. 
 
 The examination was longer or shorter according as the asses- 
 sors had intelligent ideas of the purposes of the visit, or were in- 
 clined to assist the Committee in their efforts to procure useful 
 information. Then comparisons were made in the valuations put 
 upon specific properties in different years, and an inspection of 
 the real estate, especial attention being given to localities where 
 marked changes had taken place, was made by the Committee, 
 accompanied by the assessors when convenient for them, and 
 always by some well-informed citizen of the town. The records 
 of land evidence were searched, and a list obtained of sales where 
 the actual consideration was expressed in the deed. Lists of sales 
 were often obtained also from the town clerk or from some citizen 
 in a position to know what prices were actually paid for different 
 pieces of property. Manufacturing plants were visited and thor- 
 oughly examined, the owners or their agents furnishing the Com- 
 mittee with much valuable information. The evidence thus ob- 
 tained was, so far as it was possible, reduced to writing for the 
 future examination of the Committee. 
 
 This plan of work was carried out by the Committee in every 
 town and city in the State, with the exception of the City of Prov- 
 idence. the January Session of the General Assembly interrupting 
 the Committee’s labors as they were about to commence work in 
 that city. 
 
 At this session (January, 1890,) State officers and others deemed 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 5 
 
 it advisable to utilize the experience of the Committee, together 
 with the vast amount of written evidence which they had gathered, 
 by resolving the Committee into a “Board of Re-Valuation.” 
 This was accomplished by an Act, a copy of which is appended here- 
 to, passed May 2, 1890, whereby the Joint Special Committee above 
 referred to, together with Messrs. Ambrose Feely of Woonsocket, 
 and Amos D. Arnold of Pawtucket, were constituted a “ Board of 
 State Valuation,” with the duty of preparing “ a re-valuation of 
 all the ratable property of the several towns and cities of the 
 State,” and reporting the same to the General Assembly before 
 February 1st, 1891. This latter duty has not been complied with, 
 because the magnitude of the work was such as to render its com- 
 pletion at that time practically impossible. The Act also required 
 the Board to perform other duties, the scope of which was very 
 broad. 
 
 Immediately after organization (Mr. Baker being retained as 
 clerk), the Board, adopting and pursuing the plan established by 
 the Committee, visited several towns and cities in the State for 
 the purpose of making further examination thereof and of gather- 
 ing information for comparison with the evidence obtained by the 
 Committee. They then commenced a thorough investigation 
 into the methods of valuation in the City of Providence and into 
 the actual condition of property therein, comparing the same 
 with the conditions and valuations of other years, back to 1872. 
 This occupied a period of over four months. Since that time the 
 Board have been at work at the State House in Providence, 
 developing the immense amount of data in their possession ; 
 working through the winter months upon an average of three 
 times a week from four o’clock in the afternoon until eleven 
 o’clock at night. The results are herewith presented, separate 
 reports upon the several towns being appended and made a part 
 of this report. In this connection the Board would call attention 
 to the fact that the territorial limits of the cities of Providence 
 and Pawtucket and the towns of North Providence and South 
 Kingstown have been changed since the State valuation of 1873, 
 
6 
 
 REPORT OF ROARD OF STATE VALUATION. 
 
 and that the valuations thereof have been changed in conformity 
 therewith. 
 
 The Board feel it incumbent on them to report, without going 
 into tedious detail, some of the matters and methods which 
 seemed to them to call for criticism, and will first refer to the val- 
 uation of real estate. 
 
 In many of the towns the valuation was made in a -loose, un- 
 reasoning way, which resulted either in the amounts being named 
 from baseless guess-work, or from reasons purely personal toward 
 the owner of the property. * 
 
 In other towns there was exhibited a disposition to make equit- 
 able valuations, but the results were not always satisfactory ow- 
 ing to the lack of a proper system. In fact, there were but four 
 towns in the State in which the assessors appeared to have well- 
 defined systems, viz : — the cities of Providence, Pawtucket and 
 Newport and the town of Cranston. In these towns it was not 
 the lack of a proper system which led to their being under- 
 valued, but causes entirely local in their nature. Land is platted 
 for the benefit of the assessors and the area and location of every 
 lot is known. The land and improvements are valued separately. 
 This is very different from the method pursued in some towns, 
 where several tracts of land, with the improvements thereon, be- 
 longing to one individual, will be assessed merely for a gross 
 sum, without any description of the property whatever, and also 
 different from some other towns, where separate parcels of real 
 estate belonging to the same person may be separately referred to 
 in the tax list, but where the valuations thereof are arrived at by 
 processes unknown to this Board. 
 
 There are still some boards of assessors in the State who are 
 willing to admit that they do not intend to assess real estate at its 
 full, fair, cash value, but rather at various percentages of its true 
 value, from sixty per cent, (and even lower) upwards. In many 
 of the towns, however, the assessors assert their intention to fol- 
 low strictly the statutory requirement. There are nearly as many 
 constructions put upon the phrase “ full, fair, cash value ” as there 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 7 
 
 are assessors rising it ; the extremes being, “ what the property 
 would sell for under the most favorable circumstances,” and “what 
 it would fetch at forced sale under the most unfavorable circum- 
 stances.” 
 
 It was very noticeable that the most liberal interpretation of 
 the statute, as a rule, was made in those communities where the 
 greatest improvement in real estate had been made, and the con- 
 trary, in those towns where values had changed, if at all, for the 
 worse. The notable exception to this apparent rule was the city 
 of Pawtucket, where from stress of local circumstances, the val- 
 uation has increased with the improvement of property. 
 There are a great many towns wherein the assessors use the val- 
 uations of different pieces of property placed thereon by their 
 predecessors in office and make no change in such valuation un- 
 less there has been marked change in the property. 
 
 The humorous phases of the Board’s work were not the least 
 valuable, in that they served to illustrate the Board’s idea, that a 
 uniform system of election of assessors throughout the State was 
 very desirable. When the Board found a body of assessors wait- 
 ing for their examination by the Board, with antagonism expressed 
 in every lineament, in every movement and in every utterance, they 
 soon learned to know that this meant a long and weary fight for 
 little information, with a hard struggle on the part of the asses- 
 sors to conceal such facts as might lead the Board to believe that 
 there had been an improvement in the property of the town, and 
 when during the Board’s review of all the data in their possession, 
 they found that some of these towns had reduced their valuations 
 in 1890 from 1889, they were satisfied that their first impressions 
 were correct and that these towns were trying to reduce their 
 proportion of the State tax. 
 
 The Board believe that much of this is the result of the system 
 of election each year of a large or small board of assessors, select- 
 ed from different portions of the town, who are expected to per- 
 form their duties faithfully upon a compensation somewhat less 
 magnificent than that of the Inspector of scythe-stones. If the 
 
8 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 same tenure of office as, and a proportional compensation to, the 
 assessors^of the city of Providence, was given to the assessors of 
 every other town and city, there would, in the opinion of the 
 Board, be far more satisfactory and equitable results. The Board 
 would suggest that the language of the Statute be changed so 
 that it will state definitely and explicitly the basis upon which all 
 valuation of real estate should be made. 
 
 The term “ mill property ” is used throughout this report as 
 synonymous with manufacturing plants of all descriptions. 
 
 There was not a board of assessors in the State who knew, and 
 but few pretended to know, what the true valuation of mill prop- 
 erty was, and the Board were thrown upon their own resources 
 in ascertaining the exact condition of such property. The asses- 
 sors very often assessed the property for such amounts as the 
 owners would seem willing to have taxed against them, and some- 
 times would assess the entire plant as real estate, and again would 
 assess a total amount and then divide it into real and personal 
 equally, but more often would assess amounts arbitrarily, both real 
 and personal, without being able to give any reason therefor. 
 
 The Board visited nearly every manufacturing plant of any 
 considerable importance in the State, and were almost invariably 
 received with much courtesy by the owners or their representa- 
 tives, and had every facility offered them to obtain the fullest in- 
 formation. 
 
 In addition to the personal inspection of mill property, the 
 Board sent to all the principal manufacturing establishments in 
 the State a confidential circular, asking for certain information 
 which would be of great assistance to the Board in determining 
 the value of a plant. They received a large number of returns, 
 thus proving as a rule that the manufacturer is not only not 
 averse to giving proper information when sought in a proper way, 
 but is always desirous of furnishing accurate data and is, withal, 
 very courteous about it. The Board was fortunate in having as a 
 member a practical woolen manufacturer of long standing, who 
 was of great assistance to them in this branch of the work. With 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 9 
 
 his aid a standard was adopted for all classes of mill property 
 which the Board have since, individually, been informed was cer- 
 tainly conservative. The importance of properly rating- this class 
 of property cannot be over-estimated when it is considered that 
 nearly every village in the State has its manufacturing establish- 
 ment upon which a portion of that community depends for its 
 livelihood. The Board, therefore, used considerable time in de- 
 termining and reviewing the valuations of the various mill pro- 
 perties. In this connection it may be said that the decisions in 
 the Dunnell Manufacturing Company’s case and the Coventry 
 Company’s case, reported, the former in Yol. 15 of the Bhode 
 Island Reports and the latter in Yol. 16 of the Rhode Island Re- 
 ports, have done much to befog the understanding of the average 
 assessor on the subject of assessing mill property. There seems 
 to be no reason why, if personal property is to be taxed, the en- 
 tire stock in process of manufacture in a mill should escape assess- 
 ment or even why the machinery should escape assessment be- 
 cause the mill owners have a temporary indebtedness. 
 
 The Board find an utter lack of uniformity in the assessment of 
 railroad property in the different towns, the general feeling being, 
 apparently, that railroads could in the poorer towns be taxed to 
 the highest notch with impunity. Taking this matter in connec- 
 tion with the taxation of personal property, the Board are of the 
 opinion that a new method of taxing railroad corporations, if no 
 others, should be adopted. The most efficacious plan which the 
 Board have yet discovered is the plan adopted in Massachusetts, 
 which they recommend to the earnest attention of your honorable 
 body. This plan contemplates not only the equalizing of the real 
 estate valuations of the railroads, but also the assessment of all 
 their capital stock. 
 
 In relation to the taxation of personal property, the Board must 
 confess that, with the exception of the personal property of mills, 
 they found themselves in much the same predicament as they 
 
 found the assessors in the several cities and towns, i. e. pre- 
 % 
 
10 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 suming that everything was to be taxed, the assessing a val- 
 uation of personal property was largely guess-work. There 
 were all kinds of ways in which personal valuations were made 
 by the assessors of the different towns. In one case mortgages 
 would be assessed at their face value and in another an allowance 
 would be made. In a great many instances there would be no 
 taxation of live-stock or farming-tools, and also no taxation of 
 books, works of art, furniture, etc. In some towns railroad stocks 
 were not taxed and in others bank stocks were assessed at par, 
 although selling for much above par. Inventories of estates in- 
 variably showed that the estate w T as more valuable than appeared 
 by the assessments against it. 
 
 In nearly every town there appeared to be a large amount of 
 personal property which for one reason or another was not taxed; 
 and in the assessment of this class of property there has arisen, 
 and must of necessity arise, a spirit of antagonism to the princi- 
 ple of this taxation, growing out of the feeling which each indi- 
 vidual has that the assessors have taxed him, perhaps not all that 
 he is liable to be assessed for, but more in proportion than his 
 neighbor has been taxed, whom he knows to have far more per- 
 sonal property liable to taxation than he is assessed for. The re- 
 sult of this condition is that there is a constant attempt to con- 
 ceal property from the assessors, and under the present system, 
 the development of a tendency to untruthfulness in otherwise up- 
 right men, which these individuals would look upon with horror 
 if it applied to their ordinary business affairs. 
 
 There should be some restriction put upon the removal of indi- 
 viduals from one town to another for the main purpose of avoiding 
 taxation, as the result is not just to the other members of the 
 community who pay a tax upon a larger percentage of their 
 
 property. It would seem, if the present scheme of personal 
 
 property taxation is to continue, as though there should be 
 changes in the laws to reduce the inequalities of taxation to a 
 minimum. There can be no good reason for taxing both the 
 
 mortgagor and mortgagee of real estate and not taxing the 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 11 
 
 mortgagor and mortgagee of personal property. Either there 
 should be double taxation, so-called, in both cases or in neither. 
 It is possible that much of the present difficulty might be avoided 
 if tangible personal property only were taxed, and this without 
 rebate and wherever it might be found. 
 
 Although the Board are not yet able to determine whether or 
 not all corporations, of every description, should be required to 
 pay an annual rate upon their capital, yet they are satisfied that 
 all personal property of corporations, such as machinery, etc., 
 which is not exposed for sale in the ordinary course of trade, 
 should be assessed regardless of the indebtedness of the corpora- 
 tion. They also believe that a fee should be required from every 
 corporation applying for amendment to its charter, and also from 
 every literary or social body obtaining a charter. 
 
 In this matter of personal property taxation there should be re- 
 quired of the cashier of every National Bank in the State that he, 
 on some stated day, annually notify the assessors of the town in 
 which the stockholder in his bank resides, of the name of such 
 stockholder and the amount of his stock. 
 
 The law should also require the assessors to n©tify in writing 
 every person whom they propose to assess personal property for 
 the first time and every person the valuation of whose property 
 they propose to increase. 
 
 There are many matters which could be suggested to your 
 honorable body in connection with this subject, each of which 
 would have its peculiar merit, but as there is such a diversity of 
 opinion about the advisability of one or the other being consider- 
 ed at this time, the Board have concluded that it'would be detri- 
 mental to the interest of the main scheme, that of securing an 
 equitable re-valuation, to call the attention of your honorable 
 body to them at this time, in any other way than is stated herein. 
 
 The Board have had several tables prepared showing in brief 
 the results of the re-valuation and comparison with other valua- 
 tion. They believe that they have fully covered the ground of 
 explanation in their detailed reports appended hereto. The new 
 
12 
 
 REPORT OP BOARD OF STATE VALUATION. 
 
 law passed at the January session, A. D. 1890, requiring assessors 
 to place the valuation of land and improvements in separate 
 columns was complied with by nearly all the towns, the few neglect- 
 ing to do so being cases where the assessors did not receive timely 
 notice of the new law, or did not wish to do the extra work re- 
 quired, as they called it, without extra compensation. The system 
 is a good one but does not yet work satisfactorily because the as- 
 sessors do not all make the separate valuation intended by the 
 law, but instead make an arbitrary separation of the whole amount 
 into land and improvements. 
 
 The Board have given considerable attention to the other sub- 
 jects in relation to which they were required to make suggestions 
 to your honorable body, but, from the lack of time, have not been 
 able to formulate these suggestions for presentation at this time. 
 If it is considered advisable to continue this Board for these pur- 
 poses until the January Session of 1892, they will be in a position 
 to present a more elaborate report than could possibly be pre- 
 pared in any much less time, and can then supplement the report 
 with bills framed to meet their suggestions. All of which is 
 respectfully submitted. 
 
 ISBAEL B. MASON, Chairman , 
 HENRY W. HAYES, 
 
 EDWIN A. PERRIN, 
 
 JOS. E. COLE, 
 
 ROBT. S. FRANKLIN, 
 AMBROSE FEELY, 
 
 AMOS D. ARNOLD. 
 
PROVIDENCE. 
 
 The Board commenced work upon the valuation of the City of Providence 
 by meeting the City Assessors, at their office, July 8th, 1890, and continued 
 these meetings upon an average of three times a week, until about the mid- 
 dle of August, and again during the early part of September. At these 
 meetings the most careful examination was made of the assessors’ methods 
 of fixing valuations. In inquiring about the real estate valuation all the as- 
 sessors’ plats of the City were consulted, each plat being taken up separately 
 and careful comparisons being made of the assessed values for the year 1890 
 with the assessed values of several other years, and also with the records of 
 sales, where the actual selling price could be determined. The assessors 
 were subjected to a thorough examination relative to the condition of prop- 
 erty on each plat, and to the changes which had occurred therein since 1873. 
 
