The Barre daily times. (Barre, Vt.) 1897-1959, 1917-03-17
LISTERS GET
INSTRUCTIONS
State Tax Comm. Plumley
Holds Conference at
Montpelier
DEFINES THE DUTIES
OF THOSE OFFICIALS
Also Tells About the Taking
of the Military Census
This Spring


Montpelier city hall to-day, the confer
ence beginning early this afternoon. TIL
Plumley could bring out the duties whel
deyolve upon listers and also so that tn
general public might become more con
versant with the taxation laws Of tn,
state.
Commissioner Plumley brought out th'
following points;
| Offsets Remember that no offset ear
be claimed or allowed on any indebted
ness which does not bear interest at q
rate Of per cent or over. A man who
has been enabled to borrow money at
per cent by reason of the fact that such
loan is exempt from taxation, if prop
erly evidenced, has had the benefit of the
| exemption feature of the law. He can.
not have the benefit of the offset feature
OF the law. An Offset cannot be lawfully
| figured or allowed unless it is figured ac.
| cording to the rule Of law prescribed and
laid down in Sec. of No "a of the acts
Of 1915. An offset cannot be deducted
from the value of the real estate, and it
cannot be deducted from the poll. 1t
must be deducted from the appraised
value of the personal estate of the tax
payer. If taxpayer claims an offset,
he must include in his inventory the
items which the law requires him to in
clude. II listers proceed TO allow an off
set in any manner other than that pro-
vided by Sec. 4 of the act, they are act
ing contrary to law, and by the pro
visions of the act itself may be fined
not more than $500 In bulletin w are
examples which make plain what they
must do and how they must do it.
The lister and his work-The lister is
the most important official in the whole
scheme Of general property taxation.
The responsibility for the enforcement
OF the tax laws which rests upon the
listers is not to be underestimated As
a rule they are underpaid, with result
that il is difficult to build up and CON
tinue in Office statewide trained and
efficient corps of listers. From the selfish
standpoint OF every taxpayer, it is the
highest kind of economy to see that list
ers are competent and efficient. Neces-
sarily it follows that they must be paid
a wage commensurate with the work
which they do and the responsibility
which they assume. A town may vote
to raise money on its grand list to defray
local expenses and to meet assessments
levied by the state, but as practical
no revenue can be raised on
such grand list unless the listers do their
duty and file legal grand list.
Uncollected but collectible taxes
Towns are borrowing money to meet ex-
penses when there are unsolicited but
taxes due the town in the
hands of the collectors sufficient in
amount il collected to do away in large
part with the necessity for borrowing.
In chapter 81 of the public statutes it is
held that collector who unlawtully neg
ects to collect and pay over a tax de-
ivered to him is accountable for such
taxes and may be cited to appear before
l justice and show cause why an extent
should not be issued against him.
Legalizing grand lists-The practice |
which has prevailed in the past of apply |
ng TO the legislature for an act to legal !
re the grand lists of the several towns |
,hould be discontinued. A.. II the defect /
of in the grand list consists |
If something omitted by the listers, I
which the legislature might have dis
,ensed with by prior act, of course such
list may be legalzed by subsequent
Jet of the legislature, but under the law
$ it now stands, there is no occasion for
making application TO the legislature to
orrect a defect in form. BY following
he provisions of No AZ of the acts Of
$40, any town may correct its grand
ist if occasion therefor arises.
Bond for a deed-Under a bond for a
eed the property is properly set to the
endor, and he is holden for the taxes as
etween him and the town, but as be
ween him and the purchaser the duty
payment rests on the purchaser, The
aked legal title remains in the vendor,
at his lien is not an interest in the land
ut merely an encumbrance. The rights
a vendor under bond for deed are
hosen in action, viz: A right to receive
r recover debt or money. II this debt ,
not so evidenced as TO be exempt under
ne provisions Of No. "a of the acts of .
BIS, then it is taxable.
Nalue-Our statutes Use the words ,
Just value" true value value in ,
oney," anonymously. An act requir
x property to be taxed according TO its
-ue value in money, means its value in
oney TO the owner rather than to an
her. True value means the value which
has in exchange for money, the price
hich could be obtained therefor at a Z
-ivate sale, and not at forced or aue !
on sale. As used in a revenue law, Il !
cans the amount at which the property I
ould be taken in the payment Of just 4
bit due from solvent debtor.
Assessment-If person wilfully omits
make and swear TO and deliver an in
'ntory, or to answer any interrogatory 4
erein as required by law, or makes /
lse answer or statement therein, or If I
e listers believe that an inventory does
& contain full. true and correct state 4
ent Of the taxable property Of a per !
n. the listers shall ascertain as best I
ey can the amount Of taxable property \
such person. and set the same in the !
and list AT its value in money. This Is I
He'd assessing a taxpayer, and the i
~ i made mandatory upon the list =
;. The practice which prevails in some \
wns Of not requiring the taxpayers TO !
} inventories Il an essential violation \
= ~ Il. ~ a.