The towns elected (until 1856) the deputies to the general court, and were the administrative units for the assessment and collection of taxes, maintaining churches and schools, organizing and training the militia, preserving the peace, caring for the poor, building and repairing roads and bridges, and recording deeds, births, deaths and marriages; and to discuss questions relating to these matters as well as other matters of peculiarly local concern, to determine the amount of taxes for town purposes, and to elect officers.
Subsequently all extraordinary refo Fiscalr expenditure was met by forced loans (prestanze), but the (1427),ms method of distribution aroused discontent among the lower classes, and in 1427 a general catasto or assessment of all the wealth of the citizens was formed, and measures were devised to distribute the obligations according to each man's capacity, sò as to avoid pressing too hardly on the poor.
The systems, both of assessment and collection, were equitable and far from oppressive in theory.
They are revised by statutory assessment committees, who hear any objections by ratepayers against their valuation.
The expenses of highway management in each district (or parish), together with a proportion of the general expenses of the act, are levied by the trustees by an assessment on the lands and heritages within the district (or parish).
Out of an assessment at one time upon the states of $5,000,000 for the expenses of the war, Massachusetts was charged with $820,000, the next highest being $800,000 for Virginia.
The supreme court has original jurisdiction in habeas corpus, quo warranto and mandamus proceedings against all state officers; and it has appellate jurisdiction except in civil actions for the recovery of money or personal property, in which the original amount in controversy does not exceed $200, and which at the same time do not involve the legality of a tax, impost, assessment, toll or municipal fine, or the validity of a statute.
The council chooses the city clerk, treasurer and tax receiver, and the mayor appoints the city attorney, police justices, the board of education, the trustees of the public library, and the excise and assessment commissioners, and, subject to the ratification of his choice by the council, the comptroller, auditor and the tax, police, health and fire commissioners.
Matters improved somewhat in 1527, when the szlachta, by a special act, placed the mightiest magnates on the same level as the humblest squire as regards military service, and proposed at the same time a more general assessment for the purpose, the control of the money so realized to be placed in the hands of the king.
There is no provision for a general periodic assessment, but a state tax commissioner appointed by the governor, treasurer and comptroller assesses the corporations, and the county commissioners (in the counties) and the appeal tax court (in the city of Baltimore) revise valuations of real property every two years.
The assessment of railway property, and in some measure the regulation of railway rates, are entrusted to a state railway commission.
On the other hand, if the landowner fails within twenty-one days after receipt of the notice to treat to give the particulars which it requires, the promoters may proceed to exercise their compulsory powers and to obtain assessment of the compensation to be paid.
No assessment can be levied on lands which have not been watered, and the law of Egypt requires that in order to render land liable to taxation the water during the Nile flood must have flowed naturally over it.
(2) An assessment on the letting value of the premises in which a business or profession is carried on.
Besides the realization of the formal programme of the Left, consisting of the repeal of the grist tax, the abolition of the forced currency, the extension of the suffrage and the development of the railway system Depretis laid the foundation for land tax re-assessment by introducing a new cadastral survey.
His first plan was to continue the work, already initiated by his predecessor Tourny, of making a fresh survey of the land (cadastre), in order to arrive at a juster assessment of the taille; he also obtained a large reduction in the contribution of the province.
The elective councils for the department and for the arrondissement (a new area which replaced the "districts" of the year 1795) continued to exist, but they sat only for a fortnight in the year and had to deal mainly with the assessment of taxes for their respective areas.
The state assessment in 1901 totalled $301,215,222 and in 1907 was $508,000,000.
The agents of the finance ministry, instead of being mere clerks, are now employed in " the assessment and collection of taxes, the control of expenditure, the preparation and execution of the budget, the estimates of the necessary cash required at different points of the empire - all that, in fine, constitutes the real financial administration of a great empire."
Revenues composing the second class such as the tapu (registration tax) do not vary, unless by special decree, and the assessment is automatic.
His assessment, of the details of which we know nothing, was so fair that it remained popular long after the league of autonomous allies had become an Athenian empire.
Each division was represented by two elective assessment commissioners (ra?crai), who assisted the Boule at Athens in the quadrennial division of the tribute.
Each city sent in its own assessment before the raicraL, who presented it to the Boule.
A board of three tax commissioners has supervision of methods of assessment within the state, and with the commissioners of the land office constitutes the state board of equalization.
The assessment rolls of the county assessor are subject to alteration by the board of county commissioners sitting as a county board of equalization and the assessments as between counties are subject to alteration by the state board of equalization.
But their representatives, assisted by the senators and deputies of the Basque Provinces in the Cortes, negotiated successive pacts, each lasting several years, securing for the three Provinces their municipal and provincial self-government, and the assessment, distribution and collection of their principal taxes and octroi duties, on the understanding that an agreed sum should be paid annually to the state, subject to an increase whenever the national taxation of other provinces was augmented.
Owing to the great pressure on the soil from the density of the population, to the reluctance to part with land characteristic of small proprietors, to the generally great productiveness of land and to the very light assessment of government revenue, land in Ballia, for agricultural purposes merely, has a market value higher than in almost any other district.
These officers always include three selectmen, a clerk, a treasurer and one or more auditors, and they may include any or all of the following: assessors, who together with the selectmen constitute a board for the assessment of taxes, one or more collectors of taxes, overseers of the poor, constables, surveyors of highways, fence-viewers, sealers of weights and measures, measurers of wood and bark, surveyors of lumber, cullers of staves, a chief fireward or engineer and one or more assistants, a clerk of the market and a pound keeper.
The details of this system, which has no other refuge in the civilized world save partially in Switzerland, are remarkable for a most extraordinary diversity in the manner of collection, which practically becomes, however, self-assessment, and an equally extraordinary and general evidence of the crudity and inadequacy of the system, which has been the target of state tax reports throughout the Union for half a century.
Moreover, he ordered that "no officer should be required or permitted to take part in the management of political organizations, caucuses, conventions or election campaigns," and that "no assessment for political purposes on officers or subordinates should be allowed"; and he removed from their offices the heads of the post-office in St Louis and of the customhouse in New York - influential party managers - on the ground that they had misused their official positions for partisan ends.
For the purposes of assessment the taxes may be divided roughly into two classes: (I) variable taxes; (2) nonvariable tapes.