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in such notice, at some place to be specified therein, where the same may be seen and examined by any of the inhabitants of the town or ward during twenty days; and that the assessors will meet on a certain day, at the expiration of such twenty days, and at a place to be specified in such notice, to review their assessments, on the application of any person conceiving himself aggrieved.”
"§ 21. The assessor with whom such assessment roll is left shall submit the same, during the twenty days specified in such notice, to the inspection of all persons who shall apply for that purpose.”
"§ 22. The assessors shall meet at the time and place specified in the notice, and on the application of any person conceiving himself aggrieved by their assessment, shall review such assessment. And when the person objecting thereto, shall not previously have made affidavit concerning the value of his property, pursuant to the fifteenth and sixteenth sections of this title, the assessors shall, on the affidavit of such person, made as provided in those sections, reduce their assessments to the sum speci. fied in such affidavit."
"§ 23. If the person objecting to the assessment can show by other proof than his own affidavit, to the satisfaction of the assessors, or of a majority of them, that such assessment is erroneous, the assessors shall review and alter the same, without requiring any such affidavit."
"§ 24. Where any person in possession of personal property liable to taxation, shall make affidavit that such property, or any part thereof, specifying what part, is possessed by him as agent for the owner thereof, and shall disclose in such affidavit the name and residence of the owner, the assessors, if it shall appear that such owner is liable to be taxed under this chapter, shall not include such personal estate in the assessment of the property of such possessor.”
"§ 25. The affidavit specified in this article, shall be made before the assessors, or one of them, either of whom is hereby authorized to administer an oath for that purpose; and the assessors shall cause all such affidavits to be filed in the office of the town clerk.”
It will be observed, that under the provisions of the act of 1841, (No. 107, § 19,) it is no longer necessary that the agent or servant of the non-resident owner should reside on, or “ improve and occupy” land situated within the boundaries of the district, in order to render such non-resident owner liable to taxation; provided such land is taxable for town and county purposes, and is situated within three miles of the site of the school-house of the district in which it lies.
A non-resident owner is taxable for land occupied by an agent ; but not, if occupied by a tenant. If the person living on the premises rents the land as tenant, such tenant is liable to be taxed for the premises so occupied by him.-Com. School Dec. 27. The principle of this decision is fully sustained by the supreme court in the case of Dubois vs. Thorne, 7 Wendell, 518, in which a lessee of a non-resident owner was held liable for a tax for a part of a lot, and two sub-tenants for the parts occupied by them respectively. The court observed that the mere ownership of the property, without occupation by himself, his agent, or servant, was not sufficient to charge the nonresident owner with the tax. As the law now stands, however, such ownership will be sufficient in the absence of any occupation by a tenant. .
A saw-mill, having an agent or servant in charge of it, is taxable to the non-resident owner.—Com. School Deco 82. So a factory unoccupied, is taxable to the non-resident owner.— Id. 100.
Where there is a known error in the town assessment, the trustees may correct it in the district assessment. For instance, if a resident of a district should purchase or sell a lot after the town assessment had been made, the trustees would be required to vary the district assessment accordingly. But where there is no change in the property of the district, and the valuation is a matter of opi. nion merely, the trustees must be guided by the last assessment roll of the town, even though in their judg. ment such property, or any poriion of it, is worth more or less than the estimate put upon it by the town assessors.Com. School Dec. 3.
Alterations by the trustees from the last assessment roll of the town, by reason of improvements subsequently made, in consequence of which the property assessed has become enhanced in value, should be made only where such improvements are complete.--Id. 194.
In assessing taxes in joint districts, the last assessinent roll in each town must be followed, with respect to the taxable property within it, notwithstanding the standard of valuation adopted by the assessors of the respective towns may be different.--Id. 315.
Trustees cannot assess an individual for personal property if he has been taxed for none on the last assessment roll of the town, on the supposition that he may have more than his debts amount to. The assessment roll of the town settles the matter, and the trustees cannot vary the amount but from some knowledge of an alteration after that roll was made out, or to correct some known and acknowledged error.--Id. 342.
