News and citizen. [volume] (Morrisville, Vt. ;) 1881-current, 1883-04-19
Listers and Inventories.

The Montpelier Itdtchnodn in a re-
cent issue publishes an article on the
provision of the listing law which for
bids the disclosure of the contents of
inventories to the public, says -
We have briefly reverted to this
matter at this time to show how fully
this idea that the inventory is q matter
of confidence between the taxpayer
and the State has been recognized and
established; and yet if the board of
listers should adopt the - abstract
book" which an enterpUising publish
ing firm in this State has prepared,
and should make out the abstract of
lists in accordance Herewith, unless
We entirely misapprehend the design
Of that " abstract book, we believe
that express provisions of the revised
law in relation to indiscrminate dis
closure of the contents of the invento-
ries would be grossly violated, and that
the listers would expose themselves to
prosecution at the hands of aggrieved
taxpayers. From 4 sample page of
this Z" abstract book" before US, it is
difficult to see in what essential par
JIcuIar IL would QIIfer when MED up,
from an iHvent0ly book. In a little
different form, it covers all the aims of
the inventory. There are blanks not
only for polls and for different classes !
of real estate, hut for the quantity and |
value of - live stock" - vehicles" |
- Watches" - musical instruments, -
&" stock in trade" - money, including
debts due or to become due" = stock
in banks, corporations" etc, etc.
Section twenty, No. two, laws of 1892,
provides that an abstract of the indi-
vidual list, not the i,tCeRtOry, shall be
arranged in the town clerks office, and
section 348 Revised Laws, specifies the
items which shall make up this abstract
of the lists. These are, % the name
of each taxable person; (2) the
amount at which such persons poll Is
set in the list; (3) the quantity of
real estate owned by such person,
specifying the classes to which it be-
longs; (4) the value Of such real
estate; (5) the value of such persons
personal estate taxable in the town
after deduction made for debts owing
co. the sum obtained by adding the
poll, if any, to one per cent. OF the
value of such persons real and per-
sonal estate; the seventh particular
relates to deduction Of polls of tiremen !;
and the eighth and last says the re-
mainder, after making such deduction,
shall be the list of such person for the
assessment of taxes. The - abstract
book which futile & Co. has prepared
has blanks for the first four particulars
as specified by 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 "mis'
cellaneous for the ninth. Right or
wrong in principle, the law provides
that the contents of the inventories
shall not be disclosed except as set
forth in the listing act itself, but this
so-called " abstract book, if adopted
will accomplish by very shallow
lDOlIHCIlOl Will Tue law NACCitlISo oueAll
not be directly done. The listers
should have nothing to do with this
book. Nine out of its fourteen blanks
call for information spectin@N>ess
taxpayers property whiesT=iis fflllatesiIyy
in excess, but in violation also of law,
and to use the book for the few par
ticulars in which the blanks are au-
thorized would be both eXtravagant
and inconyenient. In their circular to
listers the publishers recite the fact
that this form of abstract was submit
ted to the legislature at the last ses-
sion. This is undoubtedly true, but
it is also true, we are credibly inform
ed, that the legislature, through its
grand list committee, repudiated the
blank, and in the revised listing law
directly and emphatically repudiated
the idea which is embodied in its de-
sign. The listers of the State should
look this matter oyer carefully and not
unwittingly be inveigled into a viola
ton of law or committing an ofense
against the moral sentiment as well as
legal lights of their fellow citizens.