Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1882-08-16
Equalization"

Equalization.
A determined effort was made in 1880
TO make the burden of taxation fall where
it properly belongs. The result of this
effort known in common speech as the
new tax law" was really no departure
from the principles on which theoretically
.:-~';~~ .-"s Iofo-n that tir,n hosod The
aim was to bring out of the pit into which
it had fallen an efficient administration of
laws already in force. To this end the
sworn inventory was required and omis.
sion to make il made cause of doubling.
The search for property was made more
rigid.
But it was the duty of the listers before
AS we'll rs after the act of 1880 TO assess
property at its "value in money" and it is
notorious that prior to last year property
was not assessed at its "value in money"
One great trouble then was the conceal
ment of property-the sworn inventory
has done wonders in bringing property
into the list that would otherwise have
escaped, and this feature will no doubt be
retained. There was great howl about
it but practically it works we'll and the
evil prophecies about capitals leaving the
state and all that sort of thing sound rath.
er flat in the light Of experience. The law
looked toward each mans paying his share
and whatever imperfections it had its lust
aim has won it favor.
But it is we'll to remember that the real
test Of whether an equal taxation law is to
be continuing success Is to come. One
thing has been settled. that so far as indi
viduals are concerned the law, and the
public will back Of it, prevails and will
prevail. Individual disobedicnce to the
law is raro and will become moro rare.
Tho danger to equal taxation comos at
present it seems to us from another
source.
rho second great trouble with the old
law was differentiation. And this under.
valuation, in varying percentages as it
existed, was one great reason of the con-
cealment of property for listing purposes.
Should this differentiation once begin and
not be straightway knocked in the head
under the new law" we shall soon lose
all the ground gained and once moro be in
the slough of despond.
The state requires the individual to dis
close his property-that it demands in
Justice to itself. Now he who demands
equity must do equity-the state demand.
ing Of each tax paper the truth must do
the true thing, which is to live up to the
law itself. Its administration of the law
is in its listers in their town, county and
state action.
In old times it was an open secret that
things went into the list not at their "value
in money!" but much less and percentages
of variation were freely talked of. County
and state equalizlng conventions as to real
estate were VIGOROUSLY trials of skill be-
tween the representatives of different
towns and counties as to which could get
its real estate "equaliz ID" so as to bear rs
little as possible its proportionate share as
respected other towns and counties.
From this grab game year by year the
public conscience and practice fell away
from strict and true enforcement of the
law. Towns and counties got their lists
cut down as much as possible; undcrvalu-
alton became an exciting game from the
first step of the listers in April to their last
act in the state equalizing board
The meeting ofthe state equalzing board
now in session at the state house calls
these things to mind. Whatever shall be
the result in that board as to comp ,rative
valuations the board should see 10 it that
the basis taken is the value as laid down
in the law. Just the moment real estate
goes in at an differentiation the moral
force that is now back of the present law
weakens, the valuation of personal @ tate
will next year share in the dodge" and
NiO VIII III IL lCW years uGt
buck to the old basis by which counties,
towns and individuals in Il general crab
game looked out for number one and kept
their lists rs small as possible no matter
what they ought to have been and public
sentiment did not condemn the scramble
because nearly every body was it in to Il
greater or less percentage"
A rigid enforcement OF tho law in its
exact terms by the listers will keep the
grosnd already gained for equal taxation.
Sharp practice, jealousy Of other commu.
mites, reaching for advantage ny trying
TO favor Ones own locality--n fact under.
valuation of any kind will do more to ruin
tho effect of the law than all else combined.
Thc sworn inventory is s}cure; let us now
have the statutory valuation lived up to
rigidly: this done the law will provo n
permanent success.
The grconbackors at Waterbury ycster.
law nnn,funI,l n Mnrt;,, ~ II