Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1881-02-23
The New Tax Law Blanks.

The New Tax Law Blanks.
The scenes of interested and animated de
bate which were witnessed in Montpelier il
connection with the discussion before tn,
legislature Of the question Of taxation, out
of which came the "Act to equalze taxa
tion," are reproduced in every town and vii
lage in the state as the time approaches fol
the practical application Of the provisions
Of that measure. There seems to be as great
and as irreconcilable difference Of opinion
respecting the requirements Of the law that
was finally passed as there was among the
members of the legislature concerning what
should be the provisions Of law TO reform
certain known abuses in listing and taxa
ton. Precisely what the new act provides
is plain enough if one will read it in the
light of the purpose of its trainers, having
regard to the spirit as well as the letter Of
the law. We apprehend that large share
Of the Misrepresentation arises from lack Of
and to some extent self-interest and individ-
ual bias come in to prevent fair and i'm
partial construction of its aims and inten-
tons. That the law opens up no new sources
Of taxation, or allows any deductions or off
sets not permitted by former laws, has been
oonclusively shown in these columns by ref
erence to laws in the general statutes not
repealed or changed by the new law. The
urla of No Of 10 ~ 1904
was to lay requirements upon taxpayers and
listers so strict that such personal property
as slipped through the meshes of the old law
would be caught by the more closely woven
designed to scoop in the slippery cells that
lay low down in the bottom of the stream
and have hitherto escaped the efforts or the
disposition of the listers to take them in.
The inventory of real and personal estate
with its list of formal and searching ques-
lions aiming to unearth every item of tax
able property, and the 'iron clad OATH" are
the means relied upon to accomplish under
the new act that which the old law has failed
to do-bring ont for the purposes of taxation
all the personal property. The inventory
and the oath are especially designed to reach
taxable personal property in the hands of
men who have artfully lodged, by evasions
more or less ingenious or by downright dis
honesty of purpose, the payment of their Just
share Of the burdens of taxation.
1t is maintained by many, without the
warrant of single word in the law, that
each taxpayer is to appraise his own prop
erty. The language of the first section of the
act and of the listers oath in the thirteenth
section is sufficiently clear on that point
The taxpayer is required to give the lister
all necessary information about his property,
and the lister is required to appraise each
item of that property. The listers appraisal,
not the taxpayers valuation, is the basis of
taxation. Stocks will be appraised at their
full worth, including both their par value
and whatever premium may accrue to them
by reason of undivided surplus. Debts due,
like notes or book accounts, will be appraised
according to the information given, due al
lowance being made for the bad and doubt.
full. That more or less difficulty and vexa-
ton Of spirit in individual cases will be ex-
Perienced in filling out the inventories pro-
vided by the secretary Of state is natural to
expect, but little care and patience will
tighten the difficulty and soothe the vexation.
Similar difficulties are incident to any radi-
cal change in long established methods.
A vuiua ohnina If 1;aiars NJ he ob
ing town election will have much to do with
tne new law. W. i.-rvrCant duty will
devolve upon the towns than the choice of
these officers. 1t is true the line of duty
laid down for the listers is straight and
plain. The law leaves little to their discre-
ton beyond fixing the value of property.
Its mandatory provisions stand at all points !
between the officials and the taxpayer. The |
listers most troublesome service will be in |
obtaining measurably accurate and cheer !
full acquiescence in the requirements of the
law from those who find difficulties, either
natural or artificial, in complying with the
provisions o. the law. The successful work
ing OF II law will depend largely upon the
wisdom, the intelligence, and the tact, dis.
played by the listers. The first year of its
enforcement will be beset by difficulties that
may determine by the manner in which thew
are met the fate of tax reformation in this
state for many years to come. The amount
OF work to be done by the listers between
the first and the 25th day of April is very
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