Burlington free press. [volume] (Burlington, Vt.) 1827-1865, 1841-12-03


where the owner may reside, shall be asses
sed to the owner in the town in which they s
may be so kept on he first day of April.
FOURTH. All personal estate belonging
to persons under guardianship shall be as
sesscd to the guardian in the town where
the person so under guardianship shall reside
provided such person so under guardianship
re side in this state, otherwise it shall he as
sessed to such guardian in the town where
such guardian resides.
FlFTn. All personal estate held in trust
by an executor, administrator or trustee, the
income of which is to be paid to any married
woman or other person, shall be assessed
to the husband of such married woman, or
to such other person in the town OF which
he is an inhabitant, but if such married wo-
man, or other person, reside out Of the state,
the same shall be assessed to such executor,
administrator, or trustee, in the town where
he resides.
SIXTH. Personal estate of deceased per-
sons, which shall be in the hands of their ex-
ecutors or administrators, and not distributed
shall be assessed to tie executors or admin
is,rators in the town where the deceased per-
son last dwclt, until they shall give notice
to the assessors that the said estate has been
distributed and paid TO the parties interested
therein.
| II. The undivided real estate of any de-
=, ceased person shall be assessed 10 his exc
d cutor or administrator until he shall have
given notice 10 the listers ofle sale or div
ision of the same, together with the names of
the several purchasers, heirs, or devisees, to
: whom it has been transferred.
4: II. Partners in mercantile or o ther bus-
; ness, whether residing in the same or differ
d ent towns, may be jointly assessed under
their partnership name in the town where
:, their business is done or carried on, for all
i the personal estate employed in such busl-
+ ness and if they have business in two or
~ more towns, they shall be taxed in those
( several towns, for the proportion of pro-
- pcrty employed in such towus respectively,
and in all cases where partners are 50
i jointly assessed, each partner shall be liable
for the whole of the tax,
l3 Assessments shall be made in the
: following manner
- The assessors chosen in each town shall,
on or Immediately after the first of April,
j., in each year, proceed to take the list of all
- the persons whose polls arc liable to taxation
:. and also a list of all the personal property
y, owned by, or in possession Of, each person
- liable to be taxed in the town where sucl
! person is liable to be taxed and it shall be
~ the duty of such person, on demand of eth.
;, er of the listers, or within ten days after sucI
~ demand, TO exhibit to the listers or some one
=, of them, the true amount Of his persona
T. property liable to taxation, according to tn,
-, best OF his knowledge, and also the amour
-, of so much Of the debts due from him as he
II shall choose to disclose /; and if such perso,
!, shall neglect to do so, or the listers shall no
-, be satisfied with the expose of such person
- SO made, they shall assess him in such sun
-" "o as they shall think just and reasonable ant
~ the listers shall appraisc such personal prop
10 erty at the time OF setting the same in tin
nj list. 1t shall also be the duty of the listers
in at the time of taking said list, to inquire
any additional buildi! gs have been crectc
-, since the last assessment of real estate, am
r., if SO, said listers shall make such addition
to the assessment of the individuals who ma
-. have erected such buildings, as they sha
deem TO be just, and also where building
,,o may have been destroyed by fire or othe
=; accident, said listers shall abate such sum
from the assessment of the persons ownin
-, such buildings, as they shall deem TO he Jus
-, II. On or before the tenth day of june
wa A. ID. 1912, the listers shall appraise all til
Nd real estate in their respective towns at j,
h., fair cash value, and make a list of the sam,
~ and set the number of acres, the amount {
20 the apprisal and the amount per ccntum
~ the owners thereof as are by law liable t
r. pay taxes thereon. And on or before tn
u.s. tenth day Of June in every fifth year ,hcrea
. ter, the listers of their respective towns sha
,l.,, 81.
~. and make list tlcrcofin the manner afore
~, said, ard such list shall contain the followin
L. particulars, to wit
~ FIRST. The number and value of a
II"' horses, mules, asses, cattle, and sheep, eN
~ cept is herein before exempted, owned
-, such person liable to taxation in such tow
~ SECOND. The amount Of public stock {
30 securities, and the number of shares in an
~, moneyed or other corporation, with the va
' :" Tie thereof, designating the corporation, an
~ if more than one, the number of shares
'"o each.
TnIRp. The amount of all debts dl
n na from solvent debtors, and money loaned an
,,'s debts secured on real estate, and all othe
,.., personal estate liable to taxation as specific
nI in the third section olthis act, over and abo,
g" the amount of the bebts due from such PEI
H., H. son on the frs, day of April.
FOURTH. The assessors in each tow
J ho shall, on or before the first day in July
~ each year, prepare and deposie in the Off,
,ho of the town clerk in such town general Ii
h; liz ofthe taxable estate in their respective tow
~" "n' in six separate columns, as follows:
H;s lst In the first column the name of eac
';n taxable person.
" I'd. The number of polls and the amou
atwlich the same is to be set in the list
as the fourth section of this ACT
IA Sd. The quantity of real estate owned
an occupied by such person.
ne 4th. In the fourth column the full value
Inc such real estate.
ny 9Th. In the fifth column the full value
as as all the taxable personal estate owned by SUI
Inc person, after deducting the just debts own,
by him.
thp IA L..