Annual Report of the Comptroller of the Treasury Department, for the Fiscal Year Ended September 30, 1866, to the General Assembly (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from Annual Report of the Comptroller of the Treasury Department, for the Fiscal Year Ended September 30, 1866, to the General Assembly

By reason of the unfinished condition of the assessment, the Department 1s not in the possession of such information as will justify an estimate of the aggregate value of the real and personal property of the State. It is believed, however, that when compared with the previous assessment, there will be a. Very lange increase, and such as will warrant a considerable reduction 1n the present rate of taxes.

The first section of the Act provides that all property, real, personal and mixed, of all kinds and description whatever, shall be liable to valuation and assessment. The Assessors have generally complied with this provision. The informa tion thus obtained as to the value of all the property within the State may be of interest and advantage. Some portions, however, of the property thus assessed, it is beyond the power of the State to tax, because of her contracts exempting it, and other, for the want of jurisdiction.

Other descriptions of property, as will be seen by reference to the third and fourth sections of Article 81 of the Code, have heretofore been exempt. It is questionable whether all the property embraced within the provisions of these sections, should be released from taxation.

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