The Manchester journal. [volume] (Manchester, Vt.) 1861-current, 1881-01-06
Ne. Fs--An sci 70 equsllge iAIai1on-


Appsvsee Nevenhef =. 'sAa.
Ma ,s-kn sci 70 aqus.be iAIsi1oA
II il hrfyty enacted eta
sre i III i1xAt'ie properly shsii b. 80 tn ,hs
llst NJ une sef cent q ~ talae 10 money, ur the
nfSa aag ~ April nl the year Ia which the sis "a
nsdh Tue listers shall spprAiso each Item q
s0ea pruperIH ~ such SUN a. lsey w00l5 apVfniss
tn sane IN payment Of igsr dsos dae ifusn 3
solvent aetstnt having regard 70 The currcnt value
q such pfuprry and the sales then~f, oiher thar
Nactlon sslfs IN iAS locality wheFr Il Is hiiuaud
sac q lbs sccrei4ry q slale shan annually
expense u fhe state ~ TIVE several town and citY
CLERKS blank inventories sufficient In numncr "a
meet TN requirements uf this set ana IN ihe
most conrenitni form, with suitable intcrrugaio.
f1ce. 10 e0niAin when nlled, fHli statement u
All taxable prupcfgy, real and personal, o. each
tax payer In said ins az citf. said blanks SHAH
b. No formulated hJ The SECRETARY " state ~ "a
require, under oath, tfum each person and cor
pofkilnn such fuN information as 10 each class
and item u his taxable property, rial and per
eonAl, a. will enAhlr the listers amer personal
examination Of 81 Visible property, 10 appraisc
Az q such property AZ u true value IN money.
a statement of the amount Of stocks, bonds, or
other securities claimed 10 be exempt from tax
alton under the laws Of this StAte or the Unite
staUig owned by or held iuf rs OF their benefit
sac s. said blank inventories shall also con.
tdB when nlled. statement Of Debts actually
due FROM said taxpayers on the irst day OF April,
70 the amount OF deduction claimed and no de-
ducuun shall be made In the list Of any person by
reason OF deb,s owing BY him, unless such state
ment includes the name and place nf residence Of
each per. on or firm 10 whom be Is 70 Indebted,
and the amount 80 owing BY him 70 each person
OF nrn, nor on account OF his being an endorsef
or surety for another nor shall any deduction be
allowed taxpayer on account OF q joint indent-
edneSs, except 10 the amount which he would be
obliged 10 pay II all thu persons Jointly bound
were 70 pay equal parts OF The debt. And from
or
debts there shall he deducted the amount Of
United States government bonds and other non.
taxable securities owned by the taxpayer claim
Ing such deduction, and all debts due him from
solvent debtors
SEC 4 said inventories shall also contain the
oath, ~, OF do
solemnls swear (or afflun) that the above is a
full, true and correct list and description OF all
my taxable property, both real and personal, and
all property which should be SET IN Che list % me,
and that have set down only such debts as am
bound 10 pay, 10 the amount OF
me deduction claimed, That my answers 70 these
are correct, and that have not
or disposed Of any property OF estate IN
any manner, or created any fictitious debt for the
purpose OF eyading the provisions OF law, or Affect
ng The value and amount Of my taxable estate,
70 help me God
sro B. The town clerk 10 whom a,ch blanks
are furnished shall, with the aid OF the listers,
distribute at the annual meeting OF their respec-
i've towns one copy 70 each person liable 10 TAX.
itl0n In the town, who may be present at the
meeting. And II any person so liable falls 10 re-
'elye such blank inventory, In The manner aiore-
,sid he shall, II he resides In the town. apply TO
md receive from the town clerk or listers copy
y such blank on or before the twentieth day OF
March.
