Johns Hopkins University Studies in Historical and Political Science; Extra Volumes Volume 25

Johns Hopkins University Studies in Historical and Political Science; Extra Volumes Volume 25

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1903 edition. Excerpt: ... city frequently suffers during the stages of experiment with new systems of taxation.20 When in 1854 the straightening and widening of many of the streets in the most congested portions of the city became urgent it was evident that the total cost of such improvements could not be defrayed by means of a general property tax and the general assembly passed the so-called Betterment Act, under which the city was authorized to assess one-half the cost of the land taken for highway improvements upon those benefited.21 The working of this law was by no means satisfactory. The expense of opening and widening the streets was much greater (19) A rent of $500 annually for the use of one very important street was paid by the Hartford, Providence and Fishkill Railroad Company beginning in 1865. The discriminating tax imposed on it was thus partly justified. Ordinances, Ed. 1875, 363. (20) For a more complete treatment of the laws of special assessment see Chapter VII, Pages 296-306. (21) Ordinances, Ed. 1887, 301. Assessments for streets are added to the general property tax bill and collected by the city treasurer. With one or two unimportant exceptions, his reports and those of the auditor are in such form that the income from street assessments is not separable from the general property tax until 1868. Hence, in the schedules of income no items of importance appear until that time. In the figures compiled from the auditor's reports from 1855 until 1870, the total amounts paid for opening streets appear to have been less than $250,000, although in the school committee report for 1858 the item for opening streets in 1855, 1856 and 1857 is given at $375,000. Mayor Doyle's retiring message in 1881 is authority for the statement that...show more

Product details

  • Paperback
  • 189 x 246 x 9mm | 304g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 123683657X
  • 9781236836571