The Rutland daily globe. [volume] (Rutland, Vt.) 1873-1877, 1874-08-29
RAILROAD TAXATION.

just prior 10 the annual March meeting
we expressed the opinion that the time had
come when our several railroad companies
ought to bear their share of the public
burthens in the form of taxes. We, also.
expressed the opinion that under our pre-
sent laws, their real estate was erenap. from
taxation. The matter was at the tine con-
siderably discussed, pro and con. in our
columns, but we have, as yet, seen no oc-
caslon to change the opinion then ex-
pressed. In any event, there is a doubt
about it, and it would be folly for single
town to expend more than it would receive
from tax in the endeavor to collect it.
The approaching session of the legislature
affords an opportunity for so altering our
laws, that it shall be the right and made
the duty OF the several towns to tax the
railroad property therein One difficulty
in the way of taxing their real estate has
been a statutory provision that all real
estate sequestered for public use should be
exempt from taxation, and the decisions of
the supreme courts of Vermont and Massa-
chusetts that real estate used by railroads
in the necessary transaction of their bust
ness-that is a road bed of suitable width
and their station, engine and freight
houses with the land necessarily con-
nected Herewith, ctc-was seaues,ered
Tor public use. If the legislature
shall conclude as we think it will to
provide for the taxation of railroad
property, some provision will be necessary
In reference to the personal property of the
several roads-such as locomotives, cars,
etc. 1t would be manifestly unfair to place
these in the list of the town where they
remain when not in use. If such course
were taken, Rutland, st. Adams, Lyndon
and few other towns would gain all the
benefit while the other towns, in which
the property was as much used as in those
mentioned, would be ''be left out in the
cold" Where this class of property is
taxcd-as 1t is in almost every state but
Vermont-oue of two courses is adopted.
All of the personal property of the road
IS appraised and then distributed to the
several towns through which the road runs
either in proportion to its grand list or ac-
cordng to the number of miles of railroad
in the town. There is still another course.
and that is for the state to assess IA specific
tax and, when collected, distribute il to the
several towns interested, but it is doubtful
whether this is constitutional. 1t seems 70
us that under the rule that taxes shall be
equally assessed, the whole matter should
be lett to the towns as far as possible. The
valuation of the Rutland railroad in the
town of Rutland consists not in its road
bed and buildings alone, but in this and
such proportion of the valuation of the
carr, engines, ETC., as the number of miles
of road in the town is to the whole length
of the road. This seems to us fair lust
and equal to the railroads, the sew
eral towns, and the taxpayers of
the several towns. We do not care
at this time, to discuss the details of n
law for such taxation, or to even consider
what may be the best possible law. Meth
er do we propose, now, to go over the
several reasons why, in our judgment, rail-
road property ought to be taxed. 1t is
sufficient for us to say that in times past,
when our roads were struggling for a foot
hold, it was, perhaps, well enough TO re-
lieve them of this burthcn, but that the
time seems to have come when they, in
common with all other business enterprises,
must contribute to bear the expenses of
the government and courts which afford
them protection. We look to the legisla-
ture for wise, just, equitable law on this
subject.