St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1881-03-25

viduals in whose name they stand, and
must be put down in the inventory of
taxable property.
The question is frequently raised as
to the obligation of tax payer to an
swer interrogatory No. lo of the inven-
tory. and what would he the penalty
for refusal to answer. The interrOga-
tory relates to the amount of stocks,
bonds or other securities claimed to he
exempt from taxation under the laws of
this state or the United States, owned
or held by the taxpayer April l, 1881.
The final clause of section two of the
law is mandatory in its that
the blank inventories shall contain this
interrogatory. Section ten says, "lf
person or corporation wilfully Omits to
make, swear to, and deliver said in
ventory or to dnS,cer any iRterTOqdtOrV
therein, as by this act required,
then said listers shall ascertain as best
they can the amount of the taxable
property of such person or corporation,
shall appraise the same at its value IN
money, and shall double the sum so OBJ
tained," and the taxes of snch person or
corporation shall be assessed on this
list. The law makes no distinction in
this requirement between the case of IA
person who claims deductions from his
list on account of debts owing and one
who claims no such deductions. In the
! former case the statement of nOn-taXa-
BILE securities owned or held by the tax
payer is necessary, as by the last clause
of section three such securities shall be
deducted from the amount of deductions
for debts owing allowed by the listers.
In case no deductions are claimed, it Is
difficult to see what good reason there
can be for requiring an answer to the
interrogatory, and the courts would
doubtless decide against the right OF
the state, in such case, to collect
double taxes by reason of failure or re-
fusal to answer this interrogatory.
Section fifteen of the law requires the
listers of each town to arrange the per-
sonal lists of all Taxpayers i'll alphabet
cal order and lodge the same in the
town clerks Office for the inspection OF
the taxpayers of such town. What
disposition shall he made of the inven-
tories is not stated in the act. We
have no doubt as to what disposition
should be made of them. We regard
them as strictly matter of confidence
pCbNCCH liS thS o't'tS &c
represented 10y the listers. The net re-
suits deduced from these inventories the
listers are directed to expose to public
view. The details of taxpayers af-
fairs, from which this result was OBJ
tanned, the public have no right or bust
ness to know. The taxpayer having
satisfied the listers, the public must ac-
cept this and the published list as 4
finality and theTeupOn we see no reason
why the inventories should not be de
stroyed. Their publicity, or the risk OF
publicity which theireXistence involves
is an understandable and dangerous
menace to each taxpayers personal
and private interests. The information
which these lists contain in the hands
of mans enemy might lead to his
financial ruin. The state has not re-
quired this information for inquisitOria
purposes, and having served their origi-
nal and Legitimate end, the inventories
should be destroyed.-MOnperr Watch,
man.