Middlebury register. (Middlebury, Vt.) 1886-1937, 1908-07-31
The Tax Com mission.


The report of the commission on taxa
ton is out and there is some interesting
reading in the pamphlet. While it is
evident that the taxation problem will
never be completely solved while water
runs or flesh is weak, the commission
has done well considering the magnitude
of the question to be handled.
1t may not be out of place to state
here that the Vermont system of taxa
ton is that the listers appraise the prop
erty of their respective towns at their
real money value, and this is put on the
grand list at the rate of one per cent
of the appraisal. A poll is placed on the
list at the rate of two dollars. The grand
list is made up of these two items; State
and municipal taxes are assessed on
this list. The commission believes that
this system is as good for our needs as
any to be found elsewhere; but they be-
lieve that certain features of other laws
of other states might well be adopted
here; while inclining also to the belief
that no radical change should be made
in our system as whole, until more
extended investigation is made on the
subject; and this belief seems sage and
conservative.
By resolution authorizing the same,
there was caused to be inserted in the
tax inventories for the past two years
certain questions that it was believed
were necessary in solving the problems
and correcting the evils that the tax
commission were expected to deal with.
While many of the listers did their
full duty, certain of them not only did
not insist on the answering of the ques-
tions, but actually advised the taxpayer
to ignore them entirely. In this respect
Middlebury did not suffer, as our listers
did their duty. An examination of the
inventories of the whole state showed
$4,000 on file, with less than 1900 COM
plying with the legal requirements. In
one city the commission found that in
ventories were made up and signed by
the listers themselves.
1t is certain that if the persons sworn
to the proper carrying out Of the tax
law, namely, the listers, are not con-
scientious enough to cooperate with the
commission and do not even do their
ordinary, regular work, the majority Of
taxpayers will not strain themselves to
over-rate on their own lists.
For over half century abuses have
been apparent and evasion has become
common. Our Senator Stewart, while
governor, said in his message to the
legislature of 1870, "The amount of per-
sonal estate which escapes taxation is
enormous. Real estate
cannot escape, but personal property,
though the much-abused privilege of of.
set for debts, and the various shifts OF
evasion and concealment, too commonly
practiced, is largely omitted from oul
annual lists" 1t is quite safe--to assume
that conditions have not improved tc
any great extent since that time; and
there are those bold enough to state thai
AhoOeOi uiC nv" MUM "OAoCs .
The report recommends that listers bt
chosen for three years instead of one
and gives good reasons for the change
also suggests that the law be amended
30 that land and buildings be appraised
separately. This, they think, would pu
the lister on his own judgment, as h,
would have to consider in detail tn,
value of each item. Other states hav,
laws similar to this, and its adoption
would be good thing here. The evil
of the offset system are shown up, lowe
taxes for savings banks are advocated
the inequalities in local tax rates ar
considered, and all in all, good worl
has been done by the commission. An,
citizen of the State may obtain a cop,
of the report by asking the st. Alban
Messenger or any member of the com
mission.
QAAn A. a.. 49, -.