The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1911-02-25
NEW TAX LEGISLATION
Many Changes in the Law and Some
Of Them important.

Here is some VdludUle lutOfmatiOu
regarding tax legislation which We
copy from the Burlington Free Press.
in the belief that II will be OF benefit
to our readers.
While the Legislature did not &C
complish all that II contemplated as
regards the relief of the people from
double and inequitable taxation, as
we have said. glance at the tax leg
islation enacted will show that con-
siderable progress was made In
number of desirable directions. The
act passed authorizing the commits
sioner 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
abolishing OF the tax oath. OF the
doubling of lists, and so on, az Will
appear later on.
Commissioners OF Texas, j. K. Cush-
man is given large degree OF author
ity in connection with taxation
throughout the State, and while the
changes made will materially in
crease the duties OF the tax depart
ment, the changes made were recon-
mended by him as measures calculat-
ed to remove Offsets TO a certain de-
gree and render taxation more equit-
able.
One of the most important acts
passed at this session provides that
all national banks and all corpora
lions organized under the laws OF
this State shall, on or before April
5, file with the commissioner OF taxes
statement showing the name and
residence of each shareholder there
in, the number Of shares held and the
par value thereof. and that all for
eign corporations doing business In
this State shall file like return. re-
garding all shareholders therein re-
siding in this State. The commits
sioner is required to forward to each
town clerk and lister a statement re-
garding each shareholder in the re-
spectiye towns and including the In
formation named.
Another act provides that the COM
missioner Of taxes shall call meet
| ings of listers which all assessors
shall attend and the commissioner is
to render any assistance from time to
time which may be helpful in the
work OF the listers. He is required
to furnish listers copies OF the law
regarding taxation and printed In
structions.
The commissioner OF taxes has
power to call upon the listers for any
data touching taxation he may deem
necessary. The law transfers from
the office of the secretary OF State TO
the tax department the duty OF pre-
pairing blank inventories. grand list
books, and all other blanks touching
taxation and requires all official re-
turns by town clerks and listers "a
be made to the tax department. The
law requires the commissioner oil
taxation to furnish certified copies Of
the grand list TO the secretary oil
State and to county treasurers.
One of the notable changes made
in connection with our tax Legislation
is the provision for appeals by tar
payers from q decision OF boards o.
lcivil authority and by towns from
such decisions and also from the act
ion Of listers to the commissioner oil
taxes. who is required by law to ap
point with the approval OF the Gov
ernor three disinterested taxpayers
of the county, called county apprais
ers who are TO serve as board Of ap
peals. The commissioner is requires
TO refer In writing to these count.
appraisers all questions involved II
the appeal proceedings. but no sucl
board is TO be appointed In an.
county having no appeal. The pa.
of county appraisers is So per day an,
expenses for time actually spent
The county appraisers are required :,
give notice Of the time and place o
meeting for hearing and In case tn
appeal involves real estate appraisa
or tangible personal property. IN
! hearing must be In the town wherein
the property is situated. Otherwis
the hearing may be held in suc
other place as the parties may agre
. upon.
Heretofore towns have had n
. right to take an appeal from the d,
| cislon bound by their decision
solutely bound by their decision
Appeals In behalf OF a town are I
be taken by the agent OF the tow
who prosecutes and defends suits.
The decision OF the county appraii
ers must be in writing and must
recorded in the grand list book OF IN
town wherein the property is LOCATED
The effect OF tho establishing OF
system OF county appraisers as
board OF appeal will be 10 induce III
ters and boards OF civil authority
perform their work In satlsfactor
manner and not to try to punis
their enemies nor reward thel
friends. II property 10 assessed to
low, for example. the town can .,
cure rectlncation OF the error.
This Is In line with the polio
adopted In connection with railroa
appraisals for purposes OF State Ia,
alton, appeals in this connection hay
sometimes resulted In the raising {
the appraisal by the State board {
appeals composed OF the lleutenan
governor, secretary OF state and auI
n ltor OF accounts.
Under the new tax legislation
property holder who 10 aggrieved b
e an appraisal OF the listers must stat
his grievance In writing and subm
II to the listers on or before May
/. In towns having less than 1000 II
lhabitants according 10 the previou
census. II the listers refuse 20 graz
the desired relief, the taxpayers ar
' required to appeal In writing 20 n
civil authority before May ?. and N
board OF civil authority must b
called together on or before May I
and must complete the hearing O.
) such appeals not later than May rs.
q In towns having 1000 or more an
less than 2,O00 inhabitants time Il