PREFACE.

This annotated compilation of laws relating to the general subject of taxation is made in response to an expressed desire from many taxing officials throughout the State, for the purpose of presenting the Revised Statutes and the various amendments since 1902, in concise and convenient form, and of thus securing a more thorough familiarity with the actual wording of the laws and the better execution of the same.

All the laws relating to the subject of taxation in the local units of government such as towns, cities, boroughs, school districts, and counties, are included in this compilation, which is designated as Part One. The laws relating to taxation by which the State derives its revenue are included in a compilation which is designated as Part Two.

The familiar section numbers of the General Statutes have been retained wherever possible and other consecutive paragraph numbers have been supplied for convenient reference.

By means of the comparative section table on page 75 the location of any section of the General Statutes relating to local taxation may be readily found.

The calendar on page 72 gives a list of all dates in the year on which definite action is necessary by taxing officials as provided.

Www Corbin

State Capitol,

Hartford, October 15, 1907.

Tax Commissioner.

THE people of Connecticut acknowledging with gratitude, the Preamble. good providence of God, in having permitted them to enjoy a free government, do, in order more effectually to define, secure, and perpetuate the liberties, rights and privileges which they have derived from their ancestors, hereby, after a careful consideration and revision, ordain and establish the following Constitution, and form of civil government.

ARTICLE FIRST.

DECLARATION OF RIGHTS.

That the great and essential principles of liberty and free government may be recognized and established,

We Declare,

rights.

cal power.

SECT. 1. That all men when they form a social compact, Equality of are equal in rights; and that no man or set of men are entitled to exclusive public emoluments or privileges from the community. SECT. 2. That all political power is inherent in the people, Source of politiand all free governments are founded on their authority, and instituted for their benefit; and that they have at all times an undeniable and indefeasible right to alter their form of government in such a manner as they may think expedient.

Right to alter form of government.

searches and

SECT. 8. The people shall be secure in their persons, houses, Security from papers and possessions from unreasonable searches or seizures; seizures. and no warrant to search any place, or to seize any person or things, shall issue without describing them as nearly as may be, nor without probable cause supported by oath or affirmation.

Right of personal liberty.

Right of private property.

Right of redress

EXTRACTS FROM THE CONSTITUTION.

SECT. 10. No person shall be arrested, detained or punished, except in cases clearly warranted by law.

SECT. 11. The property of no person shall be taken for public use, without just compensation therefor.

Art. 1. § 11.

15 C. 501.

A city authorized to aid railroad may lay a tax to raise funds. Taxation is not the taking of private property without compensation. 23 C. 189; 32 C. 130.

SECT. 12. All courts shall be open, and every person, for an for injuries. injury done to him in his person, property or reputation, shall have remedy by due course of law, and right and justice administered without sale, denial or delay.

What cases are bailable.

SECT. 14. All prisoners shall, before conviction, be bailable by sufficient sureties, except for capital offenses, where the proof is evident, or the presumption great; and the privileges of the writ of habeas corpus shall not be suspended, unless when in case of Writ of habeas rebellion or invasion, the public safety may require it; nor in any case, but by the legislature.

corpus.

Right to assem

SECT. 16. The citizens have a right, in a peaceable manner, ble, and to peti- to assemble for their common good, and to apply to those invested with the powers of government, for redress of grievances, or other proper purposes, by petition, address or remonstrance.

tion.

No hereditary emoluments.

SECT. 20. No hereditary emoluments, privileges, or honors,

shall ever be granted, or conferred, in this State.

sation pro

Amendment.

ARTICLE TWENTY-FOUR.

ADOPTED OCTOBER, 1877.

Neither the General Assembly, nor any County, City, Borough, Extra compen- Town, or School District, shall have power to pay or grant any hibited. extra compensation to any public officer, employee, agent, or servant, or increase the compensation of any public officer or employee, to take effect during the continuance in office of any person whose salary might be increased thereby, or increase the pay or compensation of any public contractor above the amount specified in the contract.

Art. 24. A tillerman in a city fire department at a fixed yearly salary, payable monthly, and holding office during good behavior, is within this provision. 50 C. 546. One holding under a reappointment is not affected. 54 C. 174. A city council serving without compensation voted pay to a committee of the council for the ordinary services of such committee; held void. 54 C. 443. Inapplicable to judges of Supreme and Superior Courts, though increase takes effect during their terms of office. 78 C. 536 et seq.