Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1911-12-22
TOWN WON TAX SUIT
Jury from Dummerston Decided
Against Carpenter
Contention Of over.Assessment and In
valid Tax List Not MISUNDERSTANDING
on 1911 Tax Coming Soon.

COnIenklOn OF T-AbStboHcHt dUu W.
valid Tax List Not misunderstanding
on 1911 Tax Coming Soon.
After considering the evidence about 20
minutes Tuesday afternoon the jury IN
the case of the town of Brattleporo
against Frank o. Carpenter, brought TO
recover unpaid taxes, returned a YER
dict in the county clerks Office Tor tne
town to recover the full amount oil the
taxes due, sS733, with costs. Justice
Thomas E. O'Brien of Bellows Falls pre-
sided and the jurors were Dummerston
men. Immediately after the verdict was
announced Mr.. Carpenter appealed to the
county court. Thus this case, which has
aroused much local interest and has hada
hard time getting started, seems in a fair
way to be terminated within a reasonable
time.
The suit was brought in the name of
w, A. Shumway, tax collector, to recover
a balance of S15.19 on the grand list OF
1909 and the whole of the 1910 tax, $72.23,
making a total of $S7.42. Mr.. Carpenter
paid $46.SS Of his 1909 tax, admitting that
he owed that amount, but IN 1917 re-
fused to pay any tax, claiming that the
property was over-assessed and that the
listers assessed for 26S acres when there
were in fact but 14S acres in the farm.
This is the well-known Oliver Carpenter
farm, beyond the Pleasant valley reser-
yoir in West Brattleboro, near the
Dummerston line. The valuation placed
upon it by the listers was $4,000. Mr..
Carpenter came into court with a good
number Of witnesses to show that the
farm was not worth that amount, but he
did not have an opportunity to have them
testify, owing to a ruling of the court.
When action was first brought by the
town it was brought in the municipal
court, but Judge w. r. Daley held that
he was disqualified, being counsel for Mr..
Carpenter in other matters. Then an
So --~, -,@I4 20 haxvA q trfA1 hnfnrn
Justice A. F. Schwenk, but objection was
made on the ground that he was a tax
payer here. For the same reason 1t was
not heard before Justice John E. Gale of
Guilford, who has property here. Finally
the first suit was discontinued and a new
one brought before Justice O'Brien of
Bellows Falls. Deputy Sheriff Adm F.
Miller of Dummerston drew a jury Mon
day, consisting of George Armand, fore
man, Henry Miller, Arthur w. Laughton,
George Crosby, Leon Crosby and John
knight, all of Dummerston, and Tuesday
was taken up in trying the case, Town
Attorney Arthur p. Carpenter appearing
for the town and Attorney William d..
Smith appearing for the defendant. Mr..
Smith was assisted by Attorney E. w.
Gibson.
Counsel for the defendant contended
that the tax list for 1910 was not valid,
for two reasons-first, because when
Town Clerk William S. Newton admins
tered the oath to the listers he failed in
two instances to write the words Town
clerk after his signature, and second,
because the tax collector did not make
certification on the tax list showing the
time when 1t came into his hands. At
torney Carpenter contended that these
omissions were of a minor nature and
were of too little consequence to invali-
date the list. too frivolous to consider.
While evidence on these points was not
not excluded the jury apparently did not
give much weight to them.
In regard to the claim that the proper
ty was over-assessed Justice O'Brien held
that the question could not come before
him, the defendant having had his day
in court on that point, the law providing
for the disposition of questions of that
kind in another way, first by hearing be-
fore the full board of listers and then by
appeal to the board of civil authority.
The only question of importance re-
naming to come before the jury was
that of whether Mr.. Carpenters claim
that the listers assessed him for more
land than he had was good. The jurors
verdict indicated their minds on that
point.
Tax Collector Shumway was the first
witness. His testimony was relative &c
receiving the tax list for collection. The
plaintiffs only other witness was Johr
L. Barney of the board Of listers. He
said the listers did not know just how
many acres the farm contained and tina
in assessing farm property the precise
number of acres was immaterial. The!
assessed the property according to theil
best judgment as to what it fairly wa!
worth. BY a question put to Mr.. Gibson
earlier in the case Justice O'Brien, WHIT
has served as lister in his home town
appeared to think that that was TIT
proper way to assess farm property.
Mr.. Carpenter, the defendant, was pu
on the stand in an effort to prove thu
nnt1al N1a1tta nf tho fa RIM h1t aVi6anP,
on that point was excluded, which OBJ
Waited the necessity of calling severa
other witnesses who had been summoned
to testify about the value of farm prop
erty in the locality where the Carpente
farm is situated. The other witnesses
called by the defense were the presen
town clerk, Carl S. Hopkins, who testified
about matters relating to the grand list
and H. B. Chamberlain, of the board o
listers, who was called to tell about Ger
tain methods of procedure.
The jury reached a decision soone
than was expected and when they re
turned from a room on the third floor o
Crosby block the parties to the case an,
most of the attorneys and witnesses wer
absent. Attorney Smith was sent 70
and when the written verdict was rea
he straightway appealed. TIL defendan
did not arrive until the proceedings wer
over.
A hearing will be held in a few day
relative to Mr., Carpenters tax for tn
current year, 1911, amounting to $685.
He declined to give an inventory to tn
listers or to pay the tax which they as
sessed, but met them afterwards as tn
law provides, stated his grievance, whic
was similar to that of the two previor
years. AS they declined to alter the as
sessment he appealed to the board
civil authority. That board sustained tn
listers and Mr.. Carpenter appealed to tn
state tax commissioner, j. e. Cushma
Of Burlington, who will give the matte
a hearing soon,