Lamoille newsdealer. [volume] (Hyde Park, Vt.) 1860-1877, 1869-08-10
Council of CensOFs.
SECOND SESSION.
SECOND SESSI0S.
Report Of Committee on TareS mid Er-
pendatureS.

SECOND SESSI0S.
Report Of Committee on TareS mid Er-
penditureS.
To the Honorable Council of Censors
The committee to enquire whether the
public taxes have been justly laid and
collected, and in what manner the public
money has been expended" respectfully
report, that in prosecuting the inquiry
"whether the public taxes have been
justly laid" they have endcavorcd to be
guided by that provision Of the Constitu-
ton which declares 'that every member
of society hath u right to be protected in
the enjoyment of life, liberty and proper
ty, and therefore is bound to contribute
his proportion towards the expenses OF
that protection" When the public taxes
are laid in accordance with the spirit of
this provision of the Constitution, the
committee judge that they are "iustIy
laid" From the information VIII Oh la
come to the committee, as well as from
their own personal observation, they are
forced to the conclusion that the public
taxes have not been and are not justly
laid. In different parts Of the State the
same class Of property is assessed at dit
forent valuations, and rarely ever at its
true value in money, unless it happens to
consist Of wild lands, owned by non-resid-
ents, which are frequently assessed for
more than they will firing in market.
Personal property is generally assessed at
nearer its value in money, but rarely
above two-thirds that value, unless it
consists Of stocks returned the town clerk
which generally are assessed at their full
par value. This inequality in valuation
has arisen, not so much from an honest
difference OF judgment as to the value OF
property entertained by different listers,
as from their establishing rule for valu-
ing property different from that required
by statute law. Public opinion seems 10
be morally depraved in regard to this
matter. 1t is hardly considered a stain
o,n1a abn IN MAO To Int
ments, however false, in regard to the
amount Of his property. Citizens who
would revolt at the thought of withhold.
Ing aught from fellow citizen, deem il
no dishonor to secrete and by every means
withhold their property from taxation
Listers, though sworn to set in the list
real and personal property at one PEI
cent. of its true value in money, knowing
tlat they will be sustained BY those from
waom they receive their election if the
property of their respective towns is as
low or lower than the valuation Of the
same property in other towns constantly
and designedly assess the property il
their towns at less than its full value in
money, and have continued this practice
to the extent that the assessed value o.
the property in the State is but little i
any above half its true value in money.
This under valuation, if uniform, rem
ders the apparent taxation in the State
h CHER than the real. and this tends to
keep capital out Of the State. But it il
not uniform. Rather, the under-valua
ton grows out of the attempt of some, anc
we might say every portion of the STATE
to shirk its full proportion of the expense
ofprotecting life, liberty aud property
Whether this evil can be better corrected
BY penalties imposed upon listers, or by
adopting some other method for asc Or.
tanning the valuation of property we leave
for the Legislature to decide.
That provision Of the Statute which allows
the owner of personal property to deduct
from its valuation the amount Of his debts
but does not allow the owner Of real es.
tate the Ike privilege, appears to the
committee TO impose an undue proportion
oil the expense Of protecting property up
on the owners Of the latter class Of prop
erty. While the personal is assessed at
from half TO two-thirds its true value in
money, deductions for debts are for the
fall amount. and sometimes double the
amount; in fact, IL is belioped that ficti-
tious debts are frequently contracted for
the express purpose Of obtaining these dc :
t f