Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1896-10-12

ways acceptable to the poorer, is gener-
ally agreeable to the weather. towns,
for they well know any excess they pay
inures to the benefit of the state as a
whole. All, believing in Vermont, recog-
nize that doing it unto the least is doing
it unto the greatest, and so welcome the
5 per cent state taxes. Whether this
step in the right direction should be
heightened, is a question for you to de-
eide. Road improvement can profitably
use more money, and incorporated schoo.
districts are reminders that the poorer
communities have right to equality in
school burdens.
Double Taxation.
The public burdens should be borne by
All equally, according to what each tax
payer is worth, yet the grand list upon
which taxes are extended does not res:
upon such an equitable foundation; until
1t does there will be uneasiness among
the people. The taxpayer who owes
more than the appraisal Of his personal
estate, as the law now stands, pays taxes
on his debt, or more than he is worth
Offsets against personal property ir
making the grand list are an acknowl
edgement that taxes should be paid upon
the basis of solvent worth.
To illustrate: The debts of A. are the
credits of B., and B. should pay taxes or
these credits unless he is, in turn, {
debtor. If A. cannot offset his debts
against his property app7aisals he pay:
taxes on more than he is worth. B. may
hold credits secured on AS farm, the
full appraisal of which goes into AS
list. In this case, value for which the
credit was given, and the credit, are both
taxed
B. should pay taxes on the credit, fol
A. pays him interest with which to do it
but A. should not pay taxes on the value
part of the farm covered by the credit
because he pays interest to B., and owes
for it besides. 1t is conceded that this
feature of our tax system is wrong, and
that the parties burdened by it are en-
titled to relief The indirect remedies
heretofore proposed are at the best
theoretical. Some of them have beer
suspected of making a bad matter worse
Remember it is the debtor that should be
relieved. If farm mortgage indebted
ness, wherever held, were taxed against
the mortgagee, the tax paid by the mort
gagor and deducted by him in settling
with the mortgage, and the mortgagee
allowed offset against his real estate ap-
praisal, the landed values Of the state
would pay taxes once, and the payment
would be by the right parties. Each
nortgagor and mortsagee, would then
pay on what they respectfully held in
the property. This would, by short cut,
accomplish the desired relief, without
changing materially, if in the least, the
volume of the grand list of the state.
1t is to be hoped you will give this sub
ject your earnest attention, and unless
satisfied it is a wrong, without remedy
provide necessary legislation.
State Expenses.
Next in Importance to income are ex-
penditures.
"A cOntented treasury must receive
more than it tsdisburses.53a1 e1Bts ed5 10
The income should be sufficient to meet
the proper needs Of the state. In repre-
senting the wishes of the people, you
will be safe in avoiding new ways of eX-
pense and providing for existing ways
with reasonable economy.
The biennial term just closed records
an expense Of s1,14O,097.56, being the
largest of any in our history. The pre-
ceding term cost 1920, ,397.48, and the next
term preceding that cost $1,031, 710.92.
These are large biennial expenditures.
They should be decreased instead of in
creased. The expenses of the state have
gradually augmented during the last
25 years; so have our public gratuities
and institutions. The increase of ex-
penses, I apprehend, has been principally
occasioned by the creation and main
tenance Of the multiplied institutions.
The Reform School, the House Of Cor
rection, the Soldiers Home, the Water
bury Asylum, the Fish Hatchery, the
State Board of Health, the Normal
Schools, donations to the colleges the
Experiment Station, the Railroad Com
T-In Nv hy-id crnC
and the Gettysburg Monument are re-
minders, in part, of the consideration for
which the people have exchanged their
money.
To denominate such expenditures, ex-
trayagance is a misnomer. The state
has value received and in most, if not all
instances, the investments were wise,
patriotic, in the interest of better gov
ernment and of humanity.
The money was in a large part for
higher improvements, which mark our
progress and adorn our civilization.
Without prejudice to the past, or al
lowing it to influence the present, let us
discriminatory consider the various ex-
pcnses of the state and according to the
times, fearlessly and fairly adjust each
item.
Previous to 1880. our state tax averaged
about So cents for the biennial term, and
since it has averaged about IA cents. The
actual tax burdens to the people have
not increased and, while we have ex-
pended more money, it has been for
what we need.
State Auditors Report.
The state auditors concise and abl=
report is an instructive bill of particu-
lars. showing where and for what, the
public money is used. 1t is not con-
venient in a message, to mention in de-
tail the various items accruing, for in
stance, under the head Of court expenses,
salaries and the numerous other classes