New Britain Herald Newspaper, January 29, 1929, Page 3

BIODGETT ASKS CHANGES IN LAWS Urges Appointmeat of Tax Com- mission by the Governor (Bpecial to the Herald) Hartford, Jan. 29 — Changes in the tax laws of Connecticut to meet the following conditions are recom- mended by Tax Commiasioner Wil- liam H. Blodgett in his biennial re-. ! port to Governor John H. Trumbull and the general assembly, made public today: 1. Correct the statute imposing the local property tax on goods of iner- chants and manufacturers on the ground that the existing .aw s im- practicable of administration, 2. When 80 requested, the state: should be empowered to lend assis- tance to town taxing officials in assessment of larger buildings, utili- ties, and other properties difficult of proper appraisal by assessors who are generally non-experienced in such affairs. 3. Replace the present theater scating tax law, which has been found to be unfair to the smaller theater owners, by a tax of two per cent on gross receipts. 4. Substitute for the present mile- age tax on inter-state common car- rler motor bus operators a groas re- ceipts tax similar to tax on intra- &tate motor bus operators. 5. Revise the inheritance and suc- cession tax law, in the interest of aimplification, introducing no changes in principle. 6. Determine the policy of the state with reference to 80 per cent credit clause of the federal estate tax law of 1926, 7. Prescribe in the statutes & stan- dard form of budget to be publish- ed in annual reports of municipali- ties. 8. Strengthen the tax lien law by farther cutting down the continu- ance of liens, except in worthy and needy cases, from five years to two years. 9. Impose 10 per cent penalty up- on any general property tax at end of 30-day period of grace, with an added five per cent penalty for each six months thereafter, except in worthy cases, in order to put a stop |« to unnecessary tax delinquency. 10. Add a penalty of one dalhr| to personal taxes unpald after 30 days, instead of 60 day period of grace now allowed. Law Emphasis is given by Commission- er Blodgett to the fact that exper- lence of local tax assessors and tax- payers throughout the atate uni- formly shows that the present statute governing fazation of the goods of merchants and manufac- turers, which include raw material, &oods in process, finished goods and machinery, is inadequate and un-| sound. A distinct remedy is needed, he urges, as the existing law puts tax official in a dilemma, results in illegal and unta‘r compromise, with neither the assessors or the taxpay- er able to fairly determine the cor- rect value for assessment purposes. “The tax is in such condition,” he says, “that it lends itself to every possible tax evil.” The tax commissioner in his re- port further points out: “In most of the communities of the state, the practice is to accept the figures of the merchant as to the value or av- | erage value of goods kept by him | for sale in the preceding taxing per- iod. This is not the law. The point is the assessors cannot appraise the stock of goods of merchants for tax purposes, and the taxpayer cannot show the amount he is required by this section of the law. With respect | to the application of this section to manufacturing concerns, there are vastly greater difficulties. “As a matter of fact, no rule is be- ing employed generally in the towns of the state, except, possibly, in two or three of them. Where no uniform rule is applied, the position of the local assessors is precarious, because neither the assessor nor the taxpay- er nor the lawyers nor anyone con- nected with the business knows which is the correct plan by which to assess such property. This places the manufacturers and the mer- chants in such a position that they cannot, regardless of their intelli- gency or disposition to deal fairly with the municipalities in which they | carry on operations, determine the | their respective tax obligation to communities. Manufacturers and merchants, therefore, are at the mercy, and, to & large extent, rub- Ject to the caprice, of the local tax- ing official. The statute, therefore, lends itself to unseemly compromis- ing and dickering with the state's taxing power on one side and the taxpayer on the other. | Justice Bartered “The purpose of the state to tax NFLUENZ |advance this thought overlook NEW BRITAIN DAILY