 Copious minutes were taken at each of these meetings, and records of 
 hundreds of sales were obtained from the assessors, where the actual consid- 
 eration was known to them and not expressed in the transfers. 
 
 After completing this work at the office of the assessors, the Board accom- 
 panied by the assessors with plats and plat books, visited every section of 
 the city, and made a personal inspection of the property located on each of 
 the plats. They also visited nearly all the manufacturing establishments of 
 importance in the city, this work of personal inspection of real estate and 
 manufacturing property occupying the attention of the Board for nearly 
 two months. 
 
 In carrying out this plan of the work, the Board were enabled to notice 
 the changes occurring in many parts of the city. In some sections, each 
 covering territory included in several plats, there would appear to be no life 
 in real estate values, and apparently a depreciation frorp. the values of a few' 
 years previous, while in other sections, there were indications of constantly 
 increasing values. In several instances of this kind, the assessors stated 
 they had not, as yet, made the changes in value warranted by the conditions 
 and the Board have kept in mind the expressed intention of the assessors to 
 re-adjust the values in different localities, as soon as they could make the 
 necessary arrangements therefor. 
 
14 
 
 REPORT OP BOARD OP STATE VALUATION. 
 
 The Board have taken into consideration as the city assessors have, the 
 effect of local conditions upon the different sections, and they have also 
 taken into consideration in making comparisons between the values of 1890 
 and 1873, of certain sections of the outlying districts of the city, the differ- 
 ence between the “fictitious values” under the “boom” of 1873, and the 
 “ hard pan ” values of 1890. 
 
 The examination of the record sales of the past two years, and of the sales 
 obtained from the assessors of the past ten years, including sales of parcels 
 of property for specific sums, and of parcels df property at a rate per foot, 
 disclosed some peculiar facts. In some aggregates of sales the proportion of 
 the sales to the assessed values, were as high as 101 per cent., while in others 
 it was as low as 69 per cent., but it was noticeable that the greater differ- 
 ences between the selling price and the assessed value, were in the more 
 thriving and rapidly growing portions of the city, while the lesser differ- 
 ences were found in those sections where few changes were occurring. 
 
 The assessors state that while intending to tax land for its full, fair, cash 
 value, they are not governed by individual sales, but, before changing 
 values in the vicinity of the land sold, wait until there develops a general 
 upward tendency before increasing the valuation; thus there are many local- 
 ities where the assessors have not changed the valuation, although the sell- 
 ing prices of land in those localities would indicate that an increase or de- 
 crease of the valuation would be warranted. 
 
 The growth of the city from 1873 to 1890, as indicated by the census re- 
 turns, the census of 1870 being 68,904, and the census of 1890 being 131,749, 
 together with the addition of a large territory acquired from the town of 
 North Providence, would naturally suggest a proportional increase of valua- 
 tion, taking the valuation of the State Board of 1873 as a basis, but it must 
 not be overlooked that the valuation of the State Board of 1873, although 
 honestly made and justified by the then condition of things, was as has been 
 shown by the lapse of time, based upon an inflation which has since been 
 reduced to an approximately normal condition. 
 
 The Board find that in the valuation of manufacturing property the asses- 
 sors have exhibited a leniency towards the owners thereof that is certainly 
 co mmendable, when viewed as an exhibition of their appreciation of the ad- 
 va ntage of such property to the city, but is as detrimental to the State’s in- 
 terest in so far as its revenue is concerned. They state that in many instances 
 they have followed the valuations put upon such property by their predeces- 
 sors in office, and also that they have no standard of valuation for this class 
 of property. The under-valuation and in many instances lack of valuation 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 15 
 
 of the personal property of manufacturing establishments is particularly 
 noticeable. The experience acquired by the Board in the examination of 
 manufacturing property throughout the State (the City of Providence being 
 the last place visited), enabled the Board to estimate the value of this class 
 of property in Providence, with fairly reasonable accuracy ; and they find 
 the valuation of the real estate of the manufacturing property to be $11,134, 
 260 as against $9,720,200, the valuation put upon it by the assessors in 1890. 
 They find the valuation of the personal estate of the mills to be $6,355,240 as 
 against $1,704,800, the valuation of the city assessors. 
 
 The Board have considered the valuation of railroad property separately 
 from the other real estate, and find its true value to be $3,985,064, as against 
 $2,384,920, the valuation of the city assessors. 
 
 The Board also find by returns of the assessors that there is property 
 owned by the city, not exempt from taxation to the amount of $3,029,340, 
 not included in the tax lists. The Board have not changed this valuation al- 
 though it appears to be an under-valuation, but have kept it in mind in their 
 consideration of the value of the general real estate. 
 
 By deducting the assessed valuation of the railroad property and the prop- 
 erty owned by the city, and the real estate of manufacturing property from 
 the total assessed real estate valuation of the city of 1890, the Board find the 
 general real estate in the city to be assessed by the city assessors, $92,572,320. 
 After long deliberaton and careful consideration the Board unanimously find 
 this amount to be 85 per cent, of the true value of such property, making the 
 true value $108,908,611. Adding to this total the Board’s estimate of the 
 true value of the railroad property and the real estate of manufacturing 
 property, and also adding the assessed valuation of the city’s property, the 
 Board find the true valuation of the entire real property of the city to be 
 $127,057,275. In relation to personal property the Board find that the city 
 assessors experience the same difficulties, (only perhaps in a greater degree) 
 as are met by the assessors in every town of the State, and the result is that 
 they guess as well as circumstances will permit. The Board in determining 
 the true value of personal property, have taken into consideration the num- 
 ber of inhabitants, the amount of capital invested in local corporations other 
 than manufacturing and land companies, and also to some extent the amount 
 of deposits in Savings Banks. They have also made a comparison in a great 
 number of instances of the assessment of undivided personal property with 
 the business carried on by the individual and his reputed financial standing, 
 keeping in mind the fact of his having or not having made a statement to the 
 assessors. Deducting the assessed personal valuation of manufacturing prop- 
 
16 
 
 REPORT OF ROARD OF STATE VALUATION. 
 
 erty from the total personal valuation of the city assessors, the Board find 
 the general personal property to be assessed $34,227,820, and this amount 
 they have unanimously determined to be 80 per cent, of the true value of 
 the general personal property, making the Board’s valuation $42,784,775. 
 Adding to this amount the Board’s valuation of the personal of manufactur- 
 ing property gives the total true valuation of the personal property of the 
 city, $49,140,015. 
 
 The valuation of the assessors of 1889 was, real, $102,850,100; personal, 
 $37,627,240 ; total, $140,477,340. The valuation of the assessors of 1890 was, 
 real, $104,684,440 ; personal, $35,932,620 ; total, $140,617,060. The valuation 
 of the State Board of 1873 was, real, $116,544,000; personal, $40,160,700; 
 total, $156,704,700. The present valuation of the City of Providence for 
 State taxation is $168,547,726. The difference between this amount and the 
 amount found by the State Board of 1873, was obtained by the State author- 
 ities from the annexation of portions of North Providence to the city in 1873 
 and 1874. 
 
 The Board's valuation is, real, $127,057,275 ; personal, $49,140,015; total, 
 $176,197,290. 
 
 NORTH PROVIDENCE. 
 
 Since the valuation by the State Board in 1873, this town has lost a very 
 large portion of its territory, annexed both to Providence and Pawtucket. 
 No new valuation of the real estate in this town has been made since the 
 division of the town, and the assessors in making their valuations follow the 
 tax lists of the preceding years, and make changes therein only when their 
 attention is called to improvements. They claim to assess at about 80 or 85 
 per cent, of the actual cash value. 
 
 The record of sales which the Board pbtained from the transfer books 
 shows that the assessed values of real estate have been about 71 per cent, of 
 the prices obtained therefor. This is one of the few towns in this part of the 
 State, where the farms have been well kept up, and according to the assess- 
 ors’ statements are in better condition than formerly. The location of the 
 town nearly between the cities of Providence and Pawtucket, undoubtedly 
 accounts for the present condition of real estate values here. The Board are 
 of the opinion from all the information at hand, that the assessed valuation 
 of real estate, exclusive of mills, is 75 per cent, of the true value, and this 
 true value the Board finds to be $1,050,900. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 17 
 
 The assessors do not seem to have kept pace with the growth of the mill 
 property, and they have therefore largely under-valued the same. The Board 
 after a careful examination of this property, have determined its value to be 
 real, $338,000, and personal, $273,000 Taking these estimates of the Board 
 together shows the total result of their real valuation to be $1,388,900. 
 
 The assessors’ statements as to personal property show a somewhat unusual 
 condition of things. They intend to assess an individual at about 80 per 
 cent, of what they think he is worth. They do not tax railroad stock, farm- 
 ing tools or live stock, nor ordinary goods or chattels. They do not tax 
 mortgages at full value, nor inventories of estates above 80 per cent, as a 
 rule. This would account to a considerable extent for the comparatively 
 small amount of the personal valuation. Considering these facts the Board 
 have concluded that the assessors’ valuation of personal property, exclusive 
 of mills is 75 per cent, of the true value, and they find the same to be $104,800. 
 Adding to this the Board’s estimate of the personal property of mills, deter- 
 mined the total personal valuation as $377,800. 
 
 The assessors’ valuation of 1889 was, real, $955,865 ; personal, $162,900 ; 
 total, $1,118,765. The assessors’ valuation of 1890 was, real, $992,175 ; per- 
 sonal, $165,600 ; total, $1,157,775. The valuation of the State Board of 1873 
 was real, $21,497,387 ; personal, $2,227,555 ; total, $23,724,942. 
 
 This valuation has been changed by the State authorities since portions of 
 the town were annexed to Providence and Pawtucket, and the present valu- 
 ation for State taxation is fixed at the total sum of $1,029,846. The Board's 
 valuation is, real, $1,388,900 ; personal, $377,800 ; total, $1,766,700. 
 
 EAST PROVIDENCE. 
 
 ^liis town is long and narrow and contains a village at each end and a 
 quite populous community near the centre. The assessors claimed to tax 
 real estate generally at a little less than its full value, and do not pretend to 
 assess strictly according to the sales. They take as a basis what they think 
 the property would readily bring (presumably at auction) and not what it 
 would sell for at private sale. A number of farms in the vicinity of Watche- 
 moket, the central village, have been platted and more or less lots sold there- 
 from. This with the wonderful growth of Riverside, the village at the 
 southern end of the town, is an indication of the increase in valuation of 
 
 3 
 
18 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 the town during the past few years. The farming lands are not in as good 
 condition as a rule as formerly, and are evidently assessed at about their full 
 value. The Board could not obtain a large list of sales from the records 
 where the actual consideration was expressed, but from the number ob- 
 tained, showing transfers of village property, the assessed value was found 
 to be 83 per cent, of the selling price. The assessors claim their valuation 
 of real estate is high as compared with other towns, but the evidence would 
 tend to show that the highest valuations are put upon the outlying districts, 
 and not upon the more improved property in the centres of the villages. 
 Weighing carefully all the information obtained from every source, the 
 Board are of the opinion that the assessors have valued the real estate exclu- 
 sive of mills and railroad property at 87 per cent, of its true value, the lat- 
 ter amount being $5,560,643. 
 
 The assessors appeared to have valued manufacturing and railroad proper- 
 ties at their full value, and the Board have accepted their estimates thereof, 
 excepting the personal property of mills, and find the total valuation of the 
 real estate of the town to be $6,677,918. 
 
 The assessors claim of their intention to tax personal property at full value 
 seems hardly substantiated by the evidence obtained by the Board. The 
 inventories of estates usually show considerable excess over the assessed 
 values thereof. The population of the town has increased from 2,668 in 1870 
 to 8,428 in 1890. The community being very largely composed of a thrifty 
 class of people. Deducting from the personal valuation the amounts as- 
 sessed against corporations and a few individuals, there remains but a com- 
 paratively small amount to represent the personal property of 8,400 inhabi- 
 tants. 
 
 The Board have concluded that the local assessment of this class of proper- 
 to is 80 per cent, of the true value thereof, the true value being $1,105,601. 
 
 The assessors’ valuation of 1889 was, real, $5,836,682; personal, $928,029 ; 
 total, $6,764,711. The valuation of the assessors of 1890 was, real, $5,955,035; 
 personal, $884,481 ; total, $6,839,516. The valuation of the State Board of 
 1873 was, real, $3,227,212; personal, $563,325 ; total, $3,790,537. The Board’s 
 valuation is, real, $6,677,918 ; personal, $1,105,601 ; total, $7,783,519. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 19 
 
 PAAVTUCKET. 
 
 The Board gave a considerable amount of time and careful attention to the 
 City of Pawtucket, as one of the thriving business centres of the State, and 
 they were pleased to recognize the carefulness with which the assessors en- 
 tered into the details of their work. The plan of assessment is similar to 
 that of the assessors of Providence, and the intention of the assessors as 
 stated by them is to assess at a full, fair, cash value, their understanding of 
 that expression as applied to real estate being what the property would sell 
 for under favorable circumstances. There was about the years 1886 and 1887, 
 a radical change made in the valuation of general real estate, as a result of 
 which the valuation thereof was considerably increased. The Board is of 
 the opinion that since that time the assessors have approximated as closely 
 to the intent of the statute as could be reasonably expected, making ordinary 
 allowances for those errors of judgment common to mankind, not even ex- 
 cepting assessors of taxes. 
 
 The city has grown rapidly^and the assessors have apparently kept pace 
 with its growth. There was great difficulty in obtaining any record of sales 
 with actual consideration expressed, from which the Board could make any 
 estimates, and therefore in fixing their value of the general real estate they 
 have depended largely upon the statements of the assessors and a personal 
 inspection of the property. 
 
 In the matter of railroad valuation the Board have made but few changes 
 and they find that the true value of the railroad property is, $666,639, as 
 against $595,177, the valuation of the local assessors. 
 
 In the valuation of the mill property, the Board find that, while the asses- 
 sors have given the subject careful attention, they have been dependent, to 
 a considerable extent, upon the statements made to them, while they were 
 inspecting the mills for the purpose of valuation, by the owners of such 
 property. The Board made a careful inspection of all the mills, and have 
 found it necessary to revise the findings of the local assessors, the Board 
 making the real estate of the mills, $3,630,371, as against $3,151,811, of the 
 local assessors of 1890, and making the personal valuation of mills $3,440,868 
 as against $2,660,700, the assessors’ valuation. 
 
 Deducting the assessed valuation of the railroads and of the mill 
 real estate, the Board find the local valuation of the general real estate 
 
20 
 
 REPORT OF BOARD OF STATE VALUATION, 
 
 to be $16,050,412, and they have determined, after taking into consid- 
 eration all the matters alpove referred to, that this amount is 95 per cent, of 
 the true value of the general real estate, which true value is $17,526,749. 
 Adding the Board’s valuation of the real estate of mills and their valuation 
 of railroads, the Board find the true value of the entire real estate to be 
 $21,823,759. 
 
 Belative to the personal property valuation, the Board have considered 
 the part which appears from the tax book, that a very small number of the 
 tax-payers are assessed for amounts over $300. 
 
