Bellows Falls times. [volume] (Bellows Falls, Vt.) 1856-1965, 1876-10-13
ASSESSMENT OF TAXES.

equitable and just contribution from ev-
cry interest and citizen, towards the ex-
pense of administering the affairs of the
state, has ever been one of the most diff
ficult and perplexing questions with
which legislators have to deal. The right
of the state to compel such just contri-
button is unquestionable, Without 1t,
every department of the government be-
comes paralyzed.
The duty of every citizen, and of ev-
cry species Of property, to contribute to
wards the expense of his or its protec-
ton, is equally clear. The protection
| furnished by the state to its citizens and
to the property within its limits, gives
the right to exact, in war, the personal
services, and in peace, poll tax from
the former and contributions from the
latter, wherever the owner thereof may
reside. This is substantially the doctrine
announced in the ninth article of the bill
of rights.
Within the past few years there have
been frequent complaints that the spirit
Of this article in the bill Of rights is Vi
olated in the apportionment of the pub
lie burdens. Not unfrequently has it
been claimed that property of the same
kind and value was placed in the grand
list at different valuations in different
sections of the state. At other times 1t
is claimed that large amount of prop
erty invested in railroads, telegraph com
panies, insurance companies, and other
companies, to protect which, and deter
mine the rights thereto, annually costs
the state large sum, almost wholly es
capes taxation and again, that owners
q of real estate are unjustly discriminate ed
! against, in that they are taxed on the
appraised value, Notwithstanding they
: may be largely indebted for it, while thu
\ owners of personal estate are allowed tt
!. deduct from its appraised value th'
!. amount of debts which they may owe
= 1t is claimed by some that there shoulo
=. be no deductions made from the assessed
value of personal property, for the debt
!. of the owner; that such allowance IN
n duces fraud and the creation of hctltiou
: debts for the purpose of obtaining de
A ductions, and that the expense to tn
!. state, to protect and determine the right
q to personal property for which the owne
,e is in debt is greater than when the sam
a is fully paid for, and hence it IS unlu'
n that the owner of property, because b
20 is a debtor, should be relieved from col
" tributing theretrom to the expenses
it the state.
"A Without doubt there is too much fou
ha dation for these complaints, though Il
&c class first mentioned could have no exis
IA ence in fact, if listers would faithful
NJ observe the law, and appraise all pro
,s. erty at its just value in money.
NJ 1t is notorious that they do not regal
~ the law in this respect, but appral
nd property at from one third to two thir
as- its Just value in money often vieing WI
hv each other to place and keep the propf
re- ty in their locality in the list as far b
ed low its value as possible. | am INFORM
mr.. that conscientious listers often refuse
NV sign and make oath to the list from
IA knowledge of their failure to comp
~ with the law.
IN The prevalent feeling that the prac
+od cal operation of the law for the asse
;n- ment of taxes is unequal and unju
-be has been, and is, working sad dem
alization of public sentiment BY /
NV merous class of citizens it is no long
! i considered public duty to assume a
of pay their luli snare OF the pupiic cap
Il ses, but rather that they have a right
md avoid as much of it as they can, even
,ad resorting to questionable devices. 1t
oh feared that tae legislature may have
not advertently aided in the work of dem
alization, by too readily passing acts
ons legalize grand lists, with and with
noe specifying the defects to be legalized q
Md even to legalize the omission Of the |
of ers to sign and make oath to the !
Int Would not more healthy sentiment
,se inculcated by refusing the passage of
nv acts which do not specify the defect
tics be cured, and all acts to legalize deft
nts occasioned by the omission of the
.nIe ers to complete, sign and make oath
,ost the list according to law, and, also,
av enacting a law rendering the listers |
aer sonally liable to their towns and to
.nIa state for all losses occasioned by Ii
! to neglects or omissions in this respect.
All, / am convinced that the law in reg
tho to the assessment of taxes needs CT
! ~ ful and eonsiderate revision such a
rial vision as will apportion and distrib
"a j
ion as possible among all the citizens I
the upon all the pecuniary interests of
90 a state. Whether such revision can
om. effected at single session of the lie
one lature may be doubtful.
ven EDUCATION.
'uid The importance Of this interest can
De be overestimated More than min
Veo thousand children are in process of tri
'xes ing in the schools of the state.
pose Their veal or woe is largely de
mined by the character of the sch'
peal which they attend.
the These children are soon to give cl
feei- acter to the state and other states.
tr' The state can better afford to neg
n Is any other interest than this, which ]
lt OF closely allied to her welfare and dest
Free institutions cannot long e
OF a among a people characterized by il
v or rance and vice. Intelligence and vi
be are the bulwarks of all free governm
the The pecuniary interests connected !
very education are very large. The di
nred taxes raised annually for this pur
ould amount to nearly s600,000 But
sum represents hardly tithe of !
! an the people of the state annually exI