Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1882-08-23
EQUALIZATION.

Conclusive proof of the necessity of
state board of equalization is found in the
proceedings of that body briefly reported in
another column. That efficient equalization
is obtained under the present system may
be a matter of doubt, but that body con-
stituted with reference to securing an i'm
partial distribution of the burdens OF state
taxation, so long as the present system OF
providing for state expenses prevails, is a
necessity, is shown by an examination of
the exhibits of the county equalizing boards
and by the developments in the sessions OF
the state board last week. Errors and omis-
sions on the part of towns and counties
were disclosed which radically affect the
valuation Of the property in the different
counties. There were failures of town list
ers to include the appraisal Of taxable rail-
road property in their returns. Some $780,
900 worth of depots and grounds was
omitted from the exhibit of the Franklin
county equalizing board, and failures or
errors in the returns of towns of other
counties were discovered. One board of
listers had returned the minority report of
the state board as the valuation of the rail
way road-bed in that town. The equities
Of valuation were undoubtedly consulted by
those listers, but until the majority report
of the state board is overthrown by COM
petent power it will have to stand as the ap-
praisal of that class of taxable property
The valuation of first class lands in the
town of Derby is reported in the exhibit of
Orleans county at somewhat more than
twenty thousand dollars, an evident mis-
take of 100000. Errors of the character
indicated by the above are alone ample
reason for the creation of a state super
vising board and when the members of
the present body were confronted by
such evidence of the imperfection of the
work of the towns and counties they showed
due appreciation of the responsible char.
acter of the work they were chosen to per.
form by adjourning for a weeks stay
among their constituents to gather the
proper data for a correct and intelligent per-
Torrance of their duties. When all dscov-
cradle errors have been found and the board
reassembles, if it would do its work impair
TALLY it can hardly fail to reconsider the
cases of those counties upon which it has
already passed. The example furnished by
this board may go far to destroy, or to build
up, the growing sentiment in favor of equal
taxation. The trouble with state boards Of
equalization has been the tendency to log
rolling, to the forming of combinations be.
tween counties to assist each other in OBJ
tanning the favorable action of the board.
And when no alliances have been formed it
sometimes happens that an unreasonable re-
quest will not be strenuously resisted for
fear of creating antagonisms which may
initiate against the mover when he shall
come before the board to be heard in his
own case. The effect of this lack of indie
pendent and impartial consideration of the
valuation of each county solely on its mer
its has been to beget equalization by reduc-
ing valuations to low standard rather than
by raising manifest undervaluations to a
standard that is reasonable and approx
mately exact This board should distinguish
itself by instituting new departure in the
work of equalization. Its action should be
in harmony with the awakened popular feel
ing on the subject of equal taxation. No
fear of individual consequences should deter
any county from stoutly insisting that
standard which shall accord with the letter
and spirit of the new tax law shall be fixed,
and that every county which has not come
fully up to this standard shall be raised &C.
cordingly. Future listers will take their
cue from the action of this board, and it
should set its face like flint against reduc.
tons that are not demanded by the plain
logic of circumstances. Eight out of the six
teen towns of Chittenden county were re.
duced by the county board, three of them
ten per cent and five twenty per cent, Bur
lington being among the latter. 1t seems
hardly possible that eight boards of listers
in one county, acting under oath, have placed
an estimate so disproportionately high on
the real estate of those towns. st. Johnsbury
in Caledonia county, with three good-szed
villages, that bearing the town name being
twice as large as Montpelier's single village,
has valuation of first class lands nearly
SOB 600 less than the latter. Circumstances
would seem to indicate that it should be
very much larger. 1t has been remarked,
and we believe it is true, that in no county
in the state has the strict letter and spirit
OF the law been more faithfully observed
than in Washington county. We believe
that the valuation here is a fair standard,
and that equalization upward towards Wash.
ington and Rutland should be made in the
interest of the principles upon which the
new tax law is based and which every good
citizen desires to see SUI tanned. The small
percentage which the board has added to
Chittenden and Caledonia do not seem to
meet the requiem ents of equity al d doubt
less full and patient consideration of other
counties acted upon might disclose reasons
for a change In its final action we hope
the board will vindicate its title as an
equalizing body, and that tax reformation
throughout the state will be advanced and
strengthened by its deliberations and de-
cisions.