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

all the savings banks savings institutions and
companies in this state elsewhere and shall take
per cent of the balance the list Of the personal
Of such taxpayer
Provided that debt owing shall be taken into con-
sderaton IN estimating such deduction, unless the
person claiming the deduction states in his inventory
the amount OF such debt, and the name and place Of
residence Of the person to whom 1t is owing
Sac. 49,. A liability as ndorser or surely shall not
claimed under the provisions Of the preceding section
liability on joint Indebtedness shall as to each Of
the persons bound be deemed debt owing for only so
much such person would be obliged pay " all the
persons jointly bound were to pay equal parts OF the
Sac. ~. II taxpayer duly filing out swearing to
and returning an inventory TO the listers Of the town
in which he resides Is taxable for personal estate in
any other town in the state and claims deduction on
account of debts owing the listers Of the of his
the amount Of deduction to which such person is
entitled and shall first offset such deduction against
payer ia the town OF his residence; and the amount
OF deduction to which such taxpayer is entitled is in
such taxpayer certify the amount of such excess to the
listers OF such other town the taxpayer may desg
certify portions Of such excess TO the listers Of any
town which such taxpayer may designate; and the
listers 10 such other towns shall deduct any amount
certified to them from the list Of such taxpayers per-
sonal estate in such town IL he has duly filled out
sworn to and returned an inventory to the listers Of
SEC. IS. The real estate taxable to taxpayer duly
hlling out swearing to, and returning an 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 the listers shall make
such addition TO the appraisal Of such real
they deem JUST or unless there has been large depre
citation in the value OF such real estate by reason Of e
flood or other accident, or the cutting removing Of
timber thereffon, in which case the listers shall make
such deduction from Tho appraisal Of such real
they deem just.
dent from any other cause omitted from the last
quadrennia appraisal the listers shall appraisc the
same at us value IN money, subject 70 the rules direct
ing the quadrennial appraisal OF real estate
sac. 10 One per cent OF the appraised value Of the
the list of his personal aud the obtained
with the amount Of his taxable poll, any, shall
stitute the grand list of such taxpayer.
LIST, now MADE wIRN INVENTORY PROPERLY FILLED
AND SWORN TO.
to make, swear 10 and deliver said inventory, or to
answer any nterrogatory therein, by this act
or # the listers have sufficient believe that
inventory does not contain full, true and correct
poration filling out such inventory, according to the
requirements of this act then said listers shall ascertain
as best they can the amount of the taxable property of
suen person OF corpotaion sha aPpraise the sum at
IT'S value in money, and shall double the amount
obtained And II the sum obtained by doubling is, in
the opinion OF the listers less than the Of the
able property OF such person corporation they shall
which will in their judgment, make up such amount
And no taxable property Of such person or corpora
person or corporation for sum which, in their judg
ment, Is the true value Of all the taxable property
of the amount obtained by doubling and OF the
extra assessment; II any, or of the assessment the
may shall, with the OF taxable poll
If any, constitute the list Of such person corporation
SEC. IS. person whose list has been made up
notified thereof by the listers on or before the first day
OF May by written notice selvered to him personally
VI ~ a. Jus as au usus, pace oi aooue, atesluent
residence.
LIST oP NONRESIDENT, TAXABLE ONLY REAL ESTATE
now MADK.
Sac. 10. Real estate situated in town city
when the last owner thereof of record is nonresident
who IS not taxable in such town OF city for personal
estate shall be set in the list such the
valuation at which the same would be required 70 be
out, swearing to and returning inventory
ABSTRACT or INDIVIDUAL LISTS TO DE LODGED ~ cLERKs
SEC. 40. The listers of each town or city shall
arrange in alphabetical order abstract OF the ind
ydual list OF all taxpayers in such town city and
lodge the in the town city clerks office on or
before the twentyffth day of April in each year for
the inspection of the taxpayers Of such town city;
and any taxpayer who feels aggfeved by the action
OF the listers and desires to be heard by them, shall
notify the listers, or one OF them before the first
Tuesday in May.
