INTRODUCTION. There has been no separate edition of the tax laws of the state since 1906. In the meantime numerous changes have been made by the enactment of new statutes and the amendment or repeal of former ones, and there is an urgent demand for a compilation of the various provisions relating to the assessment, equalization and collection of local taxes. An effort has been made to meet this demand by collecting and presenting in a single volume the existing statutory law on the subject for the use of town, city and village officers. All changes in the statutes since the former publication, up to and including the amendments made by the legislature of 1911, have been carefully considered and combined and it is believed that this compilation presents the statutory law on the subject as it now exists. As the primary purpose of this compilation is to present the law relating to levy and collection of taxes on the general property of the state by local officers, special acts for the taxation of specific property by state authority and providing for the payment of taxes or license fees directly to the state do not come within its scope. The provisions relating to the taxation of steam and street railway companies, sleeping car, freight line and express companies, telephone, telegraph and insurance companies, and plank road, boom and improvement companies, are therefore omitted. The levy and distribution of school and highway taxes and the apportionment of county taxes pertain directly to the duties of local officers and these provisions are therefore included. While chapter 380, laws of 1905, creating the tax commission and defining its powers and duties, and chapter 259, laws of 1905, authorizing it to order a reassessment on complaint of aggrieved taxpayers, are not directly applicable to local officers, |