Middlebury register. (Middlebury, Vt.) 1886-1937, 1902-11-21
An interesting Report.

alton of corporations and individuals sub
mitted to the General Assembly by Com
missioner of State Taxes j. e. Cushman,
contains large amount of extremely
valuable suggestions and recommends.
tons, as well as interesting data.
The first subject treated is the taxa
ton of real estate and personal property
in the several cities and towns, as APP
pears from the reports of the listers to
the secretary of state for the year 1902
The total first class real estate in YER
mont, including buildings not having
more than ten acres of land attached,
mills, factories, mines and quarries, is
shown to aggregate 59,3lG acres, valued
at $685. 1907. Addison county has, of
this total, 1919 acres. assessed at 81, 49,
100. Rutland has the highest, 7,4S4
acres; valuation, Sl0,755, 472; with
Chittenden close second, 5,5S7 acres,
with valuation S10,622 ,G25. Grand Isle
has the lowest valuation, 1925, G29.
The aggregate of second class real
estate is 1894 1868 acres of land in tracts
of more than ten acres each, with total
valuation of S5G,576,7SS. Addison
county's portion is 35,Gll acres, valued
at S6,004, G61, with an average valuation
per acre of $l37S, the highest in the
state excepting the counties containing
large cities, viz: Chittenden and Frank
| lin, and the county of Grand Isle, which
is given as SlS.36, the largest average of
any county in the state. This is prob
ably a typographical error, as the acre
age is 11,19G larger than Addison, and
the valuation only about one-seventh as
much. Essex has the smallest average,
So ~.
1t appears from the tables accompany
ing the report, that the entire valuation
of all taxable real estate in Vermont is
Sl20, 443 1856, and that the average APP
praisal per acre of all second class real
estate In the state is Sll.33. The per-
sonal property set in the grand list, the
valuation of polls and the grand list ag-
gregate as follows: personal estate in
grand list, SIS ,230,6 45; valuation tax
able polls, Sis ,SSS; grand list, Sl,S02,-
1881.
1t appears that the total amount of
personal property exempt from taxation
the present year on account Of debts
owing is So, 255, PSI, Rutland county
leading with $4,3S1,2l4 Chittenden
county following with $3,503,264, and
Washington county standing third with
S2,9ll SOP. 1t is thus seen that the total
exemptions include about 10 per cent. of
the grand list, as well as % per cent. of
the value of the real estate and from 60
to G5 per cent. of the personal property
set in the grand list. TO state the mat
ter in another way, taxable polls pay
approximately 10 per cent. of all taxes
raised on the grand list, taxable per-
sonal property pays % per cent. and tax
able real estate pays 65 per cent. The
total taxes raised by towns during the
year amount to S2,S93, 466l5, the aver
age rate being 159 29-l00 or 1924 per
81, 900.
Commissioner Cushmsn says that
while the law requires that all real and
personal estate should be set in the grand
list at its true cash value this is not
done, and upon consideration of the
foregoing tables showing the valuation
of real and personal estate In the differ
ent counties and towns, coupled with the
rate of taxation therein, he concludes
that there is little room for doubt that
some counties are bearing greater part
of the state highway and state school
tax than the true valuation of their prop
erty bears to the true valuation of the
entire property of the state. In his
estimation only state board of equali-
zation can establish the valuation of
property for state and county taxation
so that each town shall bear its just
share Of the burden of such taxation.
1t is remarked in this connection that
the rate of taxation does not necessa-
rily furnish correct idea of the compar-
alive burden of taxation borne by any
community. The statement is made
that the assessors in some towns cut the
appraisal on real estate In two and double
its rate of tax in order to get at the
personal property of rich men, and at
the same time escape part of the state
taxes, which are based on the grand list.
While this is dishonest proceeding it is
doubtful if any advantage results per-
manently from the act. Persons who
might desire to locate expensive prop
critics in such town would hesitate to
put themselves in the power of officers
who would perpetrate such flimsy tricks
for the sake of trifling advantage.
Commissioner Cushman shows that
while the average amount of personal
property set in the grand list is 81, 727,-
ST., the average amount of taxable de-
posts in savings institutions was $685.
1862 255. The total average taxes from