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25 <br />high or too low, if it is a proportionate valuation of all <br />the property, no tax -payer has any reason to complain, <br />as the amount that each one has to pay, is governed <br />very much by his own vote. <br />The assessors are found fault with by some, because <br />they do not find all the property that ought to be taxed, <br />and by others, because they have found more than they <br />wish to be taxed for, and it seems to be the policy of a <br />large share of the tax -payers not to make any statement <br />of their property subject to taxation, as the law requires <br />them to do, but leave the whole matter with the asses- <br />sors, expecting them to do what is just right. But it is a <br />very unpleasant duty, for any board of assessors, to be <br />obliged to decide, in the absence of any information <br />from the tax -payer, the amount of tax such person <br />should pay. <br />The town of Arlington, as is well known, have cer- <br />tain rights for collecting and securing a supply of pure <br />water in the easterly part of the town. The assessors, <br />and others, believe they are holding more property, <br />under the right of Eminent Domain, than the Legisla- <br />ture intended to give them, and in the year 1876, <br />assessed a tax upon all that portion taken under the <br />act of 1873, by the town of Arlington. <br />Application was made to the assessors, by the proper <br />officers of the town of Arlington, for an abatement of <br />the whole tax which was refused. An appeal to the <br />County Commissioners was heard with the same result. <br />Subsequently, they have paid the taxes assessed, for <br />the years 1876 and 1877. We think it for the interest <br />26 <br />of both towns that this subject should be brought be- <br />fore the proper tribunal, in the most direct and least <br />expensive manner and settled for all future time. <br />We recommend an appropriation for the pay of as- <br />sessors, books, stationery, etc., the sum of $425. <br />JOSEPH F. SIMONDS, Assessors <br />WALTER WELLINGTON, of <br />HORACE B. DAVIS. Lexington. <br />