. 4
DNESDAY, JANUARY 3, 19a».
late Ed For Schools
of Easton Nearly Half the "
Town’s General' Expenses
_ . iililch illfldfi 1‘ possible
, y. :m- clicut town to ob-
“‘ U . rune. during the past
' ‘ .1.le ior its schools to
i. 0i all its other an-
“as disclosed in the
Tax Commissioner
,- it. made public yes-
,3.‘
you" l"
I“ ....| To Do Boston.
5 mt named in the re.
‘i‘nllill of in grand H’t
_: is given ‘13 ‘78:.2‘2.
- is to the 118“" "-
.lun. 0:) inc ground
,1 .r the local assessors
ind buildings in
.'~>L‘Ssed on s. basis of
'.lll‘ valuation. the
. _ mlscd to 3882.3‘2 by
7; . .4 equalization. leav-
"' the class to receive
m per cent. of the
. ,v. teachers in the
it also became cu-
mc special aid auth-
:.ll'l within rho discre-
. maul of education.
v-zzvs levied by the town
: as reported was cal-
:i.’».644.84 for all pur-
Jul $6,713.39. or “.91
amount. from the
Loris of the teachers'
1‘ the school year sud.
; Since Commission~
:. purl. was written the
has requested
Hale in special aid
ulinl received 8298.19.
uriilld list were rais-
. union. leaving a small
.- «MTVUIIVC action. “I
will amount to $2.737.-
commissioner "and it
. 2 out of the class to re-
.. l. Svaial or otherwise,
~, ls'lUll of Chapter 839 Of
.\r is of 1919. Further-
. i he placed in the clubs
'.“»:l to receive highway
E one-fourth the cost of
uuction. instead 01 be-
. I of towns which pays
1~IiL3h cost."
inn-nice "intolerable."
apartance that the stale
,. with all towns in the
state aid money." says
.- n in his report, "but it
...;.ul-tnnce thlt In. d010-
- in tax the inhabitants of
,1‘ - meal needs be exercised
. ' ‘amg care to the end that
Mr shall be required to
- share of the public bill‘-
Inw. Avoidable injustice"
willon of any tax law is
i..'
i0
-i.ll|~
wt that the total property
~ .in. which was last made
i in his omce. being that
mounted to 344.656.476.10.
inner recommends that
should be devised at the
session of the General
- which the work of care-
" wflicinls may be reviewed
-- i." He holds that the
. in: forty odd millions of
‘2'illy is of sufficient im-
_ustify the creation. in
or a board to which any
"lllcr aggrieved by rea-
. i n nssessment. or by rca-
l'lll‘fl of local taxing offl-
‘ arm the statutory rule of
‘h respect to the property
r taxpayer of the town
-. kivlcs may take appeal.
, E! in close touch with the
lbsnssors in the towns of
the counties wherein they respective.
ly may have Jurisdiction." says the re-
port. "such boards may serve to
cquoiise the tax burdens among tax-
payers. correct abuses and relieve, to
posed of the tax commissioner. comp-
troller and treasurer of the state. ' No
solution of the». problem of procuring
property or of equitably distributing
state money among the towns on' the
basis of grand lists. ls__expected by
Commissioner Blodgett. "so long as
the responsibility of fixing props 'ty
values for purposes of assessment is
lodged as at present. each town board
of assessors interpreting the law dif-
ferently from eves? other." '
Double Exemptions Found.
Five towns have not complied with
the statutory requirement of a. gener-
al,rcvaluation of property. that dou-
ble exemptions from taxation were
discovered in some towns; and per-
sonal tax delinquents in New Haven
and Bridgeport all out of proportion
to the 'dclinquencles in other towns.
are disclosedin the report.
,Bascd on s. careful investigation in
all the towns of the state. the com-
missioner makesvthe statesment in his
report that property is generally un-
dervnlued'to the extent that. the state
average of assessments is only 60.38
per cent. of the selling values of the
Woperty assessed. It. is shown that
in one town the assessed values were
less than 30 per cent. of the selling
values: in ten towns they were be-
tween 30 and 40 per cent. or the sell-
ingvalues: in 27 towns, between 40
and 50 per cent.; in 51 tonne. between
50 and 60 per cent.: in 38 towns. be—
tween 60 and 70 per cent; in 32
towns, betmn 70 and 80 per cent.,
and in ten towns. between 80 and 90
per cent; In no town was the per-
centage higher than 90 per cent. The
law requires that all property be as-
lelsod It the fair market value, 100
per cent. The effort of the commis-
sio r is directed toward a more
an able distribution of the tax bur-
den. The amounts to be expended in
any town is to be determined within
each town.