HERALD, TUESDAY, JANUARY 29, 1929. justly is compromised and bartered away. There is no measure or rule of justice among competitors in dif- ferent towns or even in the same town. Favoritism 1is unavoidably practiced, tax punishments by those who are willing to impose them are invited, and money rewards to the {inherently selfish are meted out to those who are most persistent in seeking to obtain them. Obviously, this situation should receive the at- tention of the general assembly. The view is advanced that it is practical to change this statute, so that better results may be obtained. “The view is more or less fre- quently taken and advanced that some measure of favor should be ex- tended to manufacturers in particu- lar, on account of the desire of the communities to promote and encour- age industrial growth. Those who the important f._ct that, if any tax favor law itself should determine @~ ex. tent of the favor to be shown. The value or extent of favor to be extended should not be a matter iheld in secret by administrators of the ad valorem tax law, or obtained ithrough connivance of the tax payers with the local assessing officiala. ‘The consent of other tax paying groups, such as home owners, merchants, #nd farmers, who would be required to assume additional tax {burdens in case such favers should |be shown, should be obtained in ad- vance and the policy of the state in this regard should be made clear. “I recommend that legislation be ;enacted authorizing the appointment by the governor of a commission consisting of not more than three persons, whose qualifications to dea) with any subject of the kind is es- tablished in the public mind, to in- vestigate the application and the ad- relate to the tazation ef all tangible personal property and report there- on with such recommendations as it may deem wise." In a review of Jocal tax collection activities, the commissioner notes a general improvement in the methods and records of collectors. “Agents of the tax commissioner,” he saya “have made annual visits to the municipalities of the state, observed the work of collectors ind rendered such assistance as the collectors sought, or as appeared necessary With constant changes in personnel ‘among local collector, it can be seer there is a distinct need for such con- tact. It should be emphasized, how- ever, that there is much room for improvement in the character of the records kept in many of our smaller communities. Inadequate records were found and unfortunate collec- (tion methods noted in many cases. of the kind should be desirable, the ;mlnhlr-lion of the statutes which It has been the cystom of the de- |partment, in all such instances, to acquaint the officials concerned with the laws governing their acta, and to inform the selectmen, or other offi- ‘cul- in authority, of the conditions existing.” ‘The commissloner empnasizes the fact that the ad valorem or locai property tax administered by asnes. sors and collectors, is responsible for raising more’ than $63,000,000 an nually--or more than is obtained by the feder-l, state and county govern ments in Connecticut combined. Fo) this reason, he says, painstaking care should be the watchword in the manner of asseasment in order that this tremendous $§3,000,000 annual cash burden may fall as evenly ax possible on those required to pay. ! “The surest safeguard against ex- travagance on the part of any gov- ernment,” he says, “lies in seeing to iit that no substantial number of tax payers, or any group of tax i payers, shall be permitted to escape his proper share of tLe- teotal tax (burden. Extravagance fn expendi- ture of public money will be resisted most effectively wh: " all shall be required alike to feel the effects of tax impositions which are required to meet such expenditures. Antiqual istered in a manner to require tax | payers to respond with prompt pay- | ments, tax exemptions, and other means of escaping tax burdens con- tribute by indirection more than anyone can poesibly know to the ever-increasing public demand for public expenditures. “When all are found in the tax net, and each 18 required to pay his proportionate and fair chare of such burdens as may be imposed, and not {until that time, will there be that positive resistance which is required to stop imp:.per demands for ex- penditures of money to be collected by the use of the taxing pewen “The tax commissioner is calied by local taxing officials with greats frequency in late years than ly to assist local assessors in the lution of their problem. With lecat ssessment problemas on the ¢d statutes which cannot be admin- sults which have followed investiga- (tions made by the tax department inta local property tax difficulties have shown that this con: *ructive cooperation between state and town | is desirable and that i is welcomed Iy local offictats.” | Commissioner Tlodgett shows that |in the past year six towns requested |the tax commissioner ‘o audit the accounts of their collectors or treas- urer or both, one-half of the cost of which work was paid by the state |and the other half by the towna, Let these bargains point the Way to Economy Wednesday and Thursday! GRAND FINALE OF OUR FAMOUS ANNUAL CLEARANCE SALE! STOP! — LOOK! Read This “Ad” Girls’ Mildies —Plain white and some with colored collars and cuffs. Slightly solled. Value to $2.95 .. —Another lot of soiled Dresses. Values to $4.98. Sizes 4 to 16 .. — 2nd Floor Pantie Dresses -~Plain and plaid colored Ginghams. Regular value 98c — 2nd Floor — Sizes 2 to 10. 35¢ : Boys’ Blouses The public has besn warned of another opidemic —most of the country has been swept again by Influenza. NOW is the time to got on the safe side —ward off grippe entirely or make an attack light and easily thrown off by kesping the bewels and body right by using Dr. True’s Elixir THE TRUE FAMILY LAXATIVE For Influenza This laxative, successfully used for ever 78 years, helped many in their fight against Influenss several years ago. Made of pure quality herbs — no harmful drugs —it s mild in action and a proper cleanser of the intestinal tract which must be taken care of ¥ you want to guard against INFLUENZA or grippe. $1.30; 00e; 60s; sinse —Madras, Percales and Broadcloths, in fancy patterns. Regular $1.00. Sizes 6 to 16 years ....... R 69c = 2nd Floor == 5 9 Boys’ Coat Sweaters —Wool Sweaters with rolled collars; tans, navy, brown and maroon. Shop early for these. sl 49 Regular $2.95. 517e8 26 0 36 .....eceeer.. o — 2nd Floor — FOR WEDNESDAY ONLY 4 Leather and Knitted Helmets —Fleece lined lcather Heimets of brown and black. Knitted Caps of ali wool. AU ainen s e S 31’00 FOR QUICK CLEARANCE e Corsets, Girdles and Corselettes —To close out ancther lot of discontinued 50 numbers, All sizes. Values to $3.98. Each .. c ~— 2nd Floor — ) " Men’s Pure Silk Hose —Regular value 75c¢ pair. Snappy clock patterns with special toe and heel for long service. 45 1268 9% 10 12 Palf vvurveverrernreenansnns C 'WEDNESDAY SPECIALS AT THE NEW BRITAI MARKET CO. I8 MAIN ST PHONE 248 MORNING SPECIALS, 7 TO 12:30 Pork Chops, Ib. ..... Fresh Shoulders, Ib, . . 22¢ 16¢ ROAST PORK ............Ib. I7c ALL DAY SPECIALS Legs of Genuine Spring Lamb ........... Ib. 3%¢ Fresh Cut Hambwig .................... Ib 28¢c Steaka, . ... 39¢ Best Pure . 27¢ Lard, 2 Ibs. .. Solid Lean Corned Beef . Ib. 38c Roast Veal ....... Wedgwood Creamery Good Luck Oleo . Nucoa Nut Oleo . b, 33¢ BUTTER......2 Ibs. $1.03 1b. 38c First Prize Oleo ....... Ib, 28¢c 28¢c Gold Coin Oleo .. . Ib, 38c sun Maid Raisins .. 3 pkgs. 25¢ Fancy Tomalges 3 cans 35¢ Sardines—in oil . 4 cans 35¢ Waldorf Tissue .... 4 rolls 25¢ Large Juicy Florida Oranges ........... doz. 3—3; Sweet Juicy California Oranges . Sealdsweet anefmit FAEA Meaty Prunes . Shaker Knit Sweaters - 100% Wool —White, navy, black, maroon. All styles in these heavy Sweaters with values to $10. Bizes 36to 48 ........... P 150 yard —Fast colors. —Spring patterns, —36 inches wide. —End of the Sale Bar- gains. FULL FASHIONED SILK HOSE —A service weight Hose in all cclors. Every pair perfect. Sizes 8% to 31.00 10% cevennnnones RAYON HOSE —An odd lot of Rayon Hose. All perfect, in all 35c colors and eizes .. 3 for $1.00 SILK and WOOL —A fashioned Hose in all colors. BOYS’ HOSE —A heavy ribbed Hose, in black and cord. zsc In all sizes oDnDh LoT Ginghams, Dimities, Ratine Embroidered Voiles d—u inches, all fast colors, for resses, drapes, trim. lsc mings, etc. Yard .... DISH TOWELS Sound Yellow Onions 5 Ibs, Fresh Cut Spinach Tceberg Lettuce . Sunkist Lemons . Crisp Celery . — Basement — —Only 84 Towels in this lot, with loop hemmed ready for use; 1615x32. lsc Each cievevnienannn ANOTHFR LOT BATH MATS —White or rose color; usually fie; priced far below ' g4 C cost. Each ... ObD LoT RUFFLED CURTAINS —Were $1.98 set. Valance tie- backs, complete; neatly trimmed o . $1.00 colors . COTTAGE SETS —$1.98 quality; cut full width; 7-plece sets. Hurry for this ... $1.59 “LADY PEPPERELL" BED SHEETS Bt .oorivncis BT —81x90 size. GENUINE LADY PEPPERELL'S. ODD LOT SASH CURTAINS —31 inches, finished. You'l P 100 — Basement — IMPORTED $7c PRINTED BROADCLOTH —36 inches wide. New figured patterns. Not 0 many yards. Please Hurry! 