State of Rhode Island and Providence Plantations.

SECOND ANNUAL REPORT

OF THE

Board of Tax Commissioners

MADE TO THE

GOVERNOR

OF THE

STATE OF RHODE ISLAND

JANUARY 15, A. D. 1914.

PROVIDENCE, R. I.

E L. FREEMAN COMPANY, STATE PRINTERS,

[PUBLIC LAWS, CHAP. 769.]

SEC. 7. The board of tax commissioners shall report to the governor, on or before the fifteenth day of January in each year and the governor shall forthwith present such report to the general assembly. Such report shall set forth the amount of tax assessed upon corporations, companies, firms, and individuals paying taxes directly to the general treasurer, classified according to the several statutes under which such taxes are paid; the amount of taxable property in each city and town, in tabulated form, distinguishing the several classes thereof, with the rates of taxation; the amount of property in each city and town exempt from taxation, with the causes of exemption; and any recommendations for the better assessment and collection of taxes which said board may deem necessary or advisable.

REPORT

Chapter 769 of the Public Laws, officially designated as "The Tax Act of 1912," Section 7, requires the Board of Tax Commissioners to make a report to the Governor on or before the 15th day of January in each year, for presentation to the General Assembly. It is provided in the section referred to that such report shall set forth the amount of tax assessed upon corporations, companies, firms, and individuals paying taxes directly to the general treasurer, classified according to the several statutes under which such taxes are paid; the amount of taxable property in each city and town, in tabulated form, distinguishing the several classes thereof, with the rates of taxation; the amount of property in each city and town exempt from taxation, with the causes of exemption; and any recommendations for the better assessment and collection of taxes which said board may deem necessary or advisable.

The tables submitted in the first annual report have been rearranged and consolidated in such manner that the information required to be set forth in tabulated form is contained in nine separate tables instead of twenty. The present method of treating the statistical material is designed to be permanent, thus making comparisons between different reports in the future more convenient, and also to set forth this information in what seems to be its logical

sequence.

The total revenue of the state, the taxes paid direct to the General Treasurer, the taxes assessed by the Board of Tax Commissioners, the classified valuations, tax rates and total property exempt in the several cities and towns, the classification of property exempt from taxation, and the per capita valuations, are set forth in the order given.