HEARING OF PERSONS AcoRiEvED
SEC. On the first Tuesday in May the listers
shall meet at some place, to be appointed by them and
shall that day, and from day day thereafter hear
acts until ali applications are heard and decided pro-
vided, however that when person list is made under
have no power to reduce the same below the amount
made by doubling the appraisal as therein provided
shall be held later than the twelfth day OF May
Notice OF the place Of hearing shall be posted in the
town or city clerks office and in Two other public
nth day of April.
SIC. "a. Aperson aggricved by the decision Of the
listers may within "a hours thereafter, appeal to the
the board for hearing the appeal Said board shal
hear and determine such appeals and shall order the
list to be corrected accordingly. But hearing shall
be held later than the fourteenth day of May.
Sac. 20. The members of the board OF civil author
ity shall each take and subscribe and file in the town
city clerks office before entering upon the DISCHARGE
OF their duties under the preceding section the follow
ing OATH and the oath as subscribed shall be recorded
IN such clerks office;
II do solemnly swear Tor affirm that will well
and truly near and determine all matters at issue be
tween taxpayers and listers submitted for my decision
30 help me God Tor under the pains and penalties OF
perjury
under the provisions OF section appeals from
the decision Of the listers to the board of civil authority
sid board shall haye no power to grant him reef
violated any OF the provisions of this act,
TING whEs LIST 70 BIZ COMPLETED AND Deposited.
SIC as. On or before the fifteenth day of May the
the listers shall complete and deposit the list in The
town or city clerks Office, having first appended
to such list the following oath;
I'VE do solemny swear that we have set down all
the real estate situated in the town Tor cityl Of -.
and have appraised all additions, and have made all
deductions required by law according to the best OF
our information and that the foregoing list contains
personal estate of each person named in such list |
according to the best of our information and belief
sworn TO and deposited in the clerks office provided
in this section.
rsAL DISPOSITION or INVENTORIES.
SIG. 40. The inventories filled GU, by taxpayers
and taken up by the Listers shall before the first
ID,
be lodged in the office Of the city clerk where
they shall be preserved fr period Of three years
such period they may be destroyed by such clerk
SEC. a. person who wilfuly destroys any such |
office Of the town or city clerk during the lime which
sueh inventories are required to be preserved in such
eerk once exeep, 10 obedience to process shall be
SEC 9S The town or city clerk shall allow the
OF such or city and the states attorney Of the
county to examine the inventory inventories of any
each taxpayer to examine his or her own syenoTy ar
inventories and shall not allow any other person to in
spect said inventories. Any all such inventories as
shall be lodged with the town city clerk shall be pro-
dueed IN court by such clerk upon subpoena for that
purpose me contents Of said inventories shall not be
disclosed by any person having access to the
eep as set forth in this section and in the event OF
prosecutions for breach OF the provisions OF this act.
LISTERS OATH. PENALTY FOR NEGLECT OF DUTY
SIC. ~. Each lister shall take and subscribe and
ME 10 The town clerks office before entering upon the
duties OF his ohce the following oath, and the oath as
office
apprase all the personal and real property subject to
taxation in the town Tor ethyl of so far required
same into the grand list OF said or iiyl at one
per cent OF rs true value in money, and will faithfully
So help me God Tor under the pains and penal
ties Of perjury
And II the listers violate such oath they shall each be
guilty OF perjury and punished accordingly.
Sac 90 II the lister accepts the Inventory Of per-
son not made out and sworn to as provided in this act,
or negeets or refuses appraise and in the list
as required BY law each item as described in each
inventory filled up contomaby to the provisions OF
this act he shall for each inventory so received and
for each such refusal neglect forfeit the town
city OF which he is such lister, the of two hundred
dollars; and any of the officers designated in section
twentyeght OF this act may sue for and said
penalty in the name and for the benefit OF such town or
city and at the expense of such town or city.
ukoRoANizED TOWNS AND CORES.
SEC 81, The secretary Of state at the time of fur
nishing blank inventories to listers in towns shall also
furnish them in sufheien, number to the commits
soners, for unorganized towns and cores and such
commissioners in taking the list shall be governed by
all the provisions Of this relating TO listers in towns
and persons liable to pay taxes such unorganred
towns and cores shall be subject the duties and
liabilities are in this provided in Taxpayers
in towns.
MISCELLANEOUS.
SEC "a After the listers have collected the inven-