The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1919-03-18
PLuMLEY MEETS LISTERS.
Continued from Page IL


ought TO he so in all affairs of govern
ment. If any one bears less than his
fair share of the harden, some other
person must suffer more than his
not, on the average, SO great a good to
him as the increased pressure upon the
other is an evil Equality of taxation,
therefore, as a maxim of politics, means
equality of sacrifice.
Sequestered lands-Through inadver-
tence and by mistake, the Legislature
eff 1912, by its act No. ~ and in section
Al thereof, repealed section 534 of the
public statutes. which related to the
duty of listers as to the setting in
the list apart from the taxable real es
tate of lands sequestered for public,
pious or charitable uses, paving an an
nual rent from which it followed that
in the quadrennial appraisal made in
1914, the lands above referred to were
not listed at ALL The law has been
amended. Upon investigation ] have
ascertained that in a large number of
the towns there is now no proper. rec
ord Of these lands to which the listers
have easy or in some cases any access,
or any record as to the amount of rent
which should be paid. 1t is difficult to
estimate the amount of money which
the towns are losing annually by reason
of the situation which obtains That it
runs into a considerable sum, probably
not less than one thousand dollars and
perhaps into thousands is a safe asser
ton. The condition is such in a great
many towns, and has so long existed
that ! am satisfied the only way the
matter viii ever be Strengthened out is
for the state to take it in hand.
Central Supervision of Tax Collec-
tors.-I wish you to know that | APP
preciate your cooperation and the val
uahle aid rendered in support of my
recommendation concerning the cen
trail supervision of the collection Of de-
linquent taxes. A bin TO carry ont
this recommendation passed both
houses and was signed by the governor
and is now a law. II does not under
take the impossible nor does it inter
fere with the prerogatives of the town.
1t provides that certain reports shall
be made to the commissioner of taxes
by collectors OF taxes, that meetings for
instruction shall be held and that bull
letins may lie issued as is now provided
in relation to the administration of the
general tax law. 1t does provide that
if il is made TO appear that the col
lector is delinquent or unlawfully ne
elects to pay over a tax paid to him
that upon the complaint of the commits.
saioner of taxes such collector shall be
cited to appear before Justice resid-
iOsr 4 3.
cause why an extent should not be-
issued against him.
Offsets have been asked to dis
cuss the offset law for the benefit OF
the newly elected listers Now this off
set law works out as a simple mathe
matieal proposition if YOU viii follow
the rule prescribed by statute. So fai
as getting anywhere is concerned yor
might as well he lost in London in 4
cog without a gnide as to undertake
) to figure an offset i'll any other or diff
: ferent way than prescribed by law. Al
: the outset and before taking up til,
: examples let me call your attention a
: listers end taxpayer to your duties an,
to The law
An offset is that amount which unde
: the law may be deducted from the tota
taxable personally owned by tax
payer. 1t can never be deducted from
5 the realty. The amount Of the offset f,
which q taxpayer is entitled depend
! upon the amount of his indebtedness
bearing six per cent interest. The max
: imum Offset to which any taxpayer j
! entitled is one thousand dollars. but i
I may be less. Section 769 OF the gen
: eral laws, preseriEns the established
2 rule for determining the amount O
; offset to which any taxpayer is en-
E titled.
+ A taxpayer claiming an Offset shall
: include in his inventory a statement o
1 his Indebtedness on the first day o
April for which an Offset is claimed
giving the name of each creditor, hi
: post office address, the amount due, tn
D date which such debt was contracte,
and the rate of interest, if any, on Gael
debt; include in his inventory a state
mcnt of the amount of his stocks, bond
and loans exempt from taxation by tn
laws of this state, and the amount o
. his savings deposited in all saving
z banks, savings institutions and trus
companies and savings departments o
national banks in this state and hi
ordinary charges of book account req
resenting the purchase price of tan
gible personal property on which n
interest is charged. If lie includes i
his list of indel tedncss debts owed l.
him to persons residing without tn
state, furnish to the listers statcmeT
from each creditor of such indebtedne.
subscribed and sworn to by him in
form satisfactory to the listers; subm
to examination under oath and furniS
additional proof if required so to do b
the listers. If a taxpayer claiming q
offset does not comply with the for
going provisions, his claim for an offs
cannot be considered. No offset can
claimed or allowed on any indebte
ness which does not bear six per cel
interest; nor On debts on which no j
terest is payable or on which a rate
interest less than six per cent per 4
mum is payable; nor on any debt j
n a0Nrc