The proportion of state aid ré'ceived
by towns for schools and highways
depends on the size of their grand
lists. The lower the grand list of a
toWn. the greater is the percentage of
state aid to which it is entitled. This
broad policy of the state was v’Ol'lIllh
latcd with the purpose that all children
be furnished adequate educational ad-
evdence.
~ ' .sou'rn NQRWALK EVENING summon
by authority or the board of equalize.-
tion. to ascertain and report on the
assessors. particularly to ascertain
whether boards of assessors were us-
ing the rule of valuation imposed by
the statutes as s. basis of laying the
property tax, and. if so. to determine
how closely valuations fixed by assoc-
sors approached the statutory “fair
market value." The investigators
worked under the direction of Com-
missioner Biodgett. and each was fur-
nished with s. set of questionnaires to
be used in the towns res ctively in-
vestigated by him. W
a large extent. the exercise of power Describe! In am.
now centslised oflensively in the 30831111113 the char er of the in-
board of equalization which is com- V‘mnmn- Commissioner Blodgeit
writes as follows in his report:—
“The courts repeatedly have held
that the best evidence of the' vaue of
anything like equitable assessments or anything 1" gained by ascertaining the
price at which it' has been sold. No
one contends that the selling price/is
conclusive proof of actual value, but
it is evidence and usually it is the best
The questionnaire was so
framed that rel] estate which. for any
reason. may have been sold for an ex-
cessive value could be identified and
eliminated from consideration. On
.tate based _on a iiesser consideration
‘or selling price. whatever insy have
been the cause. than in ordinary cir-
cumstances it would have been sold
for. were'included and_a questionnaire
as to each such transf :- was filled out
and used as“ though t e property had
sold for its (arr market value.
The plan adopted was a parallel
actual selling valuations opposite to
assessors valuations of the same pro-
perty. and. by adding the total selling
values and separately the last valua-
tions to actual selling valuations was
obtained. In towns wherein real es-
tate was active transfers of residential‘
property 0 rsmall farmsuwebe used in
sufficient number to obtain a general
knowledge of the work of the assess
sors. In smaller towns. wherein real
estate was inactive, no preference as
to property could be given. The hurt
transfers as recorded by town clerks
were considered preferable to those
older in point of time. It was impos-
sible to use the same number of con-
veyances in all towns. In the smaller
towns not more than a dozen to twen-
ty conveyances could be obtained. but
in the larger towns thirty to fifty
questionnaires were considered suffic-
“up. the averages desired. The sell-
ing values were-obtained by procur-
lng information tron private sources.
from transfers. but; more .fnquently.
the Federal mus placed on the
deeds were used cndtbs consideration
for tbe transler determined therefrom.
The stamps were correctly fixed in
a very high percen of .tension ot
residential property ud small farms.
The reverse found to be true in
ones of has; of mercantile and
more valuable property if sold
through or connected with specula-
tive transactions."
Reduced From 81.500 to $523.
The table is presented in the report
showing the results of an investiga.
tion of seventeen property transfers
in one or the smaller towns of the
state. The highest percentage figure
of any of the assesSments shown was
89 per cent. and the lowost 9.2 per
cent. In the 39 per cent. case the
selling value was found tobe 81.500.
and the assessors' valuation, 8585. In
the 9.3 per cent. case. it was found
that the property wusold for $6,700.
and it was assessed at I. value of $525.
This is the same town referred to in
the opening paragraph of this article.
the other hand. conveyances of real lent to furnish a basis on which to ~ With the exception of Ellington.
Chaplin. Putnam. Nanntuch. and
Norwich. all. towns .have compiled
with the requirements of the ‘191!
General Assembly and have complet-
ed s. general revaluation of property.
one: Blodgett’s report shows.
‘ t is very evident.” says the re
port. that the assessors of the small
towns do not devote sunlcient time it:
their duties: consequently property is
not viewed as is required by the sta-
tutes and the assessments frequently
are not based on the statutory rule of
fair market value."
CUT THIS OU'Cll—IT IS WORTH
MONEY.
