A state board of equalization has been established to insure equitable taxation.
The assessment roll thus prepared is reviewed by a local board of review; an equalization between the assessing districts in a county is made annually by the county board of supervisors, and between the counties in the state every five years (and at such other times as the legislature may direct) by the state board of equalization, which is composed of the lieutenant-governor, auditor-general, secretary of state, treasurer, and commissioner of the land office.
The general property tax for state and local purposes is assessed by local assessors, but their work is reviewed for the purpose of equalization among the several towns and counties by a board of state assessors, which also assesses the corporations.
This body represents and acts for the county as a corporation; has charge of the erection and repair of county buildings; levies the county taxes, which are limited by law, however, to three mills on the dollar exclusive of those for schools, public highways, interest on the county debt, and other special purposes; divides the county into highway districts, and chooses a highway commissioner for each district for a term of two years; and chooses a superintendent of schools, a surveyor, a public administrator and public guardian, a board for the equalization of taxes, a coroner, a ranger, and a jail physician or health officer each for a term of two years, three commissioners of the poor for a term of three years (one each year), and a keeper and sealer of weights and measures to serve during its pleasure.
Assessments are examined and revised both by a county board of equalization and a state board of equalization.
The remedy for the evils of the time was not so much the reduction as the equalization of the imposts, which would allow the poor to consume more, raise the production and add to the general wealth.
Tapering ropes, tail-ropes suspended from the cages, and other means of equalization, are also employed.
But at high exhaustions the free path becomes comparable with the dimensions of the glass bulb, and this equalization proceeds slowly.
Just as in Anglo-Saxon lands a national ideal is gradually materializing in the principle of the equalization of chances for all citizens, so in continental Europe, along with this equalization of chances, has still more rapidly developed the ideal of an equalization of obligations, which in turn leads to the claim for an enlargement of political rights co-extensive with the obligations.
Its disqualifications were originally based on descent; but after the political equalization of the two orders the name was applied to the lower classes of the population without reference to their descent.
Span-roofed houses of this character should run north and south so as to secure an equalization of light, and should be warmed by two flow, and one or two return 4-in.
After the political equalization of the two orders, noble birth was no longer recognized as constituting a claim to political privilege.
Boards of Revision and Boards of Supervision then equalize the assessments in the counties and townships, while a State Board of Equalization seeks to equalize the total valuation of the various counties.
Strachey in 1878, by which the higher rates were reduced and the lower rates raised, with a view to their ultimate equalization over the whole country, effectually abolished this old engine of oppression.
Railways, telegraph lines and mines are assessed by the state board of equalization, which consists of the secretary of state, the treasurer and the auditor.
Dolezalek, however, has attributed the difference to mechanical hindrances, which prevent the equalization of acid concentration in the neighbourhood of the electrodes, rather than to any essentially irreversible chemical action.
The Council may also act in cases of default by the local authorities, or may make representations to the Local Government Board respecting such default, whereupon the Board may direct the Council to withhold payment due to the local authority under the Equalization of Rates Act 1894.
But, in spite of attempts at equalization, rates remain very unequal in London, and varied in 1908 from 6s.
At the diet of 1555 they boldly demanded a national synod, absolute toleration, and the equalization of all the sects except the Antitrinitarians.
Democratic progress on the Continent has, however, absorbed conscription as a feature in the equalization of the citizen's rights and liabilities.
Other significant episodes have been the Unification of the Funds, the Equalization of Districts and the reconstruction of Conference on a broader basis, the Ministers' Sustentation Fund and the Church Extension Fund, and the enlargement and reorganization of the college at Manchester.
There are boards of equalization and review for the state, counties and municipalities.
He demanded the equalization of wages, and the merging of personal interests in the common good - "d chacun selon ses besoins, de chacun selon ses facultes."
It supervises and audits the accounts of state departments, directs the taking of the census, transfers cities from one class to another in accordance with census returns, constitutes the board for canvassing election returns, classifies railways, assesses railway and other companies, constitutes the state board of equalization for adjusting property valuations between the several counties for taxing purposes, supervises the incorporation of building and loan associations, appoints the board of examiners of mine inspectors and has many other powers.
There is a local board of assessment and equalization in each county and a general board for the state at large.
Finally, in 1894, the fund called the Equalization Fund was established.
The equalization of classes was already far advanced when towards the end of the century a nobleman of the Alcmaeonid family, named Cleisthenes, who had taken the chief part in the final expulsion of the tyrants, acquired ascendancy as leader of the commons.
Sanitary institutes are held by the state board at various towns each year for the instruction of the public. Boards of appraisers and equalization oversee the administration of the tax system; the cost of collection, owing to the fee system for payment of collectors, was higher than in any other state of the Union until 1907, when the fees were greatly reduced.
The process of equalization of temperature is now seen to be a special form of the process of motion towards the normal state: the general laws which have been stated above in connexion with the normal state are seen to include as special cases the following laws: Matter originally at non-uniform temperature tends to assume a uniform temperature; while Matter at uniform temperature will remain at uniform temperature.
A general property tax, which furnishes about four-fifths of the public revenue, worked so inequitably that a Board of Equalization was appointed in 1901.
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.
Except in the case of railways, telegraph and telephone lines, savings banks, building and loan associations and fire insurance companies, the taxes are assessed and collected by town officers, but every fourth year the county commissioners are required to inspect the taxable property in the towns and report any misappraisal to the state board of equalization whose duty it is to equalize the valuation of property in the several towns.