The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1883-11-28


stinctively turn to Billings. The ardent
expression of desire to make him the
next governor of the state is sign of
promise. A proper discussion of the
question of the governorship at this time
is not premature. An intelligent consid-
Grafton of the qualifications needed in q
chief executive now will 60 far TO insure
wise selection when the personality Of
the candidate comes up for decision.
The mention of Mr.. Billings name in
connection with the governorship is met
at the outset with an accusation which il
is right and just should be considered
now, whether or not he is ultimately the
candidate for that or any other elective
office. The organ of the Vermont de-
mocracy, apparently by way Of starting
back-fire to an anticipated Billings move
ment, publishes as news the generally I'M
derstood fact that Mr.. Billings has neg
lected to make out the inventory of his
taxable property required by the new
listing law, and therefor brands him as
ga tax dodger of the worst kind" "Tax
dodger" is an epithet with which the
community has come to designate class
of tax payers who, by refusing to make
out the inventory of their taxable property,
or by making false inventory, or by
some subterfuge, shirk upon their more
honest fellow citizens few paltry dollars
of taxation. When did Frederick Bill
ings ever deserve to be classed with such
men ? When did this man of princely
benefactions to charity, to education, to
religion, to every good cause, deserve to
be stigmatized as ga tax dodger of the
worst kind? We have no specific
knowledge of Mr.. Billings affairs. We
understand in general way that his
energies have been largely devoted to
great national enterprises like the North.
ern Pacific railway and that his fortune
has been embarked and imperiled in
those ventures that his affairs are wide
ly scattered and that most of his property
is of uncertain and of understandable
value; that the bulk of it is outside the
state or is not amenable to its laws. The
wealth of the people of this state is chief.
ly in compact masses, in farming lands,
houses, herds, merchandise etc.. easily in
ventoried and of determinable value. To
the appraisal of such property for the pur-
poses of taxation the listing law was
adapted. The law does not attempt to
deal with the diversified affairs and un.
certain values of a railway corporation.
The affairs of Mr.. Billings are understood
to be of such an extensive, complicated
and speculative character as to preclude
the possibility of a reasonable compliance
with the requirements of the listing law.
To save appearances a designing man,
man of duller moral perceptions, might
have Jumped his affairs and in a rough
way made the semblance of compliance
with the letter of the law while violating
the very essence of its spirit and making
q mockery of its solemn oath. That oath
does not allow much margin to person
with conscience. 1t is plain that, I'M
der all the circumstances, man of Mr..
Billings character would elect to obey the
spirit of the law rather than to yield to
its forms conformity which might ap.
pease popular clamor but which would
carry with it silent accusation of per-
jury-and all right minded men commend
him for his course. His scruples have un.
doubtedly been satisfied at the expense
of assessment upon much larger amount
of property than is taxable under the law,
and this amount may or may not be, as
his accuser wildly asserts, "less than one
twentieth of what he is worth"
Mr.. Billings is private citizen. At its
worst his case is not comparable with that
of the chief judge of the supreme court OF
the state, the circumstances attending
which will hardly need to be detailed at
this time. Following that precedent, no
man can consistently maintain that Mr..
Billings, for his course as private citi
zen, should be practically DISTINGUISHED,
outlawed, declared unfit to hold an
office in his native state. Such would
seem to be the standing of this citizen
in its baldest aspect. But when his career
is invested with the ameliorating circum.
stances which belong to it, the accusation
that he is ga tax dodger of the worst
kind becomes 80 shameless that true
Vermonter instinctively resents it as 8
personal insult. Frederick Billings has
been munifcently mindful of the highest
welfare of Vermont. Where the state
has niggardly supported her languishine
moral interests, he who owes her no debt
of gratitude for honors conferred or bene
fits received, has voluntarily taxed him
self in sums aggregating half the annua