^ r V V V V T Kat*r*ni at th* Putnam Pont Ofcc* VOL* AAA* *■• 11 newd-dM*matter. A WEEKLY FAMILY PAPER --- FIGHT PAGES. PUTNAM, CONN„ FRIDAY, NOVEMBER I 1908 NO 46 '~The Putnam Manufacturing i'o. ' the old shingle rocf of JJ miU with a *b««‘ iron one ‘ Mae -sabin of Hartford was | Sfu#1 ol her parents on Florence plover Sunday. >1,.-Bessie t hamplin of Bradley ^ ,e«iU y entertained Miss Kath Leavitt of Worcester. _Vrs J F. Russell of Woodstock e'ht guest of her son. Judge F. F. I Rawell on Grove street. _Bev. B- F. Benoit will preach in jaTBaptist church this city. nextSun jav afternoon at 8:30 o clock. l\ir. and Mrs. Herman B. Chandler «! Worcester have been the guests of Srs.EUa Clarke. -Frans Davenport of Providence ■tm been itbe guest of his parents in Pomfret for a few days. -Ernest Lacroix, who played on the local base ball team last season, Is crit ically ill at his home in West Thomp son -George Pavignon,conductor on the local trolley line, has resigued.and will be employed in Danielson as a book keeyer. -foot ball scores of all the big col iescganies will l>e announced at the Saturday evening performances at the Bradley theatre. -Kev. ami M rs. F. I>. 8argeat leave November - Ul, for a stay of six weeks In California, making the trip on ac count of the health of Mr. Sargent. -{Sullivan's tish market on Pomfret areet has been closed by an attach ment placed by Boston parlies for a claim of f—M. -The Womans Relief Corps will h»ve a supper and sale In A. O. H. hall on Friday afternoon, Nov. 17th, from 130 until 8 p. m. Sec’y. -The improvements on Sunnyside street have been completed. Also the laying of a new concrete walk and curbing in front of the J. A. Dady Cor poration's silk mill. -Mrs. \V. H. Holmes and son Rich »rd returned to their home in Wester ly on Monday. They were accompan ied by Mrs. Helen M. Willey,who will arake a week's visit. -The annual memorial service of Putnam Lodire of Klks is to be held in their lodge room this year, and will be mended by only members of the order, the public not being invited as has been the custom. —B. W. < arjienter of Somerville, has purchased the brood mare lldetoof Jolm II. Geeson, tlie price paid oeing said to l>e ssiio. Miieto was bred at the IVmfret Stock Farm, and is regarded as an excellent mare. -The members of ( argill Council of the Knights of Columbus, Hre to go to Pfceoag next Sunday to witness the fcinitrringof the third degree ujhjii a <;*« of candidates by the council in that place. -The following appointments have teen made for the new rural delivery »ule> in Putnam: Route'.—Carrier, Herbert H. May Mfd. Substitute, J. Henry Maynard. Route 4—Carrier, Bertrand H. An ottws. Substitute, Joseph Potter. -Putnam is a stirring and a pros perous city, which the panic did not Week to any jierceptible degree. On Mother page we give the amount of iTn-fers of pro]n ' unday in a dazed condi *uh hi •“W- He »od r,:,< * 6b?ht, an, Kfedone —Nk. T*,. '*•- hi ace and head cut and aimed that he had been *d by three men Satur that in the fight he had he men in the arm with Willimantic police on d Claude Sherman of alley, k. wjjo ba. O’Connell in the town of Cnion,Thursday,charged with violating the game laws. The princi pal charge was that they had in their possession more birds titan the number allowed by law'. Willis had a charge of snaring and trapping also against him, and w as fined *20 and costs. Cur tis also paid a tine of *20 and cosjs. Martin andScranton were *15 and costs each, and Dimock *10 and costs. The cases were brought by George T. Math ewson, commissioner of fisheiies and game. William H. Geete of lhoinp. sonville represented the state. K. H. Fisk of Stafford Springs appeared for Dimock, and John Buckley of l nion was counsel for the rest. The e\ idence was secured by E. Ginn Pease, Kjtecial game protector. —The highest court of Connecticut has declared that dogs have rights that human beings must respect, and it is a righteous decision. A fellow in \\ il limantic thought he would amuse him self by tormenting a good-natured bull dog owned by a neighbor. Finally he lifted the dog up by the ears and blew cigarette smoke into his face. The dog resented this last act and bit the fellow in the face. He died soon after. The owner of the dog was sued for dama ge* and was beaten in the lower courts, and the case was csrrted up until It reached the court of errors. The claim for damages was based on the provision of the law that the owner of a dog is responsible for the damages it did, and there is no provision