Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1881-03-25


A correspondent of the Boston IrdoelleT,
writing from Waterbury to that excellent
journal, says:
The new tax law passed 10y tine last Legislature ID
commented upon by men of all parties IN terms
not very complimentary. The tendency OF the Ia"
Will he drive capital out oi the State. III legisia-
tors would let the people alone and not undertake
to legislate everything and everybody to me no
tons of few fault -nnders 1t would be much better
for all concerned.
The language of this critic proves that he
either did not know what he was talking
about, or sinned against the truth in spite OF
his knowledge The tax law passed by the
last Legislature will not drive any capital out
of the State because there is no place
where capital disposed 10 eyade taxation
can go where it will fare 50 lightly under
the law as in Vermont. Our tax laws are
not nearly 50 stringent as those OF New
Hampshire, Massachusetts, New York or New
Jersey the laws of the leading Western
States entirely exceed the Vermont laws
in severity,..for in several OF the Western
States no offsets whatever are allowed, anu
very heavy penalties for tax evasion are en-
forced The law passed by the last Lcgisla-
ture differs in no essential particulars from
the laws hitherto in force, save that the tax
payer is obliged to swear to lis list, and the
listers are commanded to ascertain, rs best
they can the value of the taxable property
of all persons who wilfully omit to make ont
list or swear to false list, and tax such
delnquents on double the sum so ascertain
ed The present law involves no hardship
for an honest taxpayer, and involves no
hardship for n dishonest taxpayer except
that he must make oath to his list. Under
the old law the listers could, if the saw fit,
put any taxpayer under oath, and could en-
large his list at their discretion, IT persuaded
that evasion or falsehood was attempted.
To be sure, this year the law commands
that the list shall be sworn to but what sort
of capitalist is that who is likely to take to
flight when compelled to swear 10 his list ?
Capital that won't pay for its protection is
not very valuable or stable, and is that kind
of cheating skulking capital that tax laws
are stringently constructed 10 reach il posi-
BILE The Traveller correspondent intinatcs
that the last attempt of our Legislature 10 re-
cast the tax law in better form waa the result
OF the clamor ''of few fault finders" The
evil of tax evasion hal grown SO great in
Vermont that her largest and most flourish
ing towns reported no more personal proper
ty than was reported thirty years ago, and
the last Legislature represented, not
few fault finders but the vast majority of
the people, when il passed the present law,
whose defect is not undue stringency that
failure in spots to be as stringent in effect as
it was in intention its defect is not its ten
dency to drive capital out of the State" but
rather its probable failure to flush all the tax
dodgers out of the high grass The law is
not obscure nor difficult of obedience TO men
without guile, but il ls quite possible that
those honest taxpayers who have retained
LAWYERS to tell them how they can nullify the
law and evadc the taxes, may find the pres
cnt law weaker than the Legislature meant
it should be The law, however will
make good showing for itself if the
listers do their duty without fear or
favor. Those who refuse TO make out an
inventory will not accomplish much if
the listers determine from the best attain
able sources the value of the delinquents
property, real and personal, and double it
the men are few. with their visible real estate
doubled, added to the doubled value of such
personal property rs could I've discovered by
careful inquiry, that would find their sin OF
omission very remrinerative. The lister need
have no fear of the result of 4 suit for dam
ages against him, for the moment the suit
was brought he conliswear the balky citizen
and make him discover under oath. There
is no danger of such men Placing themselves
in a situation where the listers could compel
them To declare in detail whether
the assessment OF the listers was IN
excess of their legally taxable prop
erty, for the suit against the lister would
unseal the lips of the silent fraui. The per
Sons who wilfully omit t. make out n list can
be made 10 understand that their disobedi-
ence will not serve Their turn, for the listers
can double both real and personal property,
and there will not he many cases where the
result would be pleasing TO the taxpayer.
OF course where the lister is weak enough
TO shrink from his duty, or wicked enough
to he in conclusion with tax dodgers the law
will fail of its purpose, AS any tax law would
that human wisdom could devise. Ii is pos
siblc that there are places in the
law, as in all new laws, that the
courts, when called upon, may decide
will not hold water, but that is not ques-
ton for either lister or taxpayer 10 pass upon:
there is no essential obscurity as to the mean
ing and intent of the law in its text, and it
ought not TO he hard task for an ingenious
man 10 do his duty under it. If Vermont
cannot ask her people 10 swear 10 the truth
ol their tax lists without exciting such a
breeze anioas. the tax dodgers rs 10 nullIfy
the operation of the law, then the popular
| Christianity of Vermont is very low, 80 low
| that il suffers by comparison with the every
| day. integrity or those whose church is a
mosque. Il pagoda or \ joss-ho
| Tho agnl an, nr,n are .frauath,.upl an fac