Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1880-12-31
The isw -a- Law.

The tax bill, House 4ii, which la5passed
the Legislature, is 4 simple, and We think
will prove to be an elective apd bertfcial
measure 1t attempts no sw,epins change
OF our tax system and SET SIN tilotion no new
and Complicated machinery, the practical
! operation of which MIGHT be doubtful III is
designed to make effective the present law
which, as has been said a Thousand times, is
n very good law, if il wofc only enforced
according to its plain and undisputod pur-
| port
The new law requires the listers r. - ;lI
taxable property in the lists at one Per cent
Of its true cash value, aprraising lhf san' at
such figures as they would aprrlis'' it 'in
payment of u just debt, due from a solvent
debtor, having regard to the current value Of
such property, and the sales thereof, other
than auction sales, in the locality where it is
situated" That is substantially the pF,scnt
| law. The present law. however, ATTACHES no
penalty, for disobedicnce Of the law IN tie
part Of a lister. Th new law aitach.s q
penalty. The new law regu.rcs from, rag
taxpayer a sworn list or inventory u hi
taxable property, real anil personal,
and it permits no deduction Tor debts
owing, unless the taxpayer specifics in
his statement the debts fer which he cLiiHs
IA deduction, with the name and residence Of
the person OF persons to whom sucli debts
are owing. The taxpayer must aisp make
oath that he has not created any fictitious
debt or disposed of any property for the
purpose of evadinr the law. or aiTrciin-s Ji-.
amount of his list. The taxpayer may al'-
peal from the appraisal of the listers, to til.
sclectmen; but if it appears tlai he has vii
fully violated any. Of the pro, Visions ui-ths
act they shall grant him no n.licf
If taxpayer refuses 10 hand in a sworn
list, or the list he hands in is- MT a trIc
statement of his taXsLle property, t'lcSli Ter
may ascertain his property AS well rs they
can, and shall apprlise it at its full vaiur,
and shall then double it, and sci him in tine
list at double the amount h. would Lave, bccn
taxed on, had he made an honest list.
taxpayer who makes and sweaTs to q false
list, is to be held guilty of perjury and pun
ished accordingly.
The listers must swear that they have ap-
praised all the taxable property at its true
value in money, and if they swear falsely.
they shall be held guilty of perjury AMI he
punished therefor; and any lister who az
cepts an unsworn inventory from any
taxpayer, or corporation, or who neg
lects or refuses To do his duty under
the law. is made liable 10 penalty Of
5000 for each unsworn inventory received,
or for each neglect or refusal, to be forfeited
to the town or city. y new appraisal II
real estate is to be made next April in con-
nection with the new annual list Of personal
property This will enable the listers To
start square throughout the State, and t'
make the lists fair and right, as regards both
real and personal estate.
These are the main features Of the law;
and readers of the FEE Press will rcmcm-
Der that most of these changes If and aI-
ditions to the existing law are what this pa
per has advocated rs feasible and iudiciouS
We do not believe that many taxpayers will
perjure themselves to escape their fair share
of the taxes. If any taxpayer does moi
choose to specify his debts he cannot com
plain if he is allowed no deduction therefor
If he does specify, it will, Of course. b. easy
to determine if the deduction is just and
proper Much of the wrong Of unjust anal
dishonest offsets will thus be- prevented
Under the new law the listers will BE- under
powerful inducements heretofore wanting,
to do their duty fairly and honestly. If they
do so. with one accord, the State will take
i rev departure in the matter of the grand
list, and IN substantially fair AMI honest
and equal basis. OF course nobody sri-
poses that this or aEy statute will secure all
solute perfection but We have very firm
confidence that it will remedy great many
of the existing inequalities. and remove the
greater share of the complrint justly brought
against the present arrangement If this is the
ie suit, the Legislature of 1850 will have de
served well of the people; and if it had done
nothing else, they would cheerlully forgive
all its waste Of time in profitless talk. and
its other sins of omission and commission.