Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1871-01-12
RUTLAND VT, THURSDAY MORNING. JANUARY II, 1871.
The Report of the Burlington Law.
yers on Equalization.

The Report of the Burlington Law
yers on Equalization.
The Committee appointed at the city
meeting in Burlington, Dec. Goth, to ex-
anime and report whether the collection
of the State tax can be legally resisted,
submitted their report to the City Coun-
Gil ON Monday, which report was accept.
ed. The reports are as follows:
To tie City Council Of the City Of Burling-
| ton:
GENTLEMEN,-The undersigned, ap-
pointed at public meeting of the citizens
of Burlington a committee to enquire
whether the collection of State taxes un-
der the recent oppressive equalization can
be legally resisted, and, if so, to recon-
mend the proper measures to test the va
lidity of the same, respectfully report
We understand the following to be the
facts bearing upon the question submitted
to us:
/. That the lists, as returned to the
town clerks Office, in large number of
the towns of the State, have not been
sworn to, as required by law.
2. That the committee appointed by
the House of Representatives, consisting
of one member from each county in the
State, to average and equalize the several
counties, did not, before they proceeded
to make such equalization, nor at any
time, take the oath required by law in
such case.
3. That in making such average and
/ cold
unsworn abstracts of such uusworn lists,
very largely increased the aggregate
amount of the appraisals of the several
counties, as reported to the Secretary of
State.
Upon these facts, it is our opinion that
there is no grand list for the State, of any
town in the State, upon which the State
tax laid at the recent session of the Legis-
lature can be legally assessed, or eollec-
ted.
If this be SO, it follows that no board of
selectmen, or city council can lawfully is
sue to the collector rate bill for the COL
lection of such tax, based upon such a
list.
If it be deemed best by the city or any
town authorities to test this question, ii
seems to the undersigned to be the sim
plest, cheapest and most expeditions
course, that the city council, or selectmen
of towns, should omit to issue to the col
leotor any rate bill for the collection of
the State tax. This would avoid all COM
plications between the tax payer and the
collector, and save multitude of suits;
whereas the State Treasure, by manda-
mus or other proceeding, could speedily
test the question before the Supreme
Court, now about to commence upon its
winter circuit, ands decision in one
case would settle the question for each
town and every tax payer in the State.
All of which is respectfully submitted.
E. R. HARD,
E. J. PHELPS, <..........,...
DANIEL ROBERTS, 0'''-''-''''0
C.J. ALGER.
Burlington, Dec. 81, 1870.
GOV. UNDERwoOD's OPINION.
Gentlemen,-In accordance with the
resolution of the City, 1 have. so far as l
am in possession of facts, examined the
subject referred to therein. L have had
no apror.unIry to confer with the other
members of the committee.
/ understand thst the Legislature, by
special act, authorized the House of Rep
resentstives to appoint committee con-
sisting of the Representatives of Chitten-
den county, to equalize and average the
appraisal of the listers of the several
towns in the county, and that the COM
mittee was appointed and discharged
their duty. This, in my opinion, eonsti-
tntes the appraisal upon which taxes for
this county are to be raised, and is to stand
unless legally changed by the Ststs Equal
izing Committee, to equalize the apprats.
ais in all the counties.
| understand also that the State Eoual-
izing Committee were not sworn, as the
law provides and that they increased
the gross appraisal of the county commit |
tees and convention of listers, about $780, |
O0O- Whether there is any injustice or
gross inequality in the action of the State |
Equalizing Committee, l have not the |
facts to enable me to give any opinion.
l am of opinion, that the act of the |
State Equalizing Committee is illegal, |
whether just or unjust; and that any tax
payer may avail himself of the the ille-
gality. Ishould not recommend the CITY
of Burlington to take any action to resist
the collection of the State taxes.
am your obedient servant,
LEVI UNDERWOOD.
&-CS' 90 ASfNs
The City Clerk was directed to place
the rate bill for the collection of State and
county taxes in the hands of the consta-
BILE for collection.
The Free Press thus comments upon
the report of the Committee and the ac-
tion of the Board of Aldermen:
1t will be seen that the eminent law
yers who have been considering the sub
jeot, concur in the opinion that the late
Equalization" of the grand list was il
legal, and that no town or city suthori-
ties can lawfully issue rate bills for col
lection of the tax based on such list. The
Board of Aldermen have voted TO place
the rate bill for State taxes in the hands
of the collector for collection. The
grounds for this action we understand to
be in substance, that this city, as such,
does not see fit to complain of the list.
Our city authorities believe that the law
should be complied with which requires
all property to be set 10 the lists at ats
true gaElte IN money, throughout the
State and as our city list lin common
with all the rest) is below the legal stand
ard, they cannot claim that considered
5g ITSELF it is too high. They fur
ther are of the opinion, if we under
stand their position that it is hopeless
to expect from the existing Leg
islature, if it should be called together in
consequence of any extensive refusal to
pay the State taxes, any redress of the
wrong done, to this and other counties,
by the setting of all the other counties of
the State into the list at much lower
proportionate valuation. They believe
that the Legislature under the circum-
stance would, if called together, simply
remedy the legal defects in the process
and re-enaet the present list, with all its
unfairness and oppressive inequality.
1t is not for us, perhaps, to question the
wisdom of this decision. We have be-
lieved-having some faith left in human
natnra-that the Legislature. If it had