Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1882-12-13

nd gate amount Of his United States government, bond
A. ano oner stocks and bonds exempt from taxation
me Jaws OF tins state and the amount of his deposits
ny an the savings banks savings institutions and inns
4 companies IN THIS state elsewhere shall take on
II az b ~ e balance as the list OF the personal
Us PROVIDED that no debt owing shall be taken into con
or siuefduon IN estimating such deduction unless I'M
ne person Claiming the deduction states in his inventor
ne amount OF such debt and the name and place q
eSsuenee oil the person TO whom it is owing
pc -. liability indorser or surety shall moi
y Ii dept owing for which deduction may be
u e9 under the provisions of the preceding section
Al haoty on Joint Indebtedness shall as to each OF
N e persons pound, be deemed debt owing for only Sc
uch as such person would be Obliged to paw if ali the
lie debt ~ pay s4uA parts Oh the
e sEe. ~ II taxpayer duly filling out swearing to
% Is!Inng an inventory to the listers of the town
al IN which he resides taxable for personal estate in
a. any other town in the and claims deduction On
VI pe0ts owing, the listers of the town OF his
~ shall ascertain, provided in section twelve
; the amount of deduction to which such nerson ;s
yhneu, ana snail hrst offset such deduction against
payer in the town of his residence and Il The amonn,
.. aeaueuon TO which such taxpayer eatitled is in
80 Oh such value the listers shall the request of
ueh taxpayer certify the amount of such excess 10 The
seis Oh such other town the taxpayer NAV desig-
: certify nor,ion W Is taxable Tor personally, may
town OF such excess to the listers of any
i 1own Mhleh such taxpayer may desgnate and the
ccred suIn other towns shall deduct any amount SO
sonal estate IN such town if he has duly filled ont
smI,n 10 and returned inventory to the listers Of
nsC IS The real estate taxable to taxpayer duly
ninhg OUT swearing 10, and returning an inyentory
included IN the last quadrennial appraisal shall he
appraised by the listers at the valuation esia s DC
sueh APPRAISAL unless additional buildings have been
erected or extensive repairs made upon 6niid; ;
such appraisal in which case The listers sbaIfs 'te
suen ADDITION to the appraisal of such real estate as
ciai m b as.; or unless there has been large depre-
nooa or other accident, the cutting or removing ~
npe hereirom, in which the listers shall male
hev deem me, o ne appraisal of such real estate as
dent any ea, estate taxable to such person was by acct
ouadrepnisI any Gtner cause omitted from the last
snn a. m appraisal the listers shall appraise the
; ', ~ us value IN money, subject the rules direct
ing inc quadIennlal appraisal OF real estate
SIC 10. one per cent of the appraised vaue Of III.
real estate taxable such taxpayer shall he ddd W
Win ,b "a MS personal estate and the so obtained
w. INC amount OF his taxable poll if any shall con
sttute the grand list of such TAXPAYER ''''' WI"
| nv" 'N"H WHEN INVENTORY NOT PROPERLY FILLED
=, AND SWORN TO.
| Ste' ~ II person or corporation vvfI,, oro;,.
70 MAKE swear to and deliver said nyentory nr N
answer any nterrogatory therein as hv IA ~,
required, or makes false answer or s,atenen , h '
o tne listers have sufficient reason TO believe that an
sta,eny Goes not contain full, and correct
poraon filling out such inventory ACCORDING ~ ,h
OF this act then said listers shall ASCERTAIN
ds pest they can, the amount of the taxable ronerv f
suCn person or corporation shall appraisp tbp enn A.
rs value in money and shall double the amount So
1Jotdlhed ana IL the sum obtained BY doubling is in
inc opinion OF the listers, less than the amount o
Sot properly OF such person corporation they shall
Which, viii in t Sucr person or corporation for
Anu Il no taxable property Of such person or CORPORA
o IS ascertalnabe by the listers they shall asses. such
peison or corporation for sum which, in their iudg
ment' IS the true value OF all the taxable pronersv
owned by such person corporation And one ncr
cent OF the amount obtained BY doubling and of t%a
extra assessment if any or of the assrge, u VI ,e
case may be- shall with the amount Of the taxable noII
any, constitute the list of such nerson M ioil'
ohC' 10. person whose list has been made m
under the provisions Of the preceding section shall b
n99ed thereof by the listers before the FIRST dav
Vi May Dy written notice delivered to him DersonalI,5
or elt at his last and usual place of abode If resder,
or u non resident, mailed to him at his last known
Llsi OF NoN-REslDENT ONLY FOR REAL ysrArp
now MADE. Z
PFC, l9, Real estate situated in town or CITY
wien te last owner thereof Of record a non-reside1,
VINO is not taxable in such town or CITY for personal
Sha be set in the list to such owner at the same
Nduatlon at which the same would be required 10 he
set IN the list by section fifteen to person duly film
out Ut, swearing to and returning an inventory. c
VI VAt LISTS TO BF LODGED IN CLRRE's
OFFICE.
