St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1883-05-04

ABOUT THE sO-CALLED
"ABsTRACT BOOK"

Under this head, the Montpelier
Waterman discOurses upon the pro-
vision of the listing law which forbids
the disclosure of the contents of inven-
tories to the public, and then says
We have briefly reverted to this
matter at this time to show how fully
this idea that the inventory is a mat
ter of confidence between the taxpay-
er and the state has been recognized
and established and yet if the board
of listers should adopt the abstract
book" which an enterprising firm III
this state has prepared, and should
make out the abstract of lists i'll ac-
cOrdance Herewith, we believe that
express provisions of the revised law
in relation to indiscTiminate disclosure
of the contents of the inventories
would be grossly violated and that the
listers would expose themselves to
prosecution at the hands of aggrieved
taxpayers. From sample page of
this "abstract book" before us it is
difficult to see in what essential partic
ular it would differ when filled up
from an Inventory book. In a little
different form it covers all the aims of
the inventory. There are blanks not
only for polls and for the different
classes of real estate, but for the guam
tity and value of olive stock" "vehi-
cles," watches" "musical instru-
ments," ''stock i'll trade" ''mOney, in
Guiding debts due OF to become due"
''stock IL banks, corporations" etc,
etc. Section twenty, No. two, laws
of 1882, provides that an abstract of
tha M 11ol Iiof fhA
shall be arranged in the town clerk 5
office, and section 345 Revised Laws,
specifies the items which shall make
up this abstract of the lists. These
are (D, the name of each taxable per
son (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 belongs (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 :;
(6) 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 particularly
relates to deduction of polls of fire
men, and the eighth and last says the
remainder, after making such deduc-
ton shall be the list of such person for
the assessment of taxes. The "ab-
stractn book which Tuttle & Co. have
prepared has blanks for the first four
particulars us specified by the law,
viz, name, poll, real estate, and its
value but for the fifth particular, re-
lating to the value of taxable personal
estate, it has eight distinct blanks,
some of the headings of which are
given above with miscellaneous" for
the ninth. The listers should have
nothing to do with the book. Nine
out of its fourteen blanks call for in
formation respecting the taxpayers
property which is not only in excess,
but in violation also of law, and to
use the books for the few particulars
i'll which the blanks are authorized
would be both eXtravagant and in
convenient. In their circular to list
ers the publishers recite the fact that
this form of abstract was submitted
to the Legislature ut the last session.
This is undoubtedly true, but it is
also true, we are credibly informed,
that the legislature, through its grand
list committee, repudiated the blank,
and i'll the revised listing law directly
and emphatically repudiated the idea
which is embodied in its design. The
listers of the state should look this
matter over carefully and not un-
Willingly be inveigled into violation
of law or committing an otfense
against the moral sentiment as well
as legal rights of their fellow citizens.