Bellows Falls times. [volume] (Bellows Falls, Vt.) 1856-1965, 1898-08-03
An Illegal Grand List.

A recent decision Of the supreme court
Of Vermont involves an important ques-
ton. In brief it is that the grand list
made up from a quadrennial appraisal
sworn to before a notary public is illegal,
and that all taxes ssessed thereon are ille-
gal and uncollectable. The case is styled
S. d. Meacham VS. the Town of Newport,
and the opinion is by Chief Justice Ross.
1t says in part.
"This is an action to recover money
which the plaintiff paid the collector Of
Newport for taxes assessed on the list OF
1895. His right depends upon whether
his grand list as made up for that year was
valid or invalid. He was taxed for both
real and personal property and his poll 1t is
contended that the quadrennial appraisal oil
bis real estate made in 1894, which wa.
carried into, and BECAME part Of his
grand list Of 1896, was invalid, and that
this rendered his grand list wholly invalid
and all taxes assessed thereon.
The quadrennial list Of 1894 is claimed
to be invalid for two reasons:
az That it was not sworn to before ar
officer authorized to administer the oath te
the listers. (2) that it was not completed
and returned, seasonably, to the towr
clerks office. 1t was sworn to before &
notary public.
Vermont Statutes S5422 authorizes noto
ries public and other officers named to ad
minister oaths in all cases where an oath il
required unless different provision is ex
pressly made by law. 1891 requires TIT
quadrennial list to be signed by a majority
Of the listers" and verified by oath before
Justice" This is followed by the form o
the oath to be administered.
Clearly this is provision expressly mad'
by law in regard to the officer who shall
administer the oath. Hence notary pub
lie was unauthorized to administer it, ant
the oath taken by the listers before hin
was of no binding force. Hence, too, tn
quadrennial list for 1894 is not verified b,
valid oath of the listers, and has not tn
attestation required to its impartiality ant
accuracy. For this reason that list mus
be held invalid. The quadrennial list wa
invalid.
1t is also held that any grand list mad
from the appraisal is invalid and taxes as
sessed thereon uncollectable. The Opin
ion says:
The defendant contends that this doe
not render the grand list for 1895 invalid
nor the taxes assessed thereon. He urge
that the grand list for 1895 was seasonabl,
made, returned and verified by oath.
But the listers Of 1895 made no appra1s
ais OF the real estate. They transferred
the appraisal Of the plaintiffs real estat
from the quadrennial list of the year o
1894 to that list. They mingled the in
valid appraisal of the real estate with thei
valid appraisal of the pers onal property il
1895, and thereby rendered the grand lis
of 1895 invalid, and the taxes assessed
thereon under the decisions of this court
wholly invalid.
The court has repeatedly held that if |
part of the grand list Of person is invalid
or if part of the tax is assessed for an il
legal and unauthorized purpose, such in
validity or illegality renders the whole ia,
illegal and invalid.
The listers OF the town Of Rockingham
have completed the quadrennial appraisa
of 1898 and the same has been sworn t.
before F. A. Bodies, a notary public, and
filed 10 the town clerks office. The list Of
1898 will be made from this appraisal, ant
according to this decision it will be wei
for the listers to do some more swearing
before the grand list Of next year is made
up. The list of 1894 was sworn to befora
G. H. Williams, a justice of the peace, and
was legal. Several towns in the state find
them'elves in trouble over this decision. Ii
Montpelier the appraisal of 1894 was sworn
to before notary, and accordingly every
tax collected since that time has been lille
gal.