SIC. % The listers of each town or cit, shall
IN alphabetical order abstract of the ind-
Fl9ual st OF all taxpayers in such town or city and
lodge the same in the town city clerks office on or
before the twenty fifth day of April in each year for
and any taxpayer who feels apgrieyed bv The sc,n
of The listers and desires be heard by them shall
Tuesday in May. ~ +
HEARING or PERSONS AoGRrFyfp. v
sE[ H. On the FIRST Tuesday in May the listers
sa meet al some place, to be appointed by them and
shall on that day and from day to day thereafter hear
persons aggTeved by their appraisal by any Of their
acts until all applications are heard and decided pro
vlded however. that when persons list is made under
the provisions OF section of this act the listers shall
have no power to reduce the same below the amonn,
made BY doubling the appraisal as therein provided i
and shall correct the list accordingly But no hearing
shall be held later than the twelfth day of Mas a
Notice of the place of hearing shall be posted in r6e
own or city clerks Office and in Two other public IL
pages IN sHch town or city, before the twenty h
SEC person aggrieved by the decision of the il
lsers may within "a hours thereafter appeal to the m
he listers of his appeal and of the time appointed by b
he board for hearing the appeal Said board shall al
year and determine such appeals and shall order the Of
ISL to DC corrected accordingly But hearing shall II
re c held later than the fourteenth day Of May. 70
Sac 20 The members of the board of civil author
y shall each take and subscribe and file in the town u
city clerk office before entering upon the discharge
their duties under the preceding section the follow di
lg oath and the oath subscribed shall be recorded e
such clerks office; ra
~ do so emny swear Tor affirm that will we'll to
nd truly hear and determine ali matters at issue he in
Seen taxpayers and listers submitted for nv decision
help me God Tor under the pains and penalties Of
SIC. a. If person whose list has been made IN Ne
nder the provisions OF section appeals from
le decision OF the listers TO the board Of civil authority
Mess he satisfies said board that he has not wullv
olated any OF the provisions OF this act the
TIME WIEN LIST TO BE COMPLETED AND DEPOSITED rel
SEC On or before the fifteenth day of Nav the va
e listers shall complete and deposit the list in the un
wn or city clerks office having first appended to SUE
such list the following oath: on
we do solemnly swear that have set down all sar
e real estate situated in the town or ethyl of - da
I'd have appraised all additions and have made ali
ducons required by law according to the best of
information and that the foregoing list contains
statement OF the aggregate amount of the taxab
rsonal estate OF each person named in such list II
cording to the best OF information and belief
And the list shall not be legal unless completed
worm TO and deposited in the clerks office provided
this section No
FINAL DISPOSITION OF INVENTORIES 1t
SEC. 40 The inventories filled out by taxpayers
id taken up by the listers shall before the first to
y OF June in the year in which they taken up the
lodged in the office Of the city clerk where the
ey shall be preserved fer period Of three years h
pm Such nrst day OF June Alter the expiration of II u
oh period they may be destroyed by such clerk mo
SEC. az. person who wilfully DESTROYS any such
ventory, or removes any such inventory from the -
ice OF the town or city clerk during the time which No
oh inventories required to be preserved in such Of
rk otnce, except in obedience process shall be II
ed five hundred dollars. 1t i
SEC a8. The town or city clerk shall allow the S
ers selcctmen, town grand jurors city attorney am'
such town or city and the states attorney of the
unity to examine the inventory inventories of any pc
rson which they may name, and shall also permit rem
n taxpayer to examine his or her inventory or cha
'entores and shall allow any other person to in who
ct said inventories Any all such inventories as take
all be lodged with the city clerk shall be pro- ions
ced in court by such clerk upon subpoena for that hou
rpose The contents of said inventories shall one
closed by any person having access to the 81
IT set forth in this section and in the event of by
'secuons for breach of the provisions of this as T.
LISTERS OATH. PENALTY FOR NEGLECT F DUTY n
Ec. Each lister shall take and subscribe and co
in the town clerks office before entering upon the VIII
les OF his office the following OATH and the oath as dist
,scrbed shall be recorded in the town or CITY clerks ofc
ce ratio
,rase all the personal and real propertv subec m dist
alton in the town Tor cty of so far as REQUIRED and
law, its value money, and will set the to 81
into the grand list of said town for cty1 at one is to
of its true value in money and will faithfully ratio
harge all the duties conferred upon me by law Il
help me God " Tor under the pains and nenal a
OF perjury.') Sc
nd the listers violate such oath they shall each be Az
lily of perjury and punished accordingly.
&c 90 II the lister accepts the inventory of per- No
not made out and sworn TO provided in this act OF
eglects refuses to apprase and set in the M 1t is
-equired by law each item as described in each SE
entory filled up conformaby to the provisions Of laws
act he shall for each inventory so received and TIL
each such refusal or neglect forfeit to the town or eight
of which he such lister the sum of two hundred day
ars; and any of the officers designated in section scrb
ntyeigh OF this may sue for and recover said Apr
atty in the and for the benefit of such town or said
aud at the expense of such town or CITY neck
UNoRGANIzED TOWNS AND CORES and
&C a. The secretary Of state at the time of fur cen
ing blank inventories listers in towns shall also doa
fish them in sufficient number the tax commits as al
ers for unarganiZed towns and cores and such lcen
mssioners in taking the list shall be governed by ing
he provisions of this act to listers in tons and