for any provoca tion. It was decided that annoying the dog on the premises of its master was an excuse for the biting, and tbe Injured man was at fault for what hap pened to him. BIB ,h* Oro»T«>»rd«IM The Taft A Sherman jollification, in theUrosvenordales. la*t Saturday eve ning was a great success, well planned and well carried out. it reminded oneof political campaigns of old, bands of music, automobiles, ’busses, marchers with torches, red fire ect. There was incessant din of enthusiasm in the long line of marchers, and all along the line of march residence, had been decorated and illuminated, and the procession was cordially received. Among the guests were Hon. Charles h. i*m&. Senator-elect, and H. H. C handler of Thompson Hill- Many from neigh boring town* took part and were we. entertained. Refreshment* were serv ed in the pavilion. Pbtnan Business Men's Association Ta\ Commissioner Corbin s Address. * >ne of the an*.t important martinis of the Association was that held Tues day evening, w hen nearly one hundred of our leading citizens were present. George K.Shnw stated for the execu te e committee, that they were plan ning for some stationery for the Asso ciation, with a picture thereon of the i railroad showing the great number of! freight ears usually there—bearing out hhat ex-Mayor Multan and xation Agent Jewelt had reiwrted relative to the importance of Putnam as a ship i ping center. President \N heaton then spoke of his recent trip to the Fair, and said: “I can assure you that what I saw at the Fair was a grand sight. It was a very inspiring thing to see a thousand representative business men ' of the State gathered together. They j formed in line in front of the grand ' | stand, marched around the track and then arranged and had a group photo graph taken. The outcome before the 15,ink) people present vas a very animating sight. It was merely an outing. The visitors were met at the station by the Dan bury Business Men’s Association ami well cared for. We had a line time in seeing and enjoinglhe Fair, w hich w as a big thing. “At the meeting of the State Bust* ness Men’s Association, in New Haven 1 on Oetooer 16th, Richard Gorman amt | myself were present. The attendance w as general from all over the State, and quite a large amount of business w as transacted. There was an inter esting discussion relating to the pack age postal delivery. It was gratify ing to be present and to know that Put nam was represented in the relate Asso ciation. ” President Wheaton said he thought it well, if the members saw tit, to aj> poinl judges to decide on the merits of the presentation of the question to be discussed. Messrs. L. H. Fuller, Ed. Multan and Mayor Mctiarry were then ap pointed judges. Tax Commissioner William H. Cor bin was then introduced and spoke in part as follows: Mr. Wm. H. Carbln'a Adtlr****. Mr. President and Members of the Bu siness Men’s Association: 1 thank you for this opportunity of being here present tonight. When a I body of intelligent men Invite me to ! address them regarding taxes, I am alw ays glad to accept. The subject of taxation is, as a rule, rather tiresome for most people. They don’t like it. They pay their taxes grudgingly and want no more said about it until the next year. Thai is not as it should be. It should be talk ed over in order to see if they cannot arrive at lietter methods. Methods of taxation have existed since tile time of the Romans. But you have not the time to listen to a history of taxation, and I will come right down to the present time. In Connecticut our system of taxa tion is one to be proud of. The more you study it the belter you like it. He had made up his mind that Connecti cut had more desirable methods than any he hail ever heard described. The first point is freedom of consti tutional limitation of taxation. Our | Constitution doesn't mention taxation, but gives broad rules governing it ail. All taxes are regulated by statutes In a speech by OovernorSwanson,of Virginia, at Connecticut Bay at the Jamestown Kxpositlon, he said that | the Connecticut Constitution was the best example of government by the consent of the governed that he knew of. < ((her States have the same tax equal ly on all kinds of property—that is, real estate, personal property, stock, c-edlts, and other ctioses in action, and it makes the people perjurers if they will not submit this intangible proper ty. o And they are trying to change their constitutions to make taxation different on various kinds of property —the same as we have in