Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1881-03-28
THE TAX LAW.

L
legislators would let the people alone. |
and not try to legislate everything and |
everybody to the notions Of few fault
finders, it wovld be much better for all
concerned.
The language of this critic proves
that he either did know what he was
talking about, or sinned against the
truth in spite of his knowledge. The
tax law passed by the last Legislature
will not drive any capital out of the
State because there is no place where
capital, disposed to evade taxation can
90 where it will fare so lightly under
the law as in Vermont. Our tax laws
are not nearly SO stringent as those of
New Hampshire, Massachusetts, New
York or New Jersey; the laws of the
leading Western States entirely exceed
the Vermont laws in severity, for in
several of the Western States no offsets
whatever are allowed, and very heavy
penalties for tax evasion are enforced.
The law passed by the last Legislature
differs in no essential particulars from
the laws hitherto in force, save that the
taxpayer is obliged to swear to his list,
and the listers are commanded to ascer-
tain, as best they can, the value of the
taxable property of all persons who will
fully omit to make out list or swear
to false list, and tax such delinquents
on double the sum so ascertained. The
present law involves no hardship for an
honest taxpayer, and involves no hard
ship for a dishonest taxpayer except
that he must make oath to his list.
Under the old law the listers could, if
they saw fit, put any taxpayer under
oath, and could enlarge his list at their
discretion, if persuaded that evasion or
falsehood was ATTEMPTED. To be sure,
this year the law commands that the
list shall be sworn to; but what sort of
a capitalist is that who is likely to take
to flight when compelled to swear to
his list? Capital that won't pay for
its protection is not very valuable or
stable, and it is that kind of cheating,
skulking capital that tax laws are strin-
gently constructed to reach if possible.
The Traveller correspondent intimates
that the last attempt of our Legislature
to recast the tax law in better form was
the result of the clamor .'of few fault
finders" The evil of tax evasion had
grown so great in Vermont that hel
largest and most fourishing towns re
ported no more personal property thar
, was reported thirty years ago, and The
last Legislature represented, not few
fault finders, but the vast majority o
the people, when it passed the presen
law, whose defect is not undue strin
5 gency that drives capital from the State
l but rather failure in spots to be a
l stringent in effect as it was in intention
its defect is not Its tendency TO driv
capital out of the State - but rather it
, probable failure to flush all the tax
r payers out of the high grass. The la
n is not obscure nor difficult of obedienc
to men without guile, but it is quit
possible that those honest taxpayers VIII
have retained lawyers to tell them ho'
they can nullify the law and evade th
n taxes, may find the present law weake
l. than the Legislature meant it should b.
IL The law. however will make a goo
!. showing for itself if the listers do the
duty without fear or favor. Those VIII
q refuse to make out an inventory wi
l. not accomplish much if the listers dete
1t mine from the best attainable source
e the value of the dellnquent's propert,
IL real and personal, and double it; tt
- men are few, with their visible re;
Ia estate doubled, added to the double
20 value of such personal property as coul
n be discovered by careful inquiry, tn;
g would find their sin of omission vel
remunerative. The lister need have |
~ fear of the result of suit for damag
IS against him, for the moment the su
n, was brought he could swear the ball
l. citizen and make him discover und
lie oath. There is no danger of such MI
- placing themselves in situation whe
ID the listers could compel them to decla
ne in detail whether the assessment of Il
Id listers was excess of their legally taxab
re property. for the suit against the list
ne would unseal the lips of the silent frau
- The persons who wilfully omit to ma
oS out list can be made to understal
or that their disobedience will not ser
ur their turn, for the listers can dout
or both real and personal property, al
there will not be many cases where t
e. result would be pleasing to the taxpay'
to Of course where the lister is weak enou
tn to shrink from his duty, or wick
v. enough to be in collision with tax doc
n ers, the law will fail of its purpose,
[r. any tax law would that human wisdc
of could devise. 1t is possible that the
are places in the laws, as in all n
le- laws, that the courts, when called upt
may decide will not hold water,
,as that is not a question for either lis