Vermont telegraph. [volume] (Brandon [Vt.]) 1828-1843, 1841-12-15
LAWS OF VERMONT.

ho,ses mules. asses, cattle, and sheep,
ereept as is herein before exempted. owned
by such person liable 10 taxation in such
town.
Second. The amount OF public stock or
securities, and the plumber ofshares IA any I
moneyed or other corporation, with the
value thereof designating the corporation,
and If more than one. the number otshases
in each.
Third. The amount Of all debts due
rom solvent debtors, and money loaned
and dsbss secured on real estate, and oil
other personal estate liable TO taxation as
speci6ed 10 the third section OF this act.
over AMI above the amount Of the debts
due from such person on the first day OF
April.
Fourth. The assessors in each town
shall, on or before the first day in July in
each year, prepare and deposite in the Of
fee of the town clerk 10 such town gen.
eral list of the taxable estate in their re-
spective towns, in six separate columns. as
follows:
Isl. Inthe FIRST column the name Of each
taxabls person.
I'd. Thenumber of polls and the amount
&C which the same is to be SET 10 the list
BY the fourth section of this act.
Sd. The quantity of real estate owned
or occupied by such person.
4th. Ia 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 person, after deducting 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, deiosite 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 in
dividual assessment, and with the addition
OF his Representative character, and the Just
debts due from him, in his representative
character, shall be deducted from the val
ne OF the personal estate assessed TO him
10 such character, and from no other estate.
SEC. I6. In case the owner Of any un-
occupied real estate shall be unknown TO
the assessors, the same shall be set in the
list, either in the name of the original
grantee, or by such other description as in
the judgement ofthe assessors shall bes
designate the same.
SEc. IL. Ifany person whose estate
shall have been so assessed, shall feel him
self aggrieved by such assessment such
person may, within thirty days after suct
list shall have been deposited in the towr
clerks Office aforesaid, make application
to the listers in writing TO have his assess
ment reduced or vacated the listers may
examine such person on oath in relation
10 the subject Of such application. and heal
other testimony in relation thereto. and
after such hearing. shall assess such per
son as. from the evidence, they shall deem
lust and equitable. which assessment shall
be taken as the assessment Of such person
Such applicant shall not. in such ex
animation by the listers, be required L
disclose the names Of persons who may b
indebted TO him..
SEC. lS. II shall be the duty of the as
SCISSORS in each town, inthe month of Sept,
Of each year, to meet and revise and cor
rect all errors that may be discovered In thu
list Of such town, agreeabiy to the pro
visions of this act and make duplicates
thereof. one Of which shall be deposited
with the town clerk Of such town., and thu
other shall be delivered to the Clerk o
the House Of Representatives on or befor
the second Thursday OF October in eacl
wear; and it shall further be the duty G
the listers or assessors Of each town, in IN
first week in Sept, in the year OF our Lor
one thousand eight hundred and forty two
and the first week Of September every nv
years thereafter, to meet and designate on
OF said listers or assessors, whose duty
shall be to meet at the usual place Of hold
ing county courts 10 such county, excep
that The listers 10 the county of Benning
ton shall meet al the stone church OF Arl
ing:on, and the listers in the county 0
Chiltenden at the town house in Willis
ton. on the third Tuesday In Septembe
aforesaid; and such listers or assessor:
so met, shall appoint moderator
govern said meeting, and proceed to aver
age the valuation OF the real estate OF tn
several towns in their respective counties
Justly and equitably, comparing one VII
the other. deducting from or adding TO tn
valuation Of said amount. so assessed,
they may deem proper; and the listers
assessors. SO met. shall cause certi6cat
TO be endorsed on such lists, describing
such alterations as they NAV deem Dro
per to make, which certi6cate shall b
signed By the chairman Of such meeting
and such lists shall be returned 10 the n