The Brattleboro reformer. (Brattleboro, Vt.) 1907-1912, 1908-11-06

ABOLITION OF orrsErs.
a strong Argument Against This Rec
osamsndaiiea Of Tar Commission.
lIlandolph Hersld

: cal tAA commission thai the privilege .
: ensss iar debts owing should bs abal
Nov that Geyefaer Prouty has ca
doisei the idea. aud hills are alfrady Il
10 eaffy II into elect, No sslll ols,assx lt
! believing such . change ia the iaK las,
, would result ia adding iajusllee 10 injus
: sicr, as I, ielaies 10 debtors. and b. IN
ervasins their burden would tend 10 tbs
svneial III,
Neither the tax commission nor Gov
cFhor ftouly claims that the pIol,oslllou
h right IN theory, OF based on ooIocs
principles, Ia Tact. the governor admits
that "a theory II is not absolutely cor
MT bat both maintain that IN practice
would come neafer being insl aud
Tia'abie 70 the whole bod, Of taxpayers
Nobody ever eontended that the pres
ent Law MAS either perfect Ia theory, or
lhai u worked even near approach 10
justice aud equality IN operation. Hut
nad ~ u u. II ean be made worse, and
this vail be shown when the PROPOSED
change goes into effect and every debtor
!. virtually taxed ON all has debts, as
though q we're free property.
The chief contention Of the advocates
q change is that the Offset privilege j.
abused; that people magnify their debts
~ onier 10 eNiinguish, a. lar a. they can,
shcir taxable property; that merchants,
especially, plare orders for goods about
April lsi and claim 10 he owing for them
| bciore they are received aud subject 10
taxation, and that the grand list Is de.
plcied 10y these aud other means 20 the
extent of several million dollars, thus in
errasing the tax rate at the expense Of
the honest people who actually pay on
what they have.
Ntstll ..s A.. IL Al, ~
do exist, and that the grand list IL mate.
rally affected thereby. But what steps
do We take 20 prevent the abuses! Al |
most none. Except an interchange with. |
IA the state between listers Of the VAR. |
Gus towns OF list Of debts due aud ow. |
ing there Is no check whatever upon the |
taNpayer-he can claim what he pleases,
aud unless contrary returns come from
other parts Of the state his sworn record
~ accepted. Experience shows that this
Is insufficient. Unfortunately, people
sill lie in their tax inventories and swear
To II, II they ere pretty certain not TO be
caught. And as II is now, they are not
caught.
II Mr.. Jones claims 10 be owing Mr..
smith, who lives in Montana, $1,000, the
listers take his word and stop there. II
Brown a Robinson, dry goods dealers,
claim TO be owing Fox a Tippin OF New
\ ork, wholesalers, 5000 for goods April
lst, their word is taken. There is no
further investigation. This is loose and
wrong. II opens the door to the abuses
oil. Human nature would be
further advanced than il is il il failed to
profit, in some cases.
Now there are various ways to close i
his door far short OF abolishing the :
privilege outright. To begin with, the /
board Of listers ought not to allow any !,
,ifsets whatever until the taxpayer has
before the board, sitting regu. :
arly, and has given evidence under yer. !
,al oath. setting forth distinctly to whom
he is indebted, how and when the debt
vas incurred and presenting some cor
oborative proof by writing, document,
ill or note. He should be questioned I
losely and carefully by the listers and il
ime enough taken afterward TO give due I
consideration and, if desired, investiga- n
ion, into the matter. In the case of mer. il
hants, the bills of goods for which Off Il
cts are claimed should be produced and h,
he fact of their arrival or non.arrival on Il
Ipril LIST fully established. II men have "a
me enough to visit the town clerk N
flee and pay a dog license once a year, nj
cannot be a great hardship to attend
ne hearing before the listers to establish h,
leir offsets. If this plan, fairly tried out, ST
lould not avail, then no offsets should M
G allowed for debts owing outside the IN
ate, which class it is sometimes hard to IN
ace. But we believe it would avail, and in
nat the latter step would never be tax he
With the abuses of the offset removed, W. ",
lere can be no argument against it, for w.
is essentially right A man heavily ~ ~
unged in debt should be taxed not on ~ II,
hat he has in his possession, but on ~ ~
hat he owns above his indebtedness.
hat is his real property; he pays iner a.,
t, usually, on what he holds unpaid for. IN
is tremendous hardship for many
btor to meet his interest, his insurance
I'd other fixed charges, and even to pay of
xes on the part he owns clear; if forced est
pay also on the encountered part, it $3
ust mean ruin to many. an
For years the injustice of requiring the to,
)rtgagor of farm property or other real Pa
tate to bear taxes on the appraised val III
of the whole property has been seen the
d recognized and deplored and declared res
anst in party platforms. Now it is pa
oposed-not to rectify that wrong-but del
do the same thing with personal prop. cul
y-double taxation for all kinds of full
6t. DOC
Up to now the mortgaged farmer, de- ma
ID the right to Offset against his real Tn
ate can offset against his stock, pro- ear
ce, tools and other property up to the Der
cunt of their appraisal If this change mes mes
made he can do that no longer. avs
How much have you got here?" the far
er will ask next spring. is
oh, my farm, so much; stock, so
CHI; produce, so much,' the farmer /,
| answer. I
All right, good day." in
But l owe so much" the farmer will Gle
|. $5,(
No matter; that doesn't count this con
r; law was 'mended last fall so't they is |
t no offsettin' now" affe
fter the lister is gone, the farmer will is I
e down his law supplement and look cou
over. Then he viii make a note or
on the cover, and
nd in 1910 sonnet hing will droni