Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1882-05-31

WASHINGTON COUNTY
Railway ApnrnlsaIs Again.

Railway Appralsals Again.
The Free Press returns to the question
of the appraisal of the road-beds of rail-
ways, and struggles through long article on
the subject, in which it argues very much
like lawyer who is on the wrong side of
case and is unpleasantly conscious of that
fact. The law created state board Of
listers, and required them to appraise the
road beds of the several railroad companies
in this state at their true value in money; j"
and that there might be no misunderstood
ing as to what basis of appraisal the legisla-
ture intended to establish, it added the words
as the same is used by such company" 1t
was intended to place the road beds of rail
roads, as nearly as they could be so placed,
in respect to taxation, on the same foot
ing with real estate of similar class. In
a neighboring town is a hotel which cost
in round numbers 100000. That hotel
rents for 5000 year. The standard Of the
value of that property as used by its propri
etor is its net earnings to him and the listers
appraised it accordingly. The appraisal
was just and equitable. This standard of
appraisal the legislature intended to apply
to the road bed of railways. Mr.. Dwinell
was senator in the legislature which passed
this law, actively participated in all legisla-
ton, especially that affecting the matter of
taxation, and was presumably familiar with
the purpose of the legislature in this matter,
even if its explicit language could leave any
doubt upon that point. Now is the fact of
plain statutory requirement no argument
in support of State Lister Dwinell's course
Is such fact nothing but "mere asser-
ton " or "personal slur" 1t is hard
to kick against the pricks," and the Free
Press showed its respect for the sharp point
of an argument founded on a law couched
in plain English, by avoiding it entirely and
taking refuge in cloud of buncombe.
AS the /" reasons our contemporary gives
why Mr.. Dwinell ais as far wrong in one
direction as his associates are in another"
have no reference whatever to the law I'M
der which the former acted, they have only
an incidental interest such as they might
derive if the reasonabeness of the law
itself were called in question. When, there.
fore, it characterizes Mr.. Dwnell's basis as
arbitrary, illogical and unsound," that
must be considered as its judgment of the
law; and when it places Mr.. Dwinell on the
same level in wrong-doing as the recresnt
majority, it practically says that it was the
formers duty, transcending his powers as
lister, to assume judicial functions, set aside
the arbitrary, illogical and unsound " basis
fixed by the law, set up some new basis, and,
resuming his proper functions as a lister,
proceed to appraise the roads in accordance
Herewith. The Free Press position towards
Mr.. Dwinell means this if it means any
thing. We believe it makes an unwarrant-
able assumption when it alleges that Mr.
Dwinell proceeded upon some "vague gen.
eralization in his allotment to the road-bed
Of one-half Of the appraised value of a rail
way. He may have erred in judgment, but
his reputation for good sense warrants the
belief that he had reasons which seemed
good and reliable to him and that he will be
able to show that his course in this respect
was not "purely and entirely arbitrary" No
one claims that the division or the appraisal
is made with strict accuracy. Accuracy is
is not ensured " even in the iron clad " act
to equalize taxation" but an approximation
towards accuracy and sound and equitable
haoia IF 10 Ia 10 81
the mark is the Free Press claim that Mr..
Dwinell ais trying to appraise piece of
property, not on what it earns, but on what
its tenant earns" We understand that
where road is operated under legitimate,
rent-paying tenancy, the rental was the basis
of appraisal; but the roads are, for the most
part, either operated by the stockholders or
by parties whose occupancy has all the at
tributes of ownership.
Our contemporary further says A rail-
road road-bed is good or bad and conse-
quently valuable or the reverse, no matter
whether losing or paying business is trans
acted over it. 1t is made up of so much
land, which is worth so much; it has good
or bad ties; it is well ballasted or the re.
verse; its rails are in such and such a con.
dition. A valuation made upon such basis
is the only practicable one" That is to say
railway road-bed cork-screwing its way
from st. Johnsbury over the Danvlle hills
down into the Lamoille valley, frequently
traversing two or three miles to make one ia
direct line, with slight freight and pas.
senger traffic, is Just as valuable, mile for
mile, as theroadbed of the Passumpsic, over
whose rails honrishing business GIBBS and
flows. provided it has as good an embark
ment, as good ties, rails, bridges, ETC.; q
farm on Walden heights is as valuable as
one in close proximity to st. Johnsbury
village provided its acreage and productive
capacity are equal; Pavilion hotel occupies
80 much land, has good or bad foundation
Is well built or the reverse, has such and
such an equipment, and valuation of that
property made upon such basis Is the only
practicable one, no matter whether located
on State street in the village of Montpelier
or at Montpelier junction in Berin,-such
is the lame and impotent conclusion of the
Free Press reasoning. Newton saw in the
fall of an apple and the motion of the
spheres obedience TO the same law. Sim
ple-minded and ingenious people believe
that in the taxation of farm or the more
intricate property OF great corporations tn,
same general principle should prevail, and
they will not rest till that belief is wrought
into enduring and faithfully executed laws