Connecticut. Another thing la the desirability of exempting farm products. We never think of taxing them here. Also liber al exemption of mechanics tools, house hold goods, etc. He spoke of the man ner of taxing railroads in this State by what is known as the Connecticut method. Also of the manner of tax ing corporate stock, which was not taxable in the hands of the individual holders, as the corporation Itself is tax ed the same as individuals, and tne tax is distributed lo the different towns in proportion to the amount of slock there held. Money and chose* in ac tion. if registered in the stale Treasur er - ortioe, are subject to the four mill rate, but many do not so register, pre- ; furring to pay the local lax either be- j cause they are philanlhroptcaUy in- j dined or because they do nol know oi the other method. There are two kinds of people who iiav taxes—thw»e that are willing to pay a fair rale on a farr basts, pror.d £g their neighbors do the same, and , lW who want to pay the smallest I possible amount liefore l«» they ux- j *1 the income yielded by the land, -o , that whatever the individual could ( produce was subject to the Ux. In 1513 this was changed, and property * as taxed for a small amount. In Ist*1 it » »s taxes) for its full \ alue. The law sloes not require that you put a s' alue on your property, you can lea\ e that to the assessors, ii you wish: it limply requires that you make a Itst. The theory that every able-bodied man should l>eai a certain minimum portion of the government expenses, was tlrmlv held by the early inhabi- ' tan ts of Connecticut. The protits of any and all lucrative profesaions, trades and occupations, ex- [ rep: husbandry ami common labor for f hire, were taxed under w bat w as called the “faculties and Income tax.” In; 1*H0 a law was pntse-i requiring all property to be listed at its true value. The present financial system of Con necticut may be said to date from 1*60 and 1S61, when It itras provided that all property not specitically exempted should be taxed, and w hen personal taxation was restricted to the |>oll tax. In 1*06 the present penalty was estab lished of adding ten per cent for not returning a list. The ine<|ua!ilies in the valuation of the different towns on which the State tax was laid has caused the Stale to appoint commissions at various times to inquire into the subject of taxation and to report what changes they con sidered necessary. The meaure of re lief which this commission recommen ded w ns the appointment of a Tax Com missioner. Another commission was apixiinled in lsx-1, consisting of Judge Simeon K. Baldwin, Senator Isaac \V. Brooks, Charles Hopkins Clark, the laic Morris K. Tyler, and live other representative citizens of the Slate. Tills commission made a thorough examination of the entire system of taxation of the State, and reported their findings In Janua ry, 1H87, in a very definite and com prehensive treatment of the subject. They submitted several bills near ly all of which have finally been adop ted with few changes, including the inheritance tax act of 188#, and the Tax Commissioner act of 1901. The purpose of the latter office, as recommended by them, was to “ in crease the State revenue by the general su|iervision of Its assessment and col lection, and to adjust the State taxes between tlie towns on a basis of great er fairness and equality.” When, however, the recommenda tion of the dittereut commissions was actually incorporated into a law, and the ofiice of Tax Commissioner created; | in I lull there was no State tax, and tlie purpose for which the office was to la* ; created, “to increase and adjust the I State tax in the dilierent tow ns,” was ! entirely lacking. j The largest state revenue—over a I millon dollars—comes from the rail roads. Then comes incomes, insurance companies, etc., amounting in all to which is the State income outside that from towns, with the ex ception of the military tax. There is now no State tax collected, and proba bly will not lie, although there could be by an aet of the Legislature Ttie local or town revenues of tire State are derived from the general tax on real estate and jiersonal property. All property not exempt is liable to taxation providing it is so specified in the statutes. The towns also receive a portion of tire one js-r cent, corporation tax based on the number of shares of ' stock owned by its residents. Kvery male js.