The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1917-03-15
DUTIES
ARE EXPLAINED
Tax Commissioner Plumley
is Pleased with Large
Attendance
EMPHASIS GIVEN
LAW AS TO OFFSETS
Listers Are Underpaid, but Are Most
Important of Taxation Officials - Il
legal Not to Require Taxpayers to
File Inventories.

Charles A. Plumlev, state tax com
missioner, was especially pleased with
the attendance of about 45 listers of
the county at the meeting in Festival
hall yesterday afternoon. In view of
the fact that a second meeting for the
benefit of listers of the county was
held in Bellows Falls this afternoon
instead Of having only enc meeting in
the county as in the past, he conSd
cred the attendance exceptional.
In the course of his talk he men
toned the fact that Governor Graham.
who has issued recentl3 the order call
| ing for the listers to make military
census Of the state, does not expect
listers who are members Of the legisla
ture to leave their duties at Montpelier
to comply with the duties imposed up
on them by the order calling for the
enumeration of all men between the
ages of Is and 40. Discussing the listers
duties he brought out the following
points:
| Offsets-Remcmber that no offset
can be claimed or allowed on any in
deEtedness which does not bear inter
est at a rate of six per cent or over
A man who has been enabled to borrow
moaey at five per cent by reason OF
the fact that such loan is exempt
from taxation If properly evidenced
has had the benefit Of the exemption
feature Of the law He cannot have
the benefit of the offset feature Of tn
law. An Offset cannot be lawfully
figured or allowed unless il is tigure6
according TO the rule OF law prescribed
and laid down IN section ! of No. -
Of the Acts OF 1915. An Offset canno'
be deducted from the value of the rea
estate, and il cannot be deducted fsor
the poll 1t must be deducted from
the appraised value OF the persona
estate O. the Taxpayer If a taxpaye'
, claims IN offset, he must include il hi
: inventory the items which the law re
quircs him to include. Ii listers pro
cecd to allow an offset in any name
) other than that provided by section
! Of the act. theF are acting CONTRARY
/; to law, and bv the provisions Of tn
. act itself may be fined not more thai
500. In bulletin IL are example
which make plain what they must d
and how thcy must DO il.
The lister and his work-The liste
r is the most important official III tn
whole scheme Of general property tax
alton. The responsibility for the Ell
foreemcnt of the tax laws which rest
upan the listers is not to be undere,
tim1tcd. As a rule they arc unde1
PAID, with result that it is difficult I
build up aud continue in office n state
: wide trained and efficient corps Of lis
# ere. From the selfish standpoint {
II every taxpayer, ii is the highest kin
III OF economy to see thai listers are con
II potent and efficient Necessarily
II follows that they must be paid wac
II commensurate with the work while
II they do and the responsibility Whic
II they assume. 4 town may vote I
II raise money on its grand list to defra
II local expenses and to meet assessment
II levied by the state, but as practice
II proposition no revenue can be raise
II on such grand list unless the liste
| do their duty and file legal gran
II list.
II UncolIected, but coliectible taxes
II Towns are borrowing money to me
expenses when there are uncollectt
but collectible taxes due the town
the hands Of the collectors sufficient
amount il collected TO do away in lars
part with the necessity for horrowin
D In chapter "a of the Public Statutes
Is held that n collector who unlawful
neglects to collect and pay over Il
delivered TO him is accountable f,
such taxes and may be cited to appet
before a justice and show cause WI