The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1908-08-01
DOUBLE TAX COMMISSION
Continuation Of Report Submitted I,
Gov. Proctor

ANPcab VI NAN SOhihilpoipu vi uOuDlS
taxation:
Brief History Of Vermont Taxation
Before entering upon discussion
Iof the evils that beset us, a brief
history Of taxation in Vermont may
be profitable and interesting.
Credit for much of what follows re-
lating to the earlier part of our ex-
istence as a state is given to Woods
History of Taxation IN Vermont"
Volume Nv of Studies in History,
Economics, and Public Law" the cor.
rectness whereof, we have verified
as far as possible.
I Vermont has In the main relied for
its revenue, both for state and local
purposes, upon general property tax,
although in recent years corporation
| taxes and fees have practically sup
ported the administration of the state
government.
Our first settlers came largely from
I Connecticut and, as was natural, they
adopted the system OF taxation in
/ force there.
The first legislative enactment af-
ter the independence Of Vermont was
declared, of which record has been
preserved, was In 1873. 1t was en-
titled "An Act Directing Listers In
Their Office and Duty" and was de.
signed to secure an appraisal of prop
;erty for the purposes of taxation.
This was probably a re-enactment of
laws passed the previous year, no re-
cord Of which is to be found. The
law was listing system and requir-
ed the inhabitants annually to make
In writing "a true account of all their
lstable polls and all their rateable
estate and deliver the same to the
listers by July 10.
Polls and rateable estate not given
in were fourfolded- and one half of
the amount arising from these four.
folds was given TO the listers.
The poll tax was obtained By rat
ing all male persons between the
ages OF sixteen and sixty years, with
certain exceptions. at pounds in the
grand list
Live stock was listed as follows:
Every OK or steer four years old or
over, four pounds.
Every steer or heifer of three years
and every COW three pounds.
Every steer or heifer of two years
two pounds.
Every steer or heifer of one year
one pound.
Every horse or mare of three years
or over, three pounds.
All horse kind of two years, two
pounds each.
All horse kind of one year one
pound each
All swine of one year or more one
pound each.
Improved land alone was included
in the list, unimproyed land not being
taxed Tools and ordinary buildings
such as dwelling houses and farm
buildings were not taxed, but bust
ness buildings. from which income
might be expected, were listed.
Land taxed was not appraised at its
value but listed at the rate of ten
shillings per acre. Money and debts
due, after deducting debts charged
thereon, were also taxed but were
entered in the list at six pounds for
every 100 pounds A faculty tax i'm
posed on certain professions and
trades; attorneys having the least
practice were set in the list at 81
pounds and others in proportion, "ac
cording to, their practice" Trades
men, traders and artificiers were rat
ed in the list 'proportionably to their
gains and returns" The listers were
sworn to the performance OF their du
ties.
The law of 1879 with certain amend
ments that are not OF great conse
lQuence, remained in force until 1925
Different arbitrary values, during this
period, were placed upon different
classes of property. Thus. in 1881
money ON hand and debts due were
placed in the list at 20 pounds fol-
every 100 pounds.
Ii is interesting to note that In 17St
the Council OF Censors protested
against the faculty tax upon the
ground that 'tradesmen of all kinds
and men of genius are everywhere
much wanted" and said that in their
opinion visible property in proper
ltion to the real value Is the only fl
subject for taxation Except the legis
Ilature shall find it expedient to i'm
pose small tax on polls not minors
for personal protection); and every
deviation from this rule, whether tC
lexculpate one class of men or to har
ass another. is an error in govern
ment and ought to be exploded lin
our future system of taxation"
In 1889 orchards of apple trees hav
ing not less than forty trees were ex
empted from taxation for twelve
years
In 1891 the minimum age at which
poll taxes were assessed was raised
from sixteen to twenty-one years.
In 1897 the taxes and values were
Expressed In dollars and cents instead
OF bounds and shillings; polls were
listed at 500 and improved lands al
$1.57 per acre. and the arbitrary val
,ues, at which some of the live stock
and other personal property was sci
in the list, were changed; dwelling
houses. except log houses, stores ant
shops valued at $1,000 or under, ant
occupied or rented. were listed al
two per cent of their real value, ant
ii valued a, over $1,000, at three pei
cent. The list of taxable animals in
cluded mules and jackasses. The fac
ulty tax was retained; house clocks
not made of wood, were listed at $40
gold watches at $40, and other watch
es at Sc.
In 1902 every pleasurable carriage
wagons with spring seats excepted,
was set in the list at fifty per cent o
its real value.
In 1909 money on hand, or none!
due, or obligations payable In none!
or cattle or any kind or species o
property, over and above debts owing
were set in the list at Sc for ever!
800, thus charging the provision o