 The Board have further considered the statements of the assessors regard- 
 ing such valuation, that the inventories of estates have shown a considerable 
 excess as a rule over the assess values, and that they have given a certain 
 amount of lee-way in the valuation of mortgages, and as it appears to the 
 satisfaction of the Board that a number of individuals have escaped proper 
 taxation, the Board have determined that the assessors’ valuation of the gen- 
 eral personal estate is 82 per cent, of the true valuation. Deducting the 
 assessed personal valuation of mills, from the assessed total personal valua- 
 tion, the Board find the balance of $2,581,760, representing the 82 per cent, 
 above referred to, which true valuation is $3,148,487. Adding to this amount 
 the Board’s valuation of the personal of mills makes the Board’s total per- 
 sonal valuation, $6,589,355. 
 
 The valuation of. the assessors of 1889 was, real, $19,334,018; personal, 
 $5,061,907 ; total, $24,395,925. The valuation of the assessors of 1890 was, 
 real, $20,397,400 ; personal, $5,242,460 ; total, $25,639,860. The valuation of 
 the State Board of 1873 was, real, $5,161,737 ; personal, $1,825,405 ; total, 
 $6,987,142. The present valuation of Pawtucket for purposes of State taxa- 
 tion is $17,839,212. The difference between this amount and the valuation 
 by the State Board of 1873 was obtained by the State authorities from the 
 large territory taken from North Providence, and annexed to Pawtucket in 
 1874. 
 
 The valuation of the Board is, real, $21,823,759 ; personal, $6,589,355 ; 
 total, $28,413,114. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 21 
 
 LINCOLN. 
 
 This town contains, among other communities, the villages of Saylesville 
 and of Central Falls, the latter being in reality a continuation of the City of 
 Pawtucket There has not been the development of property in the village 
 of Central Falls, that one would expect to find from the great increase in 
 population in that district during the last ten or fifteen years. 
 
 But the section including the villages of Manville and Saylesville have 
 shown marked improvement according to the information obtained by the 
 Board. The assessors state that some of the farming lands have increased in 
 value, while others have decreased in value during the past seventeen years, 
 while on the whole there has been but little change 
 
 The list of such transfers as the Board obtained from the records showed 
 the assessed value to be slightly in excess of 95 per cent of the selling price. 
 Facts concerning the sales of a number of pieces of property in Central Falls 
 were given to the Board by the assessors and others 
 
 These facts disclosed, to some extent, the assessors’ method of valuation of 
 Central Falls property. With all the difficulties in their way, the Board suc- 
 ceeded in getting considerable information, upon which they have based 
 their finding, that the assessment of real estate, exclusive of mill and rail- 
 road property, is 90 per cent, of the true value thereof, which true value is 
 ascertained to be $6,054,028 
 
 The assessors do not seem to have any method or system of obtaining the 
 valuation of mill property. It is largely guess work, and in many cases the 
 valuations are inheritances from former assessors The Board therefore did 
 not take the assessors’ valuations as bases upon which to work, but, after a 
 thorough examination of mill property, computed the valuation thereof 
 directly from their own standard. They thus found the mill valuation to be 
 real, $2,525,000 ; and personal, $1,809,050, while the assessors’ valuation of 
 the same property was, real, $2,122,600, and personal, $1,391,000. 
 
 The Board accepted the assessors’ valuation of railroad property as correct, 
 and from all these estimates they have determined the total valuation of real 
 estate to be $8,800,028. 
 
 The assessors stated that they taxed mortgages at full value, but did not 
 tax railroad stock at all, neither do they tax live-stcck, farming tools or per- 
 sonal effects. 
 
22 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 They further stated that they allowed a little lee-way in the assessment of 
 estates, where inventories had been returned, and that as a rule these inven- 
 tories showed the assessment to have been under the value of the estates. 
 They asserted that they tax all that they can, and also stated that we don’t 
 require an oath because we don’t think it does any good.” Considering all 
 the information that the Board could obtain, and the fact of the increase in 
 population from 7,889 in 1870 to 20,350, the Board believe that a fair estimate 
 of the assessors’ valuation of personal property, exclusive of mill personal 
 property, would be, that it is 80 per cent, of the true value thereof, this true 
 value being $1,428,250 The Board’s total valuation of personal property is 
 therefore found to be $3,237,300. 
 
 The valuation of the assessors of 1§89 was, real, $7,644,000 ; personal, 
 $2,440,300 ; total, $10,084,300 The valuation of the assessors of 1890 was, 
 real, $7,792,225 ; personal, $2,533,600 ; total, $10,325,825. The valuation of 
 the State Board of 1873 was, real, $6,488,395 ; personal, $2,097,628 ; total, 
 $8 586,023. The Board’s valuation is, real, $8,800,028 ; personal, $3,237,300 ; 
 total, $12,037,328. ♦ 
 
 SMITHFIELD. 
 
 The assessors do not examine each parcel of real estate, but take the valu- 
 ation thereof found in the tax book of the preceding year, and change the 
 same when improvements are made. 
 
 They claim to assess at full, fair, cash value, and further say that they are 
 governed somewhat by the sales 
 
 The record of transfers obtained by the Board, showed that the assessed 
 value of the property sold was about 90 per cent of the price obtained. The 
 increase in the value of property in the town during the past few years, has 
 been offset in part by the decrease in the value of certain mill properties. 
 The Board did not find it easy to obtain all the information desired, but 
 from such as they could get, have determined that the assessed value of real 
 estate, exclusive of mills and railroad, is 85 per cent, of the true value, which 
 the Board find to be $912,398. 
 
 They ascertain from the tax-lists that mill property has greatly depreciated 
 in value since 1873, but that with due allowance for depreciation, the assess- 
 ment for 1890 should be slightly increased. They find also that the assess- 
 ment of railroad property is much below its value, and taking their estimates 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 23 
 
 of these different classes of property together, they determine the valuation 
 of the total real estate to be $1,487,398 
 The assessors’ statements respecting personal property, disclose the fact 
 that they do not tax Bank stock at full value but at par ; that they do not 
 tax live stock or farming tools ; and that the inventories of estates usually 
 show a much larger amount than such property has been assessed for 
 It also appears that they allow a considerable margin for the individual in 
 assessing this kind of property. 
 
 These facts, taken with the Board’s information relative to Savings’ Bank 
 deposits, have led them to consider the assessed valuation of personal prop- 
 erty, exclusive of mills, to be 75 per cent, of the true value, and this sum they 
 compute to be $547,600 The mill property shows a large falling off in its 
 personal valuation from the assessment of 1873, but the Board believe that 
 the assessors have not made a correct estimate of this kind of property. 
 They have therefore made the valuation of the personal property of mills 
 $243,000, and thus determine the total personal valuation to be $790,600. 
 
 The valuation of the assessors of 1889 was, real, $1,234,000 ; personal, 
 $542,000; total, $1,776,500. The valuation of the assessors of 1890 was, real, 
 $1,240,539 ; personal, $533,700 ; total, $1,774,239 The valuation of the State 
 Board of 1873 was, real, $1,422,906 ; personal, $913,680 ; total, $2,236,586. 
 
 The Board’s valuation is, real, $1,487,398 ; personal, $790,600; total, 
 $2,277,998. 
 
 NORTH SMITHFIELD. 
 
 The village of Slatersville, owned almost entirely by one individual, is the 
 most populous portion of the town, and with the exception of Union Village 
 is the most valuable. 
 
 The assessors seems to have no actual standard of real estate valuation, but 
 apparently in the valuation of Slatersville consider it as one parcel of prop- 
 erty. They claim to value farming land at about two-thirds of its fair, cash 
 value, but the Board are inclined to believe that the assessors were mistaken 
 in this statement, as a list of sales from the records of transfers, disclosing 
 the actual consideration and including the transfers of a number of farm 
 properties, shows the assessed value to have been about 96 per cent, of the 
 selling price. The Board have determined therefore that considering this 
 record and the conditions of valuation in Union Village and near Waterford, 
 
24 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 that the assessed value of real estate, exclusive of Slatersville, mill properties 
 and railroads, is 90 per cent, of the true value, which is thus ascertained to 
 be $760,888. 
 
 In relation to Slatersville, the Board found it necessary to adjust the valu- 
 ation by more equitably distributing the valuation between the classes of 
 real and personal property The assessment of other mill properties the 
 Board found to have been fairly made, and the railroads they considered to 
 have been somewhat under-valued By the revision of these several valua- 
 tions, the Board have ascertained the total valuation of the real estate to be 
 $1,693,888 
 
 Owing to the assessors’ statements, that they do not assess an individual 
 quite all that they think him to be worth; and that they do not tax live stock, 
 farming tools, &c., or mortgages always at face value ; and that inventories 
 of estates show a larger amount than the assessed value, the Board have con- 
 cluded that the assessors’ valuation of personal property exclusive of mills 
 is 85 per cent, of the true value is found to be $589,494 Adding to this 
 amount the Board’s valuation of personal property, fixes the total valuation 
 of the personal property at $1,105,494 
 
 The valuation of the assessors of 1889 was, real, $1,466,950 ; personal, 
 $871,550 ; total, $2,338,500. The valuation of the assessors of 1890 was, real, 
 $1,516,350 ; personal, $861,070 ; total, $2,377,420 The valuation of the State 
 Board of 1873 was, real, $1,589,066 ; personal, $1,092,050 ; total, $2,681,116. 
 The Board’s valuation is, real, $1,693,888 ; personal, $1,105,494 ; total, 
 $2,799,382. 
 
 WOONSOCKET. 
 
 The assessors do not seem to have any particular system in the valuation 
 of either real or personal property. 
 
 They are usually selected from different portions of the city, and the 
 Board apparently relies upon the knowledge which each assessor possesses 
 of the locality in which he resides The expressed intention of the assessors 
 is to value real estate at about what it would bring at forced sale. The state- 
 ment was made that a general reduction of 10 per cent on general real estate 
 valuation occurred a few years ago, but subsequently during the examina- 
 tion of the assessors, this statement was modified so as to apply to a portion 
 of the real property only instead of the real estate in general. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 25 
 
 The record of sales as obtained by the Board indicates the property trans- 
 ferred, was assessed at about 80 per cent, of the selling price. After a 
 lengthy examination of the board of assessors and a personal inspection of 
 the property, the Board found that there had not been the increase in sub- 
 stantial building, and therefore the increase in value of real estate that they 
 were led to expect from the census return, which showed a large increase in 
 population The Board had much difficulty in getting sufficiently definite 
 information from the local assessors to guide them, and the results which 
 they have arrived at have been largely determined by their personal investi- 
 gations and by information obtained from some of the leading citizens of 
 the city. 
 
 In relation to mill property the Board find that the assessors have in a 
 number of instances included the personal property in the real valuation and 
 generally to have assessed the mill property without any substantial basis 
 for their action. The Board have been compelled therefore in their valua- 
 tion of mill property, to separate the personal from the real in many instan- 
 ces. The result of this action is that the real valuation of the mills is made 
 lower than the assessors’. The Board’s estimate of the real value of mills is 
 $2,480,100, as against $2,810,400 of the local assessors, while the Board’s per- 
 sonal of mills, after making the transfer from the real to the personal column 
 above referred to, is $1,500,700 as against $291,200 of the local assessors. 
 The Board find that, after deducting the assessed real estate of the mills and 
 of the railroads from the general real estate, the balance of the general real 
 estate amounting to $5,411,600 is 85 per cent, of the true value, making 
 $6,366,587 as the Board's value of the general real estate of the city. 
 
 The Board made no change in the valuation of railroads, and therefore 
 adding to the Board’s estimate of the general real estate, their estimate of 
 the real estate of mills, and the assessed valuation of railroads, the Board’s 
 value of the total real estate of the town is found to be $9,211,687. 
 
 In the taxation of personal property the assessors appear to assess at less 
 than the true value. This is evidenced by their neglect to tax such property 
 as railroad stocks when selling above par, and by the fact that the inven- 
 tories of estates show amounts largely in excess of the assessed value. 
 
 Taking these facts into account and considering also the amount of money 
 invested and deposited in financial institutions in the city, the Board deter- 
 mine that the balance of the personal property after deducting the personal 
 valuation of mills, (the balance being $1,536,480) is 85 per cent, of the true 
 value, making such true value $1,807,623, which in addition to the Board’s 
 
 4 
 
26 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 valuation of the personal property of mills makes the Board's total valua- 
 tion $3,308,323. • 
 
 The large decrease in the personal valuation of the city as appears by the 
 tax lists of 1890, compared with the tax lists of 1873 is explained by the asses- 
 sors to have been occasioned by the loss of large amounts of mill personal 
 property arising from the claim of indebtedness by the mill owners. 
 
 The valuation of the assessors of 1889 was, real, $8,142,200 ; personal, 
 $1,811,775 ; total, $9,953,975. The valuation of the assessors of 1890 was, 
 real, $8,587,000 ; personal, $1,827,680; total, $10,414,680. The valuation of 
 the State Board of 1873 was, real, $8,479,595 ; personal, $3,017,967 ; total, 
 $11,497,562. The Board’s valuation is, real, $9,211,687 ; personal, $3,308,323; 
 total, $12,520,010. 
 
 CUMBERLAND. 
 
 \ 
 
 The town contains a large area of farming land, also a number of thriving 
 mill villages, and the large village of Valley Falls. The farms are in good 
 condition, and are generally considered to represent considerable value. 
 They appear to be assessed generally at nearly their full value. Large 
 tracts of land adjoining two or three of the more prosperous villages are 
 owned by corporations, and held by them to be sold only under certain 
 restrictions. There is evidence of considerable demand for this kind of 
 property and also of but few sales of the same. Sales when made show that 
 good prices are obtained, but the assessors have placed an exceedingly low 
 valuation upon the property, claiming that it was the policy of the town to 
 act liberally towards manufacturing corporations. There are very few trans- 
 fers on the record books which disclose the actual consideration paid, and 
 the Board were compelled to obtain most of their information from the 
 assessors and other citizens, and from their inspection of the property and 
 comparisons of the assessed values of different pieces of property with the 
 assessments of other years. The assessors informed the Board that they 
 were compelled to obtain their information in much the same way, but they 
 admitted that, when they knew the price paid for a piece of property, they 
 were apt to “shade it” somewhat in the assessment. The policy of the 
 assessors according to their statements seems to be to assess property at less 
 
27 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 than its full value, their interpretation of the expression full, fair, cash value, 
 being what property would bring at auction sale. 
 
 The Board have concluded that, taking all these facts into consideration, 
 the assessed value of real estate, exclusive of mill and railroad property, is 
 80 per cent, of the true value, the latter amount being $2,997,840. 
 
 The Board made a very thorough inspection of the mill property, and ap- 
 plied their system of valuation to the same with great care, and the result of 
 their computations showed that the assessors had somewhat under-valued 
 this class of property, the Board’s estimate being, real, $2,419,638, and per- 
 sonal, $1,924,450, and the local assessment being, real, $2,274,550, and per- 
 sonal, $1,446,579. 
 
 Adding to these findings of the Board, their estimate of the value of rail- 
 road property, (slightly in excess of the local assessment), the Board’s valua- 
 tion of the entire real estate is found to be $5,829,978. 
 
 There is but a comparatively small assessment of the personal property of 
 individuals in the town Two-thirds of the entire personal valuation is as- 
 sessed to mill corporations. The number of individuals assessed is also com- 
 paratively small, and a considerable number of these are assessed for small 
 amounts to qualify them to vote for certain officers The assessors do not 
 tax railroad stock or mortgages They assess Bank stock at par although 
 the value thereof may be greatly in excess of par. They state that inven- 
 tories of property have usually shown larger amounts than the assessed value 
 of the property. Having all these circumstances in mind and considering 
 the increase in population of over 100 per cent since 1873, the Board have 
 determined that the local assessment of personal property exclusive of mills 
 is 80 per cent of its true value, the true value being $979,875. 
 
