The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1909-01-06
TAKE LISTS EARLIER
One Remedy for Tax EVIls IN Yer.
mont.

anu lHSg Noulu huOIu 10 give, QOuDt
if the people of Vermont quite apprec-
late the difficulty Of mastering all the
subjects treated in the report OF the
commission, says Judge Hamilton s.
Peck in the Burlington Free Press.
The subjects considered BY them are
as follows:
Administrative evils Of present sys-
TEN.
Experience Of other states.
Stock and private corporations.
State tax commission, centralized
control.
Listers, election, term Of Office.
Separate appraisal OF buildings and
land
Publicity of inventories.
Inventories, duties Of taxpayers, pow
er of listers.
Payment Of taxes, penalty for delay.
Appraisal of exempt real estate.
Double taxation.
Offset evil, repeal recommended.
Taxation of intangible property, uni
firm low rate recommended.
Taxation of stock In foreign corpor-
atoms.
Savings bank tax.
Constitutionality Of uniform rate.
State revenue.
Inequality OF local tax rates.
Direct inheritance tax.
Foreign corporation business tax.
Taxation of timber and timber
lands, making 81 different topics.
The work Of the commission covers
115 pages and the writer Is OF the
opinion that not one In 10 thoroughly
read the report before the legislature
met and perhaps has not yet taken
time to do so. During the session
many other subjects necessarily have
come before the legislature for consld-
Grafton and decision so that the mem
bers have had little time TO give to
this question of taxation. One can
easily see. that to correlate all the
facts given and recommendation
made in these q subjects 80 as 10
form of them a basis OF construction
of new system OF taxation, or for
making a radical change in some i'm
portant features OF our present law,
would require considerable time and
thought especially as 1t would also
be necessary carefully to consider the
20 or more pages OF the public stat
utes which treat of this subject.
The two problems which seem to
give the members Of the Legislature
the most trouble are those OF double
taxation and Offset. It is quite evi-
dent that neither OF these problems
has yet been satisfactorily solved.
either by the members of the legisla.
ture or the general public, and shall
not attempt to solve them In this let
ter.
But let us look for a minute at the
subject of Offsets. Under the present
law April l is the starting point of
the year for making up tax lists and
an abstract Of the annual grand list
must be filed in the town clerks ONCE
by June IS, and upon this grand list
is raised the annual tax. Now We
all know that practically 1t Is late In
the summer or perhaps 1t Is early fall
before taxes are levied and are pay
able.
Why not bring forward two months
in the year, or perhaps three months,
the dates when all the duties of the
ority touching this question OF taxat-
ion. shall be performed? That Ia,
have the lists taken up February /
and the abstract OF the annual grand
list filed April IS, or fix those dates
January / and March Is, and all other
necessary data governing duties Of lis
ters and boards of civil authority adj
iusted accordingly. This change could
be made without much strenuous work
as the suggestion makes no change
in the present principles of taxation
but simply in the time when certain
duties shall be performed. II Is
claimed In the report OF the commits
sion and by many people that mer-
chants and Others buy heavily for their
summer trade in March and therefore
are able to Offset more than they
ought against their personal property.
| Whether or not this is true. the writ
er does not say, but II we took up the
lists February 1, instead of April /.
we would remove the ground for such
charge because purchases and deliy-
cries for summer and fall trade would
not be made as early as January, not
to any great extent at least, as am
informed by those who know.
If 1t be said that hay, grain. and
other fodder of the farmer should not
be appraised February /. because he
feeds ii out mainly before April /, the
answer is, exempt hay. grain and other
fodder of the farmer and Of all others,
owners of live stock, II the legislature
can see its way clear to do so sufficient
in quantity to carry his stock to April
l. This can be done by the listers
and II they make a mistake, appeal
can be taken from their decision, the
same as from any other decision they
make. The listers should appraise
all this property the same as they do
all other exempted property and then
place IL in the proper column OF ex-
empted property. Farmers are less
busy in January and February than In
April, and so the listers could have
ample time to do their work. Taxes
could be laid two or three months
earlier, made payable and collected
two or three months earlier, and
towns and cities could have the money
to pay their current expenses OF run
ming the government during the sum-
mer months and early fall when most
OF such expenses are incurred and thus
save the interest on much borrowed
money, This saving of interest Ia no
small item, for most II not all the cit
les and towns have to run the govern
ment on borrowed money during the
first two-thirds OF the year or longer
because taxes are not paid In season
for the money to be used. Those whS
have money can pay their taxes better
in midsummer when, rs rule, they
earn more than later in the season
and when the demands OF winter for
coo1 wood and heavy Clothing call for