Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1882-12-18


gate amount of his United States government bonds
and other stocks and bonds exempt from taxation by
the of this state and of his deposits in
all the savings banks, savings institutions and trust
companies IN TINS state or ano snal taks one
of such taxpayer.
Provided that debt owing shall be taken into
sideration in estimating such deduction, unless the
person claiming the deduction in his inventory
the amount of such debt, and the name and place OF
residence of the person to whom it is owing.
SEC. 10. A liability indorser or surety shall not
be deemed debt owing for which deduction may be
claimed under the provisions of the preceding section
liability joint Indebtedness shall as to each of
the persons bound be deemed debt owing for only so
much such person would be obliged pay if all the
persons jointly bound pay equal parts OF the
debt.
SEC. "a. If taxpayer duly filing out, swearing to
and returning inventory the listers OF the town
which he resides is taxable for personal estate in
any other town in the state and claims deduction on
of debts owing the listers of the town OF his
residence shall ascertain provided section twelve,
the amount of deduction to which such person is
the appraised value of the personal estate of such
payer in the town of his residence; and If the amount
of deduction to which such taxpayer is entitled is in
OF such value the listers SHALL at the request OF
such taxpayer certify the of such excess to the
listers of such other town the taxpayer may desg
nate in which he is taxable for personality, or may
certify portions of such the listers of any
town which such taxpayer may designate; and the
listers in such other towns shall deduct any amount so
certified them from the list of such taxpayers per-
sona estate in such if he has duly filled out,
sworn to and returned inventory to the listers OF
such town.
SEC IS. The real estate taxable to taxpayer duly
filing out, swearing to, and returning inventory
included in the last quadrennial appraisal shall be
appraised by the listers the valuation established in
such appraisal unless additional buildings have been
such appraisal, in which case the listers shall make
such addition TO the appraisal of such real estate as
they deem just or unless there has been large depre-
citation in the value of such real by of
food other accident, the cutting removing OF
timber therefrom, in which the listers shall make
such deduction from the appraisal of such real estate as
they deem just.
If any real estate taxable such person by acct
quadrennial appraisal the listers shall appraise the
same at its value in money subject the rules direct
ing the quadTennial appraisal of real estate.
SEC. TO- One per cent of the appraised value of the
real estate taxable to such taxpayer shall be added to
the list of his personal and the obtained
with the amount OF his taxable poll if any shall con-
stitute the grand list of such taxpayer.
LIST, HOW MADE WHEN INVENTORY PROPERLY FILLED
AND SWORN TO-
SEC. II. If person corporation wilfully omits
make, to and deliver said inventory. &c
required makes false answer or statement therein
if the listers have sufficient believe that
inventory does not contain full, true and correci
OF the taxable property OF the person or cor
poration filing such inventory, according the
requirements of this act then said listers shall ascertain
as best they can the of the taxable property OF
such person corporation shall appraise the
its value in money, and shall double the amount SO
obtained. And if the obtained by doubling is, in
the opinion of the listers less than the of the
able property of such person corporation they shall
further assess such person or corporation for sum
And II no taxable property OF such person or corpora
ton is ascertanabe by the listers they shall such
person or corporation for which, in their udg
ment, is the true value of all the taxable property
owned by such person corporation. And one per
cent of the amount obtained by doubling and of the
extra assessment If or OF the assessment as the
case may be- shall, with the amount of the taxable poll
if any, constitute the list of such corporation
SEC. 10. person whose list has been made up
under the provisions of the preceding section shall be
notified thereof by the listers before the first day
of May by written notice delivered to him personally
or left at his last and usual place of abode if resident
or, if nonresident mailed to him at his last known
residence.
NONRESIDENT, TAXABLE ONLY FOR REAL ESTATE
MADE.
SEC. 70. Real estate situated in town or city,
when the last thereof of record is nonresident
who is taxable in such town city for personal
estate. shall be in the list to such the
in the list by section fifteen person daily filling
out, swearing to and returning an inventory.
ABSTRACT OF INDIVIDUAL LISTS TO LODGED CLERKS
OFFICE.
SEC. 20. The listers of each town or city shall
arrange in alphabetical order abstract of the ind
vidual list of all taxpayers in such town city,
lodge the same in the town city clerks Office
before the twenty-fth day of April in each year. To-
and any taxpayer who feels aggfieved by the actor
of the listers and desires be heard by Them shall
notify the listers of them, before the frs
Tuesday in May.