 This amount added to the Board’s estimate of the personal property of 
 mills makes the true valuation of the personal property of the town, 
 $2,904,325. 
 
 The valuation of the assessors of 1889 was, real, $4,743,032 ; personal, 
 $2,253,767 ; total, $6,996,779. The valuation of the assessors of 1890 was, 
 real, $5,018,422 ; personal, $2,230,479 ; total, $7,248,901. The valuation of 
 the State Board of 1873 was, real, $3,860,966 ; personal, $2,132,750 ; total, 
 $5,993,716. The Board’s valuation is, real, $5,829,978; personal, $2,904,325; 
 total, $8,634,303. 
 
28 
 
 REPORT OE BOARD OE STATE VALUATION. 
 
 BUKRILL V ILL E. 
 
 This town contains eight or ten manufacturing villages, in some of which 
 property appears to be increasing in value. There is a large number of 
 mills all owned by individuals, which exercise a considerable influence upon 
 the valuation of the town. Farming property as a rule does not seem to be 
 improving in value, and the increase in valuation in the town during the 
 past seventeen years is due entirely to the extension of manufacturing plants 
 and to the improvements in the larger villages The Board could not get 
 much insight into the condition of real estate valuation from the records of 
 transfers ; and the assessors’ statements did not indicate that they had any 
 system upon which they made their valuation. 
 
 But from all the information which the Board could obtain, they were of 
 the opinion that, making due allowances for the close valuation of farming 
 property, the local assessment of real estate, exclusive of mill and railroad 
 property, was effected on $ basis of 85 per cent, of its true value This value 
 the Board have ascertained to be $1,790,294. 
 
 The assessors seem to have no basis for the valuation of mill property, and 
 in reality to know little about the conditions of this class of property. The 
 Board have therefore applied their own standard of valuation to the mill 
 property regardless of the value put upon it by the local assessors, and from 
 their computations they have ascertained that this property should be valued 
 real, $567,500, and personal, $508,000. 
 
 They also found that railroad property was not assessed in proper propor- 
 tion to the valuation put upon the same class of property elsewhere, and 
 they have computed the value of this property to be $360,000. These esti- 
 mates of the Board being added, make the true value of the real estate to be 
 $2,717,794. 
 
 The assessors claim to assess personal property at its full value, but the 
 inventories of estates show that they have at times largely under-estimated 
 the value thereof. This, with other facts brought to the attention of the 
 Board, has assisted the Board to arrive at the conclusion that personal prop- 
 erty, exclusive of mills, has been assessed at 83 per cent, of its true value, 
 which latter amount is $776,686. This with the Board’s valuation of the mill 
 personal property makes the total personal valuation, $1,284,686. 
 
REPORT OF BOARD OF STATE VALUATION. 29 
 
 The valuation of the assessors of 1889 was, real, $2,154,550 ; personal, 
 $973,400 ; total, $3,127,950. The assessors’ valuation of 1890 was, real, 
 $2,164,850 ; personal, $879,650 ; total, $3,044,500. The valuation of the State 
 Board of 1873 was, real, $2,099,570 ; personal, $661,900 ; total, $2,761,470. 
 
 The Board’s valuation is, real, $2,717,794 ; personal, $1,284,686 ; total, 
 $4,002,480. 
 
 GLOCESTER. 
 
 The Board could obtain no record of sales which would assist them in their 
 deliberations, and procured all their information from the assessors and other 
 citizens of the town and from a personal inspection of the property They 
 thus learned that the western portion of the town was largely brush land, 
 and that the eastern portion of the town consisted mainly of farms in a rea- 
 sonably good condition. 
 
 Hearsay testimony seemed to show that prices obtained for property were 
 rarely in excess of the assessed value. From the information thus gathered 
 the Board have concluded that the real property of the town is valued at 
 100 per cent, of its full value. 
 
 There seems to be quite a large amount of personal property assessed in 
 proportion to the number of inhabitants of the town, and to the apparent 
 circumstances of its citizens, and with the exception of the valuation of the 
 personal property of mills, the Board have determined to except the assess- 
 ors’ valuation. With the changes which it was deemed proper to make in 
 the latter class of property, the Board find the valuation of the personal 
 property in the town to be $677,600. 
 
 The valuation of the assessors of 1889 was, real, $847,850 ; personal, 
 $544,000 ; total, $1,391,850. The valuation of the assessors of 1890 was, real, 
 $840,200 ; personal, $602,600 ; total, $1,442,800. The valuation of the State 
 Board of 1873 was, real, $826,775 ; personal, $365,000 ; total, $1,191,775. 
 
 The Board’s valuation is, real, $840,200 ; personal, $677,600 ; total, 
 $1,517,800. 
 
30 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 FOSTER. 
 
 There is no manufacturing property, no railroad property and no Banking 
 Institution in this town, the town being entirely given up to farming. Its 
 location relative to business centre has to be considered in determining the 
 values of property. From all the information the Board can obtain, property 
 when offered for sale seems to bring scarcely its assessed value The Board 
 feel therefore that it is proper for them to accept the town’s estimate of itself 
 and to consider that the assessors have assessed both the real and personal 
 property of the town at 100 pei; cent, of its full value. 
 
 The assessors’ valuation of 1889 was, real, $446,425 ; personal, $96,115 ; 
 total, $542,540. The valuation of the State Board of 1873 was, real, $511,250 ; 
 personal, $151,400 ; total, $662,650. The valuation of the assessors of 1890 
 was, real, $386,925 ; personal, $117,700 ; total, $504,625. The Board’s valua- 
 tion being the same. 
 
 SC1TXJATE. 
 
 In this town the assessors refused to meet the Board, although notified so 
 to do, claiming that they could not meet two days in succession, having met 
 for local purposes the day before the Board’s visit. Much of the information 
 was therefore obtained from the town clerk. The Board was informed that 
 the assessors intended to tax real estate at full value, which value they ob- 
 tained mainly through the transfers, and that they do not make a personal 
 inspection of property. 
 
 Property is sold by the lot in the villages of Hope and Jackson and brings 
 good prices. Farming lands as a rule do not bring more than the assessed 
 value. The records of such transfers of property as the Board could obtain 
 where the actual consideration was expressed, show the assessed value 
 thereof to be 90 per cent, of the selling price. From all the information the 
 Board has been able to obtain, they are of the opinion that the real estate, 
 exclusive of the mill property, is assessed at 85 per cent, of its true value, 
 which is ascertained to be $1,373,500. 
 
 As to the mill property the Board find a slight increase in the valuation of 
 the real property of mills over that of the assessors, the Board’s valuation 
 being $439,000 and the assessors’, $412,000. The Board’s total real valuation 
 is thus made $1,812,500. 
 
REPORT OP BOARD OF STATE VALUATION. 
 
 31 
 
 The Board could get little or no information relative to the general per- 
 sonal property. But from what they have learned they have decided to con- 
 sider the assessors’ valuation to be 95 per cent, of the true value. The Board 
 find a considerable difference between their valuation and the assessors’ val- 
 uation of the personal property of mills, the Board’s being $379,000, and the 
 assessors $207,000. Adding the Board’s estimate to its valuation of the general 
 personal property, the total valuation of the personal property of the town is 
 found to be $966,078. 
 
 The valuation of the assessors of 1889 was, real, $1,625,575 ; personal, 
 $777,775 ; total, $2,403,350. The valuation of the assessors of 1890 was, real, 
 $1,579,475 ; personal, $764,625 ; total, $2,344,200. The valuation of the State 
 Board of 1873 was, real, $1,724,731 ; personal, $985,592 ; total, $2,710,323. 
 The Board’s valuation is, real, $1,812,500 ; personal, $966,078 ; total, 
 $2,778,578. 
 
 JOHNSTON. 
 
 There are two general classes of real property in this town, one, the “Olney- 
 ville District,” so called, contiguous to the City of Providence, where land 
 approximates in value the adjoining land in the city, and the other, the re- 
 mainder of the town which is assessed practically as farming land. 
 
 The assessors claim to value at a fair, cash value, which they believe to be 
 what the property would fetch at an ordinary auction sale They claim, 
 however, not to be altogether governed by the transfer price. A record of 
 transfers where the actual consideration w r as expressed shows the assessed 
 value thereof to have been 88 1-2 per cent of the selling price. The Board 
 made a personal examination of the property in the town, and concluded to 
 separate it into two classes for the purpose of ascertaining the true valuation. 
 As one of these classes they took the Olneyville section and School District 
 No. 15. Assuming that the assessors’ statement that this represented three- 
 fifths of the valuation of all the real estate, was correct, the Board deter- 
 mined that this property as assessed, was 80 per cent, of its true value. The 
 other class composed the farming districts, which were, in the opinion of the 
 Board, assessed at 100 per cent of its value. 
 
 Deducting the assessment of railroad property, the Board find that the real 
 property of the town of all descriptions is valued at 87 per cent, of its true 
 value, which latter amount is thus ascertained to be $5,630,344, and adding 
 the Board’s valuation of railroad property, the total valuation of real estate 
 is made $5,730,344. 
 
32 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 The Board have included the valuation of the real property of mills in their 
 consideration of general real estate, as the assessors seem to have made the 
 same allowance on this class of property as on general real estate But in 
 relation to the personal property of mills, the Board found too great a 
 discrepancy between the assessed valuation and the true valuation, and 
 therefore applying their system of valuation to this class of property, they 
 found the true value thereof to be $215,000 instead of $60,000 the local valu- 
 ation. 
 
 In determining the true value of the general personal property, the Board 
 were governed by the assessors’ statements that they did not always tax 
 mortgages at face values ; that they do not specifically tax live stock, farming 
 tools or other goods and chattels ; that they do not intend to “ squeeze very 
 hard” in assessing personal property, and that the inventories of estates have 
 shown a greater valuation than the assessments thereof. The Board consider 
 the assessed value of personal property, exclusive of mill property, to be 90 
 per cent, of the true value, which latter amount is $784,444. This together 
 with the Board’s valuation of the mill personal property makes their total 
 personal valuation $999,444. 
 
 The valuation of the assessors of 1889 was, real, $4,593,800 ; personal, 
 $754,700 ; total, $5,347,500. 
 
 The valuation of the assessors of 1890 was, real, $4,973,400 ; personal, 
 $766,000 ; total, $5,739,400. The valuation of the State Board of 1873 was, 
 real, $3,354,093 ; personal, $879,300 ; total, $4,233,393. The Board’s valua- 
 tion is, real, $5,730,344; personal, $999,444; total, $6,729,788. 
 
 CRANSTON. 
 
 This is one of the few towns in the State where the assessors are elected 
 for a longer term than one year. The value of securing to the assessors this 
 tenure of office is shown in this town in the increased efficiency of these 
 officials. More attention is given to systemized methods of valuation and 
 there is less jumping to conclusions, although the assessors have not yet 
 raised the valuation of property to its full value. There has been considera- 
 ble activity during the past few years in the development of property in cer- 
 tain villages, and the assessors have apparently endeavored to encourage the 
 same by a low valuation of this class of property, their claim to the Board 
 being that they assessed it at about two-thirds of its value. But as they 
 claimed to have, and apparently have, assessed farming land at nearly its 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 full value, and as the record of sales which the Board obtained showed an 
 assessed valuation of 93 per cent, of the selling price, the Board have con- 
 cluded that the assessed valuation of real property, exclusive of mills and 
 railroads, is 90 per cent, of its true value, and the Board ascertain that 
 amount to be $6,197,277. 
 
 The Board have concluded to accept the assessors’ valuation of mill prop- 
 erty as being reasonably fully valued, the amount being $1,538,400. As the 
 railroad property is not considered to be assessed at full value, the Board 
 have placed a valuation thereon of $530,000, and this amount, together with 
 the assessments above set forth, show the Board’s valuation of the entire 
 real estate to be $8,265,677. 
 
 One of the noticeable features of the assessors’ methods of personal valua- 
 tion is the issuing of individual notices each year to personal property tax- 
 payers, whose valuation is to be changed, and to those whom they propose 
 to assess for the first time. Live stock and farming tools are not taxed, and 
 inventories of estates show some increase over the assessed values of such 
 estates. The Board have therefore determined that the assessors have 
 assessed personal property at about 90 per cent, of its true value, making the 
 Board’s valuation of the personal property, $1,217,722. 
 
 The valuation of the assessors of 1889 was, real, $6,906,600 ; personal, 
 $992,300 ; total, $7,898,900. The valuation of the assessors of 1890 was, real, 
 $7,410,950; personal, $1,095,950 ; total, $8,506,900. The valuation of the 
 State Board of 1873 was, real, $7,220,277; personal, $1,042,200; total, 
 $8,262,477. 
 
 The Board’s valuation is, real, $8,265,677 ; personal, $1,217,722 ; total, 
 $9,483,399. 
 
 NEWPORT. 
 
 The Board’s examination of the assessors upon the several occasions when 
 the Board visited Newport, disclosed facts, showing that the assessors valued 
 real estate at a comparatively small per centage of its true value. They 
 stated that they did not value the real estate of summer residents at its full 
 cash value, for the reason that the city depended largely upon those people 
 for its support, and that it would therefore not be good judgment to make 
 such a valuation of this class of property. They claimed that their assess- 
 ment averaged about 75 per cent, of the full value of the property. It was also 
 shown that the rates per foot of land between Bellevue Avenue and the Cliffs 
 
 & 
 
34 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 had not been materially changed in the assessments during the last seventeen 
 or eighteen years ; that the rates averaged from twenty to twenty-five cents 
 per foot in the best portions of the district occupied by summer residents, 
 while the actual sales of and asking prices for such land were often above 
 one dollar per foot. Property in the older portions of the city, where com- 
 paratively few changes have been made in the improvements upon the land, 
 is assessed at more nearly its true value, but even here the sales disclosed 
 larger amounts as the consideration of the transfers than the assessed values 
 of the property. The highest valuation of land in the city is for a small lot 
 on Thames street, where the assessment is at the rate of two dollars per foot. 
 The average valuation of property used for business purposes is not over one 
 dollar per foot, while the average valuation of property used for dwellings is 
 less than twenty cents per foot. 
 
 The record sales reported by the assessors, of amounts of $10,000 and under 
 show an average assessed value of 60.4 per cent, of the actual selling value ; 
 but while there is a large portion of the city, in which the percentage of 
 assessed value to selling value will be as little if not less than the percentage 
 above named, the Board have carefully considered in this connection that 
 portion of the city where but few transfers are made and these at a much 
 larger percentage than the above. The Board made a personal inspection of 
 the property of the city, accompanied by the assessors with their plat books 
 and gave the matter their closest attention because of the great difference 
 between the assessed and the selling values as made apparent to them. The 
 Board can but commend the assessors for the manner in which they meet 
 the difficult problems presented to them with results so satisfactory to* the 
 tax payers of Newport, as the Board recognizes the serious obstacles in the 
 way of making an assessment equitable to the owner of the little property 
 comprising a small lot of land and a two thousand dollar house, and to the 
 owner of the magnificent estate comprising a large tract of land and a million 
 dollar palace. The Board recognizing the position of the assessors and 
 weighing carefully all the matters presented to them for their consideration 
 have determined that the assessors’ valuation of real estate is 70 per cent, of 
 the true value, which true value is thus found to be $36,224,143. 
 
