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ASSESSOR'S REPORT. <br />In compliance with a vote of the town, the assessors <br />feel called upon to make some report to the town, of <br />the matters that have come before them, and also to <br />make a few suggestions for the consideration of those <br />who have the taxes to pay. <br />At the meetings held last Spring, in March and <br />April, the appropriations made and voted to be as- <br />sessed upon the Polls and Estates in town, amounted <br />to $34,o69 with the addition of the State and County <br />tax, the amount of which was $3,878.47, together with <br />an overlay of $287.o5, making a total of $38,234.52, on <br />a total valuation of $2,704,771. <br />In our position as assessors we are satisfied that the <br />amount of tax assessed upon the property of a large <br />portion of those who have it to pay is a heavy burden, <br />under the present condition of affairs, and we earnestly <br />recommend to the voters, to see that the appropriations <br />are brought within the means of all who have taxes <br />to pay. <br />As a general thing the majority of voters vote for <br />the largest sum named for an appropriation and think <br />no more about it, until the tax bill comes and then <br />they do not see why their taxes are so high, and very <br />soon come to the conclusion that their property is val- <br />ued for the purpose of taxation much higher than it <br />should be. <br />24 <br />The assessors at the beginning of their labors last <br />May, decided to reduce the valuation on the real estate <br />three hundred thousand dollars, which reduction at <br />that time was suposed to be sufficient, but subsequent <br />events appear to show that a further reduction may be <br />necessary. <br />As there has been but a very small addition to the <br />real estate the past year, whatever reduction is made <br />in the valuation of course will increase the rate of tax- <br />ation., unless the appropriations are made less than <br />those of the current year. <br />The town choose a board of assessors to make a val- <br />uation of each person's property in town, as nearly pro- <br />portionate as they are capable, and after giving it all <br />the care possible, may not be satisfied with their work <br />after it is completed, but after all, they are in a position <br />to judge better what is right, than those who do not <br />have the duty to perform. <br />It is apparent, that if every tax -payer should make <br />his own valuation, on his property, that it would <br />be very likely, to be much farther from a proportionate <br />value than a board of assessors would be likely to <br />make it. <br />At this time, there seems to be no rule by which <br />assessors can make a fair cash valuation of the real <br />estate, as the law requires them to do, as there is a <br />wide difference of opinion among the people, as to the <br />value of real estate. <br />But it is well known, that whatever sums of money <br />are voted to be raised, must be . assessed upon the <br />property in town, and whether the valuation is too <br />