*rson lielween -1 and ,0 years unless exempted, as provided, is liable for a poll lax of one dollar, and all male citizens liable for military du-1 ty between 21 and 1 > years of age with j certain exemptions are liable for a lax | of #2. Tlie statutes provide that all projierty shall beiassessed at its “pres ent true and actual valuation.'1 This is construed by the statutes to mean “the .fair market value thereof.” A large number of the towns in the Htate fall to follow the statutory require ment* tn this respect, through a possi. ble delusion that a low grand Hat means a small tax, or because of the ancient drew! slid present fear of a state lax. In seporta to the Tax CennMMwr last spring 58 of ribs 188 towns, an in crease of II towns or 34 per eent., claimed an accessed valuation at MW per cent-, 8 an alleged full vsluetandmany towns no account whatever of ^ material tint manufactured slock on hand. The rate of taxation in the diStnU low ns throughout the State \ arte* from 6 mills to So mills, the average being about 1 ; mills, ami ii seems to be true that the higher the tax rale the lower the percentage of assessed value to fair value of the grand list. Section S.'SJ Of the i tenoral Statutes provides that real estate shall tie set in the list at their "present true and actu al \ aluation.” Section S>it provides that personal properly shall is# set in the list at their “tlien actual valua : tlon.” i Section itlT provides “that the pres ! out true and just value of any estate | shall lie deemed by all assessors and boards of relief to be the fair market value thereof, and not its value ala forced or auction sale." By the use of the word “fait” ,the statute evidently Intended a valuation that was just to the tow n and state as well as to the properly owner himself. As given aliove, therefore, the stat utes of the stale require the assessor* to value proiwrty on the basts of a fair market value. The SupremeCourt In White v sTuwn of Portland, tilt Conn.: “On the whole it is a serious question whether the low ns should not l>e required to con form strictly to the statute,and wheth er the courts can lake conn I ranee of and enforce any other rule of valuation than the statutory rule.” \side from statutory requirements there are many reasons for such valuation of property by the assessors, it establishes a dell nlle basis, is likely to remove Inequali | ties, is fairer to the small property hoi- j der, and is of definite advantage to the town itself. Where a low basis of val uation is followed, a liixh tax ra>; rate Is almost Invariably present. This Is he'd as lieinx objectionable by new comers, for while they may be assurrd that the projierty is valued on h low basis, mill although they may feel sum that »ueh a basis Ih followed with the ohl residents, they are never i|utle eon vincetl that their property would he put in on the same alwolute basis. A low grand list based on a fair valuation ought always ui carry with it a mode rate and even low rale of taxation. In such an event the pro|>erty 'owner that wu* paying a fair tux before w ill not pay any more on this basis, ami if the properly is ineieased in value, which w as too low before, he w ill pay even j less than he did under the other ays i tom. The old excuse of fear of Stale ! Tax for the low valuation has Ik'Cii dis i dpaled and many of the towns in the state l>egin to realize that It Is for their own advantage to have a fair grand list and la a positive advantage to have a grand list based on a low |>croviitage with many ineijuaiilieM and a high rule of la xation. On Is/inR informed by » mini In Hurt ford that over in Now It* von where the pro|ierly tiad been assessed to fair val uation, the |>eo|de were dissalislicd, I w rote to leading business men in the three cities of New Haven, Water bury and Hridgeport, and inquired how the new valuation worked and received fa vorable rejrliea in every instance. (The speaker read aome of these replies.) flTNAM. The reports of the tax officials of the town and city of Putnam Rive evidence that the altali* of Isdh inunicipaliliea have been conducted in general in a business-like manner. Vour last town report shown a reduc tion of indebtedness which Is certainly commendable, taking into considera tion ttie increased demands for public ex|ieiidilure*. The collection of the general pro|>erty taxew has lieen done in an crticient manner, and you have a < comparative small amount of unoul- j leeted taxes. Your eomhlued tow u and city tax rate U somewhat higher than the averuRe IhrouRhoul the Slate. The Rrand list of the town in IW was *U,u:so,Ktd, and the Rrand list Octo ber, linn, as returned to the Tax tom inissioner, was J*i,VJHIt, White i| lit rue that ■ large amount of this ilacrttM has eoma from the hip etepa.H la equally true that many af the ratal towns In the Hula have shown a much greater Inereaae than Putnam during the earns period of time. There seems to be no record of any definite revaluation of the entile town since lie incorporation. Your amassed valuation m reported by the aaaeaaors to M 2-4 per cent. Prom other reliable sources I sin ad vised that Wine of your central busi ness property to in at considerably less than Oily per cent. it to true that In any town that has not had a revaluation there to bound to I »* great ineq-jalltie*.