 In relation to the personal estate the statements of the assessors that they 
 do not always tax personal property at its full value ; and that the inven- 
 tories of estates almost invariably show a much larger amount than the 
 assessed value ; together with the evidence brought to the attention of the 
 Board of the removal of wealthy citizens from other cities to Newport, with 
 the apparent purpose of escaping taxation, and the further evidence of large 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 85 
 
 amounts of local capital being invested and deposited in local financial insti- 
 tutions ; have controlled the Board in their determination, that the local 
 assessment of personal property is 75 per cent, of the true value thereof, 
 which true value is thus found to be $9,151,666. 
 
 The valuation of the assessors of 1889 was, real, $24,929,900 ; personal, 
 $6,138,100; total, $31,062,000. The valuation of the assessors of 1890 was, 
 real, $25,356,900 ; personal, $6,863,750 ; total, $32,220,650. The Board’s val- 
 uation is, real, $36,224,143 ; personal, $9,151,666 ; total, $45,375,809. 
 
 MIDDLETOWN. 
 
 A small portion of this town contiguous to Newport, is held for what is 
 called “ building land,” and, while the sales approximate closely to those of 
 land just over the line, the assessed value is not in proportion to the assessed 
 value of Newport lands in the same vicinity. The sole industry of the town 
 is farming, and the land is in a state of high cultivation, the town having 
 the reputation of containing the best farming lands in the State. The asses- 
 sors claim that they assess real estate at about two-thirds of its true value, 
 and the Board found it difficult to substantiate or refute this statement by 
 the record of sales, because the transfers failed to show the actual consider- 
 ation. But from the information that the Board could obtain from various 
 sources they determine that the assessors have assessed the entire real estate 
 at a higher rate than they at first led the Board to believe, and the Board 
 found the assessed value of the real estate in 1890, is 75 per cent, of the j^rue 
 valuation, making the true valuation $2,481,266, as against $1,860,950 of the 
 local assessment of 1890. 
 
 The assessors’ statements relative to personal property would suggest the 
 inference that it was greatly undervalued. The inventories of estates espec- 
 ially showing large increase over the assessed value. Their claim that they 
 assess this class of property at about two-thirds or three-quarters of its actual 
 value is therefore accepted in part by the Board, who determined that the 
 assessed valuation is 75 per cent, of the true valuation, which latter the 
 Board estimate to be $601,333, as against $451,000, the town’s assessment. 
 
 The assesors’ valuation of 1889 was, real, $1,749,750 ; personal, $523,300 ; 
 total, $2,273,050. The assessors’ valuation of 1890 was, real, $1,860,950 ; per- 
 sonal, $451,000 ; total, $2,311,950. The valuation of the State Board of 1873 
 was, real, $2,295,500 ; personal, $482,650 ; total, $2,778,150. The Board’s 
 valuation is, real, $2,481,266 ; personal, $601,333 ; total, $3,082,599. 
 
36 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 POBTSMOUTH. 
 
 This town includes not only a portion of tile Island of Rhode Island, but 
 also Prudence, Patience, Hope and Hog Islands. The assessors claim a de- 
 crease in the value of farming land, of which the town is almost wholly com- 
 posed, during the past sixteen years, but at the same time they assert that 
 their own valuation of the real estate is about two-thirds of its true value. 
 There is but one manufacturing concern now in operation in the town, the 
 “fish works” so called, as compared with several concerns, such as the 
 “ copper works,” in active operation in 1873. This will account for the ap- 
 parent depreciation in the total assessed valuation of to-day from that of 
 1873. The Board have considered the valuation of the “fish works” to- 
 gether with the valuation of the railroad in connection with the valuation of 
 the general real property of the town, and they find from all the information 
 they could obtain, that the assessed valuation of the real estate is about 80 
 per cent, of the true value, which is $1,957,500, in comparison w r ith the as- 
 sessed valuation of $1,506,000. 
 
 The assessors’ valuation of personal property discloses to some extent the 
 same peculiar condition of things as existed in the town of Middletown, and 
 the Board have from the facts presented to them, considered the local assess- 
 ment to be 80 per cent of the true valuation, and find the true valuation to 
 be $566,250, as against $453,000. 
 
 The assessors’ valuation of 1889 was, real, $1,564,700 ; personal, $420,200 ; 
 total, $1,983,900. The assessors’ valuation of 1890 w T as, real, $1,566,000 ; per- 
 sonal, $453,000 ; total, $2,019,000. The valuation of the State Board of 1873 
 was real, $2,093,067 ; personal, $523,700 ; total, $2,616,767. 
 
 The Board’s valuation is, real, $1,957,500 ; personal, $566,250 ; total, 
 $2,523,750. 
 
 TIVEETOJSr. 
 
 As only two of the seven assessors of this town met the Board, the latter 
 were obliged to obtain all their information from an examination of these 
 two and from the town clerk. 
 
 This information disclosed that the assessors did not intend to tax the full 
 value of the property. The Board found from a personal inspection of the 
 property and from the statements of the assessors that the local assessment 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 S7 
 
 was considerably under the true value. They found that the particular in- 
 crease in value occurred in the portions of the town near Fall River, and in 
 the vicinity of the railroad station. While the information obtained was 
 meagre, the Board were yet able to determine that the assessors’ valuation 
 of the real estate was about 85 per cent, of the true valuation. The real 
 estate valuation of mill property was found to be more fully valued than the 
 Board anticipated from the valuation of the general real estate by the assess- 
 sors, and have figured an increase of only $10,000 on this class of property. 
 The railroad property has since the location of the road in the town had but 
 a nominal value placed upon it, and the Board have considered it in connec- 
 tion with the general real estate of the town. The Board’s estimate of the 
 real estate value of mills is $196,000, as against $186,000 of the local assessors, 
 and the balance of the real estate of the town, the Board considers to be 
 assessed at 85 per cent, of its true value. This true value together with the 
 true value of mills the Board find to be $1,745,824, as against the local valu- 
 ation of 1890 of $1,502,926. 
 
 Concerning the valuation of personal property the Board find that mort- 
 gages are not taxed full value, and that inventories of estates invariably show 
 an increase over the assessed value. They also find that the valuation of the 
 personal property of mills is less than the true value by $47,000, which true 
 value they find to be $527,000. Taking into consideration the statements of 
 the assessors, the Board find the valuation of general personal property to 
 be 85 per cent, of the true value, and that this true value together with the 
 true value of mill personal property amounts to $908,900, as against $800,865 
 of the local assessment of 1890. 
 
 The valuation of the assessors of 1889 was, real, $1,450,466 ; personal, 
 $780,176 ; total, $2,230,642. The valuation of the assessors of 1890 was, 
 real, $1,502,926 ; personal, $S00,365 ; total, $2,303,291. The valuation of 
 the State Board of 1873 was, real, $1,227,637 ; personal, $555,915 ; total, 
 $1,783,552. 
 
 The Board’s valuation is, real, $1,745,324 ; personal, $903,900 ; total, 
 $2,649,224. 
 
38 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 LITTLE COMPTON. 
 
 There are no printed copies of the tax lists in this town, and the 'Board 
 therefore have experienced much difficulty in making its comparisons of 
 yearly valuations. They found that there were two classes of real property 
 in the town, one, that included in the Seaconnet Point location, and the 
 other the general farming and village property. Outside of the Point prop- 
 erty the assessors claim to value at 70 or 80 per cent, of the actual value, 
 while as to the “ Point ” property there seems to be little intention to tax at 
 anything like its true value. It was impossible to obtain the records of a 
 sufficient number of sales where the consideration was expressed, to give the 
 Board needed assistance, but from the assessors’ statements and from a per- 
 sonal inspection of the property, the Board have determined that the asses- 
 sors’ value of the real estate outside of the “Point” is 80 per cent, of the 
 true value. In relation to the “Point” property the Board could find no 
 other means to arrive at a proper conclusion than to put as fair a value as 
 possible upon the several estates in that section. By their estimates they 
 found an increase in value of this kind of property of $151,000. 
 
 The valuation of the “ Point ” so increased, added to the Board’s valuation 
 of the remainder of the town, makes the true valuation of the real estate of 
 the town $1,351,187. 
 
 The Board find a larger proportion of personal valuation to the real than 
 is in many of the towns of the State, but also find that the same difficulties 
 are experienced by the assessors of this town, in the valuation of this class 
 of property as beset the assessors in other towns of the State. The Board 
 have determined that the assessors’ valuation of personal property is 90 per 
 cent, of the true valuation, wliich is $535,555, as against $482,000 of the local 
 assessors of 1890. 
 
 The valuation of the assessors of 1889 was, real, $941,100 ; personal, 
 $504,700 ; total, $1,445,800. The valuation of the assessors of 1890 was, real, 
 $967,150 ; personal, $482,000; total, $1,449,150. The valuation of the State 
 Board of 1873 was, real, $923,285 ; personal, $352,800 ; total, $1,276,085. 
 
 The Board’s valuation is, real, $1,351,187 ; personal, $535,555 ; total, 
 $1,886,742. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 39 
 
 JAMESTOWN. 
 
 Great changes have taken place on Conanicut Island during the last few 
 years. The southern portion of the Island has grown with wonderful rapid- 
 ity, while the northern portion of the Island, from which a few years ago 
 much was expected, seems to have hardly retained the values of that time. 
 
 The Board visited the Island on two separate occasions a year apart and 
 upon their second visit obtained much information, which they had found 
 it difficult to obtain upon their first visit. The Board found the assessors 
 very unwilling to enlighten them upon the condition of real estate values 
 during their first examination, but for some reason or other deemed it best 
 to assist the Board in their efforts to secure information at the time of the 
 second examination. There does not seem to be any system in the method 
 of valuation of the real estate, but, as the assessors state, a leeway is al- 
 lowed, greater or less, as the occasion warrants. The record of sales for the 
 first six months of the year 1890, show the taxed value to be about 73 per 
 cent, of the true value. But the record of sales for a period of three or four 
 years almost entirely in the southern portion of the town, show the taxed 
 value to be about 65 per cent, of the true value. As most of the sales and 
 the highest values of property are in this portion of the town, the assessors’ 
 statements that they tax this, i. e., the Dumplings property at about two- 
 thirds of its value, and other property about 75 or 80 per cent, of its value, 
 enables the Board to ascertain quite accurately the true basis of valuation in 
 the town. This the Board found to be 70 per cent, of the true value, which 
 latter valuation of the real estate is thus made $2,094,500, as against 
 $1,466,150 of the local assessment of 1890. 
 
 In relation to the personal property the Board can find but very little upon 
 which to make an assessment, and they have therefore considered the per- 
 sonal valuation to be 100 per cent, of the true valuation, viz : — $363,800. 
 
 The valuation' of the assessors of 1889 was, real, $1,264,350 ; personal, 
 $370,560 ; total, $1,634,910. The valuation of the assessors of 1890 was, real, 
 $1,466,150 ; personal, $363,800 ; total, $1,829,950. The valuation of the State 
 Board of 1873 was, real, $547,167 ; personal, $120,400 ; total, $667,567. 
 
 The Board’s valuation is, real, $2,094,500 ; personal, $363,800 ; total, 
 $2,458,300. 
 
40 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 IsTEW SHOREHAM. 
 
 In this town there are evidences of greater prosperity than in 1873 and 
 values have increased proportionally, but the statement by the assessors 
 that they intend to value real estate at two-thirds of its actual value is taken 
 by the Board with some allowance; the records show very few transfers 
 where the consideration is expressed, but from the evidence obtained there- 
 from, and from the assessors and others, and from a personal inspection of 
 the property, the Board have determined that the assessors’ valuation of the 
 real estate is 75 per cent, of the true valuation, which the Board find to be 
 $750,782, as against $563,087 of the local assessment of 1890. 
 
 The Board find that there is not a great deal of personal property on the 
 Island, and that the assessors’ valuation of it was 90 per cent, of the true 
 valuation thereof, which is $131,255, as against $118,130 of the local assess- 
 ment of 1890. 
 
 The assessors’ valuation of 1889 was, real, $551,845 ; personal, $120,875 ; 
 total, $672,720. The assessors’ valuation of 1890 was, real, $563,087 ; per- 
 sonal, $118,130 ; total, $681,217. The valuation of the State Board of 1873 
 was, real, $377,308 ; personal, $71,775 ; total, $449,083. The Board’s valua- 
 tion is, real, $750,782 ; personal, $131,255; total, $882,037. 
 
 WARREN. 
 
 The assessors of this town claim to have assessed the real estate beyond its 
 fair, cash value, and to support their claim assert that there is little or no 
 demand for property, and that sales are only upon compulsion. The Board 
 could obtain no records of sales where the actual consideration was expressed 
 in the transfers, but they obtained some information relative to this class of 
 property from residents of the town other than the assessors. From all the 
 facts obtained and from a personal inspection of the property they have de- 
 termined that the assessed valuation is 95 per cent, of the true valuation. 
 They find that this true valuation including the railroad property and in- 
 cluding the mill property is $1,718,894. They also find that the real estate 
 of the two mills is slightly under-valued, and that the assessment should be 
 $345,000, instead of $298,000, making the total real valuation of the town 
 $2,063,894. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 41 
 
 Since the State valuation of 1873 the town has lost considerable personal 
 property by the distribution of certain large estates, but there remains a 
 large class of persons who do not depend upon their daily labor for their 
 support. The Board concludes from this fact and from others brought to 
 their attention, taking also into consideration the increase in population of 
 the town, that the personal property of the town not including mills is as- 
 sessed at 90 per cent, of its true value, and this they find to be $1,344,277. 
 
 The personal property of the mills seems to be much under-valued, and 
 the Board have computed the true valuation of this class of property to be 
 $711,342, in place of $354,500 the local assessment thereof. The total per- 
 sonal valuation of the town is therefore found to be $2,055,619. 
 
 The assessors’ valuation of 1889 was, real, $1,931,450 ; personal, $1,608,550; 
 total, $3,540,000. The assessors’ valuation of 1890 was, real, $1,930,950 ; 
 personal, $1,564,350 ; total, $3,495,300. The valuation of the State Board of 
 1873 was, real, $1,837,122; personal, $2,858,024; total, $4,695,146. 
 
 The Board’s valuation is, real, $2,063,894 ; personal, $2,055,619 ; total, 
 $4,119,513. 
 
 BRISTOL. 
 
 The assessors claim to value real estate at its full, fair, cash value, and to 
 base their valuation for the several localities in the town, upon the public 
 and private sales in each locality. They also claim that three or four years 
 since a general re-valuation of real estate was made, somewhat increasing 
 the valuation thereof. Following this calculation there came a period of 
 great depression, which still continues . to a considerable extent. A large 
 number of record sales was obtained through the courtesy of the town clerk, 
 from which their methods of figuring, i.e., deducting large sales, and in- 
 cluding large sales, the taxed value of the property was found to be 95.7 per 
 cent., 96.9 per cent, .and 104 per cent, of the selling value thereof. The 
 Board have recognized that the depressed condition of real estate values is 
 only temporary, and therefore upon the information received have deter- 
 mined that the assessed value of the general real estate, exclusive of mills 
 and railroad property, is 95 per cent, of the true value, making such true 
 .value $3,362,842. 
 
 The Board finds that the real estate of mills is slightly under-valued with 
 the exception of one concern, the “ rubber works ” where the under- valua- 
 tion is very large. They have made the valuation of the real estate of the 
 6 
 
42 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 mills to be $602,000, instead of $322,000, the local assessment, and make the 
 total valuation of the real estate of the town, including the real estate of 
 mills and the railroad property, $4,084,842. 
 
