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

elects or refuses to make an inventory,
the listers are to ascertain the amount
of all the persons visible property, set
the same in the list and assess him in
addition thereto such sum as they deem
lust and reasonable Heretofore per-
son whose list was doubled had no right
of appeal, but under the new law tax
payer who is assessed as stated has the
right of appeal and he may be examined
under oath. This law will also be
found very effective as well as just.
Under the new tax law the polls OF
all citizens more than q years of age
aud less than 20 are to be set in the
grand list by the listers, without re-
curing any inventory therefor to be
filed. Listers can now complete this
work without seeing each poll taxpayer
personally aud thus save much time.
The oath hitherto required by law to
be administered to each taxpayer now
gives place to an affidavit to be sub.
scribed to by the taxpayer, and the
form of oath to be administered by the
lister will be the ordinary form used in
verifying any common affidavit. This
is wholesome reform.
Towns may now correct their own
grand lists without going to the Legsa.
ture to legalize the same and the time
of our lawmakers will thus be saved for
more important work. The listers are
to add certificate to abstracts of indi-
vidual lists, grand lists aud quadrenuial
appraisals setting forth any correction
they may make therein and thereupon
the town clerk shall add his certificate
showing where such corrections were
made. Notices are TO be posted and
published in the newspapers, setting
forth what corrections have been made
and the time and place where taxpay.
ers may be heard in any matter in
which they would appeal under the
present law.
Our new tax law provides that cor
rections may be made in quadrennals
in the year after such appraisals are
made, and the taxpayers bave the same
right of appeal TO boards of civil au.
: thority and county appraisers as they
| would originally have on the quadren
NAL appraisal.
+, The new law provides for the col
l lection OF taxes by suit at law in the
name of the town, village or othel
municipality, begun as trustee process
S or attachment. 1t also provides that {
tax bill in the hands of the treasurer OF
q tax collector shall be prima facie evi
dence of the amount and validity of the
z tax and the taxpayer can not avail him
self of any defect or invalidity in th'
$ taxes shown by this rate bill unless thu
: same shall be set forth by proper plea
e or notice of defence.
e The statute also makes all real estat
s taxes first lien on the propert,
n until satisfied, the tax underlying al
mortgages and other encumbrances.
l Lands and buildings rented for com
: mercial purposes, farming and timbe
u land, owned by college, academy o
+ other school are subject to taxation, bu
s this does not include so-called colleg
S ana school land hitherto sequestered TO
t their use.
: Municipalities owning electric ligh
s plants located in other towns are sub
l. ject to local taxation in those towns.
1t can thus be seen that radica
r changes have been made in the machin
l. cry of taxation, which will also affec
6 the principles of taxation to a certai
3 extent, and it is believed the result viii
j be material tightening of unequal bun
deus for taxpayers.