Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1842-12-16
LAWS OF VERMONT.

SECTION |. All polls liable to be taxed
by the act to which this is in addition, shall
be set in the list at two dollars, in lieu of
one dollar, as provided by said act
SEC. q. All practicing attorneys and
all practitioners Of physic or surgery shall be
assessed and set lin the list at not less than
one dollar and not exceeding thirty dollars,
according to their respective gains, at the
discretion of the listers.
SEC B. The listers, on the appraisal of
real estate, shall set all buildings not having
more than ten acres of land attached thereto,
mills and factories, buildings on public lots
stores, Eorges furnaces, mines and quarries
where stone is quarried, in column sepa-
rate from other real estate; and the conven-
ton oflsters for averaging valuation of the
several towns in the county, and the commit
tee appointed by the General Assembly for
equalizing the counties, shall equaize the
valuation in said columns separately. This
section shall not be so construed as to req
uire the listers to appraise the buildings on
any farm Of more than ten acres, occupied
for the use of said farm, separate from the
farm on which they stand, but the same shall
be appraised with and as part Of said farm.
Sec. 4. The listers composing the con-
vention for averaging the towns in the sever
al counties, and the committee appointed by
the General Assembly for equalizing the sew
eral counties in the state, shall, before they
proceed to make such equalization, take the
following oath. "You solemnly swear that
you will equalize the valuation ofthe real es-
tate of the several towns in this county Tor
of the several counties in this state, as the
case may be,) according to your best Judge
ment and discretion, without fear or favor
So help you God"
Sec. s. All animals shall be considered
as having been wintered one winter on the
last day of March, that were in existence at
the commencement of the then preceding
winter.
Sec. 6. The listers in each town shall
designate in the grand list the number of the
school district in which all real estate is sit
uated.
Sec. Z. The listers shall appraise and set
in the list of personal property, all swine that
have been wintered one winter, all hives or
swarms-of bees, pleasure wagons, carriages
and sleighs, gold and silver watches and all
kinds of goods, wares and merchandise, or
chattels Of whatever kind or name, whether
at home or abroad, unless the property
abroad is taxed in another state, and except
such property as is exempted by this act or
by section five of the act to which this is in
addition.
Sec. 8. The term "farmers tools" used
in section five ofthe act to which this is in
addition, shall be construed to include all
carts, wagons and other vehicles necessary
to carry on the farm where they are used,
and every person, whether farmer or not, H.
able to be taxed, shall have one wagon and
one sleigh and harnesses for using the same
exempt from taxation; provided that no
pleasure wagon or other vehicle, valued at
more than sixty-fve dollars, shall he exempt
from taxation. All fowls shall he exempt
from taxation.
Sec. 9. No deduction shall be made from
the valuation of the personal estate of any
person for debts owing by him, unless such
person shall make OATH if required by said
listers, that the same is bona fde debt
which he considers himself legally bound to
pay nor for any debt for which he shall be
holden as surety, and not as principal, unless
such principal has actually failed and become
irresponsible; or as partner in any mercan-
tile or other business, except from the part
nership property; nor for any debt which
shall appear to have been gift from such a
person nor for any note or other security
payable at some future uncertain day without
interest; and as to the above mentioned
particulars the listers may interrogate such
person under OATH
Sec. TO- There shall be deducted, for all
purposes Except highway taxes payable in la
bor) from the list of every person, subject by
law to military duty. who shall be returned
equipped agreeably to the laws regulating
and governing the militia of this state, aud
from the list of every person. who by law is
required to equip any minor or minors resi-
ding in this state, the sum of two dollars for
every person so returned equipped.
Sec. III. 1t shall be the duty of the listers
IN the several towns to complete and return
the list as finished, to the Office of the town
clerk, on or before the first Monday in De-
cember in each year.
Sec. IL. The listers of the several towns.
in the discharge Of their official duties, are
authorized to administer oaths in all cases
required by this act.
Sec. IL. When any person shall think he
Is assessed by the listers for money on hand
debts due, or for bank and insurance stock
Or Tor faculty or gains, in greater sum than
Is just and reasonable, such person may apply
TO the selectmen, or majority of them Of
the town where he resides, and if he by his
own testimony on oath or otherwise, can sat
isfy said selectmen thai his assessment is too
high, said selectmen shall lodge in the town
clerks Office of such town, by the fifteenth
day of August, a certificate under their
bands, Of the sum to which they have redu-
eed the assessment Of such person, which
sum SO certified shall be taken by the listers
as the sum at which such person shall be as