The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1911-02-25


days, those having $500 to 1900.
twenty days. those having 1900 to
10000. twenty-five days. and towns
having In excess OF 10000 one month.
This in no way affects the provisions
of any city charter.
The classification OF real estate in.
to first and second classes is abolish
ed. The separate book containing
the abstract Of individual lists Is also
abolished and the grand list book
win hereafter contain additional col
umns headed abstract. wherein the
valuation fixed upon each persons
property VIII 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 un-
less some change there Is ordered
on hearing. Burlington has had this
system since 1896, when Mr.. Cush-
man as city attorney formulated the
system, saving about 5000 the fret
year.
A new measure, provides that. II 1t
is possible to determine from an In
dividual's inventory and grand list
the amount Of his taxable property,
he shall not be relieved from paying
his tax by any omission or informali-
ty 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
Offset he claims. so that such state
ments can be verified; and II per-
son makes a misstatement about the
amount OF his or her Offset, the list
ers may disregard the inventory.
The effect OF this will be to eliminate
many OF the fraudulent offsets now
enjoyed.
Engines, boilers, electric motors,
air compressors. travelling cranes and
machinery, 80 attached to a manu-
featuring or other plant as to become
a part thereof are to be set In the
grand list as real estate. thus stop
ping Offsets thereon.
A person claiming an Offset. who
owns personal property in two or
more towns. is required by the new
law to file an inventory In each town,
setting forth the amount OF his per
sonal property therein and In the
town of his residence the amount of
indebtedness on which offset is
claimed. The listers of the other
towns are required to report to the
town OF his residence the amount OF
his personal property in each and the
indebtedness Is to be apportioned
among the several towns pro rata. so
that no taxpayer can juggle his on
sets between towns.
Motor boats are to be set in the
grand list In the towns wherein they
are located.
The doubling process as a penalty
has been eliminated, and II person
neglects or refuses to make an In
entory, 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 just and reason
able. Heretofore a person whose list
was doubled had no right Of appeal
but under the new law a taxpayer
who is assessed as stated has the
fright OF appeal and he may be ex
amined under oath. This law will
also be found very effective as well
as Just
Under the new tax law the polls oil
all citizens more than 81 years OF
age and less than 70 are TO be set In
the grand list by the listers. without
requiring any inventory therefor "a
be fled Listers can now complete
this work without seeing each pol
Taxpayer personally and thus save
much time.
The oath hitherto required by Law
to be administered TO each taxpayer
now gives place to an affidavit to b,
subscribed to by the taxpayer. anC
the form OF oath to be administered
by the lister will be the ordinar,
form used In verifying any common
affidavit. This is wholesome re
form.
Towns may now correct their owl
grand lists without going to the Leg
islature to legaliae the same and TIT
time OF our lawmakers will thus b
saved for more important work. Tn,
listers are TO add certificate to at
stracts OF individual lists. grand list
and quadrennial appralsals settin
forth any correction they may max
therein and thereupon the town clerl
shall add his certificate showin
where such corrections were mad,
Notices are to be posted and publish
ed In the newspapers. setting fort
what corrections have been made an
the time and place where taxpayer
may be heard In any matter In whlc
they would appeal under the pref
ent law.
Our new tax law provides that CO..
rections may be made In Quadrennial
In the year after such appraisals ar
made. and the taxpayers have IN
, , same right OF appeal to boards G
! civil authority and county appraiser
, as they would originally have on IN
! quadrennial appraisal
The new law provides for the co
lection OF taxes by suit at law
the name OF the town. village G
other municipality. begun as a tru
tee process or attachment. II ais
provides that a tax bill In the hand
. OF the treasurer or tax collector sha
be prima facie evidence OF N
L amount and validity OF the tar an
!. the taxpayer can not avail hImse
OF any defect or invalldity in n
4 taxes shown by this rate bill unle,
the same shall be set forth by
; proper plea or notice Of defence.
The statute also makes all real e
tate taxes a frat lien on the propert
L until satisfied, the tax underlying a
mortgages and other encumbrance
Lands and buildings rented Il
; commercial purposes. farming an
timber land. owned by a oolleg
y academy or other school are subje'
n l A. tawa2lA, t..t sAl. A.. ..At tw.t..l