Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1894-05-25
TAXATION IN VERMONT.
Its History and characteristics
Since 1878.

WulCu HAS recently come 10 our aJIenJlOQ
is pamphlet volume of 12S pages entitled,
History of taxation in Vermont" It's
author is Frederick A. Wood PHI D., of
Columbia college, and the volume is one of
a series of "Studies in history, economics
and public law, edited by the university
faculty of political science of Columbia
college In his preface the author speaks
of Vermont as peculiarly interesting state
or commonwealth, of which to undertake
such history or study, from the fact that
ii has so largely maintained it original
characteristics as an agricultural commu-
nifty. Indeed he says, vermont is un-
doubtedly today the best type of the devel-
oped Puritan community existing in New
England. The other New England com
monwealths have been greatly changed by
the rise of manufacturing, the growth of
commerce and immigration. Vermont on
the other hand, has maintained to a strik-
ing degree the stamp imprinted upon her
by the Connecticut pioneers who first
brought civilization within her borders and
made chapter of political history more
romantic in many ways than any in our
annals"
In making recognition of information
furnished from various sources, Prof.
Wood says it is a pleasure to add that a
number of recent officials, notably Hon.
James l.. Martin, the present tax commits
sioner, have been "most courteous in re-
spending to inquiries as to details
In tracing the early political history of
Vermont, the writer makes clear the unique
position which the little state held as an
Independent community, owning allegiance
to none, after it declared its separation
from New York and before it was admit
ted to the Union,-the first to be added to
the original thirteen.
In chapter three it is shown that the
constitution of Vermont, adopted in 1777
and put in force the following year, was
based on that of Pennsylvania, and in
several of its sections was a direct copy
of the Pennsylvania constitution. A
peculiar feature, established on the Penn
sylvania model, was the Council of cen
sors,' composed of thirteen members
chosen by the people once in seven years,
whose chief duty was 'tO inquire whether
the constitution has been preserved invio-
late in every part and to call constitu-
tiOnal conventions when they thought
proper. They were also to inquire into
the matter and manner of taxation and of
the manner of use of public funds This
council, which continued in existence I'M
til 1870, the writer aptly describes as "a
department of criticism, very much like
the railroad commissions of recent years,
whose function has been to Law bare to
the public gaze abuses of trust by railroad
corporations.
The writer next proceeds to discuss the
basis Of taxation and the grand list sys-
TEN, which was copied largely from the
laws of Connecticut, with which Vermont
settlers We're perfectly familiar. The first
tax law was the act of 177S. This was a
listing system. Under its provisions the
listers warned the inhabitants annually in
May to give in writing "a true account of
all their listable polls and all their ratable
estate, which must be signed and handed
in by July TO- "All male persons be-
tween the ages of IL and 60 years. except
ministers, the president and tutors of the
state college, annual school masters, and
students until the time for taking their
second degree, were rated at six pounds
EACH The rate at which all live stock per
animal should be listed was fixed in pounds
and shillings. So also was the rate per
acre for land improved and unimproved.
"All tradesmen, traders and artifcers"
were rated in the list ''proportionably to
their gains and returns" The law of It's
was the basis of taxation for the succeed
ing 40 wears.
The gradual development of our system
of taxation is traced down TO the year
loS2, when our present inventory law went
into effect. This law is credited with making
the provision for information by means of
inventories as exhaustive as possible. at
is hardly conceivable how more particulars
could be included, or how greater precau-
no
or evasion While doubtful of the gen
eral utility of such laws, the writer admits
that the Vermont law has attained its pur-
pose in large degree.
"A comparison will make this clear: the
total of personal property in the list of
1850, made up Just before the new law
went into effect, was Sl5, O37, 262, which
was l. per cent of the aggregate valuation
OF realty and personally. In lSS2 the to-
tai OF personally was S46,21S, 50S which
was 30 per cent of the aggregate. In
1892 the personality was SIS, S7S,272. or 81
per cent of the aggregate Property is at
present appraised at about two-thirds of
1t actual value, which is certainly as high
as can reasonably be expected in the light
of experience"
The highway law of 1892 for the first
time wholly eliminates from highway
taxes the idea of payment by labor, and
marks the end of a system over l2O wears
old, which was derived from New York.
foot note says that vermont has thus
preceded her parent commonwealth in eff
fecting this reform. New York still per-
mits highway labor in payment of her
taxes"
The history of the school tax laws is
traced from 1871 down to the present.
when for the first time, under the law of
1892, we have the town system, which
undoubtedly is the most important legis
lative action taken by Vermont in recent
years
The fact is noted, in passing that the
city of Burlington devotes the fees from
dog licenses to the support of its public IL
brary.
The success of our Vermont system of
taxation, as it exists today, is credited
with resting in large measure upon the
corporation tax law at may be asserted
with confidence that the decrease in com
monwealth taxes on the grand list, made
possible by the corporation tax law, has re-
moved to very great degree the animus
OF low valuations. The towns see that if
the taxes TO be paid are principally for To-
cal purposes, il makes little difference
whether realty is set in the list at its full
value or at a valuation nearer one-half the
true value; for in the former case the rate
will probably be abOut Ona-balf what +,