The Rutland daily globe. [volume] (Rutland, Vt.) 1873-1877, 1874-02-26

of 1870, as altered, if it was altered, in
1870, is the list for tine present year saye
the additions or deductions made for the
causes noted. The council Of censors, in
1860, proposed certain amendments to the
constitution which were adopted by con-
vention called for that purpose and became
from and after the proclamation of the
governor, a part cf our organic law.
Among these amendments, was one pro-
viding for biennial, instead of annual, SEES
sions of the legislature. As the law then
stood in reference to the appraisal Of real
estate it could not he carried into effect
except at every second valuation, unless an
extra session of the legislature was called.
1t will be remembered that the appraisal
could not become operative until it had
been submitted to and equalzed by the leg
islaturc. That body is not in regular scs-
sion except on the even years. 1t will not
meet, unless the constitution is changed, in
1915, 1885 and SO on, and, therefore, one
appraisal would be in force six years and
the other only four years, because that of
1916 could not he cxqualizcd, etc, until the
meeting Of The legislature in 1876, while
that of 1880 could and would be equalized
the same year. The law was, therefore,
altered and provision made for quadrennal
instead Of qunquennial valuations, so that
the real estate will be appraised this year,
1874, and every fourth year thereafter !;
but the taxes, heretofore mentioned, will
be assessed on the valuation of 1870.
This, at least, was the argument, al
though it is difficult to see its force when
we examine the provisions of the statute of
1872. Tic act of 1872 provides. as we
have stated, and that the appraisal so made
should be returned 10 the town clerks
Office on or before the fifteenth of June :;
that within three days ANY person or per-
sons feeling aggrieved" by the appraisal
may appeal. ''within three days" to the
board OF civil authority, and that meeting
thereof upon the application of one of the
number, shall Immediately be called by the
town clerk, who shall give not less than
six or more than ten days notice thereof
The decision Of majority of said board
shall be llnal'-that is to say so far as the
town can act. On or before the first Tues
day in July, the listers are ito meet to re-
wise and perfect the grand list" and, at the
same time, appoint one Of their number as
delegate to a county convention of list
erS, 10 be held on the second Tuesday of
July; which convention is TO "equalizc the
grand list and adjust said appraisals,'
send corrected copies of the same to the
town clerks, and. also, IAN abstract of the
same with record of their proceedings.
by mail, TO the secretary of state on or
before the first day Of August" Already
four separate steps have been taken. The
real estate has been appraised by persons
especially appointed for that purpose and
who are supposed to be competent to dis
charge their duty. The majority are salts
fed with the appraisal, others are not, the
board of civil authority, therefore, as
semble, pass upon the list and their action
- ''NiuiNN W W nun, nut IL IL itlHl Wltil
vengeance They again "rcvisc, and q
county convention "equalzes." 1t may
be, and 1t often happens, that those who
were satisfied with their apprasement, and
those who thought it too high, have one
quarter added thereto after it has been de-
clared final, But this does not end the
matter The appraisal must be ''equalzed"
again and, perhaps another quarter added.
Our friends in the northwestern part of the
state have found this ont to their sorrow,
and, also, to the depletion Of many of their
taxpayers pockets.
In addition to the machinery already de-
scrlbed there is a state equalizing board,
consisting Of one member from each county
in the state" who must have been a mem
Der of and elected by the county equalizing
convention. This board meets at Mont
pelier on the third Tuesday of August, the
secretary of State is a member and the pre-
siding oiicerof the convention which may,
also, appoint a secretary; and the board
and its officers receive " salary" of three
dollars day "while engaged in the duties
of their appointment" ard their 'actual
travelling expenses When the board has
assembled and taken the oath of office, the
statute says, sit shall be their duty to aver
age and equalizc the valuation of the real
estate in the several counties, by adding to
or deducling from the appraisal as fixed by
the county equalizing convention, AS the
case may be, and the valuation, so estab-
llshed and certified to by majority of said
board, shall be the list upon which the
state taxes shall be made for the succeeding
four years, together with the polls and per
sonal property rs now provided by law"
Now for the first time the ''aggrievcd" and
other tax payers know what their list is, at
what sum their real estate is valued. 1t
will be seen that "cqualizing" by the legis-
laturo is thing Of the past, and that there
was no necessity of changing from quin-
quennlal to a Quadrennial valuation on ac-
count of biennial sessions, and that, there
fore, that argument is of no force. Let us
suppose a case, and ii is not suppostion
except so far as the town of Rutland and
the amount Of the list are concerned. be-
cause ii has been the case in several towns.
and is liable TO happen again, even in
this town. a piece of real estate is
appraised by the listers, so that it
goes into the list at one hundred and TWEEN
ly-ilve dollars. Upon appeal the board fix it
at one hundred and twenty dollars and this
shall be final" The county convention
'equalle" the list of Rutland and add
twenty-five per cent thereto, SO that his
list now stands at one hundred and fifty |
lollars, or twenty-five dollars more than he
appealed from, and twenty dollars
more than it was finally fixed at