so STATION BULLETIN 346 



Classes of Taxable Property 



Not later than July 1 selectmen are required to report to the state 

 tax commission a summary of the town inventory of all taxable prop- 

 erty. The commission in turn tabulates these values and includes 

 them in its annual reports. Table 9, taken from these reports, shows 

 in a condensed form the groups of taxable items with their total in- 

 ventoried valuations and the percentage distribution of each group 

 by hve-year periods from 1914 to 1939. The purpose of selecting this 

 period is to bring the information near to date and to eliminate earlier 

 \ears prior to the creation of the state tax commission whose efforts 

 toward equalization of assessments were not effective until sometime 

 after 1911. Moreover, in 1913 the state legislature fixed a definite 

 rate for taxing polls at $2.00 per head, thus eliminating polls from the 

 property list -in which they were formerly taxed at property rates on 

 an arbitrary valuation of $100 per head. 



Table 9. Distribution of New Hampshire City and Town Inventories of 

 Taxable Property as of April 1, by Five-Year Periods, 1914 to 1939* 



• Annual reports of the state tax commission. 



