SEPARATION IN CONNECTICUT
SEPARATION was introduced into Connecticut by legislative act in 1890.1 Previous to this date the direct tax, while declining in importance, had been regularly employed. Until 1819 the direct tax had taken the form of a tax on incomes, only a part of which--that representing gains from business and professions -- was estimated by assessors.2 The income from real estate was determined by the law itself, which classified land and buildings and estimated incomes accordingly.3 Over these the assessor had no control, and whatever inequalities may have existed--and under such crude classification there must have been many--were between individuals and not localities, and the vexing problem of the state equalization of assessments did not arise.
But following the adoption of the state constitution of 1819 the tax system was changed. Capital value was substituted for income as the base of the tax,4 and the determination of such value was placed in the hands of local____________________