HEARING OF PERSONS AGcR1EvEp
SEC II. On the first Tuesday in May the lister
shall meet at place, to be appointed by them,
shall that day, and from day day thereafter kea
persons aggeved by their appraisal by any of thei
/
vided, however, that when persons list made unde
the provisions of section of this act the listers sh al
made by doubling the appraisal therein provided
and shall correct the list accordingly But hearing
shall be . held later than the twelfth day OF May
Notice of the place of hearing shall be posted in tn
town or city clerks Office and in two other publ
places in such town city, before the twenty
NTH day of April.
SEC. person aggrieved by the decision of tn
listers may within hours thereafter appeal to tn
board of civil authority and in such shall motif
the listers of appeal and appointed b
the board for hearing the appeal. Said board sha
list to be Corrected aecordingy But no hearing sha
be held later than the fourteenth day of May.
| SEC. ~ The members of the board of civil author
ity shall each take and subscribe and file in the tow
or city clerks office before entering upon the discharg
of their duties under the preceding section the follow
ing oath, and the oath subscribed shall be recorde
| in such clerks office:
Il do solemnly Tor "afirm'D that will we
and truly hear and determine all matters issue BIZ
tween taxpayers and listers submitted for my decision
So help me Cod Tor under the pains and penalties
perjury
under the provisions of section seventeen appeals fro
the decision of the listers the board of civil authority
said board shall have power to grant him relic
unless he satisfies said board that he has wlfull
violated any of the provisions of this act.
SEC. 49, On or before the fifteenth day of May, til
the listers shall complete and deposit the list in ii
town or city clerks Office, having first appended
to such list the following oath:
I'VE do solemnly swear that we have set down
the real estate situated in the town Tor ethyl of -
anu nave appraised all aQQltlOnS ana nave made a
deductions required by law, according to the best
our information, and that the foregoing list contains
true statement of the aggregate amount of the taxab
personal estate OF each person named in such lis
according to the best of our information and belief
And the list shall not be legal unless complete
sworn to and deposited in the clerks Office provide
in this section.
FINAL DISPOSITION OF INVENTORIES.
SEC. 26. The inventories filled out by taxpaye
and taken up by the listers SHALL before the fir
day of June in the year in which they taken
be lodged in the Office of the town or city clerk, whe
ftaxych shall rxyed of
from such first day of June After the expiration
such period they may be destroyed by such clerk.
SEC. 27. person who wilfully destroys any sue
inventory, removes any such inventory from Il
office of the town or city clerk during the time wh
clerks office, except in obedience to process shall
4 fined five hundred dollars.
SEC. as. The town city clerk shall allow Il
listers selectmen grand jurors, city attorn
of such town city, and the states attorney of d
county to examine the inventory or inventories of
r person which they may NAME and shall also perm
: each taxpayer to examine his or her own inventory
inventories and shall allow any other person
spect said inventories. Any all such inventories
shall be lodged with the city clerk shall be pr
duced in court by such clerk upon subpoena for tn
purpose. The contents Of said inventories shall not
e disclosed by any person having the e
cept as set forth in this section and in the event
prosecutions for breach of the provisions of this
b LISTERS OATH. PENALTY NEGLECT
SEC. 2o. Each lister shall take and subscribe al
file in the town clerks office before entering upon
duties of his Office the following oath, and the oath
subscribed shall be recorded in the city clerl
h office:
u, do soemnly swear Tor affrm) that W
appraise all the personal and real property subject
taxation in the town Tor ethyl of, far requr
n by law at its true value in money, and will
same into the grand list of said towns[or ethyl
per cent of its true value in money, and will faithful
n discharge all the duties conferred upon by la
Il So help me God" Tor under the pains and pen;
y ties of perjury.') 4
And if the listers violate such oath they shall each
n guilty of perjury and punished accordingly.
SEC 80. If the lister accepts the inventory of pr
son not made out and sworn to provided in this
}, or neglects refuses appraise and set in the
i as required by law each item described in ca
If inventory filled up conformaby to the provisions
r this act, he SHALL for each inventory received
for each such refusal neglect forfe to the town
& city of which he is such lister, the of hundr
II dollars; and any of the officers designated in sect
twenty-eight OF this act for and recover 81
penalty in the and for the benefit of such
l. city, and at the expense of such town or city.
UNoRGANIzED TOWNS CORES.
N SEC. 81. The secretary of at the time of Fl
nishing blank inventories to listers in towns shall
N furnish them in sufficient number to the tax comm
er sloners for unorganized towns and cores and ST