 The fact that the inventories of estates show a slight increase over the 
 assessed values thereof, and that there seems to be a disposition to allow 
 some leeway in the valuation of personal property has, with other informa- 
 tion, influenced the Board in determining, that the assessment of personal 
 property exclusive of mills is 93 per cent, of the true value. This true value 
 is $1,407,634. Adding to this sum the Board’s value of mill personal prop- 
 erty, which is $171,000, as against $75,000 of the local assessment, makes a 
 total true valuation of the personal property of $1,578,634. The assessors’ 
 valuation of 1889 was, real, $3,714,900; personal, $1,354,500; total, $5,069,400. 
 The assessors’ valuation of 1890 was, real, $3,636,700 ; personal, $1,384,100 ; 
 total, $5,020,800. 
 
 The valuation of the State Board of 1873 was, real, $3,116,111 ; personal, 
 $2,177,868 ; total, $5,293,979. The Board’s valuation is, real, $4,084,842; 
 personal, $1,578,634 ; total, $5,663,476. 
 
 BARRINGTON. 
 
 This town in addition to its village contains a considerable area of shore 
 property devoted to building sites. Farming lands have not depreciated to 
 any extent, and as a rule are valued as high to-day as sixteen years ago. 
 The property first named has increased considerably in value during that 
 period. The assessors claim to assess at fair, cash value, but there seems to 
 be a difference of opinion among them as to the meaning of that term. 
 Some holding that it means what property would sell for under favorable 
 circumstances, while others contend that it refers to a forced sale. They 
 stated that they had recently made a re- valuation of real estate for the pur- 
 pose of removing the then existing inequalities of taxation, and the impres- 
 sion made upon the Board was that the assessors had quite successfully per- 
 formed this difficult task. Transfer records showed that in but very few 
 cases the actual consideration was expressed, and the Board had, in this 
 town, also, to rely upon personal testimony and upon comparisons which 
 they made in their inspection of property. From all the information that 
 the Board could obtain, from every source, they have concluded that the 
 entire real estate of the town is assessed at 95 per cent, of its true value, the 
 latter amount being $1,441,275. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 43 
 
 All classes of personal property in the town appear to be assessed, but the 
 impression which the Board received was that the assessors made the allow- 
 ances, which assessors usually make when a town wishes to invite wealthy 
 people to become citizens thereof, and the Board have therefore considered 
 the assessment of this class of property to be 90 per cent, of its true value. 
 The Board’s valuation of the personal property on this basis is found to 
 be $654,220. 
 
 The valuation of the assessors of 1889 was, real, $1,374,192.40; personal, 
 $608,823 ; total* $1,983,015.40. The valuation of the assessors of 1890 was, 
 real, $1,369,212 ; personal, $588,798 ; total, $1,958,010. The valuation of the 
 State Board of 1873 was, real, $1,311,360 ; personal, $419,768 ; total, 
 $1,731,128. 
 
 The Board’s valuation is, real, $1,441,275; personal, $654,220; total, 
 $2,095,495. 
 
 NORTH KINGSTOWN. 
 
 This town rejoices in having not only a low rate of valuation, but also a 
 low rate of taxation, a combination which many larger communities have 
 striven for in vain. 
 
 The assessors claim to value real estate from 50 to 75 per cent, of its full 
 value, but the Board find that this statement is somewhat exaggerated as ap- 
 plied to all the real estate of the town, as some farming properties do not 
 realize their assessed value when offered for sale. But their statements are 
 undoubtedly true, relative to village property. Such definite information 
 about sales as the Board could obtain, indicated that the proportion of assessed 
 values to selling values was very low. Considering these two classes of prop- 
 erty upon the facts here presented, the Board estimated that the assessors 
 value general real estate at 75 per cent, of its true value, which the Board 
 ascertain to be $2,358,866. The Board have increased the valuation of one 
 of the railroads so that it should more nearly conform to the valuation put 
 upon it under nearly the same conditions in other towns and have made the 
 total valuation of railroads $598,000, instead of $448,000 the local assessment. 
 
 In the valuation of mill property the assessors have more nearly ap- 
 proached the standard of valuation of the Board than in their other valua- 
 tions, and the Board find the true valuation of the mill property to be, real, 
 $355,000, against $309,000 of the local assessors, and personal, $303,000, 
 against $237,000 of the local assessors. 
 
44 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 Adding the Board’s valuation of mills and railroads to their valuation of 
 the general real estate, the true valuation of the real property of the town is 
 ascertained to be $3,311,866. 
 
 In the matter of personal property the inference which the Board have 
 drawn from the information obtained, is that the assessed valuation thereof 
 was 90 per cent, of the true valuation. This finding is substantiated in part 
 by the statement of the assessors, that the inventories of estates usually 
 show a larger amount than the assessed value. The true value of this class 
 of property is computed by the Board to be $1,175,444, adding to this the 
 Board’s valuation of the mill personal makes the total personal valuation 
 $1,478,444. 
 
 The valuation of the assessors of 1889 was, real, $2,470,050 ; personal, 
 $1,250,050; total, $3,725,100. The valuation of the assessors of 1890 was, 
 real, $2,526,150; personal, $1,294,900 ; total, $3,821,050. The valuation of 
 the State Board of 1873 was, real, $1,948,842 ; personal, $936,690 ; total, 
 $2,885,532. 
 
 The Board’s valuation is, real, $3,311,866; personal, $1,477,444 ; total, 
 $4,799,310. 
 
 SOUTH KIUGSTOWH. 
 
 The assessors first stated that they intended to tax real estate at its full 
 cash yalue, but after a quite lengthy examination of their methods, facts 
 were disclosed by their statements, that property as ‘a rule brought more 
 than it was assessed for, and that they actually assessed the village property 
 at about 70 per cent, of its full value, and property throughout the town at 
 about 80 per cent, of its full value. Farming property seemed to be assessed 
 at nearer its \alue than other property, while such information of . sales as 
 the Board could get. tended to prove the statements of the assessors relative 
 to their under-valuation of village property. The Board have determined 
 that the statement of the assessors that they value property throughout the 
 town generally at 80 per cent, of its true value is substantially correct, and 
 therefore on that basis have ascertained the true valuation to be $2,530,631. 
 
 The Board have not changed the valuation of railroad property, but found 
 it necessary to place a slightly increased valuation on the mill property, they 
 making the value of the mill real estate to be $182,400 in place of $147,000, 
 the local assessment, and the mill personal estate to be $178,600, in place of 
 
REPORT OP BOARD OP STATE VALUATION. 
 
 45 
 
 $92,370 the local assessment. The total real valuation of the town the Board 
 find to be $3,108,031. 
 
 The Board found a very large number of persons assessed for personal 
 property, but also found that such property as assessed is not rated at its 
 full value. Owners of railroad stock quoted at above par are not required 
 to pay a tax thereon, and the impression seems to prevail, that several 
 wealthy people are not assessed to the full amount of their ratable property. 
 These matters together with some others brought to the attention of the 
 Board, have led them to estimate the assessors’ valuation of personal property 
 to be 90 per cent, of the true value thereof, making the latter amount 
 $2,282,294, and with the Board’s valuation of the mill personal makes a total 
 personal of $2,460,894. 
 
 The valuation of the assessors of 1889 was, real, $2,503,900 ; personal, 
 $1,987,647 ; total, $4,491,547.49. The assessors’ valuation of 1890 was, real, 
 $2,566,505 ; personal, $2,146,435 ; total, $4,712,940. The valuation of the 
 State Board of 1873, including the district of Narragansett not then set off, 
 was, real, $3,199,831 ; personal, $2,234,200 ; total, $5,434,031. The Board’s 
 valuation is, real, $3,108,031 ; personal, $2,460,894 ; total, $5,568,925. 
 
 DISTRICT OF KARRAGARSETT. 
 
 This long narrow strip of the Town of South Kingstown was set off as the 
 District of Narragansett in 1888. It borders its whole length on the ocean, 
 and includes Point Judith and Narragansett Pier. Great improvements 
 have been made in the property of this District during the past few years. 
 The assessors do not claim to value the property at the price for which it 
 will sell, but are governed largely in their valuation by the use to which 
 property is put. There does not seem to be any fixed basis of valuation, but 
 the property owned by summer residents seems to be valued considerably 
 less in proportion than the other property in the town. The Board did not 
 get a sufficient number of sales from the record where the consideration was 
 expressed, to give them any definite results relative to a comparison of the 
 taxed and selling values, but they were enabled to obtain considerable infor- 
 mation from citizens of the District, owners of property, and from the asses- 
 sors concerning the actual prices obtained from the sales of different pieces 
 of property. 
 
 This information shows that large amounts of property have been and are 
 
46 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 selling at a very much larger price than the assessed rate thereof. The 
 Board’s personal examination of property, and the facts ascertained as above, 
 together with such comparisons of the valuation of specific pieces of prop- 
 erty as the Board were able to make, have led them to conclude that the 
 assessors’ valuation of the real estate is 70 per cent, of the true valuation, 
 namely, $4,193,071. 
 
 There is not a large amount of personal estate in the District, and the as- 
 sessors are inclined to be a little easy in assessing what there is. Mortgages 
 appear to be assessed at 75 per cent, of their face value, but there is not a 
 large amount of this class of property in the District. The Board have de- 
 termined that the assessors have valued personal property at 90 per cent, of 
 its full value, which they find to be $413,111. 
 
 The assessors’s valuation of 1889 was, real, $2,603,445 ; personal, $445,050 ; 
 total, $3,048,495. The assessors’ valuation of 1890 was, real, $2,935,150 ; per- 
 sonal, $371,800 ; total, $3,306,950. The Board’s valuation is, real, $4,193,071 ; 
 personal, $413,111 ; total, $4,606,182. 
 
 CHARLESTOWN. 
 
 The Board could not get very much information relative to the value of 
 real property in this town, because there did not seem to be much informa- 
 tion to be had. Transfers were few in number and there was very little vari- 
 ance from the taxed value in the selling price. The assessors had been 
 obliged to reduce the valuation upon real estate during the last few years, 
 as the property seemed to have been assessed much beyond its actual value. 
 The railroad running through the town is of great benefit to it, as it enables 
 the town to raise its needed revenue without serious burdens upon the 
 towns people. The Board have determined from a very careful examina- 
 tion of this question of valuation as applied to Charlestown, that the asses- 
 sors have placed as high a valuation upon all the property of the town as 
 could reasonably be expected, and therefore find that the assessed valua- 
 tion of both real and personal is 100 per cent, of the true valuation. 
 
 The valuation of the assessors of 1889 was, real, $642,760 ; personal, 
 $108,000; total, $750,760. The valuation of the assessors of 1890 was, real, 
 $643,910 ; personal, $110,650 ; total, $754,560. The valuation of the State 
 Board of 1873 was, real, $564,210; personal, $99,750 ; total, $663,960. 
 
 The Board’s valuation is the same as the assessors of 1890. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 47 
 
 WESTERLY. 
 
 Upon the first visit of the Board to this town they found it extremely diffi- 
 cult to obtain any information whatever relative to the actual value of real 
 estate therein. The Board however made a thorough personal inspection of 
 the property in town and gathered such information as was possible from its 
 citizens. At a subsequent meeting with the assessors in June, 1890, the 
 Board were able to obtain much more satisfactory information than at the 
 former meeting. The town is made up of three districts, each representing 
 a different class of real estate, namely, the village property, the farming 
 property and the Watch Hill district. The record of sales in the Watch Hill 
 district showed that the property therein had been valued by the assessors 
 at about 67 per cent, of the selling value, and in the village portion of the 
 town, property was assessed at 89 per cent, of the selling value. Deducting 
 the mill and railroad property, the Board from the information obtained 
 have concluded that the assessed valuation of the remainder of the real estate 
 is 85 per cent, of the true value, namely, $4,208,000. The railroad property 
 the Board think is over-valued, but they have retained the assessors’ valua- 
 tion thereof and taken it into consideration in fixing the percentage above 
 found. 
 
 The mill property appears to be assessed entirely as real estate, and the 
 Board have been obliged to separate the personal from the real valuation of 
 the same. The Board find from this process and from applying their stand- 
 ard of mill valuation to this property, that the real estate of mills is $327,000, 
 and the personal estate $333,104. Adding this real of the mills to the Board’s 
 general valuation of the real, they find the total valuation of the real prop- 
 erty to be $4,985,000. 
 
 The statements of the assessors relative to their method of valuing personal 
 property, and the other information brought to the attention of the Board 
 respecting the same, including the fact of the large amount of deposits in 
 the Savings Bank, and the considerable amount of Bank capital employed 
 here, have enabled the Board to conclude that the assessed personal valua- 
 tion is 80 per cent, of the true valuation, which makes the true valuation 
 $1,490,793, and the total personal valuation, with the mills, $1,823,897. 
 
 The assessors’ valuation of 1889 was, real, $4,155,400 ; personal, $1,110,530; 
 total, $5,265,930. The valuation of the assessors of 1890 was, real, $4,574,800; 
 personal, $1,192,635 ; total, $5,767,435. The valuation of the State Board 
 of 1873 was, real, $4,055,321 ; personal, $1,385,400 ; total, $5,440,721. The 
 Board’s valuation is, real, $4,985,000 ; personal, $1,823,897 ; total, $6,808,897. 
 
48 
 
 REPORT OP BOARD OF STATE VALUATION. 
 
 HOPKINTOIST. 
 
 There does not seem to be a great demand for property in this town, and 
 but few transfers therefore appear in the records, but that there has been a 
 general improvement in values of real estate during the past several years is 
 evidenced by the assessors’ estimates from year to year. The main improve- 
 ment seems to have been in the village property, as farms are evidently not 
 worth so much as formerly. The Board could get no record of sales which 
 would assist them, and obtained most of their information from the assessors 
 and the town clerk. The statistics of improvements in the town, together 
 with the other information obtained, have determined the Board in fixing 
 the value of real estate, and they find that the assessors have valued this 
 kind of property, exclusive of railroad a^d mill property, at 90 per cent, of its 
 true value, the*latter amount being $884,222. 
 
 The assessors seem to have placed as high valuation on railroad property 
 as the corporations would stand. In assessing mill property they have rated 
 all of it as real estate. The Board were compelled to separate the real and 
 personal valuations of this class of property. Applying their standard of 
 valuation thereto, they find the valuation of the real estate thereof to be 
 $200,000, and of the personal valuation thereof to be $290,000. 
 
 Adding their real valuation of the mills and the assessed valuation of rail- 
 roads to their valuation of general real estate, the Board find the true valua- 
 tion of the total real estate to be $1,184,212. 
 
 The Board believe that the assessors have valued about all the personal 
 property that they could fairly reach, with the exception of the personal 
 property of mills, and have therefore accepted the assessed valuation of the 
 personal property exclusive of mills. Adding their estimate of the latter 
 class of property to said accepted value, determines the true valuation of the 
 total personal property to be $959,200. 
 
 The valuation of the assessors of 1889 was, real, $1,212,900 ; personal, 
 $521,200 ; total, $1,734,100. The valuation of the assessors of 1890 w r as, real, 
 $1,140,300 ; personal, $775,200 ; total, $1,915,500. The valuation of the State 
 Board of 1873 was, real, $1,350,062 ; personal, $462,200 ; total, $1,812,262. 
 
 The Board’s valuation is, real, $1,184,212; personal, $959,200 ; total, 
 $2,143,412. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 49 
 
 RICHMOND. 
 
 After obtaining some special information about the mill property, the 
 Board have accepted the statement of the assessors, relative to their valua- 
 tion of both the real and personal property of mills, in which they claimed 
 to assess such property at 75 per cent, ot its actual value, the Board’s esti- 
 mate of mill property being, real, $252,664 • personal, $216,000. From the 
 further statements of the assessors, relative to farming property and village 
 property in the town, and from a system of comparisons which the Board 
 instituted, it has been found that the assessed valuation of both real and per- 
 sonal property in the town is 95 per cent, of the true value, making totals of 
 those classes of property, of real, $840,842 ; and personal, $291,052, and a 
 total valuation of the real property including mills and railroad of $1,093,506 
 and a total personal valuation of the town of $507,052. 
 
