The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1913-03-26
Listers and State Commits
sioner Plumley Went
Over New Law
OPINION GIVEN BY
ATTORNEY GENERAL
Notes Given for Book Accounts Are
Not Exempt-List of Questions and
Answers Will Be Distributed-M Maple
Sugar Statistics to Be Gathered.

Four members of Brattleboro 5 board
of listers attended a conference of list
ers with State Tax Commissioner
Charles "A. Plumley in White River
Junction yesterday afternoon, when va
rious points in the laws relative to tax
alton were discussed, particularly the
Jaws enacted at the last session of the
Legislature. Mr.. Plumley stated at the
outset that he had not had an Oppor-
tunity to inform himself upon certain
features of the law as thoroughly as he
desired and that on account of illness
the former commissioner, J. E. Cush
man, had been unable to give him the
assistance which he otherwise would
have given.
Sections of the law which were known
to be familiar to the listers were pass
ed over, but the other important sec
tions were taken up and during the dis
cussion the listers asked many ques
tions. Mr.. PlumIey made a note of
such questions as he could not answer
fully, and announced that as soon as
possible after April l he would pre-
pare a list of questions and answers
and mail them to every lister in the
state.
The principal matter discussed was
! i'll relation to notes given to cover book
accounts. Mr.. Plumley read an opinion
by Attorney General r. K. Brown,
based on decision of the supreme
court and reported in the 18th Yer
mont report. The gist of this opinion
Is given herewith, as written by Mr..
Plumley:
EERooL accounts oro mot over,,t rov-
any more than ever and a note given to
cover a book account, or charge on
book, is not given for money loaned.
! This exemption law must be most
strictly construed and whenever there is
doubt the benefit of the doubt has to
/ be given the taxing power as against
/ the person claiming an eXemptIOn-nO
( differences, no implications, a strict in
/ depreciation of the statute. If the
!. statute does not exempt in so many
/ words nothing is to be read into it in
any way.
1 1.-The note must be evidence of a
1 loan of money within the state at a
rate not to exceed, etc. If no note,
I then the other document must prove or
represent the loan of money at the rate
named, within the state, etc.
4 Lawyers are divided in their opinions
as TO the correctness of this opinion,
but it will stand unless a contrary rul-
ing is obtained from the supreme court.
The new inventory blanks were dis
cussed at some length, including the
manner of filing them out and the
scope of the property to be included as
taxable.
\ new duty devOlves upon the list
ers this year, that of obtaining stats
tics for the commissioner OF agriculture
but the gathering of this information
does not affect a man 5 list for taxes
The state of Ohio claims to make more
genuine maple sugar than does Yer
mont. 1t has statistics on the product in
J that state, and Vermont cannot deny
the claim because Vermont has not
compiled the facts covering the maple
sugar production. A new law provide.
for obtaining these facts, among Others
| of a statistical nature, for the commits
siOner of agriculture. The text of TIT
law, entitled An act to provide for al
annual census of the maple sugar crop
/ and of certain domestic animals, fol
lows:
/ Section 1. The listers, when takin;
the annual list, shall ascertain approx
mately how many maple trees were tar
| ped, the number of maple trees avail
able and not tapped, and how man
| pounds of maple sugar and how man
/ gallons of maple syrup were made b
each person engaged in making mapl
sugar or syrup during the precedin
year.
Il Section .. The listers shall forth
with, after completing the annual lis
compile and furnish to the town cler
an abstract showing the total numbe
of maple trees tapped, the number c
maple trees available and not tappe,
the number of pounds of maple sug;
and the number of gallons of map
syrup made the preceding year; an
= shall also compile and furnish to tt
town clerk an abstract showing the t
tai number of horses, milch cows, no;
q and other stock for the current yea
9 And in the year 1913 and at each qua
3 rennial appraisal thereafter shall all
= compile and furnish to the town clel
" an abstract showing the total numb
of acres of tillage land, pasture Ian
orchard land, and forest or wood Ian
- Section 3. The town clerk shall fo
ward the returns provided for in sc
ton 2 to the secretary of state, w
shall have the returns for the emit
N. state compiled aud shall return
ch abstract thereof to the commission
all of agriculture to be embodied in his
port and made available for the new
. papers and people of the state
Section 4. The secretary of sta
lC shall furnish listers and town cler
~ with suitable blanks for collecting a
returning the statistics provided for
this act.
Section 5. This act shall take efft
from it's passage. .
10 Approved Dec. IL, 1912.