The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1898-08-17

cept concealment of his property, and, in that |
case that he is liable to be declared insolvent,
and may be imprisoned. The debtor clearly
understands that his creditor can harass him
through life, and after his death that his prop
erty can be seized to pay his debts. He fully
realizes that the expense and Inconvenience of
concealment are greater than that of payment.
Observe the difference in the methods of
collecting an ordinary debt and tax. A
creditor sues, obtains Judgment, and if the
debtor appeals to higher court and the judg
ment is set aside because of a mistake in the
service of the writ or ruling in the lower court,
the debt still exists and may be enforced, and
all that the debtor has made is expense for
himself. But our practice as to collecting,
tax seems to be based on the theory that the
grand list is the real tax, and hence, if this
list is found defective, the tax fails. This is
an egregous error and the source OF much
mischief. The listers have no more to do in
creating the tax than the other voters. Their
entire work is a mere apportionment of taxes
that have been imposed by other powers.
This year % per cent highway tax, a % per
cent school tax, 10 per cent State tax-65 per
cent-was assessed by the law itself, and the
rest is voted in town meeting. If all the tax
payers had an equal amount of property a
mere arithmetcal division of the amount of
the taxes by the number of taxpayers would
give the exact proportion for each to pay.
| repeat that the work of listers is not, and
was never, so intended-to create taxes, but to
apportion them, and law practice that
will allow man to escape paying his PRO
portion because of mistakes Of listers, or
by concealment of his property, it the fraud is
ever discovered before final distribution of the
estate in the probate court, seems more like a
burlesque, gross perversion of justice, than
a serious attempt to put into universal opera
ton the great maxim of equality. Conceal
ment of property from taxation is the same
wrong as concealing it from creditors. Give
the towns substantially the same instruments
for collecting taxes that the creditor has, and
we shall witness the same results; for similar
laws, operating ON the same men to prevent
offenses of the same class or grade, must pro-
duce similar results
Four sections of our Statute were doubtless
| intended to restrain frauds on the public reve-
nue.. Sections 413 and Ala provide that a per-
| son, if he conceals his money in a savings bank
for the purpose of avoiding taxation, shall for
felt the amount of the deposit to the town.
| but the wonder is that the statute should have
tabooed Just one place, and leave the rest of
| the world for the tax dodger to secrete his
| cept what is afforded by the section doub-
| ling the tax-424-and by section AL, by
which false swearing in the return is made
perjury. Without calling further attention to
the absurdities of these sections as they stand
in the statue, it must be evident to all that an
action should be given to the towns in all cases
of fraud against the public to recover reason
able damages. Ex-President Harrison, in the
speech mentioned above, hints that there
should be forfeiture as follows perhaps
the State might declare and maintain an es-
| TOPPED against the claim of any man or his
heirs to property, the ownership of which has
| been disclaimed in the tax returns"
AS to the value of an oath in a tax return:
Mr.. Wells, after an elaborate investigation of
this subject in his Principles of Taxation, ="
says; I'm fact, there has come to be feeling
in the community that an oath in respect to
matters in which the Government is party is
a mere matter of form, OF mechanical proce.
dtre, and that its violation, especially with a
mental reservation, and when the interest OF
other individuals is not specifically affected
does not in itself constitute a crime" Two
State commissions, in Ohio and Illinois de-
clare this system lis school of perjury"
will add that | doubt the moral effect of this
provision, and also its availableness as mean:
of preventing fraudulent tax returns.
/ therefore submit that our tax laws should
be amended;
o.. SO where one pays his tax under protes
and sues to recover back his money on the
ground of mistakes of the officials that he
should recover only what he can prove that he
has paid in excess OF his proportion" of the
| taxes.
(2). In all cases of fraud against the public
revenues, whenever discovered, an actor
should be given the towns to recover at leas
all damages caused by the fraud, including
interest and all cost of litigation.
49, That the statute of limitations SHOULD
not be pleaded in these cases.
a. That towns should be authorized t.
present to the commissioners ON deceased
persons estate all equitable claims arising
from concealment of property from taxation
by such person in his life time, and sucl
claims if proved, should be allowed.
o. When an ex-President of the Unite,
States, especially one of the character an,
ability of General Harrison argues in publ
speech that there is no moral distinction be
tween frauds against the public revenue an,
theft, it may well be hoped that the day is no
far distant when courts will be required t.
treat them as indictable offenses against tn
State.
There are several other absurdities in GU
tax laws, but this paper is already too long.
Waterbury, Vt. E. +. p.