No

ers and the two

prior abstracts.

Personal knowl

Owner's state- Largely from

rule. edge of Assessors ment is usually owner's state

who are governed by taken.

When ment.

existing conditions in doubt exists per

fixing values, such as sonal examina-
improvements made tion is made.

on land and buildings

or appreciation in
value of adjoining
property.

Prior to the last as- None Except Sworn list rule. sessment sworn lists sworn lists, and and inquiry. were depended upon. inquiry when in

At the last annual doubt.

town meeting the As-
sessors were instruct-

ed to examine all,
property.

No

*The statement is made that in this town all the poll tax is collected for the reason that none are assessed against citizens other than those liable for property tax.

No By Assessors' a c

ment of owners as to average stock for the year.

Sworn list of Sworn list of

rule. quaintance with the owner and in

property and inquiry quiry.
made of others.

owners.

Canterbury, 100 No.

No Only by inquiry of rule. owners.

Assessors' judgment and inquiry of owner.

Inquiry of

owner.

No

Judgment of As- Bank and Insur By the aver rule. sessors, based onance stock as re-age amount of knowledge of im-turned to Assess-goods on hand provements made orors at its market during the year depreciation in value.

value.

rule. Assessors, when im-sessors.

provements are
known to have been
made, and in cases
where complaints
have been made of
over valuations.