SEC g. II any person liable to taxation In any
own or city, or the principal officer Of any cor
'0ration situated In any town or city, resides out
said town OF city, the listers or assessors shall
onward 20 such person or TO the principal Oflicer |
4 such corporation, II known, by MAJ, a copy Of |
he blank inventory Ana such person or corpo- |
alton shall procure and MI out such blank In |
entory, and complete the same IN all respects as
equlred by this act and return II 20 said listers
Y ASSESSORS on or before the twentieth day OF |
Ipril
sEo, Z. In case OF corporations, the officer on |
'hom II Is by law required that writs shall be |
efyed shall procure copy Of the Inventory, and |
UGH corporation shall MI out such inventory by |
Is president or other principal oflcer. In case OF
roperty belonging 10 trustee, estates OF deeeas-
q persons and guardians, and Of property or es-
ates not In the care or possession OF the owners,
be inventory shall be procured and filled by the
erson TO whom the property is by law taxable,
SEC 4 Every person and the president or other
Tnclpal officer OF every corporation shall on the
fst day OF April In each year I'LL up said blank,
nd make complete and fun answers to all the |
ltenogatorles contained therein, and shall take
nd subscribe the oath contained In the inven-
)ry and deliver said inventory TO the listers o.
Ither OF them, on demand. The listers, and all
hths, are hereby qualified TO administer said
ath.
sec. O. The listers OF each town shall, on the
rst day OF April annually, proceed to take up
lch inventories and make such personal exami
alton OF all visible property as viii enable them
, appraise Il al its true value In money. In the
ise OF each inventory which, In the opinion OF
re listers contains full, true and correct state
lent OF all tue Items OF property for which the
erson or corporation nlling out such inventory is
'xable, they shall make an appraisal OF such
foperty according tolaw, and complete the list
such person or corporation.
sBC. ~. II person or corporation wilfully
nls TO make, swear 10 and deliver said inven-
Try, or 20 answer any interrogatory therein as
J this act required, or makes false answer or
atement therein, or II the listers have sufficient
JASON 10 believe that an inventory does not con-
In fun, true and correct statement OF the tax
Ole property OF the person or corporation filling
II such inventory, according 10 the require
ents OF this act, then said listers shall ascer-
I'm, as best they can, the amount Of the taxable
roperty Of such person or corporation, shall ap-
false the same at It's value In money, and shall
)uble the sum so obtained and one per cent
the amount obtained by doubling such sum
laI be the list upon which the taxes OF such
srson or corporation shall be assessed.
SEC. II. II taxpayer whose list has been
AIDE up by the listers under the provisions
the preceding section, appeals from the i
,tl0n OF the listers 10 the seectmen, said select
on shall have no power TO grant him relief flt
)pears 10 them that he has wilfuly violated any
the provisions OF this act II
Sgc. IL. person who wtifully swears falsely I
violation Of any OF the provisions OF this act,
Iall be guilty OF perjury, and punished accord
SEC 10 Each lister before entering upon the
tiles OF his Office shall take and subscribe the
flowing oath
~, do soemny swear Tor aflirm)
al ] will appraise all the personal and real {
operty subject TO taxation in the town OF
70 Tar as required by law az It's {
ne value In money, and win set the same into
70 grand list OF said town at one per cent. OF Its
ue value IN money, and viii faithfully discharge
the duties conferred upon the by law: so help
e Cod |,
And il the listers violate such oath they shall
oh be guilty OF perjury and punished accord /
giy. The oath shall be filed In the town clerks
lice. {
SEC. a. III lister accepts the inventory Of a
rson not made out and sworn 10 as provided in |
Is act, or neglects or refuses 10 appraise and
/ In the list each item as described In each In I
ntory filled up conformably 10 the provisions Of I
Is act, he shall, for each Inventory 80 received
"a for each such refusal or neglect, forfeit 10 the
wn or city where he resides the sum OF two
inbred dollars and any taxpayer in such town. =
the name OF the town, may sue, and recover d
CHI penalty for the benefit OF such town. !
SIC. 10, The listers In each town shall arrange :
alphabetical order the personal lists Of an !
xpayers and lodge the same IN the town clerks /
zoe on or before The 18th day OF April OF each i
ar, for the inspection OF the taxpayers OF such
Gn. "
SIC l6 All real estate shall be appraised and d
In the lists In 1881, by the listers at It's true
lue 10 money on the FIRST day OF April Ia that n
ar, and such appraisal shall be made In con- I
ction with the annual list and completed and +
"a at the same dine az required b. law Tor an Il
al lists No equalization Of such appraisal By h
Il equallzing board shall be- required, and II | Il
an be substituted for the last quadrennial APP h
aisal. and continue IN force In lieu thereof until
: next auadrennial app aisal Is made. a
sc H. IN making the next and all succeeding | 4
adrennial appralsals, listers shall conform n
1ctly 20 the requirements Of section one 81 this \
Ii