The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1908-07-31


hat he has contributed his honest |
OF taxes, there would be |
much less dissatisfaction, and GER
Iainly much less cause for dlssatis- |
faction, with exising laws and less
necessity for the appointment of com
OF this character.
The resolution referred to autho. |
rized us to cause to be inserted in the
tax inventories for the years 1907
and 1908 such interrogatories as
would elicit information believed TO
be necessary for n proper perfor-
nance of our duties. Under this
we caused TO be inserted
in the tax inventories for the year
1907 certain interrogatories, which
would, If all had been fully answered,
have enabled us to prepare certain
tabulations, that 1t is believed would
have been Of much assistance In solv-
ing the problems before us.
A few of the taxpayers answered
these questions fully. The majority
answered only few of them, and
large number ignored them altoget-
her. The taxpayers were probably
not entirely at fault In this matter,
because we are credibly informed that
in many instances they were ad-
vised by the listers that they were
mot obliged to answer these questions,
and In a few instances they were ad-
yised by the same officials not to
answer them.
Prior TO the first day of April, 1907
we attempted to put into the hands Of
every lister In the state circular
letter asking each to cooperate with
us In our attempt to get this informa-
ton, and we feel that such of those
officials as adopted the course above
indicated are open to public censure.
The attitude OF the taxpayers in
! withholding this information is but
another illustration, however, Of the
truth of the proposition here inbefore
stated, that in general they view with
hostility every effort on the part of
the government 20 elicit the informa-
tion necessary to ascertain their tax
paying ability, and that while the gov.
lernment may be assiduous in at
tempting to assess and collect n just
and equitable tax. the taxpayer is
object This disregard of the law on
the part of the taxpayers and listers
has made our work more difficult and
less valuable.
In view of the results which we OBJ.
tanned from our previous efforts, and
also of the fact that we were re-
qured to make our report before the
information which we could get from
like Inquiries inserted I'm the inven-
tories of 1908 would be available.
there seemed TO be no occasion for
further work IN that direction, and il
was, therefore. abandoned
! We we're authorized 10 examine all
tax inventories on fle In the several
town clerks offices in the state and to
employ clerical assistance TO aid In
the performance of this work. We
have caused all such inventories to
be inspected and therefrom have
made various classilications and tab
ulations which will be found in their
proper places in the appendix 10 this
report
We were aware at the outset that
the subject Of taxation was one of
much discussed and never yet solved
10 the satisfaction of any considerable
number of persons The theories re
latng thereto, however Just and ten
liable they may seem, are often found
in practice, to be untenable and to re
suit In obvious injustice. We admit
however that we did not realize the
nsurmountable difficulties which con
frOnted us. When ii is understood
that some OF the brightest minds OF
the country have spent years I'm at
tempting to work out a system that
would, when put into operation, pro
duce just and equitable results, ant
have not succeeded, we may be ex
cused for submitting our conclusions
with some misgivings.
Much attention has been given Il
the subject of taxation In our sistel
states As early as iSl2 the legislator,
,of Connecticut created a commission
to inquire into the subject of taxa
ton. In 1862 similar action wa
taken by New York, since which
time many of the other states hay,
had commissions of some sort exam
ming into this subject. Some state
have had four, some five. and still
icthcrs six Iierfent commissions dur
ing that time.
; The legislature of Wisconsin Il
1899 created a commission TO inves
tigate the subject of taxation whicI
was TO serve for ten years its mem
bers to receive from $4,000 to $500
annually. one member of this con
mission had already devoted wears {
The study of this subject. Severa
! reports have been made by il to dill
itCrent legislatures. some features O
which have been adopted while other
, have been rejected.
! Massachusetts has, in like manner
! devoted much time and considerable
!, expense in the attempt to solve tn
Question of taxation. and has not We
: reached satisfactory result.
We have had the reports of man
of these commissions before us an
: are indebted to them for many valI
> able suggestions. An exhaustiv
> study of the subject, such as ha
: been made by other commissions, an
s. notably by those of New York, Cal
: fornia and Wisconsin, would, c
= necessity, require more time an
y greater expense than has SCENE
= wise to us TO spend or incur at thi
! time
! The agitation upon the subject {
l. this country: II is worldwide. Ho
y land, Italy, Germany. Spain, Canad
{ and Australia have all recently bee
/ experimenting upon this subiec
II but satisfactory system of tax;
ton has not yet been produced.
We doubt If those responsible 70
> the resolution creating this commits
), sion fully realized the expenditure c
Z time and money necessary to max
so exhaustive an investigation as ha
Z, been made by commissions of othe
VI STATES or nc comnlete n rannrt nc A