The spirit of the age. [volume] (Woodstock, Vt.) 1840-1844, 1841-12-03


Fourth All personal estate belonging to per-
sons under guardianship shall be assessed to the
guardian IN The Town where the person SO under
guardianship shall reside, provided such person so
under guardianship reside in this state, otherwise
II shall I've assessed 10 such guardian in the town
where such guardian resides.
| flih All personal estate held in trust BY any
executor, administrator or trustee, the income OF
which Is to he paid to any married woman or other
person, shall be assessed 10 the husband of such
married woman, or to such other person in the
town of which he is an inhabitnnt, but If such mar
RED woman or other person. reside ont of The state
the same shall be assessed to such executor, nd
minislralor, or trustee in the town where he re-
sides.
Sixth, Personal estate of deceased persons,
which shall be ia The hands of their executors or
administrators, and not distributed, shall be asses
sed to the executors or administrators in the town
where the deceased person last dwell, until they
shall give notice TO the assessors that the said es-
tate has been distributed and paid to the parties
interested therein.
| SEC. H. The undivided real estate of any de-
ceased person shall be assessed to his executor or
administrator until he shall have given notice to
the listers Of the sale or division Of the same, to-
seher with The names Of the several purchasers,
heirs or de, sees, to whom it has been transferred,
SEC. IL. Partners in mercantile or other bust
ness, whether residing in the same or other towns,
may be Jointly assessed under their partnership
name in the town where their business is done Of
carried on, for all the personal 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
partners are so jointly assessed, each partner sh III
be liable for the whole Of the tax
SEC. 70. Assessments shall be made in the fol-
lowing manner:
The assessors chosen in each town shall, on or
Immediately after the first Of April, in each year,
proceed to take the list of all the persons whose
polls are liable TO taxation, and also list Of the
personal property owned by, or in possession Of,
each person liable 10 be taxed and it shall be the
duty Of such person, on demand of either of the
listers, or within ten days after such demand, 10
exhibit to the listers or some one Of them, the true
amount of his personal property liable to laxuon
according to The best Of his knowledge, aud also
the amount Of so much of the debts due from him
rs he Shall choose to disclose; and if such person
shall neglect 10 do so, or the listers shall not be
satisfied with the expose Of the person. so made,
they shall assess him in such SUM as they shall
think just and reasoGahe; and the listers shall APP
praise s0ch personal property at the lime OF setting
the same in The list. II shall also be the duty of
listers at the time Of taking such list 10 inquire if
any additional buildings have been erected since
the last assessment Of real estate and if 50 said
listers shall make such additions 10 the assessments
Of the individuals who may have erected such bull
dings, as they shall deem to be- just, and also
where buildings have been destroyed by fire OF
other accident, said listers shall abae such sums
from the assessment of the persons owning such
buildings, as they shall deem 10 be jns
SEC. a. On or before the tenth day Of June,
a. d. 1912, the listers shall appraise all The real
estate in their respective towns at its fair cash val
nc, AMI make list of the same, aud set the mum
her Of acres, the amount Of the appraisal aud the
amount per ccntum TO the owners thereofas are by
law liable 10 pay taxes thereon, And ON or before
The tenth day of June in every ffh year ,hercaf-
ter, the listers Of their respective towns shall in
like many appraise such real estate, md make
list thereof, in the manner aforesaid aud sncll
lis, shall coutuin the following particulars, to wit;
First the nruher and value Of all horses, mules,
asses, cattle, and sheep, except MS herein before
exempted, owned by such person liable to taya,a-
ton in such town.
Second. The amount Of public stock or securi-
lies, and the Number OF shares in any moneyed or
ether corporation, viii the value thereof, desgnn-
Ting Incorporation, and if more than one, the
number Of shares in each.
Third The amour, of all debts due from SOL !
vent dcbcis, aud money loaned, and debts Sc
cared on real estate and all personal estate Liable
TO taxation rs specified in the third section Of this
act, over and above the amount of the debts due |
from sarh persons on the fiat day ofAptil.
Fourth, The assessors in each town shall, on
or before the Grs, day in July in each year, pre-
pare and deposle in the Office of the town clerk in
such town general list Of the taxable estate in
thei. respective lCwns, in six separate columns as
follows:
!s,. In The first column the name Of each tuxa- |
bic person,
Cd. The number Of polls aud the amount ut
which the same i, to he set in The isi by the fourth
section OF this act.
Sd. The quantity of real estate owned or oc-
cupied by such person.
4,h. In this fourth column the full value Of such
real estate
9Th, In the fifth coIumc the full value Of ali
The taxable personal estate owned by such persons,
llter deductins the Just debts owned by HIM.
9th. In the sixth column shall he set the one
per ccnirm on the value of real and personal es.
ate together with the amount of the polls, which
sun ahall be the amount on which all taxes shall
he made or assessed, and the assessors SHALL ut
he same time, deposile in the town clerk Office
he individual Isis, by them made as aforesaid.
SEC. 49, When any person shall be assessed,
is trustee guardian executor, or administrator the
assessment made shall he set in the list separate
rom his individual assessment, md with the nd
lilion of his representative character, and the just
lebs due from him in hi- representative character
shall be deducted from the value of the personal
state assessed to him in such character, and from
10 other estate.
SEC. i6. Ia case the owner Of any unoccrpicd
cal estate shall be unknown To the assessors, the
nc shall be set in the list, either in The lame Of
he Oignul grantee, or by such other description
i in The Judgement Of the assessors shall best ,
designate The same n
SEC. II. If any person whose estate shall have {
ccn assessed, shall feel himself agJrevcd by /
nch assessment such person may, within Thirty
avs after such list shall have been deposited in The
nwn clerks Office aforesaid. make aspiration 10
l., 1. 4.