The Rutland weekly globe. [volume] (Rutland, Vt.) 1873-1877, 1876-12-15
INTELLIGENT LEGISLATION.

IN IGAlLLN6NA GGO4bLhAAONs
Daring tie carly days of the recent ses-
lion of the general assembly we were told,
in reply to some comments we saw fit to
make on a certain house bill that the mover
of the bill "knew that the act of 1871
that providing for the taxation of the real
estate of railroads chad proved inoper-
alive, and so with excellent judgment
sought to clear the ground for intelligent
Legislation as regards railroad taxation
"by sweeping from the statute books all
claws relative to- it," Well, the "sweep'
has been made, and the result is 'intelli-
"gent legislation with vengeance.
In order to get at the " true inwardness"
OF this Intelligent legislation it is neces-
sary to understand what the law of two
years ago was. By the act of 1874, pro-
vision was made for the assessment and
taxation of the real eslate'of railroads, and
it was declared that the road bed and track
of any railway, and call land taken aud
FUSED for railroad purposes, should be
deemed real estate for the purposes of the
act but it was provided that the road bed
or track should not be assessed at valuation
exceeding two thousand dollars mile, for
every mile of the main line thereof in the
town or city where the assessment was
made; and tina. all the real estate of any
railroad should be exempt from taxation
for the period of ten years from the time
when regular trains shall have commenced
running on the entire length of the road
within this state. In default of the pay
ment of any tax, the collector was author
lied to collect the same out OF the goods
and chattels of the person, company or
corporation owning, leasing, operating, or
possessing the property on which the tax
was assessed; and 1t was declared that
"any engine, car or other article in use on
"said road by the corporation or persons
managing or running said road, and
(which has at any time been owned by
" said corporation or persons, shall be
" deemed to be the property of such corpo-
ration or persons for the purpose of sat
"isfylng laid tax"
This law has been substantially re-en-
acted by the legislature, but with some ma
terial alterations and additions. First to
the alterations. The definition of real
estate is changed to Glands owned or used
" by said corporation" instead of Glands
taken and used for railroad purposes"
but the most material alteration IS that
under the new law, the re Il estate of rail-
roads is exempted from taxation only for
the period of foe years from the time when
regular trains shall have commenced run
mig into or through any town or county
IN this state, inst sad of ten years from the
completion of the line of road in the state
as under The old law; and that the words
quoted in the last preceding paragraph
are left out of the description of property
from watch the tax may be collected.
Without stopping to consider this limita-
lion in the description of the real estate
which may be taxed, AID of the properly
out OF which the tax may be collected, Let
us look at the exemption clsuses. The
third section of the act, reads as follows (:
The real estate of any railroad shall be
exempt from taxation for period of five
years from the time when regular trains
for public traffic and accommodation
shall have commenced running into OF
through any town or county in this
" state" This is, perhaps, all plain
enough-but whit was the use of sticking
IN the word county ?" Or is this merely
clerical error, or mispr'nt, the proper
word being "ci'y"2 Such we believe t.
nave been the inteat, and we believe that
In the original BILL on file in the secretar,
oil states office, it will be founl TO rea,
town or city," instead of "towu o
county"
Bearing in mind the provisions Of tn
third section, we come to the fourth sec
tion-and the same blunder, clerical erru
or misprint again occurs-it reads as fc
lows "When any such railroad shall ha
" been so completed and in running ord
4" into or through said town or county
the period OF eight years, QD shall
Subject to the general provisions relatiI
"to the assessment and taxation of re
land personal estate in said town
"county."