Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1882-12-13

that owing 10 the neorrectncss Of return or to any
other cause paid Is too small he shall assess
additional tax sufficient to cover the deficit, and shall
forthwith notify by mail the parties SO assessed II
such additional assessment not paid within thirty days
after notice as above, the corporation, company OF
person on whom 1t is assessed shall be liable to the
same penalties for neglect to pay semiannual
Mopric CATIONS or PRESENT LAW
SIC. 49, Real and personal estate used in operating
a railroad used in carrying on express telegraph or
telephone business in this state and real and personal
estate owned by steamboat, car and transportation
companies taxed by this act, also stock In steamboat
and transportation companies which companies
taxed by this act shall not hereafter be set in the
grand list and shall no, be required to be stated in the
inventories required be returned listers by section
37t of the revised laws And listers in making annual
grand lists hereafter shall omit from the last quadref-
NAL appraisal all real estate mentioned in this section
But this act shall not be construed TO take out OF the
grand lists of 1881 Of any previous year any prop
crty included in such lists OF to diminish the liability
OF any person to payment OF assessed or to
be assessed on such lists.
Sac. 40 Sections $500 to s5o7 OF the revised laws
relating to the taxation Of savings banks savings 10
situations and trust companies arc hereby repealed
This section shall take effect the twelfth day OF Feb
ruary, 1884 II corporation negects TO pay the
based its deposits and Accommodations for the six
months terminating with the last day Of December,
1882 the payment OF said tax may be enforced in the
same manner as II this act had not been passed and
such tax when collected shall be distributed among
the towns in the manner now provided by law.
Sac. 81 Sections COCA and 366j OF the revised laws
relating to the taxation Of express and telegraph
psnies are hereby repealed Tins section Stall take
not effect the liability Of companies and persons
doing express telegraph business pay a tax 10
the state for the six months ending with the last
day of December 1881 at the rate established by said
sections 366s and 1908 the same II this
had not been passed.
sac a. The first sem-annua period on which
taxes assessed by this shall be based shall be the
period commencing with the first day Of January 1888,
and terminating with the thrtieth dav OF June ia;
The first annual period on which taxes assessed by
this shall be based, shall be the period commencing
with the first day OF January 1888, and terminating
with the last day Of December, 1883.
REPEAL OF THE EQuALizNc SYSTEM AND CHANGES IN
EXISTING LAW MADE NECESSARY by SUCH REPEAL.
SEC. a, Sections 3os and 342 of the revised laws
are hereby amended by striking out the words by
the state equazing board where they occur in said
Sac. a. Section AS of the revised laws is hereby
amended by striking out the words except in the
lines Of said section.
Sac. IS, Section 3si Of the revised laws is hereby
amended by striking the words state and county
taxes assessed and" in the first line Of said section
and by striking the words except provided in
section so3 in the fifth and sixth lines Of said section
SEC 40. Section $50 Of the revised laws is hereby
amended by striking out the words and before the
Abstract Of the list is returned the secretary of state
where they occur said section, and by striking out
the words "and abstract in line hve of said section
SEC. 81. When the general assembly assesses
county tax, the amount per capita shall be
stated in the act assessing such tax When tax is
voted and when the county judges lay tax under the
provisions of section 268 OF the revised laws the
county shall apportion such tax among all
the cities, towns unorganzed towns and cores in the
population respectively OF such cities, towns,
ganized towns or cores as determined by the United
States census last completed before the passage of the
laying such tax or before its assessment II assessed
by the county judges.
SIC. 50 Having determined the portion of the tax
be assessed against each city, town, unorganized
town or gore, the treasurer SHALL within the time
specified By the laying the tax fixed by general
law transmit to the mayor Of each city, the seecmen
OF each town and the commissioners for any unor-
gained towns and Cores subject to the tax,
ector OF taxes for such city, town unorganized
place specifying the amount due from such city,
or unorganzed place.
place, to whom such warrants are transmitted, shall
determine the per cent of tax necessary raise the
called for by the warrant the grand list of such
city, town or unorganized place, taking for such pur
pose the grand list completed next previous to the
passage Of the act laying such tax, and shall make
tax bill for the collection OF tax OF the per cent
determined upon said list and shall deliver such
tax bill to the person appointed in accordance with
law to collect the same or the officers of towns
cities, whom the warrants for the collection of such
tax transmitted, shall draw order the town or
city treasury for the OF the tax, may borrow
the amount on the credit OF the town city.
SEC. 90 Section 2s6s Of the revised laws is hereby
amended by striking out the following words, but
the whole amount OF tax ordered to be so collected
from county in year shall not exceed one cent
the dollar of the list OF polls and ratable estate
and Inserting in lieu thereof the following but the
whole amount of ordered to be collected from
county in year shall not exceed five cents per
capita the population OF the county determined
by the United States last completed before the
OF such tax
SIC A. Sections ago 10 3o7 inclusive, 30 3r3, 1913,
ss4 1885, 36I to 900 inclusive, and 37i OF the revised
laws hereby repealed.
