MUNICIPAL TAXATION WHY AND HOW. 53 



At the annual town meeting in March the voters determine how 

 much mone}' shall be raised for schools — which shall be not less 

 than eight}' cents for each inhabitant according to the last preceding 

 census, — how much for highwaj's and bridges and other necessary 

 town charges, &c. Sec. 91, chap. 6. 



[The speaker here illustrated the method of making assessments.] 



The assessment when made is committed to the collector for col- 

 lection, and when collected by him turned over to the town treasurer, 

 who pays it out upon town orders drawn upon him b}' the select- 

 men, and no money ought to be disbursed in any other wa}', except 

 the State and county tax, which ma}' be paid by the collector. Par- 

 don me for one or two practical suggestions. 



I. Every collector ought to be required to complete his collections 

 within a 3'ear from the date of the commitment, excepting, of course, 

 where he is obliged to seek his remed}' by sale of the real estate. 

 And as a penalty for not so collecting he should be allowed no com- 

 missions on taxes collected after the expiration of the year. 



It is no kindness or favor to any tax-payer to extend his pa3'ment 

 bej'oud the 3'ear. If he does not pay within that time, he will be 

 less likely to pay the taxes of succeeding 3'ears, when two or three 

 are pressing at once, and the result is an abatement of all. 



II. TOWN REPORTS. 



A report of the financial officers of a town ought to be so clear 

 and simple that every man of ordinar} understanding can analyze 

 and rectify it, otherwise the expense of printing it for circulation 

 among the voters is a useless expenditure. The Legislature so in- 

 tended — Sect. 38, chap. 6, R. S., and sect. 1, chap. 359, Laws of 

 1885. It is surprising how few of the accounts in town reports can 

 be made to balance, even b}' experts. It became necessary for me 

 professionally, within a 3'ear, to examine the printed reports of 

 twelve towns, and I found the accounts of one, in them all, that would 

 balance. Ma3' I be pardoned for stating an annual account, or the 

 form of one, for 30ur consideration to be made b3' the municipal 

 officers. The statute requires that they shall state in detail the 

 indebtedness and resources of the town. Assuming that the report 

 of the preceding year gave that correctly, we will make the report 

 for the next annual meeting — charging the selectmen with the entire 

 assets and creditinoj them with all disbursements. 



