Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1919-07-10
TAX RESOLUTION VETO

| return to your honorable body the
two resolutions, adopted June H. 1919. one
entitled TAX Levy 1919, and one en-
titled Direct state Tax"
One resolution provides for the ASSESS
ment of one hundred eighty cents on the |
dollar, ito meet the accrued and accr,Iing
expenses and liabilities for 1919" and the |
other provides for the assessment of for
ty cents on the dollar, to raise funds for
the payment of the State Tax"
These two resolutions If lawful. would
establish a precedent which might lead
us into trouble In the future. Legisla-
ton which would establish precedent
should be most carefully considered
The control of our city government
is liable to change hands. so to speak,
every year. If in any one year In the
future the administration of the city
should be controlled by men Of extrava-
CANT notions we might face a tax far be-
yond reason or justice and one which
would he a heavy burden.
Section 50 of the city charter reads as
follows:
"The city council may, in addition to
the taxes required by the laws of this
state to be raised upon the grand list
of said city. annually assess upon such
grand list tax for city purposes, which
shall not exceed two hundred cents upon
the dollar thereof. and may assess a
larger sum for such purposes when au-
thorized so to do by the legal voters of
said city in a meeting duly warned for
that purpose"
For the year 1919 a state tax of forty
cents on the dollar is assessed and the
legislature provided that this tax shall
be paid out of the general funds. or the
city council may borrow the same, land
the several towns may provide for the
payment of such tax by special tax to
I've assessed and collected like ordinary
town taxes, or such tax may be provided
for like the ordinary expenses of the sew
eral towns"
1t is claimed by the city attorney that
this law of 1919 repeats pro tanto the
charter limitation. if there be one in said
Section 80.
There is no express repeal of such chart
err limitation in said Act of 1919 Is this
charter limitation repealed by implica-
ton?
My attention has been called to two
decisions, one in the 18th Vermont, page
PCS. and the other in the SIND Vermont.
page AS, in which the Supreme Court
of Vermont says that
"A statute will not be construed as re-
pealing prior acts on the same subject
in the absence of expressed words to that
effect unless there is an irreconcilable
repugnancy between them" and unless
the later act is evidently intended to SUI
persede the former act in respect of the
matter in hand, and to comprise in itself
the sole and complete system of legisla-
ton on that subject"
| II does not seem to me that the Act
of 1919 was intended to repeal the charter
provision in Section 50, which limits the
rate of taxation to two hundred cents
on the dollar,-unless the legal voters
vote more.--and there does not appear
to be any ''irreconcilable repugnancy be-
tween them"
! 1t will be noted that the pay.
provided for in either one of the
three ways. namely; out of the
general funds, or by borrowing money
in the act is simply permissive; that is
towns are not compelled to levy spe-
cial tax for this purpose.
If this act of 1919 does not repea
| the provision of said Section So OF
our ely charter, relating to the sans
subject matter, and l do not think Il
does. then it seems to me that the
question of the validity of these two
resolutions is to be determined by thu
Interpretation of said Section SO, anc
l am confirmed in this conclusion by
the Judgment of able lawyers whom
| | have consulted
Section "a of the city charter. passed
November %, 1864, reads as follows:
The city council may, in addition
to the taxes required by law to b,
assessed upon the grand list of thu
city. annually assess upon such CRANE
list a tax for city purposes, which shall
not exceed so cents on the dollar, eX
cept when authorized by the lega
voters of the city in general meeting
assembled"
The charter was amended and re
enacted in 1872. Said Section "a wa
retained and reads as follows;
The city council may. in addition
to the taxes required by law to b.
raised upon the grand list of the city
annually assess upon such grand lis
a tax for city purposes, which shall
not exceed one hundred cents upon til
dollar exclusive of the tax for tn
support of schools, except when au
thorzed by the legal voters of the cit
in general meeting assembled
In all the amendments and re-enact
ments of the city charter which hav
been able to find, this phrase appears
The city council may, in addition I
the taxes required by law to be raise
upon the grand list of the city. annual
assess upon such grand list A tax for cit
purposes, which shall not exceed" a Gel
tain stated rate which for many year
and since 1874 has been two hundre
cents on the dollar
For several years this did not includ
the tax for the support of schools. bu
for many years past the records sho,
that the amount appropriated for tn
support of the schools has been include
in the general levy of taxes of two hur
dred cents on the dollar. We have ma
therefore for flfty-four years the sam
provision in the city charter which wa
originally put in restricting and lmitin
the assessment for taxes, to a certai
fixed rate, unless larger sum shall h
authorized by the legal voters.
The several city councils have interprt
, ted this section originally number "A an
now number 50 as restricting the powt
of the city in making the annual lev
8 for taxes to a certain rate unless il
creased by an act of the legal voters
= In each of the years, 1866, 1867, 1865 lS6
1870, 1871. 1872 a higher rate of taxation wa
. levied than that stated in the chart,
but in each year this was done after u
legal voters had so authorized this lars
er sum to be assessed
y During each of these years this large
: rate of taxation than the charter pr,
4 vided was considered necessary to /
3 authorized by the legal voters, in ord,
So, II.