The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1898-08-17
Absurdities in Our Tax Laws.

Editor Of Waterman Much has been re-
Gently written in this country by eminent econ
omists, and by able professional and business
men, on taxation. 1t is evident from the dis
cussions that there is not only great dssatisfac-
ton with some of our tax laws, but also great
disagreement as to the changes that should be
made. AS our Legislature is to convene in a
few weeks, desire to call attention to some
absurdities in the Vermont law.
One absurdity is in holding that tax for
certain purposes is a debt, but for certain other
purposes is not debt. A correct definition
or rather true statement, of what a tax is
is important; because among other reasons, it
will be good test in determining the fitness
or unfitness of some of our methods in dealing
with the tax dodger.
a tar is debt due to the State from, the
citizen for protection Of himself, his family
and has property.
Under our Constitution, which declares
THAT every member of society hath right to
be protected, (etc) and therefore is bound to
contribute his proportion towards the expense
of that protection" there is an implied con-
tract or agreement ON the part of every citizen
that he will contribute his proportion" or, in
other words, pay his share of the taxes. David
| A. Wells, in a paper on Principles of Taxa.
tion,' in Appleton's Popular Science Month
ly, says: Takes are the compensation which
property pays to the State for protec-
tion." Judge Cooley, in his work on Taxa
ton, paraphrases one of the max inns of the
author of Wealth of Nations" thus: THAT
the subjects of every State ought to contribute
to the support of the government as nearly as
possible in proportion to the revenue which
| they respectively enjoy under its protection, "
and adds that this has been universally ac-
copied
'For it is a part of the original contract, en-
tered into by all mankind who partake the
benefits of society, to submit in all points to
the municipal constitutions and local ordi-
nances of that State of which each individual
is a member. Whatever, therefore, the laws
order any one to pay, that becomes instantly a
debit Black, Book 3. Chap: 8.
Ex-President Harrison, in February last, on
Washington's birthday, delivered a speech in
Chicago on the "Obligations Of Wealth and
Evasion of Taxes" in which he asserts
Takes are debt of the highest obligation,
and no casuist can draw sound moral dstinc-
ton between the man who hides his property,
or makes false return, in order to escape the
payment of his debt to the State, and the man
whS conceal: his Wyrf rS% bs his o pgy J
tincton between the act of putting ones hand
in his neighbours pocket and clandestinely abb
stracting his pocket-book, and the fraudulent
shifting of debt that owe to another?"
We have at this time two statutes that clear
ly recognize tax as a debt. Section 555,
Vermont Statutes, provides that an action OF
debt may be brought to recover taxes assessed
| on corporations, and section 506 allows col
lector, having an unpaid tax against al person
to commence a trustee sat upon such taa
against such delinquent, and the same pro
ceedings shall be thereupon had, and the
trustee shall be chargeable, as in other trustee
suits" "Other trustee suits can be sustained
only when the action is founded on contract
express or implied Vermont Statute, Sec
ton 1904, Our Supreme Court has decided
that "assumpst is the proper action to recover
a tax under section BOG, and that there was al
implied promise ON the parts of the tax payer
to pay the tax. Fifty-seventh Vermont Re
ports, 160 In our legal practice, the actions
of debt and assumpst must be founded on ex
press or implied contracts. But, strange as i
may at first seem, the laws enabling creditor
to collect ordinary debts are much more eff
fective than those given to towns to collec
taxes and this is so although tax is frs
lien on all property, and nothing, not even {
mans body is exempt from a tax warrant
Bankers, merchants and all who have undis
puted debts against solvent debtors collec
them without even resorting to the law VIVA
produces thisp 1t results from the fact tina
the honest debtor pays, of course and the dis
honest one knows that every way OF escap