Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1873-06-26
,,IAcE HIGHWAY TAXES.

The preposterous statement was made
-. the village meeting, Saturday even
-, that the trustees were personally
,:ab,e for the amount of their expendi-
,rros m streets and sidewalks, in excess
of the highway tax. In order to fully
Understand the force of this extraordi
.ory statement, it must be borne in mind
,bot It was made by lawyer, who, we
oro hound to presume, would not speak
hastily upon so important question, es-
,,ooiallv as he had been selected by the
,illace to examine the trustees accounts,
IN reference to the legality of these very
ovnenditures. We venture to say that
rreater blunder was never made in CIV
inc legal opinion than in this case, es-
neciallv when we consider that the gen.
tlanan stood, not as an advocate but as
a g,lqsi-iudicial officer. He and his fell
low committee men were not appointed
IN find fault or approve, but to investi-
rate without fear or favor, and report
accordingly The result of the investi-
cation. so far as this one member of the
committee is concerned, in relation to
expenditures for highways, is summed
M in the proposition mentioned. The
further statement was made, which was
true in fact, that the "higbway tax" for
1872 amounted to some fifteen hundred
dollars, or thereabouts, less than the ex-
penditures for highway purposes. We
were also told-which was not true in
law or in fact-that this amount was in
excess of tax which the village voted.
If we examine the trustees report for
1872. we will discover that less than one
half of the highway tax for that year
was expended, and that if there is any
illegality IN reference to highway expen-
ditures, it rests with the trustees of
l87l-72, and not with the board whose
terms Of Office expired on the last We'd
nesday Of April, 1878.
We shall endeavor to make this pro-
position so plain that any one of ordinary
comprehension can understand it, if they
choose to, always bearing in mind, how
ever, that none are so deaf as those who
will not hear. The argument that the
excess Of expenditure is illegal is based
upon ian ordinance relating to the ex-
"penditure of the village money" which
provides that ''the trustees shall in no
"year expeni a greater sum of money
" for improvements in said village, or
otherwise, than is raised by tax, or
Otherwise legally voted by said village
in such year, including all monies re-
"eeiyed by such village for highway
taxes, fines and licenses" The orGin-
ance further provides, as a penalty, that
all trustees violating this ordinance,
by expressly asserting to such ex-
"penditures, shall be jointly and sever
" ally liable to said village, in an action
of assumpsit for money had and re-
"ceived, for all excess of expenditures
made by them, over and above such
"sum of money as is raised as afOre-
ordinance or elsewhere-except as we
shall hereafter state-hOw or where the
money shall be expended. We wish it
understood that we are not considering
the expenditures for the Village Hall or
the sewer, because they rest, in part, if
not entirely, upon other and entirely diff
MT vii
lage, has nothing whatever to do with
the voting, assessing or collecting of a
highway tax. They must pay, whether
they will or not, a tax of twenty-five
cents each and every year. This tax is
assessed, collected and paid by force of
the statute laws of Vermont, and no
vote of the people can change it. A
reference to the laws of 1964-No. IA
and to section of the charter of the vii
lage, puts this matter beyond controver-
sey, yet the voters of the village of Rut-
land are told 10y lawyer, whom they
appointed to investigate, that they vot-
ed the tax. The charter-in the section
referred to-expressly directs that the
avails of the highway tax "shall be ex-
pended in constructing, maintaining
and repairing the streets, highways,
walks, alleys and lanes of said village"
which the trustees of 1871-72, did not
do, and if any ones action was illegal it
was theirs.
But in following out this line of argu-
ment, it will be seen that their action
may not have been illegal. The general
statutes, which fix the amount of the
highway tax, expressly provide that
more than the amount of the highway
tax, in given district, may be expend-
ed in any one year, and give the tax
payer so expanding money or labor,
credit on his next years taxes. From
this it may be seen that the expenditures
FOR two years may be, and often are,
combined. This, be it remembered, is
an express provision of law and not in
ference. The expenditures on the streets,
walks, etc, from May list,
1871, to May 1st, 1878, have not exceed
ed the amount of the highway tax. The
last board of trustees have corrected the
seemingly illegal action Of their prede-
cessors, and have only expended the
amount of the highway taxes for the
purposes indicated We take it, that
the twenty-five per cent. tax provided
for in the General Statutes and the Laws
of 1864, being for specified object and
purpose, cannot be diverted theretrom
The words of the statute are express and
mandatory. " For the purpose of keep
ing in repair highways and bridges y
the selectmen shall annually assess a
tax to be g laid out in repairing high
ways and bridges The charter of the
village of Rutland makes the village a
highway district of the town, and di-
reefs the expenditure to be made by of
fcers elected by the village instead of
by officers elected by the town. This is
all the change, and, with this exception,
the General Statute controls. These
provisions are mandatory and OBLIGATORY