,Cut out this slip. enclose with So
and mail it to Foley a 00;. 8885 Shef-
field avenue. Chicago, Ill.. writing
your name and address clearly. You
will receive in return a trial package
containing Foley’s Honey and Tar
Compound for. coughs. colds and
croup: Foley Kidney Pills for pains
ir sides and back! rheumatism. back-
ache. kidney and bladder ailments:
and Foley Cathartlc Tablets. a whole-
thartic for constipation. ,biiiousnesy
com and thoroughly cleansing c:-'
headaches and sluggish bowels. Still:
son. Powell. Corporition.—Adv.
PAGE NINE
moons fro mono, rs on
_ BERMUDA.
food well poem and nicely served.
ample deck spch a. For Wm. .
ASK JOHN T. mus. Asset
7 Help Street. . Nos-walk
as! A scum out
PHILIP 1‘. won!
Wowlii buy your household cook.
regs. papers junk and all second-
hand goods. Auythi' ng you have. Prlco‘
according to the quality of the good;
A square deal always.
88 Van m m
Second-hand Goods Always on Solo
CONNECTICUT CARP!!!
CLEANING CO.
81 Cedar at. to. Roi-walk, 00m.
Phone on
We clean and renew colors ll
Carpets slid Rugs. Hand process by
Experts.
Goods called for and Deliv'srés.
” \
Angevine Furniture Co.
16 North Main Street
have the honor of introducing
The . biggest economy-force
this city has felt in years
A radical departure in the retailing of home furnishings that enaliles you
to buy the Nation’s award-winning models on a TR I P LE GUARANTEE
basis and at popular prices. ’
vantages—whatever their environ-
of wealth or in the smaller towns of
meager ability. and to furnish high-
ways for through travel, tlius epon-
ing up the back areas to agriculture
and development. It was for the pm- '
pose of making uniform the elements
considered in making up the severah
local grand lists. that the state board
of equalization was authorized by the
Legislature to raise or lower the
grand list of a town {or purposes of:
determining percentages of state aid.i
The grand list as filed by the board of l
cquaiisation is accepted as the official j
list for all transactions between the
state and the towns.
Prior to the current year. the boar”
of equalization has based its conclu
sions and in the main part relied on
official reports of town officers. 'l‘hru
investigators were ensured by the "“
commissioner last summer. however.
Shultze’s Friday Fish Specials
.\'o.lSmelt ...... ........................30¢“).
SnappchlueFish........................18c“).
Ctxll’ish ....... 28c“).
Hos-inn BlueFish 18c lb.
llulihut .
Salmon Steak . . . . . . . .
Finnzm Haddie . . . . . . . . .
liutterFish 28cm.
Tilel’ish
Flill Fish ..’..............................
Haddock 12c lb.
E~cnllops 60cpt.
Oysters
«so
‘IMHQClamS uana.esooesseoseseeeoe-soooes. 20cqto
“ROUnd Clams 20cqt.-
l
l
l
i
l
N Schultze’s Sanitary Markets
Washington Street and Bsflrosd Avenue, 80. Nomi]!-
39 and 43 min'sm'ot. Nofwslk.
...--soeosooosoessss
Fresh Herring 16c lb.
Fresh Mackerel 25c lb;
s-sosospool-soooossesllssloceos
18c lb.
25c lb.‘
18c lbs
40c pt.
ment or whether they reside in towns '
may!
I,"
”«slg—A. A t. the most m_ mive ide
tion. economy -
of approval—the
cos an-
Becsuseofitshighstandards ithasbeenselectedessn.
AU'moaizsn EXHIBITOR of furniture and home furnish-
ings that have received the official endorsement of on
acknowledged authority on furniture styles. the i
HOME FURNISHING STYLES ASSOCIATION OF AMERICA. INC“ ’
You'll know this furniture by the Assocmriows mark, . 1,
HOME FURNISHING STYLEs’ASSOCIA‘nON
dAlHHIICA. Inc.
mnsmmm It lawman!
‘*
O .
O I
I
a :lace inggyfha‘me ‘ .
your town‘ there is a furniture store or a depart-
ment store that ranks far above the usual com-
mercial standards of furniture retailing.
- me decors- i
' 00:! .'
5'35 dependability.
