Proceedings of the Annual Conference Volume 9, PT. 1915

Proceedings of the Annual Conference Volume 9, PT. 1915

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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. 1915 edition. Excerpt: ... which on the valuation of property will raise the required amount. You cannot know what the levy will be until you get your budget and the valuation. Mr. William H. Corbin: Let me ask for hands to see the number of states wholly or partially having this system. Chairman Leser: There are many hands raised but I cannot tell how many states. Mr. J. W. Brislawn, of Washington: I invite Mr. Galloway over to Washington where we will show him a reasonably good exemplification of that system. Mr. Zenas W. Bliss, of Rhode Island: I want to emphasize one point made by Mr. Galloway, and that is, if you are to have this system it should be required by law. In Rhode Island we have an optional system. The town meetings read into the law what has been the custom for many years. They have the option of whether they shall fix a certain rate or a certain amount. After the ordinary preamble it is ordered that taxes on the inhabitants, and especially on property, shall be in the sum of not less than blank dollars nor more than blank dollars; but so far as I know that form has never been actually used. They always fix the rate and not the amount. Of course as Mr. Galloway said, in fixing the amount they need a budget and a lot of preliminary work, which is never done; so if it is left optional, from our experience, they would use the rate. So I think the advice that it should be fixed by law is sound. Mr. Charles A. Andrews: In Massachusetts we have had for three or four generations the system described by Mr. Galloway. In Massachusetts the tax rate is nothing in the world but a quotient. There is certified to each board of assessors the amount of money which has been appropriated by the municipality, the amount of money that the municipality is required to...
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Product details

  • Paperback | 168 pages
  • 189 x 246 x 9mm | 313g
  • United States
  • English
  • black & white illustrations
  • 1236764560
  • 9781236764560