*ume properly be ing put In on a much higher basis than other property. [ Kven assuming that tire estimate of 4»i 2-4 per cent- i- correct, wilii an in crease Ut a fair valuation bruls.lt would be posdlbie for you to raise the same j amount Of money by taxes on »uch an increased grand list will) a total town and city tax rate of about io milts In pisee of 14 mills m at present, to ad-j dition,whenever a lown has male a re vaiuaUon.ttie grand list on a fair value ba»U has In every case exceeded ilia i highest estimate. The following (own* have revalued Uieir properly ibis part year, with a corresponding reduction In Ux rate: 1 In many other towns the increase of the grand list this part year ha* result- j ed in a very material decrease of the tax rate. I Town* TV): oest. itscivMOS! lav millet wo N o t fol k New mg ton suitield \\ alertow It W oodbridge W uukH Ih-thel Westport Oxford ISti MU too 71 W an 4* 17] mills to 0 | 14 mills to > | H mills to s 1 lit ftlills to k I 14 mills to si It* mills to 14 174 mills lo 1£ It mills to s •Ji iitiils lo lb j Tlw Sutif,dt) >r lown government ! rei|Utre* n certain amoiinl of money lo meet iHfis'*ry expenses for, Ilit sb»o-i loie Interests of the public at large Almost every one Is willing to pay fair tax, provided only that he can be as i surest that his neighbor is paying at i the same rate on the same tvasi* of % al nation. While the general statutes provide the manner In which this may is- done, the actual a|>|>ltcalion ami ex edition )>f these laws rest upon the dlf ferent communities themselves. A low tax rate, a grand list on tile basts ofa talr value, fn*|uent revaluations w hteh will eliminate lne-|uallltes,small amount of outstanding taxes,amt keep ing the expense* within the income is an tv two lute indioHiton of a practical business administration. The reverse, however, as is found In many tow ns,l* greatly t.) Is- deplored A high tax tale, low grand list, flagrant Inoj lalt lies, an increasing debt, and too many I uncollected taxes arc Indication* of In rlttdrnl business inrllHvln, liul arc an uimeft"oatv burden In Iht' tax payer*. I cannot see why taxation is not therefor** the most tni|sirtanl matter tn any eommuntty. It i** tin* foundation on w htch every structure I* reared. VII Itustwes-s MenV Associations tn thli : state should make taxation a subject ! for their •.(H'elal consideration. I'hey j xltou111 have a standing committee on the assessment ami colwllvn of laxea, w hose duty It ahoulil la* to le|airl to the association every month relative to the work of the assessors, the equality of valiiationa, the coo|ieration or Inter ferents' hy the Hoard of Kelief with «Itt eienl work of assessors, Hint the efforts ta'itiK made to bring tn uncolleeted taxes. Different method* of taxation should also ile discussed; together with desirable changes In our priwenl laws, with ao oeeasioual address hy students I of the subject. Tills ia bound to pro. duce a totter understanding of the statutory rc*|ilircments, more etllelenl work by the taxing ottlctala, unit desi rable change* In our laws by the repre sentalivea in our IjOftatature. Much a policy on the part of the iltllerent Mua tneaa Men's Associations would un doubtedly secure the hearty coopera tion ol the Tax t'oininlaaionera. When Mr. t'orbin finished, he was asked if I’utnain should take the Ini tiative In raising its valuation, w heth er or not It would Increase the Hlate anil county tax beyond that of other! towns in the county. He replied that the tax was assessed on the Slate valu oiIon, and so, If I'uinaiii put Its valua tion up, I he Hoard of ei| nali/iillon would correspondingly Increase the valuation in other low ns in the coun ty. lie was also asked how to value n business block, and replied that lire ls-s| way was lo take tire opinion of three intelligent, men I Asked whether It was