Wsmdegbnndedoncveryorticlcdhomsfumishlngs
selected by the Assocu'non (and on no other home furnishingle
is the canbined triple guarantee 0! Dealer. Mmufscturc and ,
mum. Every piece of home furnishings bearing this merit ,'
issoldstsnotionaflyhiownpfics‘. ‘
You'uknowcheAmmBlunmrmmieonlymnsrm ;
ized to exhibit fut-aim bearing the Assocurms TRIPLE cum). . l
bytheseslinhiswindow, (illustratedinlowcrrlghthsndcornsr).
Youtskspride in yous-home: you‘ve slwsyswanosdfhs boss forI
yousndyours: onanbemreotgcttingthebsstolhomsfmnidk.
ings as honest KNOWN prices. within your means. by
TRIM GUARANTEE award-winning home
the Amman EXHIBITOR in your city.
I
selecting
sttbeeooroo!
s
_You’ve seen this advertisement in the National Magazines. ma
it again, better to understand the
importance of the following an-
nouncement. - ,
7
i ' Haven’t you
tion l”
looking a
You are most cordially invited to see ~ our exhibit of' National Award-Winning Models
" w ’ . ,
Hear the New Victor Record
INQTZ—A Kiss in the Dark ,. , ‘
The Waltz Is Made for Love -
Two New Waltzes by a mam 1130.8er
lim- These and All the January Victor Records at th‘
A. J. CollinsC
70-72». Natl! .5.
arm. -
one
9'.
The ASHFORMpiecc TRIPEE GUARANTEE suite
at $149.00
3k
By this time
mind quite definitely that 'you wanted
one of these
were not beyond your means. If then,
A “W HEB! ILLUSTRATED—MANY KOBE AT OUR STORE
A Pleasure to Present You
With This Gift
We have subscribed for a limit-
ed number of ‘fHome Furnish—
ing Styles,” the de luxe maga-
zine dedicated toftlie “Art of
Home Beautiiyins. We shall
make six » months gift sub.
scriptions of e-thieroliars-Copy
magazine to - the first 100:
_,9‘Wncrs 59! [National Award-
Winning TRIPLE GUARAN‘.
.‘TEE ' _ ' It’s worth a
sidering a purchase of home furnish-
‘ ‘ iiigs, whether you could be sure of your
own judgment ? Haven’t you stopped
to ask yourself these questions i -
“Is the style right 1”
"‘Is it. built to last i”
“Is it. honestly priced i”
“Am I making the best possible selec-
If our salesman, in answer to your un- »
spoken questions, told you you were
a national award-Winning
model, on’ that bore the oflicial en-
dorsement of an association known as
a national authority on home furnish-
ing styles, you’d. feel more confidence
in .your choice, wouldn’t you i If our
salesman showed you, branded on the
.- VERY article, the TRIPLE GUARAN-
TEE of Angevine Furniture Company,
manufacturer . . ‘
‘ .. . you’d believe in its dependability,
wouldn’t you I
g Angevine Furniture Co.
areprivilegcd to announce
their appointment as
AUTHORIZED EXHIBITORS ‘
of the
Nation’s Award-Winning
H-F05-A-ef-A- i
' [TRIM Gl/ARélllTEE LE.
Home—’F‘iirnishings
Selected by the
Home Furnishing Styles Assn.
of America, Inc.
What it means to YOU
ever wondered, While con-
CPS.
a n d ASSOCIATION
you’d be making up your
models, if only the price
m 0111'
GUARANTEE you KNOW that they
are the newest awardwinning designs,
that they are TRIPLE GUARANTEED
by Angevine Furniture Company, by
the manufacturer and by the ASSO-
CIATION and that the price is not only
HONEST and NATIONALLY KNOWN
but also UNUSUALLY MODERATE
due’to economies resulting from the
mitionwide activities of the ASSOCIA-
T ON.
our obliging salesman quoted you a
price no more than (and probably less
than) you are in the habit of paying
for just ordinary home furnishings,
certainly there ’d be no hesitation on
your part in buying this TRIPLE
GUARANTEE article.
way with EVERY piece of home furn-
ishings marked with the ASSOCIA-
TION’S seal of approval, the TRIPLE
GUARANTEE.
This seal is not the trade mark of any
one manufacturer or group of manufac-
turers. It is the ASSOCIATION’S
oflicial O.
award-winning models selected, from
time to time, from America’s best mak-
It ’8 just that
K. and‘is branded on only
When you see home furnishings
store bearing the TRIPLE
‘v.
'2..1
TabhsmGUAE. .
m .nodsuw *
Norwalk Chronicler