62 STATION BULLETIN 346 



In the earlier years there was a tendency among- most boards of 

 selectmen to appraise taxable property at considerably less than full 

 value. This makes the tax rate higher than when property is assessed 

 at full value. Therefore, tax rates during the earlier years, due to 

 low appraisals, were higher in relation to expenditures than during the 

 later years when assessments generally were nearer full value. Thus 

 the difiference between the property tax burden in 1913 and that in 

 1938 is greater than the respective tax rates indicate. However, there 

 is no evidence that these differences in assessments between earlier 

 and later years would necessarily affect the tendency toward a broader 

 distribution of tax rates. The fact remains that either the tax system 

 provided for buying public services does not give uniform distribution 

 of the burden among the people or differences in ta.x burdens can be 

 accounted for by variations in attitudes of the voters, or both. 



Other Local Taxes 



In addition to the property tax. there are two other types of taxes 

 levied and collected by the town, namely, poll taxes and national bank 

 stock taxes. 



Public laws provide that: 



A poll tax of two dollars shall be assessed on every inhabitant of the 

 state from twenty-one to seventy years of age whether a citizen of 

 the United States or an alien, except paupers, insane persons, the 

 widow of any soldier, sailor or marine who served in the army, navy 

 or marine corps in any war in which the United States was engaged 

 and others exempt by special provision of law. 48 



In 1913 the state legislature fixed a definite poll tax of $2 per 

 head, but previous to this time a poll was treated as propertv and 

 was assessed arbitrarily at $100. In 1919 the poll tax was increased 

 to $3 for local taxes, and then an additional poll tax of $2 was added 

 to be paid to the state treasurer to meet a $70 bonus to world war 

 veterans. In 1925 the poll tax for local purposes was reduced to two 

 dollars, its present rate. No particular use has been assigned this 

 source of revenue, and it is therefore available for general use by 

 towns and cities. 



Poll taxes are due upon receipt of a notice from the town tax 

 collector. There is no penalty for late payment as in the case of prop- 

 erty taxes, although a few collectors add poll and property taxes be- 

 fore computing the amount of penalty on delinquent taxes. People 

 are required to exhibit a poll tax receipt, or evidence of exemption, 

 when applymg to the town clerk for a motor vehicle license. An oc- 

 casional town permits "delinquent polls" to work on the highway as 

 a means of payment. 



In addition to taxes on the real estate of national banks in the 



town or city where located, national banks are required to pav to the 



owns or cities where the stockholders reside a tax of one percent on 



the par value of the capital stock. This is paid directlv to the local 



tax collectors. The revenue so obtained is available for the general 



"Revised Laws, 1941, Chapter 73. Section 1. 