fair to tax | manufacturer* an much when they were losing money ns w hen they were prosperous? lie |Hilnte<*-**d for full or partial value. < I might al»o argue era lawyer. have a natute, pa**ed in l»aio, which la prac tically an now rnntwnl. It rhouid be enforced. If it U a bad law It* enforce ment will cauve iu repeal. When your a-wemed valualian i* 3-3 percent, there l* great danger of unetjualisa lion. There arc, then, three rwaaona for favoring a full anwamenl: a aenti mental reaaon, the danger of unequal! zatton, and Me law. l.awver_K. M. Johnson said: My brother Torrey said he had Um wind taken out of his salt*. I have a motor lioat and oar no sail*. I *o a-ked to speak on this question to night, ami which side t preferred. t replied I could speak on either or both side. If necessary. Mr t'orbln has spoken to you from a large *tand-|>o»nt. We aro member* of a farming and manufM luring community and must look at this question from a narrower stand* point than they do in the large cities. The t'ommlxatoner didn't take Into consideration human nature. I ant well acquainted with the collection of laves. From a bov I have seen taxes collected have stood back of the table and sen the money forked over, and I tell you It was not the time for a joke or passes upon tire weather—tt wan a funereallslle occasion. Men won't pay taxes unless they have to. People be lieve It perfectly right to avoid paying taxes, anil they think they are Jusllttevt In making their tax as low as possible without wilfully lying about It. Start ing with that assumption, you cannot trust men togive the correct valuation of their property, It ninut t>«) ilono hy moo who have •.kill mul honesty. You ntniiol nit It thine thorouKhly li.v loo ill ortU'UU. Home property owners nr* bouml to escape, hut it It iteuerally the small property owners I list net pinch eil. The small iveoplo are over-taxcrl mol the larger ones are not taxed suf ficiently. In the case of the fanner, you can see all the property he owns — Ills there spreail out la-fore you; hut this Is trot *o In the ease of the IiIk cor poration*. Personal pro|*)rly most al ways ese*|K's, ami It Is not c.x|SH,'lctl to net It In. What lx m tux but the payment of ex|>eiiw>» iif the town? What dtttVrenoe does the v alualliui make? We inuat mine the neceaaary amount to pay ex* penaea anyway. They aay out valua* tlon ha* not Increaaed. It haa: It I* put in low, that'a all. Thia la a fanci ful consideration. Are there any Ine ipiallllea? That la the point that af fect* our elty. A man coming In her* knowa what It la taxea will la', If you tell him that property valualiona are put In low. I don’t nee that Ineipialt tlea have anytluiiK to erly owner Is assessed, ami • It ought to lie published In our town re |sirt. If this were so there Would be a rising public sentiment that would do maud a I idler euuaihcallon. Aa It la now, you don't know what 1 arn pay* lug, nor do I know what you am pay ing. And we put rnen In ofltoa to ma nage our affairs and to lytnd our mo ney, who cannot tbemselvas make mp ney nor manage their own aAfra suc cessfully. Aa Ur. LaKue onaa aatd: “Wake up, Putnam, Wake up!” Mr. U. A. Hammond aatd; “Whan I learned that after lbe town of Putnam had sent lo the amount of Its grand list to the Hlate authorities, who In creased the amount over n million dol lars, I resented It. I raked myself by what authority It waa done. Mr. IJoe Mn baa ana we cod and explain ad that. 1 am athamed of Putnam, andean only hope that whan Mr. Corbin visits aa In lha future wt will be a four million dollar town Instead of a three million dollar mm. Tha riwUnt than elated that ha bad an Invitation from tha Preaidaat of tha Hum Board Trada, Mr. I'band lar, at Norwich, tor tha Putnam Aaeo* elation to rand da lag atm to Ita 19th an nual meeting In that attjr. on Wedne* day. Tba following member* wara ap. pointed: President E. M. Wheaton, Ho ereUry L. O, Willtama, and Mr. r. K. Clark. Mr. Hhaw aatd he had a oouimunlee Uon from the firm which atart«l t-» build a factory in ihi* city, but aban doned It owing to tile bualncaa depre* alou lent year. Their budnexa U in i creaiiug and they are now running full : time, and Intend to eompleia their fac tory in Ihi* city in tba »priug. They will employ from HA to '*> hind*. Thla enterprise will add *-jl>,UU> to Putnam'* Grand Idet. The J udge* rendered their finding tn favor of the altlrrneUse »ide of the n*> lotion, in that foil and fair Ux valua tion came* wjualUalloo with It, and tiika would of neeeeeuy carry with it •