9c Yard .. 36x38 Inch BRIDGE CLOTH oD LoT 24c —Rone colored plaid. Each Jou Slor e Quality - Service - Value = A GREAT STORE IN A GREAT OTY — Women's — DRESSES FOR LARGE WOMEN Regular $16.50 Values —Tailored frocks that are fashioned to fit the large figure. —Featuring Navy and Prints. Sizes 40—52! ? —2ND FLOOR WINTER COATS 1895 Heavy Broadcloths, All beautifully trimmed. Sizes —Thursday the Last Dzy! (LINEN DEPT. SUPER BARGAIN) —~TRULY A WONDERFUL VALUE! 1—15x45-inch Linen Scarf ..... $1.25 1-3-Pc. Vanity Set ............$1.25 Sale Price 94c for 4-pe. Set —Various patterns, pure Oyster Linen, dainty lace edges. — Basement — LARGE DOUBLE THREAD TOWELS —20x40 size, with colored bor- - Sobeiiy — Barement — 24x24- Inch LINEN HEMSTITCHED UARE ——69¢ usually. Fsmund | [ 841108 COTTON BED SPREADS —Blue, rose and gold stripe: heavy unbleached muslin. Small — Basement — 38-INCH TABLE DAMASK —Colored borders and plain white; highly 49c mercerized. Yard .. THURS.,, JAN. 30th LASTDAY! FOR QUICK CLEARANCE 3 Brassieres —Only §4 of discentinued numbers to clear away. Regular value 59¢ ......... ceen Sizes 32 to 46. 19¢ — 2nd Floor — Night Gowns for Girls —Heavy Flanneletts Gowns. Regular value $1.19 . Sizes 4 to 14. Slightly solled. 50c — 2nd Floor — Women's Flannel Gowns —Fancy stripes and plain collars. Sizes 16 and 17 Women’s colors, with or without 69 c Princess Slips —Near Silk Blipe with fancy pleated ruifles, Colors: tan, grey, blue, navy and black. All sizes, Values 10 $1.08 . .iniacnninn tesessssssane sl.m ’ 5 Women’s Muslin Bloomers —White and colors, Regular and extra sizes. 39. Single and double elastic KNee «.c..cvvsssersss (4 Men’s Blue Overalls —Regular value $1.48. Made from 220 Denim. Triple stitching. Extra fullness, sl m o Bizes 34 to 44 .....iiiienenn Men’s Dress Shirts —With and@ without collars. Both dark and light background 8hirts; made from celected materials that Our Guarantee goes with for Fast Color and Long Wear, 97c Sizes 1410 17 oiviviiieninaonnas Mixed Wool Blankets $2.48 —66x80 CRETONNE PILLOWS —Filled with Garnet Cotton; 18-inch round and oval shape; 69¢ value. 48c Bach «.ovovvnonnns QUAKER NET —36 inches wide. Nine patterns to choose from, Fine Print i ... 26¢ Yard ....000eee BLEACHED MUSLIN —36 Inches wide; good quality. Usually 21c yard. Yard . (SPECIAL SMALL LOT) FANCY BLANKETS —Usually $5.75; full size. Hand- some patterns. You'll have to sce these to realize their quality & . $3.64 value ... 25¢ PILLOW CASES —ist e, Full (B bleached. Each ... — Barement — WAX PAPER —100-sheet rolls; size 1214x13%. Roll . 8c MARVEL SEWING COTTON —All sizes; white and black; 1t0-yard 6 5 lsc spools i PURE LINEN 83¢ TOWELING —Basement special. Only 250 yards; rose, gold, blue and Yard 10c TRIMMING BRAIDS —Fancy Washable Braids, all colors. 3 yards on :ard...‘..... cards 5(‘. TURKISH TOWELS —Colored borders. Tho watly ot .. 10€ CHILDREN'S UNDERWEAR —0dds and ends of children’s Shirts and Drawers. 29c All sizes ..... Trimming A Wonderful Bargain Carnival of Quality Merchandise! January 30th, Last Day! —60% Wool. —Neatly Bound. —$4.00 Value. —Only 70 in Lot, “FRUIT OF THE LOOM” BED SHEETS 81x90; full size. sl 25 o 30% better cotton. — Basement — i~ nches wide. lsc Superior finish. Yard — Basement — “FRUIT OF THE LOOM” PILLOW CASES —Large size. 45x36. There's nione better made than genuine “Fruit of the 3zc Loom” .... — Basement — PART LINEN TOWELING —Colored borders, heavy qual- '1(9yc value ....2 ,::. 25¢ 90-INCH UNBLEACHED SHEETING —Only the end of the sale makes this low price 29 c possible. Yard ...... LAMP BASES POLYCHROME —Wired ready for use. Us ly $1.00. Small lot. . zsr Each .. $5.50 BED SPREADS —40 only: rose, blue, gold green and lavender; 84x105- good quality silk and attractive patterns, 32-98 5c DRESS HANGERS o tnene ... D r0r 100€ of these ...... 75¢ MEN'S LUNCH BOXES —Just 40. Large sise, Black ‘Enamel, to fit pint size 49c Thermos Bottle. Now