St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1881-02-18
The Tax Law Reviewed.
Geo. E. Eaton, E1,Editor, E1-Lawmaker.

lGeo. E. Eaton, Ex- Editor Ex- Lawmakerl
Let us examine the questions which
have recently been published. 1t seems
to us that the Secretary of State got en-
tirely outside the law in framing some
of them, and has drawn largely on his
imagination of what the law should be,
rather than what it is. From No. we
learn that the taxpayer is required to
appraise his own real estate. Now the
law requires nothing of the kind. The
only portion of the law that can by any
means be construed to mean anything
of the kind is part of Section ,, which
says that 'said blanks shall be so form
ulated by the Secretary of State as to
require under oath from each person
aud corporation such full information
as to each class and item of his taxable
prOperty-real and personal-as will
enable the listers to appraise all such
property ut its true value in money!
To claim that this section requires each
person to appraise his own property,
seems to us to be Il strained construction
of the law, and one that the courts will
not sustain. If the legislature intended
that each person should appraise his
own property, why does the law not
say so; and then again if each tax-pay-
er is to appraise his property, what ne
ceSsity is there of electing board of
listers
Question No. 8 calls for average stock
in trade for year ending April ], ISL
We should like to know what the aver
age stock in trade during the year
amounts to. The law says "all taxable
property shall be set in the list at one
per cent of its value in money on the
first day of April of the year in which
the list is made"
Question No. 2l.-"What is the
amount of debts you ale now owing,
and the name and residence of credit
or2'' By this question it would seem
that every taxpayer, whether he wish
es to get off any personal property by
reason of debts owing or not, must tell
who he is owing and the amount. All
the law says in relation to this point is
that "said blank inventories shall also
contain when filled, statement of
debts actually due from said taxpayer
on the first day of April to the amount
of deductions cldimed.n Now any COM
mon, ordinary mortal would interpret
the law as meaning that if man claim
ed any of his personal property off, he
should tell who he was owing, and the
amount, up to the sum claimed "otf,"
and no more. If he asked for no deduc-
tons, then he would not be obliged to
answer the question at all. But the
fertile imagination of the Secretary of
State has SO construed the law that ev-
cry taxpayer must tell just how much
he is owing and who to. Perhaps our
affable secretary has taken contract
to furnish some commercial agency
with complete financial standing of
every man in the state.
Section 10 of the law provides for
doubling the list of person or corpO-
ration in case they refuse to make out a
list. The learned legal men of the state
differ on the point as to whether in such
case the listers have any right to dou-
BILE both real and personal property, or
only the personal list. Many claim that
the real estate canuOt be be concealed,
and therefore cannot be subjected to
double tax. A certain portion of the
community believe that where money
is owing on mortgage, that the value
thereof should be deducted from the
real estate appraisal and the mortgage
assessed for his just proportion, which
would seem to be decidedly just, but
probably would not he so construed 10y
| the supreme court. One eminent mem
| Der of the legal fraternity-a former
chief justice of our supreme court bench
has given his opinion that that sec
| ton requiring the return of United
States bonds is unconstitutional, be-
cause it eontemplates, and if enforced,
] IL TO 81 Nfc
which are forever and under all circum
stances, exempt from taxation.
| With all these various and conflicting
| opinions what can be done Perhaps
the listers of Danvile may decide these
vital questions as to how the law shall
| be administered, in direct opposition to
the rulings of the St. Johnsbury, or
| Walden, or Montpelier board of listers :;
much litigation may arise from an at
| tempt to enforce a law about which
there. is such a diversity of opinions.
"When doctors disagree, who shall de-
eide ?" and when the best legal talent of
our state is at variance, who thinks
there isn't grand chance for a lawsuit
In our opinion the Governor should at
once submit % the supreme court
Indigestion immediate decision, a series
of questions relating to and covering all
the points of dispute. Such decision
would enable the listers to impartially
administer the law in each town in the
state; a uniform method would be Sc
cured, and the decision at this time
before the law is in operation-might
be the means of preventing much lti-
/ CATION in the future.
Between April DC and May IA series
of conjunctions will occur which will
bring the planets Neptune, Saturn, Ju
piter, Mercury, Venus, the sun and the