 The assessed valuation of 1889 was, real, $1,082,100; personal, $357,600 ; 
 total, $1,439,700. The assessed valuation of 1890 was, real, $988,300 ; per- 
 sonal, $438,500 ; total, $1,426,800. The valuation of the State Board of 1873 
 was, real, $951,690 ; personal, $329,130 ; total, $1,280,820. The Board’s valu- 
 ation is, real, $1,093,506 ; personal, $507,052 ; total, $1,600,558. 
 
 EXETER. 
 
 This is one of the towns where there has been a gradual decrease in the 
 population, and a consequent depreciation in its value of property. After a 
 thorough examination of the property of the town, and after giving very 
 careful consideration to the statements of the assessors, wherein they state 
 that the farming lands do not as a rule sell for the assessed value, and to the 
 transfers of property, which in about half the cases show the actual consid- 
 eration, the Board have concluded that they cannot do injustice if they ac- 
 cept the estimate of the real and personal valuation of the town by the local 
 assessors. They therefore find that the real and personal valuation of the 
 town by the local assessors is 100 per cent, of the true valuation. 
 
 The valuation of the assessors of 1889 was, real, $496,080 ; personal, 
 $110,000; total, $606,080. The valuation of the State Board of 1873 was, real, 
 $478,478; personal, $132,280; total, $610,758. The valuation of the asses- 
 sors of 1890 was, real, $485,640 ; personal, $107,700 ; totals $593,340 ; the 
 Board’s estimate being the same. 
 
 7 
 
 I 
 
50 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 WARWICK. 
 
 There are five assessors in this town, selected from different districts, each 
 one of whom is expected to take charge of the valuations in his district. 
 They state their intention to value at full, fair, cash value, and define that 
 expression to be what property would bring at forced sale. They do hot 
 visit the property in every part of the town, and do not change the valuation 
 of property unless some marked improvement thereon is called to their at- 
 tention. As a reason for this, they state that their remuneration is so small 
 that they cannot afford to go into the business very thoroughly. There are 
 a great many shore places in this town where numerous summer dwellings 
 have been erected, and property has experienced a considerable “ boom ” in 
 those sections during several years past. As is usual with this class of prop- 
 erty, the smaller estates appear to be assessed at a greater percentage of 
 their cost than the more expensive estates with the elaborate improvements 
 thereon. Farming lands in this town, while not in the deplorable condition 
 to be found in certain sections of the State, are yet not nearly so valuable as 
 the farming lands on the island of Rhode Island for instance, and as a rule are 
 assessed at approximately their fair cash value. But from the information 
 received from the assessors, and from other citizens of the town, the Board 
 would infer that in the more populous communities, i. e. , ^he mill villages 
 and the shore villages, property was not assessed at a very high percentage 
 of its full value ; and although a record of such transfers as they could ob- 
 tain at the record office, wherein the actual consideration appeared to be 
 stated, showed that the assessed values were something over 90 per cent, of 
 the prices obtained, yet the Board, considering all the circumstances above 
 set forth, have concluded that the real estate, exclusive of mills and railroads 
 and also exclusive of the Oakland Beach and Rocky Point properties, is as- 
 sessed at 85 per cent, of the true value, which true value they find to be 
 $6,735,823. 
 
 The Board find that the assessors’ method of valuing mill property was to 
 fix a total valuation upon each establishment, and then to divide the amount 
 and call one-half the real valuation and one-half the personal valuation 
 thereof. The Board were therefore compelled to re-adjust the valuations of 
 this class of property, and to determine the true valuation thereof by the 
 methods and standard which they had established. They thus found the 
 valuation of the real property of the mills to be $2,302,634, in place of 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 51 
 
 $2,113,060, the local assessors’ valuation, and the valuation of the personal 
 of mills to be $2,961,050, instead of $1,934,510, the local assessment thereof. 
 
 The assessors do not seem to have given much attention to the valuation 
 of railroad property, and the Board find that it is in fact greatly under- 
 valued in comparison with the valuation of the same kind of property in the 
 adjoining towns. They have therefore placed a valuation upon this property 
 of $845,000, in place of $645,000, the local assessment. Adding the Board’s 
 valuation of the real property of mills, and of the Oakland Beach and Bocky 
 Point properties, and of the railroads, the total true valuation of the real 
 property of the town is found to be $10,043,457. 
 
 The assessors seem desirous of avoiding the burden which would weigh on 
 their conscience if they should happen to over-value the personal property 
 of an individual, and therefore approached this question of personal prop- 
 erty valuation with great caution. They state that they do not tax farming 
 tools, live stock or personal chattels ; do not always value mortgages at their 
 face value ; know little if anything of any railroad stock held in the town ; 
 and also admit that the inventories of estates are found as a rule to be much 
 larger than their assessed values. The further statement was made that a 
 large number of persons have come into the town for the purpose of escaping 
 taxation. The wants of the town being few and the valuation of real property 
 and of mills being large enough even under a low valuation, to enable the 
 town to supply these wants on a very low rate of taxation, there has been no 
 particular inducement for the assessors to look for more personal property 
 than they could easily find. With these facts in mind and regarding also 
 the increase in the population of the town, the Board have concluded that 
 the assessors’ valuation of personal property exclusive of mills is certainly 
 not over 75 per cent, of its true value, which amount they find to be 
 $1,412,866. Adding to this sum the Board’s personal of mills, shows the 
 total valuation of the personal property of the town to be $4,373,916. 
 
 The valuation of the assessors of 1889 was, real, $8,243,035 ; personal, 
 $3,159,740; total, $11,402,775. The valuation of the assessors of 1890 was, real, 
 $8,618,510 ; personal, $2,994,160 ; total, $11,612,670. The valuation of the 
 State Board of 1873 was, real, $7,894,993 ; personal, $3,107,970; total, 
 $11,002,963. 
 
 The Board’s valuation is, real, $10,043,457 ; personal, $4,373,916 ; total, 
 $14,417,373. 
 
52 
 
 REPORT OP BOARD OF STATE VALUATION. 
 
 COVENTRY. 
 
 The assessors are selected from different sections of the town and are re- 
 sponsible, apparently, each for his own district. There appears to be no 
 standard of valuation of real estate. The assessors seem to have taken old 
 valuations and added to or deducted from them as they thought proper. The 
 farming lands have barely held their own, and in many cases have depre- 
 ciated in value, while in some of the villages, values seem out of proportion 
 to the surroundings, although the assessors assured the Board that the prices 
 quoted to them of certain village property had been and were easily obtained. 
 
 In other sections the assessors did not, according to the information ob- 
 tained by the Board, place the highest value upon the property. The 
 records of sales show the assessed values to approximate very closely to the 
 selling values, and the Board have come to the conclusion that the assessors 
 valuation of real estate, exclusive of mills and railroads, is about 95 per cent, 
 of the true value, and this true value is ascertained to be $1,476,684. 
 
 In regard to the mill property of the town it was found that the assessors 
 had valued the real estate at very nearly its full value, their valuation being 
 $826,400, as compared with the Board’s calculation of $848,400, while in case 
 of the personal, under-valuation was more marked, the assessors’ valuation 
 being $497,000, while the Board’s was $638,600. 
 
 The Board found that the property of one of the railroads was considera- 
 bly under-valued, and have increased the same to more nearly a fair valua- 
 tion. Their estimate of the railroad property is $447,000, as against $327,000 
 of the local assessors. 
 
 Adding the Board’s valuation of the mills’ real and of the railroads to their 
 valuation of the general real estate, determines the true value of the total 
 real property to be $2,767,084. 
 
 The assessors’ statements that they do not tax small holdings of stock nor 
 railroad stocks at alJ, and that inventories of estates have shown a consider- 
 ably larger amount of property than assessed thereon, have led the Board to 
 fix the percentage of the assessors’ valuation of personal property to the true 
 valuation at 90 per cent., the true valuation being, exclusive of mills, 
 $901,222 ; and with the Board’s estimate of the mill property, the total per-, 
 sonal valuation is found to be $1,539,822. 
 
 The assessors’ valuation of 1889 was, real, $2,505,250 ; personal, $1,275,350 ; 
 total, $3,780,600. The assessors’ valuation of 1890 was, real, $2,556,250 ; per- 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 53 
 
 sonal, $1,308,100 ; total, $3,864,350. The valuation of the State Board of 1873 
 was, real, $2,559,895; personal, $1,531,752 ; total, $4,091,617. The Board’s 
 valuation is, real, $2,767,084; personal, $1,539,822 ; total, $4,306,906. 
 
 EAST GREENWICH. 
 
 The assessors made two statements relative to their valuation of real prop- 
 erty, one, that they valued business property on the basis of what the 
 income would be, the other, that they intend to value real estate at as near 
 the full value as they can get at it, based on the selling price. They value 
 land in the village by the front foot They further stated near the close of 
 the examination that they intended to give a leeway on all property and 
 valued at perhaps 85 or 90 per cent, of the apparent value. The Board could 
 not obtain much information from the record of transfers, but in a number 
 of cases, where they were able to learn the actual selling prices, found that 
 the assessed values were considerable lower than the selling values, and the 
 Board have determined that the assessors have valued real estate at 90 per 
 cent, of its true value, the true value being $1,817,955, including in this esti- 
 mate real property of all kinds. 
 
 As the assessors do not tax farming tools, live-stock, railroad stock or per- 
 sonal chattels, and the inventories of estates have shown in a number of in- 
 stances a considerable increase over the assessed value, the Board have 
 estimated, the assessed value of personal property to be 85 per cent, of its 
 true value, which they therefore compute to be $663,475. 
 
 The valuation of the assessors of 1889 was, real, $1,494,950 ; personal, 
 $328,500 ; total, $1,823,450. The valuation of the assessors of 1890 was, real, 
 $1,635,160 ; personal, $563,954 ; total, $2,200,114. The valuation of the State 
 Board of 1873 was, real, $1,560,931 ; personal, $308,925 ; total, $1,869,856. 
 
 The Board’s valuation is, real, $1,817,955 ; personal, $663,475 ; total, 
 $2,481,430. 
 
 WEST GREENWICH. 
 
 The statement of the assessors that they generally assess real estate at 
 about full, fair, cash value, is taken with a grain of allowance, especially 
 when it is considered that the assessors have reduced the valuation of real 
 estate much below that of similar lands in the adjoining towns of Exeter and 
 
54 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 Coventry, and have raised the rate of taxation to an amount sufficient to ob- 
 tain the same revenues as before. 
 
 After fully considering these matters and making an examination of the 
 property of the town, the Board have concluded that the assessed valuation 
 of 1890 is 80 per cent, of the true valuation, making the latter, $855,000. 
 
 The personal valuation of the town is small, but owing to the radical de- 
 crease in population, the Board think that the assessed valuation cannot 
 fairly be changed, and find it to be 100 per cent, of the true valuation, i. e., 
 $84,400 
 
 The valuation of the assessors of 1889 was, real, $287,850; personal, 
 $75,650 ; total, $863,500. The valuation of the assessors of 1890 was, real, 
 $284,000 ; personal, $84,400 ; total, $368,400. The valuation of the State 
 Board of 1873 was, real, $373,600 ; personal, $174,520 ; total, $548,120. 
 
 The Board’s valuation is, real, $355,000 ; personal, $84,400 ; total, 
 $439,400 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 55 
 
 The amount of the valuation of the several towns of the State, by the 
 State Board of 1873 was as follows : 
 
 Towns. 
 
 Real Estate. 
 
 Personal 
 
 Property. 
 
 Total. 
 
 Providence 
 
 $116,544,000 
 
 $40,160,700 
 
 $156,704,700 
 
 North Providence 
 
 21,497,387 
 
 2,227,555 
 
 23,724,942 
 
 East Providence 
 
 3,227,212 
 
 563,325 
 
 3,790,537 
 
 Pawtucket 
 
 5,161,737 
 
 1,825,405 
 
 6,987,142 
 
 Lincoln 
 
 6.488,395 
 
 2,097,628 
 
 8,586,023 
 
 Smithfield 
 
 1,422,906 
 
 913,680 
 
 2,336,586 
 
 North Smithfield 
 
 1,589,076 
 
 1,092,050 
 
 2,681,116 
 
 Woonsocket 
 
 8,479,595 
 
 3,017,967 
 
 11,497,562 
 
 Cumberland. 
 
 3,860,966 
 
 2,132,750 
 
 5,993,716 
 
 Burrillville 
 
 2 099,570 
 
 661,900 
 
 2,761,470 
 
 Glocester 
 
 826,775 
 
 365,500 
 
 1,192,275 
 
 Foster 
 
 511,250 
 
 151,400 
 
 662,650 
 
 Scituate 
 
 1,724,731 
 
 985,592 
 
 2,710,323 
 
 Johnston 
 
 3,354,093 
 
 879,300 
 
 4,233,393 
 
 Cranston 
 
 7,220,277 
 
 1,042,200 
 
 8,262,477 
 
 Newport 
 
 20,983,850 
 
 8,489,700 
 
 29,473,550 
 
 Middletown 
 
 2,295,500 
 
 482,650 
 
 2,778,150 
 
 Portsmouth 
 
 2,093,067 
 
 523,700 
 
 2,616,767 
 
 Tiverton 
 
 1,227,637 
 
 555,915 
 
 1,783,552 
 
 Little Compton .... 
 
 923,285 
 
 352,800 
 
 1,276,085 
 
 J amestown 
 
 547,167 
 
 120,400 
 
 667,567 
 
 New Shoreham 
 
 377,308 
 
 71,775 
 
 , 449,083 
 
 Warren 
 
 1,837,122 
 
 2,858,024 
 
 4,695,146 
 
 Bristol 
 
 3,116,111 
 
 2,177,868 
 
 5,293,979 
 
 Barrington 
 
 1,311,360 
 
 419,758 
 
 1,731,128 
 
 North Kingstown 
 
 1,948,842 
 
 936,680 
 
 2,885,532 
 
 South Kingstown 
 
 3,199,831 
 
 2,234,200 
 
 5,434,031 
 
 Charlestown 
 
 564,210 
 
 99,750 
 
 663,960 
 
 Westerly 
 
 4,055,321 
 
 1,385,400 
 
 5,440,721 
 
 Hopkinton 
 
 1,350,062 
 
 462,200 
 
 1,812,262 
 
 Richmond 
 
 951,690 
 
 329,130 
 
 1,280,820 
 
 Exeter 
 
 478,478 
 
 132,280 
 
 610,758 
 
 Warwick . . 
 
 7,894,993 
 
 3,107,970 
 
 11,002,963 
 
 Coventry 
 
 2.559,895 
 
 1,531,752 
 
 4,091,617 
 
 East Greenwich 
 
 1,560,931 
 
 308,925 
 
 1,869,856 
 
 West Greenwich 
 
 373,600 
 
 174,520 
 
 548,120 
 
 • 
 
 $243,658,190 
 
 $84,872,369 
 
 $328,530,559 
 
 The total valuation of several towns was thereafter fixed, in consequence 
 of territorial change, as follows : 
 
 Providence $168,547,726 
 
 N orth Providence * 1 , 029, 846 
 
 Pawtucket 17,839,212 
 
 South Kingstown 3,490,468 
 
 District of Narragansett 1,943,562 
 
56 
 
 REPORT OF BOARD OF STATE VALUATION. • 
 
 The valuation of the several towns of the State, reported by the Board, is 
 as follows : * 
 
 Towns. 
 
