The Middlebury register. [volume] (Middlebury, Vt.) 1850-1882, 1874-03-10
Taxation OF Railroads.

The policy OF taxing railroad proper
ty, has been discussed at considerable
length, IN the Rutland and other pa
pers, all of which goas to prove that
listers or others, have been accustomed
10 exercise their discretion, if not wise
ly and justly, at least, effectively, to
the exemption Of property belonging
Railroad Corporations. Consulting the
town records, we find that the real es-
tate belonging to the Central Vermont,
or Rutland Railroad Co. in the town of
Middlebury, has not heretofore been
put into the LIST for assessment. In dis
cussions upon this subject we should
not consider, as does our Rutland con-
temporary, the value Of the railroad to
the town through which it passes.
That question might properly be discus
sed by legislature considering the ex
pediency Of passing law for the exemp-
ton of railroad property from taxation.
But now, just before the listers of the
several towns are to commence their
work of appraising the real estate, and
for the purpose of calling their atten-
ton to the duties devolving upon them,
that question does not properly come
up. So, also, the matter of taxing
churches, and property belonging to
religious and charitable societies, and
municipal corporations, rather belongs
81
claimed that we may not discuss, at
this time matters which are, or ought,
to come before the legislature, but we
should not so involve them with dis.
cussions upon the duties Of officers with
regard to questions arising before the
session of the legislature, as to give the
impression that both stand in the same
legal relation,
If we rightly comprehend the statute,
the law does not exempt real estate be-
longing 10 railroads, from taxation,
while. by special enactment, real estate
belonging to religious and charitable
institutions. and used for religious and
charitable purposes, is exempted.
Chap SO, Sec. > of the Gen. Statutes,
provides that AL real estate and person.
al estate owned by the inhabitants of
this state, and situated in the bounds
thereof, shall be set in the list like 9TH
err property, with the exceptions only
of property used for religious, charita-
BILE and public purposes. In 1868 this
section was amended, or construed by
act of Legislature, so as to require all
real and personal estate to be set in the
list on the lst day of April In each year.
In no case is an exception made in fa-
vor OF any railroad, banking, mining,
or manufacturing corporation, except
for the term of five years in the case OF
the establishment Of manufacturing in
stitutions.
We understand. therefore, that the
only proper and legal method Of freeing
real estate belonging to railroads from
taxation, IL through the abatement OF
the taxes by the Board ofCivil authori-
ty, in each town, The listers as such
have no discretion in the matter. II
they have neglected to put railroad
property in the list heretofore, they
have failed to do their duty. If they
shall Understandings fail to do so this
year, why will they not be charge
able with violation of their oath o
office
The plea sometimes put in that Rail
road corporations are taxed upon thei
stock, and therefore, their property
should be exempt, is answered by tn,
statement of the fact that assessment Il
annually made upon the stock of othe
corporations, as, for instance, the Ma
tlonal Bank of Middlebury, and als'
upon their property and the legal RICH
TO do SO Is not disputed. The one stand
in the same relation as the other.
Another plea sometimes made bu
whicl, Is more nonsensical than tn
former, is that railroad property is de
voted TO public uses and therefore ex
empt by statute. So is stage cOacl
devoted 10 public uses so is the Rut
land opera house, which is owned b.
private individual so are hotels ant
livery teams and billiard tables, In tn
same sense, devoted to public uses.
So far as each individual officer
concerned, his duty is plainly define
by the law. The lister must apprais
and put in the list, all real estate, In
Guiding the depot buildings, sheds
road beds, and all other real estate be
longing to the Railroad Company will