The Rutland daily globe. [volume] (Rutland, Vt.) 1873-1877, 1874-03-14
RAILROAD TAXATION.

The several towns in the State having
elected their listers, who are about to enter
upon the discharge of their duties, the sub
ject of the taxation OF railroad property
the discussion of which, this year, origi-
mated in this paper-is exciting general
and renewed attention throughout the
State. Whether such property should he
taxed or not is, in our judgment, not a
question of policy, bu, of right and power.
AT the SAME time, it is unquestionably
from the list on account Of the struggling
and almost bankrupt condition of the sew
eral roads, that additional burdens might
not be imposed upon them, and from the
further fact that the property of our rail
road company was, by its charter, express
ly exempt from taxation. These reasons
may be set down to policy, but, after all,
it was, as we read 1t, compliance with
the statute law of the State. But spoil
icy has, or ought to have, nothing to do
with it. The lister who knowingly leaves
property liable to taxation off from the
grand list, for policy's sake, is derelict in
duty, violates his official oath, and is liable
to the penalty imposed by the law. More
over, ii is grave question whether more
whether by such neglect and omission, the
whole list is not vitiated At our last town
meeting the listers were instructed TO place
in the grand list all of the real estate in
town, to which was added the words 50 rail-
road property included, or words to that
effect. 1t strikes us that the resolution is
without the least force or effect, and that
it is unworthy of the town of Rutland. 1t
the listers are by law bound to place such
property in the list, it is simply insincting
them not 10 violate their oath,. II there
was any fear Of that kind, then the listers
ought not 10 have been elected. but other
men, in whom the town had confidence,
should have been chosen in their stead.
Those who proposed aud voted for these
instructions, however, had no such
thought, for they and the whole town have
the most implicit confidence in the listers
so elected and instructed. If, on the other
hand, railroad property cannot be legally
taxed, then the instructions rs to that par
ticuIar class of property amount to moth
ing for neither The town nor the listers
can override ~ express law of the State.
This matter ct taxing railroads needs to be
banded with the utmost care by the list
eIs that is 10 say, strictly according to
law, II is dangerous thing 10 assume
doubtful powers, AS q town, we do not
desire TO invite an expensive litigation, nor
do We desire that legal grand list of
forty thousand dollars should pay State
and state school tax on one of fifty thou
sand dollars
II We are tight in our construction OF the
law, an attempt to impose tax on railroad
property, this year, would inevitably lead
to these results We do not wish to be
misunderstood in our position. In times
past, we have been in favor of the eyemp-
ton OF this class Of property under the
Mn. We have favored this for the same
reason that we have the exemption of man.
ulacturing properly Tor n term of years.
We believe thatl the time has now come
when the law should be altered railroad
property placed in the grand list and COM
PEELED to pay its due proportions for the
support of the government. We do not
now, nor ever have, taken any stock in
the argument that they should be exempt.
because they have so largely contributed to
the prosperity of the state and town, and,
thereby, increased the grand list and indi.
rectly lessened taxation. The same argu-
ment would have equal force as applied to
the opening and development of marble,
slate or other quarries, the erection of new
buildings, the entering into new branches
of business, etc The Middlebury Reqister
has called our attention again to this sub
ject by an editorial in its last issue, in which
il argues for immediate taxation-that Ia
for taxation this year To sustain Its argl-
mcnt 1t n'isQuotes or misstates the law. 1t
says that the statute requires all real and
personal property, owned, ETC., to be placed
in the list with the exception only of
property used for religious, charitable and
public purposes" Notice the substitution
of the word purposes" for "uses." Its
argument Is in effect "that hotels, opera
houses, stores, etc, are used for public pur-