SIC. ~. The provisions OF this act shall not affect
county assessed by the general assembly its
present session.
SEC. ~. So much OF the charter Of corporation or
company organized under the laws OF this state
empts such corporation or company from taxation
far it conflicts with this act, is hereby repealed.
SEC. "A This act except sections thirty and thirty
one. shall take effect from us raSsaUe
No. Am act revising, consolidating and amending
the laws relating to the grand list.
II is hereby enacted etc;
INVENTORIES, now FORMULATED
SIC. 1 he secretary oil state shall annually.
before the first day March, furnish at the expense of
the state to the several town and city clerks blank
inventories sufficient in number to meet the REQUIRE
menis OF this act, and in the convenient form
with suitable heterogeneous, to contain when filled
full statement of all taxable properly real and per-
sonal, each tax payer in said town or city Said
blanks shall be formulated by the secretary OF state
to require under OATH from each person and corpor-
alton such full information as to each class and item OF
his taxable property real and personal, will enable
he listers after personal examination of such prop
erty, to apprase it at IT'S true value in money
Sac Said blank shall, beside other interrogatores
required by the preceding section contain nterrog
itory ior statement OF the amount Of cash hand
and debts due or to become due from solvent debtors
including deposits in banks other than savings banks
savings institutions and trust companies; interrog
tory for statement of the value of debts due or 10
become due to him from insovent debtors; inter
ogatory for a statement Of the aggregate amount of
MS deposits in excess OF fifteen hundred dollars in ali
awnings banks, savings institutions and trust companies
n THIS state or elsewhere an nterrogatory for the
statement by each taxpayer Claiming a deduction for
Is debts owing OF the aggregate of his deposits
n all savings banks, savings institutions and trust
or statement OF debts owing by him on account
II which, he claims deduction, with the name and
'wing and the amount OF each such debt nterroga
DRY for statement by each taxpayer who may claim
deduction on account of debts owing OF the amount OF
United States government bonds owned by him. and an
nterrogatory for statement by each such taxpayer of
he amount Of other stocks and bonds exempt from
tion by the laws OF this state owned by him
SEC Said inventories shall also contain the fol-
wear Tor afrmthat the above is a iu true and coIrec,
lSt and description of all taxable
10Th real and personal, and all property which
houd be set in the list to me, and that have down
'ny such debts as am Internationally bound pay,
o the amount of the deduction claimed, that my
nswers to these heterogeneous correct, according
o my best knowledge and that have conveyed |
" disposed Of any property in any manner or
reated any debt for the purpose OF evading the pro-
axabe estate so help me God, Tor under the pains
nd penalties Of perjury.'D
SEC. :. The secretary of state shall cause to be
rnted upon the back the blank inventories this act
nd such other portions OF the law relating to the
Making up of the grand list as he may select
DESTRUCTION or INVENTORIES.
SIG. s. The town Ct rk of each town TO whom sush |
tanks are furnished shall, with the aid of the listers
distribute the annual meeting OF such town one copy
each person liable to taxation in the town who Is
resent az the meeting. The listers shall send copy
! such blank by mail to the principal officer of each
situated IN such town city who resides |
nut of such town city known to the listers and to
aoh nonresident taxable in such town city, known
o the listers except non-residents taxable only for
cal estate in such town city.
DUTY 70 PROCURE, PILL AND RETURN INVENTORIES
OF person taxable IN a town |
r city Except non-resdents taxable only for real
statel who does not duly receive a blank inventory
hall, before the first day OF April procure such blank
y application to the listers town or city clerk or in
ONE other way, and shall the first day of April I'LL
p said blank and make full answers to all the inter
ogatories contained therein, and shall take and sub
crbe the oath contained therein and shall II a resi-
deliver such inventory the listers or either OF
hem on personal demand within three days after
written notice therefor left by such listers either OF
hem at the last and usual place OF abode OF such tax
layer in such town or city, and If nonresident shall
Onward such inventory TO such listers before the
wentieth day of April The listers and all persons
ow by law authorized 10 administer oaths may admin
ster the oath contained in the inventory
SEC 2. In case Of corporations the officer on whom
is by law required that wrts shall be served shall
roeuIe copy of the inventory, and such corporation
hall fill out such inventory by its president or other
rneipl officer. In case of property belonging to a
ustee estates OF deceased persons and guardians and
property estates 10 the care OF possession Of
he owners, the inventory shall be procured and Aed
y the person who has charge OF such property to
ihom the property is by law taxable
Sac 3. person who is taxable for personal estate
more than one town in this state and who wishes to
laim a deduction for debts snail insert in