52 BOARD OF AGRICULTURE. 



agencies of the Government as to amount to a prohibition of their 

 sale in the State — a tax might be levied equal, or greater, than the 

 interest, and if all the States should so discriminate against them, 

 the power of the Government to raise money for its support or de- 

 fence would cease. 



The Federal Government is also without power to tax the cor- 

 responding means and agencies of the State officers, for the same 

 reason. 



An importer of foreign goods, in his capacity as such, is not the 

 subject of State taxation, and his sales are exempt, because he pur- 

 chases, by the payment of a dut}-, a right to dispose of the mer- 

 chandise as well as to bring it into the countr}', and the tax, if it 

 were admissible, would intercept the import, as an import, in the 

 way to become incorporated with the general mass of property. 

 But when the importer has sold the imported packages, or has 

 otherwise mixed the goods with the general property of the State 

 by breaking up the packages, it then becomes the subject of taxa- 

 tion. 



Thus, we perceive that a ver}' large amount of personal property, 

 the wealth of the State, ma}-, and does, both legitimate!}' and eva- 

 siveh', escape taxation, in the municipalities of the State. 



Having given the reasons, as fully as the limited time taken from 

 my business would permit, why taxes are assessed in our municipal- 

 ities, and upon what propert}' such assessments are made, I will, in 

 conclusion, ver^' briefl\' state how the}' are assessed, and 



I. There must be legislative authority for ever}' tax levied, with 

 the rules under which thev must be levied. 



Each municipal tax will contain, besides the sum voted by the in- 

 habitants of the town at their annual meeting for municipal purposes, 

 its proportion of the State and county tax. 



The amount of the State tax is fixed biennially by the Legislature 

 and apportioned to the different municipalities in the State by the 

 State Treasurer, upon the valuation of the towns, as fixed by the 

 Legislature at the decade next preceding the assessment, and that 

 sum so to be assessed is, before the month of April, each year, 

 sent to the assessors of each town in the State. 



The Legislature also determines the amount to be raised by each 

 county, each year, for county purposes, and the county commission- 

 ers each year apportion that sum to the several towns in the county 

 and forward the amount to the assessors of each town. 



