Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1881-01-05


property belonging tot municipal corporation OF
the State shall be deemed guilty Of the larceny Of
Approved November !, 1886.
No. ss-An act to equalize taxation.
II Is hereby enacted, etc:
SIC. /. 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 IL
made. The listers shall appraise each Item OF
such property az such sum as they would appraise
the same In payment OF just debt due from
solvent debtor, having regard to the current value
auction sales, In the locality where II Il situated
SRc. . The secretary OF state shall annually,
on or before the rst day OF March, furnish at the
expense OF the state, to the several town and city
clerks blank inventories sufficient In number 10
meet the requirements Of this act, and In the
most convenient form, with suitable interrogato..
all taxable property, real and personal, OF each
taxpayer In said town or CITY. said blanks shall
be 20 formulated by the secretary OF state as 10
poration such full Information as to each class
and item OF his taxable property, real and per.
sonal, as will enable the listers, after personal
examination OF oil visible property, to appraise
all OF such property al Its true value in money.
said blank shall also contain an interrogatory FOR
a statement OF the amount Of stocks, bonds, or
other securities claimed to be exempt from tax
alton under the laws Of this state or the United
states, owned by or held for It's or their benefit.
SEC 3. said blank inventories shall also con-
tain when filled, a statement OF debts actually
due from said taxpayers on the first day Of Apr1l,
to the amount OF deduction claimed; and no de
ductiOn shall be made IN the list OF any person by
reason OF debts owing by him, unless such state
ment includes the name and place Of residence OF
each per.on or flrm to whom he Is so indebted,
and the amount 70 owing by him 10 each person
or Arm, nor on account OF his being an endorSer
or surety Tor another: nor shall any deduction be
allowed taxpayer on account Of Joint indspt,
obliged TO pay II all the persons Jointly bound
were TO pay equal parts OF the debt And from
any deduction allowed by listers on account OF
debts there shall he deducted the amount OF
United States government bonds and other non
taxable securities ownet by the taxpayer claim
Ing such deduction, and all debts due him from
SIC. 4 said Inventories shall also contain the
sosmnIy S swear Tor am that the above is az
full, true and correct list and description OF all
my taxable property, both real and personal, and
all property which should be set In the list TO me,
and that have set down only such debts as am
Internationally bound to pay, TO the amount OF
the deduction claimed, that my answers TO these
lnterrogatortes are correct, and that have not
any manner, or created any fictitious debt for the
purpose OF evading the provisions OF law. afIect-
Ing the value and amount OF my taxable estate,
SIC 5. The town clerk TO whom such blanks
are furnished shall, with the aid Of the listers,
distribute at the annual meeting OF their respec-
tive towns one copy TO each person liable TO tax
alton 10 the town. who may be present at the
meeting And II any person 80 liable fails to re-
ceive such blank inventory, In the manner afore-
said, he shall, II he resides In the town. apply TO
and receive from the town clerk or listers a copy
Of such blank on or before the twentieth day OF
March.
SEc. 4. II any person liable 10 taxation in any
town or city, or the principal officer OF any cor
poration situated in any town or city, resides out
Of said town or city. the listers assessor shall
forward TO such person or TO the principal officer
OF such corporation II known, by mail, a copy OF
ths blank Inventory. And such person or corpo-
ration shall procure and MI out such blank In
ventory, and complete the same In all respects as
required by this act, and return II to said listers
or assessor on or before the twentieth day Of
April.
sEC. :. In case Of corporations, the ofllcer on
whom It is by law required that writs shall be
served, shall procure copy OF the inventory, and
such corporation shall I'LL out such inventory by
It's president or other principal officer. In case OF
property belonging 10 trustee, estates OF deceaS-
ed persons and guardians, and OF property or es-
tates not In the care or possession Of the owners
the inventory shall be procured and flled by the
person TO whom the property Is by law taxable.
SIC. r. Every person and the president or other
isa dRyy q ffT qi every corporation shall on the
| and make complete and null answers 10 all the
interrogatories contained therein, and shall take
| and subscribe the oath contained 10 the lnven
tory. and deliver said inventory 10 the listers OF
either OF them, on demand. The listers, and al
persons now by law authorized 10 administer
oaths, are hereby qualified TO administer sale
| oath.
sec. O. The listers OF each town shall. on tn,
first day OF April annually, proceed to take W
such inventories and make such personal exami
nation OF all visible property as will enable then
| "
case OF each inventory which, in the opinion o
the listers, contains full, true and correct state
ment OF all the Items o. property for which IN
person or corporation nling out such inventory !
taxable, they shall make an appraisal OF sucl
property according TO law, and complete the lis
OF such person or corporation
SEC. 10. II person or corporation wllfull,
omits TO make, swear TO and deliver said inven
tory, or to answer any interrogatory therein, a
by this act required, or makes false answer
statement therein, or II the listers have suflcen
reason 10 believe that an inventory does not con
tain full, true and correct statement Of the tax
able property OF the person or corporation bllin
out such inventory, according to the require
ments Of this act, then said listers shall ascel
tain, as best they can, the amount OF the taxabl
properly OF sneh person or corporation shsii az
double the sum 80 Obtained and one per cen
OF the amount obtained by doubling such SUI
shall be the list upon which the taxes OF sue
person or corporation shall be assessed.
SIC II. II taxpayer whose list has bee
| made up by the listers under the provision
action OF the listers to the selectinen said seec
men snail have no power TO grant him relief, II
, appears 10 them that he has wlfully violated an
/, OF The provisions OF this act,
SEC IL person who wiifully swears false
IN violation OF any OF the provisions OF this &C
: shall be guilty OF perjury, and punished accor
|; SKc. ~ Each lister before entering upon Il
i duties OF his Office shall take and subscribe Il
following oath;
2 that will appraise all the personal and re
1 property subject to taxation In the town OF
q 80 far as required by law, at 1
q true value In money, and win set the same In
. the grand list OF said town at one per cent OF
ii true value In money and will faithfully discharl
e all the duties conferred upon me by law; so he
. me God.n
: And II the listers violate such oath they shl
q each be guilty OF perjury and punished acror
ingly. The oath shall be filed In the town cleil
a ONCE.
= SIC. a. TIA lister accepts the inventory OF
q person not made out and sworn TO as provided
! this act, or neglects or refuses to appraise al
set In the list each Item as described In each
~ ventOry nlled up confomably 10 the provisions
this act, he shall, for each inventory 40 receive
town or city where he resides the sum OF "
N hundred dollars and any taxpayer In such TOW
In the name OF the town, may sue, ana recON
such penalty for the beneht OF such town
SIC IS. The listers In each town shall arTan
h In alphabetical order the personal lists OF
. TAXPAYERS and lodge the same In the town clerl
y onice on or befon the 25th day OF April or ga
10 year. for the inspection OF the taxpayers OF su
n town ~
n set In the lists In 1881, by the listers at Its "
~ value In money on the inst day OF April In n
a year and such appraisal shall be made In CO
w. necton with the annual list and completed a
~ filed at the same time as required by law for .
A. pual lists. No equalization OF such appraisal
ar any equaliling board shall be required, and
y shall be substituted for the last quadrennial !
- praisal and continue 10 force In lieu thereof III
~ he next quadrennial app aisal Is made.
in SIZE H. In making the next and all succeed
~ nundrennlal appraisiils, listers shall COMO
strictly 10 the requirements OF section oneh u
b. act. 1900
l.I. IL i...ra es.el