Vermont farmer. [volume] (Newport, Orleans County, Vt.) 1870-1877, 1874-09-11
Railroad Taxation.

Just prior to 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 law, their real estate was exempt from
taxation The matter was at the time con-
siderably discussed, pro and con, in our
columns, but we have, as yet, seen no &C.
casion to change the opinion then expressed.
In any event, there is a doubt about it,
aud it would be folly for single town to
expOnd NOR, than it would receive from n
tax in the cndeavOr to collect it. The APP
preaching session of the legislature affords
an opportunity for so altering our laws, that
it shall be the right aud made the duty Of
the several towns to tax the railroad proper
" therein. One difficulty in the way OF
taxing their real estate has been n statutory
provision that all real estate sequestored for
public use should be exempt from taxation,
and the decision Of the supreme courts OF
Vermont aud Massachusetts, that the real cs-
tate used by railroads in the necessary trans
action of their business-that is road bed
of suitable width, and their station, engine
and freight houses with the land necessarily
connected Herewith. etc-was sequestered
for public use II the legislature shall con-
clude as We think it will to provide for the
taxation Of railroad property, some provision
will be necessary in reference to the person.
al property of the several rOads-such as
locomotives, cars, etc. 1t would be mani
testify unfair to place these in the list Of the
towns where they remain while 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 cleft out in
the cold" Where this class Of property is
taxed-as it is in almost every state but
Vermont-one of two courses is adopted
All of the personal property OF the road
is appraised and then distributed to the sew
eral towns through which the road runs
either in proportion to It's grand list or ac
cording to the number OF miles OF railroad
in the town. There is still another course
and that is for the state to assess specific
tax and, when collected distribute II to thu
several towns interested, but it is doubtful
whether this is constitutional. 1t seems u
us that under the rule that taxes shall b'
equally assessed, the whole matter shoulC
be left to the towns as far as possible. Tn
valuation of the Rutland railroad in tn
town OF Rutlaud consists not in its road.be,
and buildings alone, but in this aud such
proportion Of the valuation Of the cars, en-
gines, etc., as the number Of miles Of road ]
,, the town is to the whole length Of the road
This seems to us fair, just and equal to tn
railroads, the several towns, and the taxpay
/, ers of the several towns We do not car
. at this time to discuss the duties Of a la
for such taxation, or to even consider whG
O may be the best possible law. Neither d
! we propose, now, to 60 over the several re'
A sons why, in our judgment, railroad Prope
5 ty ought to be taxed 1t is sufficient for us
Q say that in times past when our roads wei