Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1881-03-18
The Duty OF the Listers and OF the Tax


Ihe Duty OF the Listers ana OF the Tax
payers
We have no doubt that the listers of this
co unity will enter upon their duties with the
beginning of next month under full sense of
the responsibility which devolves upon them
for the proper and faithful administration of
the new tax law 1t rests with these officials
alone, throughout the state, 10 prove the new
law q failure or to make it the success in
equalizing and tightening the burden of taxa
ton which it was intended to be and may be
made TO be. The power is in the hands of
the listers, and unvarying courage, frmness
and fidelity will be required on their part. A
full realization of this fact ought to possess
our Windham county listers when they meet
for conference and consultation next Wednes-
day.
A few weeks OF study and discussion of the
new enactment have shown the people that it
is not a sweeping measure changing former
laws and adding to or taking from the list of
property heretofore subject to taxation, but
that it is in reality supplementary law de-
signed simply to give greater efficiency to
previously existing laws That the new law
is perfect no one pretends, and it is evident
that with slight verbal changes some of its
provisions might have been made more read
lily ineligible than they now are. But it
must be taken for what it is-an attempt to
bring all taxable property to light and do
away with this miserable annual business of
been a crying evil all over the state. Our
own observation goes to show that it is not
the men of small means, men who have al
ways been taxed for all they were worth, nor
men who are willing to put in all their prop
erty for taxation, who denounce the new law.
On the contrary, it is the classes who have
availed themselves of the loopholes in the old
law to screen themselves from taxation who
carp and howl at this new enactment
1t is a notorious fact that men of ample
means-men retired from business, prosper.
Gus merchants, thriving manufacturers,
wealthy farmers-have heretofore regularly
contrived TO escape by paying taxes on a
small amount of real estate or a part of a
stock of goods, one or both, few head of
live stock, perhaps, and possibly on paltry
thousand dollars or so besides, leaving the
real burden of taxation to fall where il does
not belong. 1t is this disgraceful state of
things which the new law is intended to do
away with, and for those cases where would
be shirkers refuse 10 divulge their taxable as
sets it provides remedy by making it man.
datory on the listers to ascertain as best
they can" the amount of a mans property
and then double the amount arrived at An
important part of the listers work will be to
make correct valuation of all real and visi-
BILE property, but we apprehend that the most
vexatious feature will be found in dealing
with men who refuse to disclose their proper
ty. One thing is certain, however. Personal
property must not be allowed to escape while
real estate is placed at its actual value, for in
that case small real estate owners must suffer
far greater injustice than heretofore. The
hidden personal property must be brought to
light, and in performing this duty the listers
must act without fear or favor. In doing so
they may gain the enmity of certain parties
who are made to pay, but they will at the
same time gain the approval of the people at
large, while if they do not so act they will as
suredly receive merited condemnation.
The suggested bubble of those who under
take to say that the ascertain" of the law
means that the listers must have actual knowl-
edge of hidden property, will not hold water
for moment. As good legal talent as the
state possesses says that the phrase ascertain
as best they can" must be construed to mean
that the listers are to judge according to the
best of their knowledge, and not that they are
to prOre that men have the property which
they are believed to possess. 1t is upon this
C construction that the listers must act, and if
trouble or legal question arises it will then
undoubtedly rest with the aggrieved parties
to say, under oath, whether they have been
taxed for more property than they own.
If the new law is administered according to
its spirit and intent the result will be very
great increase in the grand list of the state,
and consequent equalization and general
of the great burden of taxation. II
all the property in the state could for once be
brought out and taxed, there are few persons
who would find their share of the load
heavy one. Nineteen-twentieths of the eva
sion of taxation has undoubtedly arisen from
the feeling, perfectly natural to every man,
that he would be willing to turn in all his
property for taxation if he could be sure that
his neighbor and everybody else would do
the same. The present is a time when every
well-minded man should drop that feeling,
take it for granted that the listers will see to
it that all the property is brought out, and
cheerfully and conscientiously discover to
those officials the taxable property which he
possesses.
Temperance.