St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1916-04-05
LISTERS MEETING
Tax Commissioner c. A. PIumley
Explains At Annual Gathering
The New Offset Features.

About 100 listers from Caledonia
and adjoining towns met at Pythian
hall last Wednesday for the annual
school of instruction by Tax Commits
sioner Charles A. Plumley of North
field. In addition to Mr.. Plumley.
Amos ]. Eaton of the forestry depart
ment, the man who was recently at
tackled by a muskrat on the streets Of
South Royalton, was present and spoke
briefly. The main talk was by Mr.
Plumley who explained very carefully
the new offset law passed by the last
legislature.
Commissioner Plumley said that the
office of lister requires the exercise of
good judgment and impartiality; that
the lister is -eminently the most i'm
portant official in the whole scheme of
general property taxation. Every eff
fort to better the system should be
concentrated upon him and his work.
The germ of inequitable taxation finds
it's origin in the local assessment. Ev-
cry step taken outside the straight and
narrow path marked out by the sta
tutes leads to greater and more glar-
ing inequalities. The law prescribes
the standard of value, the plan to be
followed and the lister is armed and
equipped as the law directs. He does
not make the law and is not RESPONSE
BILE for it, bun he has taken an oath to
enforce the law. If a law is not
right, is inequitable, or unjust, the sur
| est way to have such a law corrected
is to enforce it impartially. 1t is the
duty of the lister to see that he who
has been paying too much shall pay
less, and he who has been paying too
little shall pay his full share.
The commissioner called attention
specially to section T. No. "a, of the
Acts of 1915 as showing the necessity
for the listers to proceed to determine
the offset only in the manner as pro-
vided in section four; no short cuts.
The method of establishing the offset
is established by law. He also spoke
of the burden that rests on the tax
payer who claims an offset. Unless
the taxpayer follows the provisions of
section three he cannot have any Off
set. The following are sections three
and four relative to this matter:
Section 8. A taxpayer, claiming an
offset, shall:
| (a) Include in his inventory a
statement of his indebtedness on the
claimed, giving the name of each cred
Iitor his post-office address, the amount
due, the date when such debt was
contracted and the rate of interest, if
any. on each.
"Cb) Include in his inventory a
statement of the amount of his stocks,
bonds, and loans exempt from taxa
ton by the laws of this state, and the
amount of his savings deposits in all
savings banks, savings institutions
and trust companies and savings de-
apartments of national banks in this
state and his ordinary charges of book
account representing the purchase
price of tangible personal property on
which no interest is charged.
"(c) If he includes in his list of in
debtedness debts owed by him to per-
sons residing without this state, fur
nish to the listers statement from
each creditor of such indebtedness,
subscribed and sworn to by him in a
form satisfactory to the listers.
"(d) Submit to examination under
oath and furnish additional proof il
required so to do by the listers.
Sec. 4. The listers shall determine
the aggregate amount of the taxpay-
ers' personal property specified under
) act, debts owed on which no interes
is payable or on which a rate of inter
est less than six per cent per annum
is payable, and the debts incurred
subsequent to the first day of March
in such year, and they shall deduc
such aggregate amount from the tota
of the debts claimed and established
by the taxpayer, and so per cent OF
the remainder, if any shall be the off
set for debts owing to be allowed t
l the taxpayers; provided, however
that not more than $1,000 shall b.
l allowed as such offset"