St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1882-12-08

DUN IL
and other stocks and bonds exempt from taxation BY
laws of this and the of his deposits IN
csmpanes in this state or elsewhere and shall
per of the balance the list Of the personal estate
Provided that debt owing shall be taken into
sideration in estimating such deduction, unless the
the amount of such debt, and the and place OF
residence of the person to whom il is owing.
SEC. I3- liability as ndorser 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
much such person would be obliged TO pay If all the
debt. 'O''' oO-''N "e'e - p-' @4N'
Sac. "a. If taxpayer duly filing out, swearing to
and returning inventory the listers of the town
in which he resides is taxable for personal
any other town in the state and claims deduction on
residence shall ascertain as provided section twelve
the amount of deduction to which such person is
entitled ana snail hrst offset such deduction against
the appraised value of the personal of such
payer in the town of his residence; and if the
of deduction to which such taxpayer is entitled is in
of such value the listers shall the request of
such taxpayer certify the amount OF such excess to the
nate, in which he is taxable for personally, may
certify portions Of such the listers of any
listers such other towns shall deduct any amount
certified 10 them from the list Of such taxpayer per
sonal estate IN such town If he has duly nlled out
sworn to and returned inventory to the listers OF
such town
filling out, swearing to, and returning an inventory
included in the last quadrennia appraisal shan PC
appraised by the listers the valuation IN
such appraisal, unless additional buildings have oeen
erected or extensive repairs MADE uIn ses shall make
such addition the appraisal Of such real estate As
Cation in the value of such of
flood other accident or the cutting Or reoHing o.
such deduction from the appraisal of such real estate
they deem just.
II any real estate taxable to such person by acct
dent or from any other cause omitted from the last
quadrennia appraisal the listers shall appraise the
same at its value in money, subject the rules direct
ing the quadIennial appraisal of real estate.
SEC 10 One per cent of the appraised value of the
real estate taxable such taxpayer shall be added
the list OF his personal and the obtained
with me amount OF his taxable poll if any, shall con-
stitute the grand list of such taxpayer.
LIST, HOW MADE WHEN INVENTORY NOT PROPERLY FILLED
AND SWORN
SEC II. IL person or corporation wilfully omits
to make, swear to and deliver said inventory or to
required makes false answer statement therein
or II the listers have sufficient believe that
statement OF the taxable property of the person
poration filling such inventory, according the
requirements of this act then said listers shall ascertain
as best they the of the taxable property of
such person or corporation shall appraise the at
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 corporation for sum
which will, in their judgment, make up such amount.
And if no taxable property of such person corpora
on is ascertanable by the listers they shall such
person or corporation for a which, in their judg-
ment, is the true value of all the taxable property
owned by such person or corporation. And one per
cent of the amount obtained by doubling, and of the
extra assessment if any, of the the
case may be- shall with the amount of the taxable POLL
if any, constitute the list of such person corporation
SEC. 10. A 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 him personally
left his last and usual place of abode if resident
if nonresident, mailed to him his last known
residence.
soN-R RESIDENT, TAXABLE ONLY FOR ESTATE,
SEC. 70. Real estate situated in town city,
when the las; thereof of record is nonresident
who is not taxable in such town city for personal
estate. shall be in the list such the
valuation at which the same would be required be
in the list by section fifteen person daily filling
out, swearing to and returning an inventory.
ABSTRACT INDIVIDUAL LODGED CLERKS
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, and
lodge the same in the town city clerks Office
before the twenyfh day of April in each year, for
the inspection of the taxpayers Of such city;
and any taxpayer who feels aggfeved by the action