Bellows Falls times. [volume] (Bellows Falls, Vt.) 1856-1965, 1898-03-16
Vermont Grand List.

Vermont Grand List.
The report on the first Tuesday of eacl
March that the towns of Vermont have
voted their annual taxes Of so many cent,
on the dollar of the grand list is not always
clear to Massachusetts man and not al
Vermonters have q perfect understanding
of what the grand list is. Even if the ex
preston be we'll understood, some have nj
, idea OF how the system now in use was be
gun. A lister, the Vermont term fol
assessor, not long ago admitted that he
had no idea where the custom OF basing the
tax on the grand list came from and frankly
said he could not see its use. The history
of taxation in Vermont is interesting, par.
ticularly in reference to this term, grand
list. In accordance with the Vermont
statutes, all taxable property is set in the
list at l per cent OF its estimated value in
money on April / of each year. la its
present form the grand list also includes
the polls of males between 21 and 70
years, each at So. A tax of 80 cents on q
dollar of the grand list, the sum which the
town of Brattleboro voted at its last meet
ing. would be 80 cents on 800 or So on
$1,000, as the taxes are reckoned in this
1 - $500
state.
The Vermont constitution was drafted in
1777 and was put in force early in the fol-
lowing year. Almost the entire revenue of
Vermont, state and local, has from the first
been derived from taxes levied on the
grand list, the leading element of which
has been general property. The act of
1878 was the first act after Vermont de-
clared her independence that aimed to
secure an appraisal of property for taxa
ton. 1t was called IAN act directing
listers in their office and duty" The law
was listing system The listers warned
the inhabitants in May to give in writing
ga true account of all the listable polls and
all their ratable estate, particularly men
tioning therein all such things as are in
(this) act hereafter expressly valued" The
listers went over the lists, adding value
TOR articles not expressly valued. "Polls
and ratable estate" not appearing in a list
were fourfolded and added and one-half of
the amount received from fourfolds went to
the listers.
Specific rates were provided at which the
elements making up the grand list were to
be entered. All male persons between the
ages OF 16 and 60 years, except ministers,
the president and tutors of the state COL
iege, ''annual schoolmasters, and stu
dents until the time for taking their second
degree, were rated at f6. The ratable
estate was "set in the list" at these figures ::
Every OK or steer four years olo or over,
"a every steer or heifer of three years
and every COW, f3; every steer or heifer of
two years, e.; every steer and heifer of
one year, FL every horse or mare of three
years or over, f3; all "horse kind" of two
years, f2 each; all of one year, FL each !;
all swine of one year or more, FL each.
Persons having money on hand or due to
them "over and above all debts charged
thereon" were required to enter it at the
rate Of f6 for every f10O. Attorneys
were set on the list ''tor their faculty"
those having the least practice at ESQ and
others proportionately, according to their
practice. Improved land was listed at ten
shillings per acre.
The law of 1778 was the basis of legisla-
ton until 1897 when the rates adopted were
expressed in dollars and cents instead Of
pounds and shillings. The catalogue of rata
BILE estate was increased and many of the
rates were changed. Polls were put down
at 500 each and improved land at ST. Is
per acre. Professional and business men
were rated according to their returns. The
appraisal of real estate except unimproved
land began in 1919. Three classes of real
estate were distinguished. The first class,
which included dwelling-houses, outbuild-
ings and lots of not over two acres were
appraised at their value with due regard
to situation and income thereof" and were
listed at per cent. Improved land, the
second class, was put down at per cent
of its value. The third class, mills, stores,
distilleries and all buildings used for manu-
featuring, were put in the list at 6 per cent.
A consolidation and revision of the list and
laws was made in 1925. Bank and insur-
ance stock was rated at So for each 800
paid in, and that was the first reference in
the grand list to stock in corporations.
The injustice OF listing large masses of
personal property at fixed rates led to re-
vision of the law in 1841. The main char
acteristic of this act was the appraisal OF
all property, both real and personal, which
was listed at per cent Of its valuation.
This plan is the one still in use. The law
today is substantially that Of 1880 and
1882, and those in turn were parts of the
law of 1941, revised in 1855. In its pres
ent form the grand list includes the polls
OF males between Il and ~ years, each at
80; and aside from that feature it is gen
eral property tax. Real estate is listed in
two classes: That including not more than
10 acres of land, and that having more
! than 10 acres. Personal property with few
} exceptions is listed. One per cent of the
total valuation of the real and persona
property listed is added to the total fol
polls and this forms the grand list.
The grand list of 1897 was made up a.
follows: 5,284,947 acres of land, appraise &c
at STA. 994, AL personal property abov,
BITS, $40, 1872, 1903 total, 1857, 1875, $40
J Of which per cent was 81 ,571 ,265 40; tt
this was added 1898 polls at 80 each
$172,646, making the total list for stat
taxes tor 1897, $1,743,911. 49.-Sprlng
field Republican.