Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1881-01-05

/ fraudulently converts TO his own use money or
property belonging to municipal corporation or
the State shall be deemed guilty of the larceny OF
such money or property, and punished accordingly
Approved November 4, 1880.
No. 7s-An act to eQualize taxation.
| IL is hereby enacted, ETC.:
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. The listers shall appraiSe each item or
such property at 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 1t Is situated
SEC. 2. The secretary OF stale shall annually,
on or before the Ts day of March, furnish at the
expense of the State, to the several town and city
clerks blank inventories sufficient In number to
meet the requirements OF this act, and In the
most convenient form, with suitable interrogato-
RES TO contain, when filed full statement OF
all taxable property, real and personal, OF each
taxpayer in said toVn or CITY. Said blanks shall
be so formulated by the secretary OF state as TO
require, under oath, from each person and cor
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 all visible property, TO appraise
all OF such property at It's true value in money.
said blank shall also contain an interrogatory for
n 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 Uni ed
States, owned by or held for It's or their benefit
SEC. 3. Said blank inventories shall also con-
tain when filled, statement of debts actually
due from said taxpayers on the first day OF April,
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 firm to whom he Is so Indebted,
and the amount so owing by him TO each person
, or firm, nor on account of his being an endorSer
or surety for another; nor shall any deduction be
allowed a taxpayer on account of joint indebt-
edDess, except to the amount which he would be
, 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 be deducted the amount Of
=. United States government bonds and other non
taxable securities Ownel by the taxpayer claim
, ing such deduction, and all debts due him from
solvent debtors.
SEC. A. Said inventories shall also contain the
soe%n&g 9 sWaar or affirm that bSe above is 40
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
inteTogatorfes are correct, and that have not
conveyed or disposed Of any property or estate In
any manner, or created any fictitious debt for the
purpose of evadng the provisions of law. or affect
ing the value and amount OF my taxable estate,
, so help me God
SEC s. 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 in the town, who may be present at the
meeting. And If any person so liable fails to re-
ceiye such blank inventory, in the manner afor9-
said, he Shall, If he resides la 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. &. If any person liable to taxation In any
town or city, or the principal officer OF any cor
poratlon situated In any town or city, resides out
OF said town or city, the listers or assessors shall
forward to such person or to the principal officer
or such corporation, If known, by mail, copy Of
the blank inventory. And such person or corpo-
ration shall procure and fill out such blank In
| VpntnrV M "a
required by this act and return 1t to said listers
or assessors on or before the twentieth day Of
. April.
; SEC. Z. In case of corporations, the officer on
, whom 1t Is by law required that writs shall be
served, shall procure copy OF the inventory, and
such corporation shall fill out such inventory BY
its president or other principal officer. In case of
property belonging to trustee estates Of deceas-
ed persons and guardians, and If property or es-
tates not in the care or possession OF the owners,
the inventory shall be procured and filled by the
person to whom the property Is by law taxable.
SEC. s.. Every person and IL" president or other
principal officer Of every corporation shall on the
first day OF April in each year fill up said blank,
and make complete and full answers to all the
heterogeneous contained therein, and shall take
and subscribe the oath contained 10 the inven-
tory, and deliver said inventory to the listers or
either OF them, on demand. The listers, and all
persons now by law authorized to administer
, oathS, are hereby qualified to administer said
! oath.
! Sec. 9. The listers of each town shall, on the
first day or April annually, proceed to take up
SUCH inventories ana make SuCn personal eXanll-
nation of all visible property as will enable them
y to appraiSe 1t at its true value in money In the
/ case Of each inventory which, in the opinion of
the listers contains full true and correct state
n ment OF all the items Of property for which the
person or corporation filling out such inventory Is
+ taxable, they shall make an appraisal of such
q property according to law and complete the list
! of such person or corporation,
I SEC. ~. III person or corporation W1lfully
i omi's to make, swear to and deliver said inven-
u tory, or to answer any interrogatory therein, as
TpnIlir61 makes
# statement therein, or If the listers have sufficient
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 filling
/ out such inventory, according to the require
ments of this act, then said listers shall ascer-
tain, as best they can, the amount of the taxable
property of such person or corporation, shall APP
f praise the same at Its value In money, and shall
: double the sum so Obtained and one per cent.
OF the amount obtained by doubling such sum
shall be the list upon which the taxes of such
a person or corporation shall be assessed.
:, SEC II. If taxpayer whose list has beer
. OF the preceding section, appeals from the
!, action of the listers to the selectmen, said select
men shall have no power to grant him relief, If II
il appears to them that he has wllfully violated any
# OF the provisions of this act.
,S SEC ~ person who wfully swearS falsely
II in violation of any OF the provisions OF this act
J. shall be guilty OF perjury, and punished accord
q SEC 10 Each lister before entering upon thu
II duties OF his office shall take and subscribe thu
ii 81, do solemnly swear [or affirm
~ that will appraise all the personal and rea
II property subject to taxation in the town of
is 80 far as required by law. at IT.
q true value in money, and win set the same int
A. the grand list OF said town at one per cent OF 1t
il true value in money, and will faithfully discharge
le all the duties conferred upon me by law so hell
r. me God"
a. And if the listers violate such oath they shall
te each be guilty OF perjury and punished accord
10 ngly The oath shall be filed In the town clelk
"a | Office
- SEC. IA. liza lister accepts the inventory of
10 person not made out and sworn to as provided Ii
n | this act, or neglectS or refuses to apprase ant
ar yentOry filled up cOnformably to the provisions
this act, he SHALL for each inventory so received
and for each such refusal or neglect, forfeit to tn
town or city where he resides the sum of tw
m hundred dollars and any taxpayer in such town
" In the name Of the town, may sue, and recove
such penalty for the benefit of such town
T. SEC. Is. The listers In each town shall arrang
n in alphabetical order the personal lists of a.
a taXpayerS and lodge the same in the town clerk
g. office on or before the 25th day OF April of eac
TO year. for the inspection OF the taxpayers OF sue
IN town
III set in the lists in 1881, by the listers at Its tru
~ value In money on the first day Of April In tina
"a year, and such appraisal shall be made In cor
~ | nection with the annual list and completed an
~ filed at the same time as required by law for ar
A. nual lists. No equalization of such appraisal b
-, any equalizing board shall be required, and
" shall be substituted for the last quadrennlal az
GO praisal and continue In force in lieu thereof unit
ne the next quadrennial app aisal is made.
in SEC II. In making the next and all succeedin
rh ouadrennial appraisals, listers shall confor
strictly to the requirements OF section one OF TIL
~, SEC. 49, The secretary of state shall cause
~ he urinted upon the back Of the blank inventories
- this act and such other portions of the law rt
Il. nft1nly n n a