Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1880-11-05
Tax and Listing Laws.


In order 10 effect the needed reform in our
tax and listing laws, the following provis-
ions of law seem to he practicable and de-
sirable.
|. The ds,ribalion of the State tax among
the several towns according TO their popula-
ton.
The only provision of the constitution
bearing upon the equality of taxation Is
Article IN of the declaration of rights which
declares That every member of society
hath right to be protected in the enjoy
ment of life, liberty and property, and there
fore is bound TO contribute his proportion to-
ward the expense of that protection, and
Weld his personal service when necessary, or
an equivalent thereto" This does not i'm
ply that taxation must necessarily he laid
upon the citizens property, in order to get
at his proportion. The poll-tay, which
has existed from the institution OF our STATE
government, Is imposed irrespective of pro
perry Of course equality, 50 far as attain
able, in the apporiionment Gi the public
burdens is fundamental idea. The careful
tables lately published. show that the rel
alive amounts ola State tax of thirty per cent
apportioned to each town according 10 the
grand list and according 10 population, do
not, us general thing, differ very widely,
and such differences as appear are attribut-
able, to large extent, to the different rates Of
llstinsin the several towns, which no equAliz-
ing board can or does make equal.
As rule, the towns which would pay
more State tax under an apportionment &C
cording to population, are towns which, by
excessive naturalization, have escaped pay
ing their fair proportion.
The invncible argument for this change is
that il would remove from the listers and
civil authorities Of the several towns the
temptation to an under assessment les; their
own town should, by full and proper as
sessment, be compelled 10 bear the proper
burdens of other towns who fail in the same
way, hit perhaps in diverse and ever vary
ing degrees 1t is probably true that there
is not in the State a grand list which, in ref
erence to the State tax, can fairly be called
honest, though all are supposed L. be sol
EMMY sworn to, or rather sworn TO in solemn
form The flat falsehOods of the listers GER
titicates are known Of all men and acknowi-
edged, and vet are tolerated and excused he
cause of their universally and supposed
necessity in order 10 properly protect
their towns Ii this is no, scandalous,
il ought TO be- Nevertheless it is hopeless
to expect that any Town Will make iull
and honest assessment until this temptation
to falsify shall be taken away. Placing the
State tax upon the basis of population is
fair, simple and effective way OF removing
the great iaducemcnt 10 falsehood and fraud.
.. Every taxpayer should he required 10
give in a list OF all his taxable property uP1A
has oath The oath may now he required;
but practically never is. The taxpayer should
be required TO make his statement in detail,
fixing his own valuation TO the listed prop
erty, and to sign and swear TO his statement ;
and the lists SD made, with the certificates
of the oaths appended, should he preserved.
This is the law in Massachusetts and other
States, and it works we'll 1t is safe TO say, |
that lists so made up, though unchanged by |
the listers, would bc much nearer the truth |
than the present lists. But rs u further safe |
guard, the listers should have power of re-
vision and c-assessment-of assessment, |
without appeal, In case of neglect to give in
the lists; perhaps of two-folding in cases of
intentional fraud and the false oath should |
be punishable as perjury. The taxpayer
should also be required TO swear that he has
not disposed of his taxable property, either
in trust or otherwise, to evade taxation.
3. If an Offset is TO be allowed for indebt-
edness, as we think it should be, the psrtcu-
lar indebtedness should he stated in order to
prevent the fraud which might be concealed
under a general statement of Indebtedness
and also to reach the creditor for purposes of
taxation
These changes OF ON law ARE practicable,
easily understood. and would work an imme-
iiatc improvement in our system OF taxation.
Further improvements. if demanded, could
be secured from future Lcgisa
lures. Such a gradual change Of our system
IS possible But no sudden and sweeping
change Of our wLols tax Law is possible The
history of all legislation, actual and attempt
ID, on this subject, in this State, teaches one
much in this matter i TO accomplish nothing.