Where land owned by the same person is situated in different districts in the same town, but all included under one assessment by the town assessors, if all the land is of the same description, and was actually valued at the same rate per acre, without any variation on account of improvements or otherwise ; or if it appears on the roll at what rates the separate parts were valued, then the valuation of the portion situated in any particular district may be ascertained by the trustees from such last assessment roll. But if the valuation by the town assessor was general, and the land was of different degrees of quality or value; or if a dwelling house, or other improvements are situated in one district, and none in another, a new and original assessment must, in such case, be made by the trustees, giving the notices, &c. and proceeding in the mode required by law.- Per SPENCER, Supt. Jan. 1841.
Unless a reduction is claimed, or some departure from the last assessment roll of the town becomes necessary, trustees are not required to give notice of the assessment of a tax.—Com. School Dec. 40.
Land purchased after a tax is voted, but before the tax list is made out, must be assessed to the purchaser if he resides in the district.-Id. 8.
Persons leasing specific portions of a lot are to be taxed for so much as they lease.-Id. 16.
Persons about to remove from a district must be included in a lax list, if they are actually inhabitants when the list is made out.-Id. 66.
A store and lot must be taxed in the district in which they are situated; but goods in a store are to be taxed in the district in which the owner resides. Real estate is taxable where it lies, and personal property where the owner resides.-Id. 71, 86.
Bridge companies are taxable in the district where the tolls are collected.--Id. 74.
If a person owns two farms, and the district line separates them, and they are separately occupied, he is liable to be taxed for each farm in the district where it lies. But if they are occupied as one farm the whole is taxable, only in the district where the owner resides.-Id. 81. And see ante.
The general rule is, that where a new district is formed, and the line intersects a farm, the whole farm is to be taxed in the district where the owner resides. Separate tenancies, are however, exceptions to this rule. When a part of a farm is leased, it ceascs to be an entire possession, and the part so leased must, with regard to taxation, be considered as following the residence of the lessee or tenant. Id. 103.
The vendor of a farm remaining in possession is liable for taxes assessed on it.-Id. 83.
Trustees are bound to know the condition of the taxable property of their district, so that in assessing taxes no person shall be improperly taxed.--Id. 108.
The toll-house and gate of a turnpike or bridge company, including a lot no more than sufficient for the accommodation of the toll-gatherer, are necessary appendages to the franchise, and taxable as personal estate in the district where the principal office of the company for the transaction of its business, is situated.-Id. 135.
Two or more taxes voted at the same time may be included in the same tax list.-Id. 158.
If a taxable inhabitant sells his farm and remains in the district, he is liable to be taxed on the amount of the purchase money paid, or secured to be paid, as personal property, and the purchaser is taxable for the farm according to its assessed value on the last assessment roll of the town.--Id. 285, 342.
Trustees must include in a tax list every taxable inhabitant residing in the district at the time the list is made out.-Id. 109, 342.
If before a tax is assessed, the trustees ascertain that the whole amount voted will not be required, they may make out a tax list for a smaller sum.- Id. 342.
If an inhabitant removes from a district before the end of one month after a tax is voted, and before the tax list is delivered to the collector, he cannot be included in it: the tax list, while remaining in the hands of the trustees, not being complete ; except in cases where notice is required to be given in pursuance of law.-Id. 357, as subsequently modified by YOUNG, Superintendent. .
A tenant is taxable, whether a householder or not, for land occupied and improved by him. He may board out, and yet if he hire the lot and improve it, as a tenant, he is taxable for it.-Id. 155.
The temporary occupancy of a house, on a farm, by a person hired to work it by the month, does not, however, constitute such a tenancy as to subject such occupant to taxation for the farm. He can be regarded only as agent for the owner.—Per Dix, Superintendent, 1837.
Where trustees omit to include in their tax list property legally subject to taxation, no person can take advantage of such omission, on appeal or otherwise, unless he has specifically pointed out the error to the trustees, and required its correction.-Per SPENCER, Superintendent, 1840.
Where a person assessed for a greater number of acres than his farm contains, omits to claim a reduction when the tax is assessed by the trustees, he will not be relieved subsequently on appeal.-Com. School Dec. 341.
Trustees, guardians, executors and administrators are taxable in their representative character, where they reside, for all the personal estate or property in their possession, or under their control, belonging to the cestuique trust, ward, testator or intestate whom they represent. By $ 10, 1 R. S. 391, a deduction is to be made by the asses. sors for debts due from the individual assessed, in his representative character, as specified in Ø 27, 2 R. S. 87. It is in the power of such trustees, guardians, executors or