 Real Estate. 
 
 Personal 
 
 Property. 
 
 Total. 
 
 Providence 
 
 $127,057,275 
 
 $49,140,015 
 
 $176,197,290 
 
 North Providence 
 
 1,388,900 
 
 377,800 
 
 1,766,700 
 
 East Providence - . . . 
 
 6,677,918 
 
 1,105,601 
 
 7,783,519 
 
 Pawtucket 
 
 21,823,759 
 
 6,589,355 
 
 28,413,114 
 
 Lincoln 
 
 8,800,028 
 
 3,237,300 
 
 12,037,328 
 
 Smithfield 
 
 1,487,398 
 
 790,600 
 
 2,277,998 
 
 North Smithfield 
 
 1,693,888 
 
 1,105,494 
 
 2,799,382 
 
 Woonsocket 
 
 9,21 1,687 
 
 3,308,323 
 
 12,520,010 
 
 Cumberland ... 
 
 5,829,978 
 
 2,904,325 
 
 8,734,303 
 
 Burrillville 
 
 2,717,794 
 
 1,284,686 
 
 4,002,48) 
 
 Glocester 
 
 840,200 
 
 677,600 
 
 1,517,800 
 
 Poster 
 
 386,925 
 
 117,700 
 
 504,625 
 
 Scituate 
 
 1,812,500 
 
 966,078 
 
 2,778,578 
 
 Johnston 
 
 5,730,344 
 
 999,444 
 
 6,729,788 
 
 Cranston ... 
 
 8,265,677 
 
 1,217,722 
 
 9,483,399 
 
 Newport 
 
 36,224,143 
 
 9,151,666 
 
 45,375,809 
 
 Middletown 
 
 2,481,266 
 
 601,333 
 
 3,082,599 
 
 Portsmouth 
 
 1,957,500 
 
 566,250 
 
 2,523,750 
 
 Tiverton 
 
 1,745,324 
 
 903,900 
 
 2,649,224 
 
 Little Compton 
 
 1,351,187 
 
 535,555 
 
 1,886,742 
 
 J amestown 
 
 2,094,500 
 
 363,800 
 
 2,458,300 
 
 New Shoreham 
 
 750,782 
 
 131,255 
 
 882,037 
 
 Warren 
 
 2,063,894 
 
 2,055,619 
 
 4,119,513 
 
 Bristol 
 
 4,084,842 
 
 1,578,634 
 
 5,663,476 
 
 Barrington 
 
 1,441,275 
 
 654,220 
 
 2,095,495 
 
 North Kingstown 
 
 3,311,866 
 
 1,478,444 
 
 4,790,310 
 
 South Kingstown. 
 
 3,108,031 
 
 2,460,894 
 
 5,568,925 
 
 District of Narragansett . . . 
 
 4,193,071 
 
 413,111 
 
 4,606,182 
 
 Charlestown 
 
 643,910 
 
 110,650 
 
 754,560 
 
 Westerly 
 
 4,985,000 
 
 1,823,897 
 
 6,808,897 
 
 Hopkinton 
 
 1,184,212 
 
 959,200 
 
 2,143,412 
 
 Richmond 
 
 1,093,506 
 
 507,052 
 
 1,600,558 
 
 Exeter 
 
 485,640 
 
 107,700 
 
 593,340 
 
 Warwick . . . . 
 
 10,043,457 
 
 4,373,916 
 
 14,417,373 
 
 Coventry 
 
 2,767,084 
 
 1,539,822 
 
 4,306,906 
 
 East Greenwich 
 
 1,817,955 
 
 663,475 
 
 2,481,430 
 
 West Greenwich 
 
 355,000 
 
 84,400 
 
 439,400 
 
 
 $291,907,716 
 
 $104,886,836 
 
 $396,794,552 
 
REPORT OP BOARD OF STATE VALUATION. 
 
 57 
 
 The percentage of the valuation of each town as compared with the total 
 valuation of the State, according to the present State valuation and the val- 
 uation as reported by the Board, is : 
 
 Towns. 
 
 1873. 
 
 Changed 
 
 Valuation. 
 
 New Valuation. 
 
 Providence 
 
 .47699 
 
 .51304 
 
 .44405+ 
 
 North Providence 
 
 .07222 
 
 .00314 
 
 .00445+ 
 
 East Providence 
 
 .01154 
 
 
 .01961 + 
 
 Pawtucket ... 
 
 .02127 
 
 .05430 
 
 .07160+ 
 
 Lincoln 
 
 .02614 
 
 
 .03033+ 
 
 Smithfield ... 
 
 .00711 
 
 
 .00574+ 
 
 North Smithfield 
 
 .00816 
 
 
 .( 0705+ 
 
 Woonsocket 
 
 .03500 
 
 
 .03155 + 
 
 Cumberland 
 
 .01824 
 
 
 .02201 + 
 
 Burrillville 
 
 .00840 
 
 
 .01008+ 
 
 Glocester 
 
 .00363 
 
 
 .00382+ 
 
 Foster . . 
 
 .00202 
 
 
 .00127+ 
 
 Scituate 
 
 .00825 
 
 
 .00700+ 
 
 Johnston . . 
 
 .01289 
 
 
 .01696+ 
 
 Cranston 
 
 .02515 
 
 
 .02390+ 
 
 Newport . . 
 
 .08971 
 
 
 .11435+ 
 
 Middletown 
 
 .00846 
 
 
 .00776+ 
 
 Portsmouth 
 
 .00796 
 
 
 .00636+ 
 
 Tiverton 
 
 .00543 
 
 
 .00667+ 
 
 Little Compton 
 
 .00388 
 
 
 .00475+ 
 
 Jamestown . 
 
 .00203 
 
 
 .00619+ 
 
 New Shoreham 
 
 .00137 
 
 
 .00222+ 
 
 Warren 
 
 .01429 
 
 
 .01038+ 
 
 Bristol 
 
 .01611 
 
 
 .01427+ 
 
 Barrington 
 
 .00527 
 
 
 .00528+ 
 
 North Kingstown 
 
 .00878 
 
 
 .01207+ 
 
 South Kingstown 
 
 .01654 
 
 .01062 
 
 .01403+ 
 
 District of Narragansett 
 
 
 .00592 
 
 .01160+ 
 
 Charlestown . 
 
 .00202 
 
 
 00190+ 
 
 Westerly 
 
 .01656 
 
 
 .01715+ 
 
 Hopkinton 
 
 .00552 
 
 
 .00540+ 
 
 Richmond 
 
 .00390 
 
 
 .00403+ 
 
 Exeter 
 
 .00186 
 
 
 .00149+ 
 
 Warwick 
 
 .03349 
 
 
 .03633+ 
 
 Coventry . 
 
 .01245 
 
 
 .01085 + 
 
 East Greenwich 
 
 .00569 
 
 
 .00625+ 
 
 West Greenwich 
 
 .00167 
 
 
 .00110+ 
 
 
 1.00000 
 
 
 .99985 + 
 
 8 
 
58 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 The share of each town of every $1,000 of tax collected by the State from 
 the towns, according to the valuation of 1873 and the valuation reported by 
 the Board, is: 
 
 Towns. 
 
 1873. 
 
 Changed 
 
 Valuation. 
 
 New Valuation. 
 
 Providence 
 
 $476 99 
 
 $513 04 
 
 $444 05 
 
 North Providence 
 
 72 22 
 
 3 14 
 
 4 45 
 
 East Providence 
 
 11 54 
 
 
 19 61 
 
 Pawtucket 
 
 21 27 
 
 54 30 
 
 71 60 
 
 Lincoln 
 
 26 14 
 
 
 30 33 
 
 Smithfield 
 
 7 11 
 
 
 5 74 
 
 North Smithfield 
 
 8 16 
 
 
 7 05 
 
 Woonsocket 
 
 35 00 
 
 
 31 55 
 
 Cumberland 
 
 18 24 
 
 
 22 01 
 
 Burrillville 
 
 8 40 
 
 
 10 08 
 
 Glocester 
 
 3 63 
 
 
 3 82 
 
 Foster 
 
 2 02 
 
 
 1 27 
 
 Scituate 
 
 8 25 
 
 
 7 00 
 
 Johnston 
 
 12 89 
 
 
 16 96 
 
 Cranston 
 
 25 15 
 
 
 23 90 
 
 Newport 
 
 89 71 
 
 
 114 35 
 
 Middletown 
 
 8 46 
 
 
 7 76 
 
 Portsmouth .... 
 
 7 96 
 
 
 6 36 
 
 Tiverton 
 
 5 43 
 
 
 6 67 
 
 Little Compton 
 
 3 88 
 
 
 4 75 
 
 Jamestown 
 
 2 03 
 
 
 6 19 
 
 New Shoreham 
 
 1 37 
 
 
 2 22 
 
 Warren 
 
 14 29 
 
 
 10 38 
 
 Bristol 
 
 16 11 
 
 
 14 27 
 
 Barrington 
 
 5 27 
 
 
 5 28 
 
 North Kingstown 
 
 8 78 
 
 
 12 07 
 
 South Kingstown 
 
 16 54 
 
 10 62 
 
 14 03 
 
 District of Narragansett . . . 
 
 
 5 92 
 
 11 60 
 
 Charlestown. 
 
 2 02 
 
 
 1 90 
 
 Westerly 
 
 16 56 
 
 
 17 15 
 
 Hopkinton 
 
 5 52 
 
 
 5 40 
 
 Richmond. 
 
 3 90 
 
 
 4 03 
 
 Exeter . . 
 
 1 86 
 
 
 1 49 
 
 Warwick.. . 
 
 33 49 
 
 
 36 33 
 
 Coventry 
 
 12 45 
 
 
 10 85 
 
 East Greenwich 
 
 5 69 
 
 
 6 25 
 
 West Greenwich 
 
 1 67 
 
 
 1 10 
 
 
 $1,000 00 
 
 
 $999 85+ 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 59 
 
 The assessors of the following towns have separated the value of the land 
 and the value of the improvements, with totals, as follows: 
 
 Towns. 
 
 Land. 
 
 Improvements. 
 
 North Providence 
 
 $463,850 
 
 $528,325 
 
 Pawtucket 
 
 10,154,522 
 
 10,245,878 
 
 Lincoln . . 
 
 4,038,605 
 
 4,753,620 
 
 Smithfield 
 
 483,389 
 
 757,150 
 
 North Smithfield 
 
 569,025 
 
 947.325 
 
 Cumberland 
 
 1,876,098 
 
 3,142,324 
 
 Foster 
 
 217,650 
 
 169,275 
 
 Scituate 
 
 480,975 
 
 1,098,500 
 
 Johnston 
 
 2,443,700 
 
 2,529,700 
 
 Cranston 
 
 3,573,075 
 
 3,837,875 
 
 Tiverton 
 
 662,725 
 
 840,201 
 
 Jamestown 
 
 953,800 
 
 512,350 
 
 North Kingstowm 
 
 1,246,400 
 
 1,279,750 
 
 South Kingstown 
 
 954,655 
 
 1,611,850 
 
 District of Narragansett 
 
 2,158,000 
 
 777,150 
 
 Charlestown 
 
 481,560 
 
 162,350 
 
 Hopkinton 
 
 155,500 
 
 984,800 
 
 Richmond 
 
 188,925 
 
 799,375 
 
 Exeter 
 
 343,845 
 
 141,795 
 
 Warwick 
 
 3,188,060 
 
 5,430,450 
 
 Coventry 
 
 715,235 
 
 1,841,015 
 
 East Greenwich 
 
 713,455 
 
 922,705 
 
 West Greenwich 
 
 194,850 
 
 89,150 
 
 
 $35,254,899 
 
 $43,402,913 
 
60 
 
 REPORT OF BOARD OF STATE VALUATION. 
 
 State of Kfjobc JJslanfr, -fee. 
 
 In General Assembly, January Session, A. D. 1889. 
 
 Resolution appointing a Joint Special Committee on the Revenue of 
 
 the State. 
 
 [Passed April 26th, 1889.] 
 
 Resolved, That Messrs. Israel B. Mason of Providence, Henry W. Hayes 
 of Bristol and Edwin A. Perrin of Pawtucket, on the part of the House of 
 Representatives, and Messrs. Joseph E. Cole of Woonsocket and Robert S. 
 Franklin of Newport, on the part of the Senate, be a joint special committee 
 for the purpose of examining into the present methods of valuation of the 
 several cities and towns of the State, upon which the State tax is based, and 
 also to take into consideration all subjects connected with the revenue of the 
 State, the sources from which it is derived, and the manner of assessing and 
 collecting the same, and also all matters in connection therewith. Said com- 
 mittee shall have power to appoint from their own number or otherwise, a 
 secretary, to send for persons and papers, to examine all the books and 
 records of the several cities and towns, or any officer thereof, so far as the 
 same may be by them deemed necessary for the prosecution of their work. 
 
 Said committee shall report by bill or otherwise to the next General As- 
 sembly at its adjourned session in Providence. 
 
 A true copy. Attest : 
 
 S. H. CROSS, 
 
 Secretary of State. 
 
REPORT OF BOARD OF STATE VALUATION. 
 
 61 
 
 State of lil)obe Islantr anli Jlvombcna plantations. 
 
 January Session, A. D. 1890. 
 
 An Act relating to the Bevenue of the State. 
 
 It is enacted by the General Assembly as follows : 
 
 Section 1 . The joint special committee appointed at the January Session 
 A. D. 1889, of the General Assembly, to inquire into the sources of revenue 
 of the State, together with Ambrose Feely of Woonsocket and Amos D. 
 Arnold of Pawtucket, is hereby constituted a board of State valuation. 
 
 Sec. 2. Said board shall, continuing the work of and following the plan 
 established by said committee, prepare a re-valuation of all the ratable prop- 
 erty of the several towns and cities of the State, and shall report the same to 
 the General Assembly at its January Session, 1891, before February 1st, 
 1891, and, if approved by the General Assembly, the same shall be used by 
 the General Treasurer as the basis for the apportionment of the State tax 
 among said towns and cities. 
 
 Sec. 3. Said board shall have the authority to administer, through its 
 ^ chairman, oaths to all persons appearing before it ; to send for persons and 
 papers ; to examine all the books and records of the several cities and towns 
 and of any officer thereof, and to make a personal inspection of all property 
 in the State, so far as the same may by it be deemed necessary, at proper 
 and convenient times ; and said board may employ a clerk. 
 
 Sec. 4. Said board shall also inquire into the other sources of revenue to 
 State, and such possible sources of revenue as it may deem advisable, for 
 the purpose of suggesting a means of increasing the revenue of the State 
 without increasing the burdens of direct taxation upon the people of the 
 the State ; and shall report its findings, together with such suggestions as 
 may appear to it proper to be made, to the General Assembly at its January 
 Session, A. D. 1891. 
 
 Sec. 5. There is hereby appropriated for the use of said board the sum of 
 
62 
 
 REPORT OP BOARD OP STATE VALUATION. 
 
 « 
 
 seventy-five hundred dollars, said sum to cover the entire expense of the 
 work of said board, including the compensation of its members and of the 
 clerk of said board in full, and all expenses incident to the work of said 
 board which may be incurred. Said sum shall be paid out of any money in 
 the treasury not otherwise appropriated, and the State Auditor shall draw 
 his orders upon the General Treasurer for said sum or such portion thereof 
 as may be required from time to time, upon an order signed by the chairman 
 and one other member of said board, and approved by the Governor of the 
 State. 
 
 Sec. 6. This act shall take effect immediately. 
 
 4 
 
r