The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1909-04-19
LISTERS ADOPT NEW PLAN
VIII Make Property Owners Conform
More Strictly to letter Of the Law

Win Make Property Owners Conform
More Strictly to Letter of the Law
II the Brattleboro listers live up to
their announcement in regard to the
manner in Which inventories of tax
payers shall be sworn to from now on
they will be settling a commendable
example for the listers of other towns
in the state, and if they follow out
their avoYed purpose to institute pro-
ceedings against persons swearing
falsely with reference to their tax lists
such action ought TO result in sub
stantial increase in the grand list,
saws the Brattleboro correspondent OF
the Springfield Republican. Much has
been said and written about tax re-
form in Vermont but it has amounted
to practically nothing. The Brattle-
Dor listers have launched a reform
which will show results. The blank
forms for the inventories of real and
personal estate provide a form of oath
to be administered to every taxpayer
upon the making out of his tax list.
The form is as follows: II do solemn
~ swear that the above is full, true
and correct list and description OF all
my taxable property. both real and
personal, and all property which
should be set in the list to me, and
that have sent down only such de BITS
as am Internationally bound TO pay
to the amount of the deduction claim
ed: that my answers to these interrog-
atories are correct, according to my
best knowledge and that l. have not
conveyed or disposed of any property
or estate in any manner or created
any debt for the purpose of evading
the provisions of law, or affecting the
value and amount of my taxable es-
tate, so help me God
The listers throughout the state
have become lax in administering the
oath, and il is seldom administered IN
full More often the lister asks the
taxpayer if the list he has given in is
full and correct list of his taxable
property. and if the taxpayer answers
in the affirmative nothing further is
required About the only occasions
upon which the full oath is required
are where there are suspicious cir
cumstances. Frequently the taXpay-
ers give their lists TO notaries public
or Justices of the peace and often
those officials require no further
swearing than an affirmative answer
to some question like this: 1T this a
full and correct statement of your
taxable property" The jurat is hen
filed out and the inventory is handed
to the listers. Sometimes the answer
is nothing more than a nod Of the
head. the taxpayer not being required
to raise his right hand and the read
ing of the oath being omitted alto
gether. Hereafter the listers will
proceed on a new plan. They will re-
quire every inventory delivered TO
them to be actually sworn to with
the form of oath as printed in the m
ventory They will accept 70 inven
tory which is not sworn tC Every
magistrate, justice or notary public
before whom any inventory TO be de-
livered to the listers is sworn to must
the oath with the formal
ity that the law requires and in the
exact form prescribed in the inven-
tory, and il 1t comes to the attention
of the listers that any such officer
certifies TO having administered the
oath on an inventory when it has MOI
been so administered, the listers will
undertake to have a penalty inflicted
for such neglect
The listers say that if it shall be
found at any time during their term
of Office that any person has sworn
falsely in the matter of his Inventory
the case will be brought to the atten-
don of the grand jury of the county
Instances have arisen in Bratteboro
where the listers have found that the
lists returned to them have contained
but small part of the property which
should have been included, but they
have been advised that by reason of
the fact that they have not admins
cred the oath on receiving the inven-
iaries they could not maintain a suit
Tor perjury The law gives the lis
ters power in case they have reason
10 believe that an inventory does not
contain a PERSONS full and correct
list, to ascertain as best they can the
amount of the taxable property of
such person, appraise 1t at its value
in money and then double the amount.
If they are then satisfied that the list
is less than the amount of the persons
taxable property they have the power
TO further assess the person for such
an amount, as will, in their judgment,
make a correct list. In only one in
stance is that power exercised by the
Brattleboro listers. Ezra A. Slack,
guardian for Horace Howard, who
refuses to furnish an in
ventory of his wards property The
listers have found property valued
at $4,000 belonging to Mr. Howard
and have doubled it, making $4,000
and have further made an assessment
OF $4,000 making the list stand at
Slll,OOO, but apparently they will
have to make a still further assess
ment before they are able to secure
a list of Mr.. Howards property. The
listers would like to enforce the law
which requires the taxpayers to hand
in their lists without the necessity
of the listers going after them, but
it is not their present purpose to in
sist that that be done. Under the
law the listers are not obliged to go
after anybody's list, but it is the Gus
tom everywhere to do so.