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

must be in writing aud must be re-
corded in the grand list book of the
town wherein the property is located.
The effect of the establishing of
system of county appraisers as board
of appeal will be to induce listers aud
boards of civil authority to perform
their work in a satisfactory manner and
not to try to punish their enemies nor
reward their friends. II property is as
sessed too low, for example, the town
can secure rectifcation of the error.
This is in line with the policy adopt
ed in connection with railroad apprais-
ais for purposes of State taxation, APP
peals in this connection have sometimes
resulted in the raising of the appraisal
by the State board of appeals composed
of the acknowledgements, secretary OF
State and auditor of accounts.
Under the new tax legislation prop
erty holder who is aggrieved by an ap.
praisal of the listers must state his
grievance in writing and submit it to
the listers on or before May in towns
having less than 1000 inhabitants ac-
cording to the previous census. If the
listers refuse to grant the desired relief,
the taxpayer is required to appeal in
writing to the civil authority before
May 8, and the board of civil authority
must be called together on or before
I May II and must complete the hearing
on such appeals not later than May 10.
In towns having 1000 or more and
less than 1000 inhabitants the time in
which these steps shall he taken is ex-
tended five days in each instance and
in towns having 1000 aud less than
5000 inhabitants, ten days, those hav
ing 1900 to 5000 fifteen days, those
having $500 to 1900 twenty days.
those having 1900 to 10000, twenty
five days, and towns having in excess
of 10000, one mouth This in no way
affects the provisions of any city charter,
The classification OF real estate into
| Erat and sooonI ol,e,o, :, oIaI;,I,l
The separate book containing the alb.
stract of individual lists is also abol-
ished and the grand list book will here
after contain additional columns headed
abstract, wherein the valuation fixed
upon each persons property will be put
In this way listers will be relieved
from the duty of making a separate
book and the abstract book will be.
come the grand list of the town unless
some change therein is ordered on hear.
ing. Burlington has had this system
since 1896, when Mr.. Cushman as city
attorney formulated the system, saving
about 5000 the first year.
A new measure, provides that, if it is
possible to determine from an individ.
uals inventory and grand list the
amount of his taxable property, he
shall not be relieved from paying his
tax by any omission or informality in
the abstract or grand list.
The law regarding offsets has been
materially modified. Listers may ex
anime taxpayer or any other person
under oath touching the amount of off
set he claims, so that such statements
can be verified and if a person makes
a misstatement about the amount o.
his or her offset, the listers may disre'
gard the inventory. The effect OF this
will be to eliminate many of the fraud
ulent offsets now enjoyed.
Engines, boilers, electric motors, all
J compressors, travelling cranes and ma
, chinery, so attached to manufacturing
or other plant as to become part there
of are to be set in the grand list as rea
estate, thus stopping offsets thereon.
! A person claiming an offset, Wit
, owns personal property in two or NOR
towns, is required by the new law Il
file an inventory in each town, setting
4 forth the amount of his personal proE
J erty therein and in the town Of his resi-
dence the amount of Indebtedness o.
e which offset is claimed The listers O
/. the other towns are required to report
n the town of his residence the amount o
y his personal property in each and tn
Indebtedness is to be apportioned anon
t the several towns pro rata, so that n
4 taxpayer can juggle his offsets betwee
d towns.
# Motor boats are to be set in the gran
# list in the towns wherein they are Il
8 Gated.
The doubling process as penalty hs
Is been eliminated, and if person n,