Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1883-04-11
A Caution to Listers.


In the early part of 1881, when the fate
Of the listing law was matter Of uncer-
tsinty, when IL was the generally accepted
opinion that the new law required the list
ers publicly to expose the inventories oil the
taxpayers at the town clerks office, the
WATcBMAN took the ground that such was
not the intention of the law; that the -" list "
which the new act said should be lodged in
the town clerks office was the totals OF tax
able real and personal estate, from which,
with the poll, each taxpayers grand list
was made up,-just as had been the law and
practice under the previously existing stat
ute. This Interpretation of the law gained
ground, and the prevalence of the idea OF the
privacy of the inventories did very much to
popularize the new law and reconcile tax
PAYERS to its unaccustomed requirements.
In the great majority of towns the sanctity
of the taxi payers unbosoming of his finan-
cisl condition TO the state was observed by
the listers, and the reasonableness and cor
rectness Of the WAroHMAN's position was
subsequently verified by the supreme court
when an attempt was made to compel the
listers Of Middetown to make public the in
ventories of its tax-payipg citizens. In the
revision of the listing laws by the Legislature
of 1882 the idea Of the privacy of the inven-
tories was specially and distinctly recognized,
with very small dissenting vote. Their
unauthorized destruction or removal from
the town clerks office was made punishable
by a heavy fine and disclosure Of their con-
tents was strictly forbidden.
We have briefly reverted to this matter
at this time to show how fully this idea
that the inventory is matter Of confidence
between the taxpayer and the state has
been recognized and established; aud yet If
the board of listers should adopt the " abb
stract book" which an enterprising pub
fishing firm in this state has prepared and
should make out the abstract Of lists in &C.
cordance Herewith, unless we entirely mis-.
apprehend the design of that "abstract "
book, we believe that express provisions Of
the revised law in relation TO indiscriminate
disclosure of the contents of the inventories
would be grossly violated and that the list
ers would expose themselves to prosecution
at the hands of aggrieved taxpayers. From
a sample page of this " abstract book be-
fore us it is difficult to see in what essential
particular it would differ, when filled up,
from an inventory book. In little differ
emit form it covers all the items of the in
ventory. There are blanks not only for
polls and for the different classes of real es-
tate, but for the quantity and value of
"live stock" vehicles" Watches" emu
steal instruments" "stock in trade,
"money, including debts due or to become
DUE" "stock in banks, corporations" etc.,
etc. Section twenty, No. two, laws of
1882, provides that an abstract of the indi-
vidual list, not the Inventory shall be ar
ranged in the town clerks office, and Sec
tion 34S, Revised Laws, specifies the items
which shall make up this abstract of the
lists. These are, % the name of each tax
able person; (2) the amount at which such
persons poll is set in the list; (O the guam
tity Of real estate owned by such person,
specifying the classes to which it belongs
(4) the value of such real estate; (5) the
value of such persons personal estate tax
able in the town after deduction made for
debts owing; (6) the sum obtained by add
ing the poll, if any, to one per cent of the
value of such persons real and personal
estate; the seventh particular relates to de-
duction Of polls of fremen, and the eighth
and last says the remainder after making
such deduction, shall be the list Of such per-
son for the assessment of taxes. The alb
stract " book which futile & Co. have pre-
pared has blanks for the first four particu
lars as specified by the law, viz, name, poll
real estate, and its value; but for the fifth
particular, relating to the value of taxable
personal estate, it has eight distinct blanks
some of the headings of which are given
above with miscellaneous for ninth.
Right or wrong in principle, the law pro.
vides that the contents of the inventories
shall not be disclosed except as set forth in
the listing act itself, but this so-called cab
stract" book, if adopted, will accomplish
by very shallow indirection what the Law
declares shall not be directly done. The
listers should have nothing to do with this
book. Nine out of its fourteen blanks cal
for information respecting the taxpayers
property which is not only in excess, bu'
in violation also of law, and to use the boob
for the few particulars in which the blanks
are authorized would be both extravagan
and inconvenient. In their circular K
listers the publishers recite the fact tina
this form of abstract was submitted to tn,
legislature at the last session. This is un
doubtedly true, but it is also true, we ar
credibly informed, that the Legislature
through its grand list committee, repudi
ated the blank, and in the revised listinl
law directly and emphatically repudiate'
the idea which is embodied in its design
The listers of the state should look thi
matter over carefully and not unwittingl
be inveigled into a violation of law or com
hitting an offense against the moral senti
ment as well as legal rights Of their fellow
citizens.