Essex County herald. [volume] (Guildhall, Vt.) 1873-1964, 1911-02-10
Noteworthy Tax Legislation.

Noteworthy Ak IeqiSiation.
Here is some valuable information re-
garding tax legislation which we copy
from the Burlington Free Press, in the
belief that it will be of benefit to our
readers.
While the Legislature did not accom-
plsh all that it contemplated as regards
the relief of the people from double and
inequtable taxation, as Wa have said, a
glance at the tax legislation enacted
will show that considerable progress was
made in number of desirable direc-
tions The act passed authorizing the
commissioner of taxes TO take large
degree of supervision over the listers is
an instance of this progress. Others are
the various bills affecting offsets, the
abolshing of the tax oath, of the doub-
ling of lists, and so on, as will appear
later on.
| Commissioners of Taxes, j. f. Cush-
man is given a large degree of author
ity in connection with taxation through
out the State, and while the changes
made will materially increase the duties
of the tax department, the changes
made were recommended by him as
measures calculated to remove offsets to
a certain degree and render taxation
more equitable.
One of the most important acts passed
at this session provides that all nation.
al banks and all corporations organized
under the laws of this State shall, on OF
before April 5, file with the commits
sioner of taxes a statvment showing the
name and residence of each shareholder
therein, the number of shares held and
the par value thereof, and that all for
eien corporations doing business in this
State shall file like return, regarding
all shareholders therein residing in this
State. The commissioner is required tc
forward to each town clerk aud lister g
statement regarding each shareholder in
the respective towns and including the
information named.
Another act provides that the com
missioner of taxes shall call meetings Of
listers which all assessors shall attent
and the commissioner is to render any
assistance from time to time which ma,
be helpful in the work of the listers. ii,
is required to furnish listers copies oil
the law regarding taxation and printed
instructions.
The commissioner of taxes has powe
to call upou the listers for any data
touching taxation he may deem neces
sary. The law transfers from the offic.
of the secretary of State to the tax de
partment the duty of preparing blant
inventories, grand list books, and al
other blanks touching taxation and re
qures all official returns by town clerk
and listers to be made to the tax de
partment. The law requires the com
missioner of taxation to furnish certi
fed copies of the grand list to the secre
tary of State and to county treasurers.
One of the notable changes made il
connection with our tax legislation il
the provision for appeals by taxpayer
from decision of boards of civil au
thority and by towns from such deci
sons and also from the action of lister
to the commissioner of taxes, who is re
quired by law to appoint with the aI
proval of the Governor three disinter
ested taxpayers of the county, calle'
county appraisers who are to serve as
board of appeals. The commissioner
required to refer in writing to thes
o county appraisers all questions involve
in the appeal proceedings, but no sue
board is to be appointed III any count
having no appeal. The pay of count
n appraisers is So per day aud expense
for time actually spent. The county al
s praisers are required to give notice {
the time and place of meeting for
e hearing and in case the appeal involve
real estate appraisal or tangible persona
E. property, the hearing must be in tn
'e town wherein the property is situated
g Otherwise the hearing may be held
such other place as the parties ma
+ agree upon.
Heretofore towns have had no rigl
s to take an appeal from the decision
~ the listers having been absolutely bour
by their decision. Appeals in behalf
ry a town are to be taken by the agent
the town who prosecutes and defent
on suits.
The decision of the county appraise