The Middlebury people's press. [volume] (Middlebury, Vt.) 1841-1843, 1841-12-07

/
woman or other person, shall be assessed to the
husband oil such married woman, or to such
other person IN the town of which he is an in
habitant, but if such married woman or other
person reside oui of the state, the same shall be
assessed to such executor, administrator or
trustee. IN the town where he resides.
! oarh-Personal estate Of deceased persons,
which shall be in the hands of their executors or
administrators, and not distributed, shall be
assessed to the executors or administrators, in
the town where the deceased person last dwelt,
until they shall give notice to the assessors
that the said estate has been distributed and
paid to the parties interested therein.
I Sec. ii. The undivided real estate of any
deceased person shall be assessed to his exec.
utor or administrator until he shall have given
notice to The listers of The sale or division of
the same, together with The names of the seve-
raj purchasers, heirs or devisees, to whom il
has been transferred.
Sec. 10. Partners in mercantile or other
| business, whether residing in the same or diff
ierent towns, may be jointly assessed under
their partnership name in the town where their
business is done or carried on, for all the per.
sonal estate employed in such business and
If they have business in two or more towns,
they shall be taxed in those several towns. for
the proportion Of property employed in such
Towns respectively, and in all cases where part.
ners are SO jointly assessed, each partner shall
be liable for the whole of the tax.
Sec. 13. Assessments shall be made in the
following manner:
Tie assessors chosen in each town shall, on or
Immediately after the first of April, in each year,
pi oceed 10 take the list of all the persons whose
Polls aie liable Ia taxation, and also list of all
Inc personal property owned by, or in possession
OF, each person liable 10 be taxed, in the town
where such person is liable 10 be taxed and it
snail be the duty of such person on demand of
either OF the Listers, or within ten DAYS after sucb
demand: 10 exhibit TO the listers or some one OF
Them, the true amount of his personal propt rty
liable To taxation, according TO the best Of his
knowledSe, and also the amount OF so much Of
the debts due from him as he shall chocse to dis
ci"se; and If such person shall neglect 10 do so,
or the listers shall not be satisfied with the ex-
pose o. such person, so made, they shall assess
rim In such sum as they shall think lust and
reasonable; and the listers shall app,aise such
personal property at the time of setting the same
in the list. 1t shall also be the duty of the list
"rs, at the time of taking said list, 10 inquire if
any additional buildings have been erected since
the last assessment of real estate, and if so, said
listers Shall make such additions Ia the assess
menis Of the individuals who may have erected
such buildings, as they shall deem TO he Just, and
also where buildings may have been DESTROYED by
lire or other accident said listers shall abate such
sums rom The assessment of the persons owning
such buildings as they shall deem to be just.
Sec. II. On ur before the tenth day of June
A. u. 1872 the listers shall appIaise all the real
estate IN their respective towns al its fair cash
value, and make list Of the same, and set the
number oil acres, Il e amount per cenium To the
owners thereof as are by law liable TO pay taxes
thereon. And on or before the tenth day of June
IN every fifth year thereafter The listers of their
respective towns shall in like manner appraise
such real estate, and make list thereof in the
manner aforesaid and such list shall contain the
following particulars, to wit:
FTst-Tbe number and value of all horses,
mules, asses, cattle and sheep, except as herein
before exempted, owned BY such person liable to
taxation in such town.
Second-The amount Of public stock OF securi-
lies, and the number of shares in any monIed or
other corporation, with The value thereof, desig-
mating the corporation, and if more than one, the
numbei :" shares in each.
1hTd-The amount of all debts due from SOL
vent debtors, and money loaned and debts secur-
ed on real estate, and all other personal estate
liable to taxation as specified in the third section
oil this act, over and above the amount Of debts
due from such person on the first day of April.
Fourfh-The assessors in earh town shall, on
or before the first day in July in each wear, pre-
pre- and deposile in the office of the town clerk
in such town general list of the taxable estate
In Their respective towns IN SIX separate columns,
as follows:
LIST, In the first Column the name Of each tax
able person.
I'd, The number of polls and the amount at
which the same is 10 be set in the list by The
fourth section of this ACT.
Sd, The quantity Of real estate owned or occu-
pied by such person.
4th, In the fourth column the full value of such
real estate.
5th In the fifth column the full value of all
the taxable personal estate owned BY such per-
sen, after deduciing the just debts owed by him.
9Th, In The sixth Column shall be set the one
per centum on the value of all real and personal
estate, together with the amount of the polls.
which sum shall be the amount on which all taxes
shall be made or assessed, and the assessors
SHALL at the same time, deposite in the town
clerks office, the individual lists, by them made
as aforesaid.
Sec. Is. When any person shall be assessed.
as trustee, guardian, executor or administrator,
the assessment so made shall be set in the list
separate from his individual assessment and
with the addition Of his representative character,
and the just debts due from him, in his represent
taIive character shall be deducted from the value
of the personal estate assessed 10 him in such
character, and from no other estate
Sec. I6. In case the owner of any unoccupied
real estate shall be unknown 10 the assessors, the
same shall be Set in The list, either in the name
OF the original grantee, OF by such other descrIp
ton as in the judgment of The assessors shall best
designate tile same
Sec. II. If any person whose estate shall have
been so assessed, shall feel himself aggIeved bv
such assessment, such person NAV within thirty
days after such list shall have beec deposited in
the town-clerk's office Aforesaid, make applica-
ton to the listers in writing to have his assess
ment reduced or vacated; the listers may exam