The evening Caledonian. [volume] (St. Johnsbury, Vt.) 1918-1920, 1919-03-12
Sequestered Lands.

repealed Section 534 of tha Public
Statutes, which related to the duty of
listers as to the setting in the list
apart from the taxable real estate of
lands sequestered for public, pious or
charitable uses, paying an annual
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 ascer-
tanned that in large number of the
towns there is now no proper record
of these lands to which the listers
have easy or in some cases anv ac-
cess, or any record as to the amount
of rent which should be paid.
It is difficult to estimate the a
mount of money which the towns are
losing annually by reason Of the stu
alton which obtains. That is runs in
to considerable sum, probably not
less than one thousand dollars and
perhaps into thousands is a safe as
sertion. The condition is such in
great many towns, and has so long
existed that | am satisfied the only
way the matter will ever be straight
aned out is for the State to take it in
hand.
While some other or better plan
night be evolved, it would seem that
he Commissioner Of Taxes might be
authorized to make the necessary in
vestigation, compile list of the ORR
ginal grants, obtain other and nee
essary data and certify the same to
the town clerks for the use of the
towns. This would involve some ex-
pense, possibly a thousand dollars, but
as against the present and prospec-
tive loss of revenue by the towns
growing out of the present situation
it would seem that now is the time
to check this continuing loss and
that such an expenditure of money
would be justified.
Central Supervision of Tax Collectors
I wish you to know that | appre-
ciate your cooperation and the val
liable aid rendered in support of my
recommendation concerning the cen
trail supervision of the collection OF
delinquent taxes. A bill to carry out
this recommendation passed both
Houses and was signed by the Gov
ernor and is now law. 1t does not
undertake the impossible nor does II
interfere with the prerogatives OF the
town. It provides that certain re-
ports shall be made to the Commls-
sioner of Taxes by collectors of tax
es. that meetings for instruction shall
be held and that bulletins may be
issued as is now provided in relation
to the administration of the general
tax law. It does provide that If 1t
is made to appear that the collector
is delinquent or unlawfully negiects
to nav over a tax paid to him fh9
unon the complaint of the Commls-
sioner of Taxes such collector shall
he cited to appear before justice
residing in an adjoining town r. show
cause why an extent should not be Is
sued against him.
The additional burden imposed up
on the Tax Department is, | reahze
a heavy one, but it should be borne
without complaint and willingly II
tho nresent indefensible state OF al
fairs can be cleaned up. The quar-
tor of a million outstanding delln-
o,ent taxes should be considerably
reduced in amount when the state
ments are all in next year, ana WIN
in two or three years should pc sup
stantially wiped out.
Your continued cooperation is SOL
icited.
OFFSETS.
r have been asked to discuss the
offset law for the benefit of the newly
elected listers. Now this offset law
works out as simple mathematlcai
nronosition if you will follow the rule
prescribed by statute. So far as get
ting anywhere is concerned you
MIGHT as well be lost in oLndon rog
without guide as to undertake TO
foure an offset in any other or dill
ferent way than that prescf1oed by
law. At the outset and before TAX
ing up the examples let me call your
attention as listers and taxpayers TO
YOUR duties and to the law
An offset is that amount which I'M
der the law may be deducted from
the total taxable personally owned
by a taxpayer. It can never be de.
Quoted from realty. The amount OF
the offset to which taxpayer is en-
titled depends upon the amount OF
his indebtedness bearing six per cent.
interest. The maximum offset to
which any taxpayer is entitled is one
thousand dollars, but it may be less
Section 7e9 of the General Laws,
prescribes the established rule for de-
termining the amount of offset TO
which any taxpayer is entitled The
taxpayer is entitled to no offset, the
amount Of which is determined by
anv other or different rule than that
prescribed by statute. The listers
can determine the offset in no other
or different manner than that pres
cribed by statute.
A taxpayer claiming an offset shall
include in his inventory a statement
of his Indebtedness on the first day
of April for which an offset is claim
ed, giving the name of each creditor
his post Office address, the amount
due, the date which such deb