The Barre daily times. (Barre, Vt.) 1897-1959, 1919-08-08
EQUALIZING GRAND LISTS
Tried in Vermont as Far Back as 1923
with No Good Results.


The problem of equalizing taxes or of
equalizing town grand lists for purposes
of taxation is no new problem in Yer
mont or in any state, says the Rutland
Herald. Human nature is the same
everywhere and the evasion of taxes is
usually considered as good private NOR
atty as the evasion of customs duties or
getting free railroad transportation or
free passes to the theatre.
Vermont tried to deal with equalizing
grand lists as early as 1923, and for 50
years state and county equalizing boards
sat from time to time for the purpose of
seeing what could be done to make the
burden of state taxes sit more equally on
towns, counties and the individual tax
payers thereof. Apparently considerable
could be done in that direction and in
fact was done, but the legislature of 1882
enacted the corporation tax law, which
practically legislated the boards of equal
ization out of existence, and presently
the state was fairly embarked on the
present plan of indirect taxation for
raising tate revenues.
Until very recently, these revenues
took the place of a state tax, but the in
crease in state expenses and, more re-
Gently, the war, have resulted IN a state
tax of such substantial character that it
is definitely felt by towns and taxpay-
ers, and the motive for keeping grand
lists low is more and more apparent
1908 Commission Suggested Remedy.
The suggested remedy is to revive the
state board of equalization, but it is
doubtful if this is the best thing to be
done. The 1908 commission, consisting
of O. M. Barber of Bennington, John H.
Senter of Montpelier, George W. Pierce
of Brattleboro, Leighton P. Slack of st.
Johnsbury, Ernest Hitchcock of Pitts
ford and A. Allyn 0lmstead of Newbury,
did not agree on all the propositions
which they issued but they were agreed
on the need of permanent tax commits
sion and had some definite ideas about
its powers. The 1908 commission said /:
"The commission should have among
others, the following powers:
ITO exercise full control of all admin
istrative matters relating to taxation for
state purposes, with full supervisory
powers over all local assessments, and
authority to correct and equalize the
same when found necessary;
ITO supervise the listers and their
work"
The legislature finally established the
Office of state tax commissioner and since
then various enabling acts have increased
his authority and the scope of his duties,
one of the most recent additions thereto
being the law Of 1910, which gives the
office supervisory power over the collec-
tion of delinquent town taxes. This law
is quite radical proposition and brings
the state authority into still more di-
rect and effective relation with the tax
problems of the various towns. The SUI
pervisory authority over town listers is
also fairly familiar, so that a proposal
to give the tax commissioner power to
equalize grand lists would seem to be a
logical progression. In fact, the last re-
port of Tax Commissioner Charles A.
Plumley puts the plan definitely before
the state. The report says:
Commissioner Plumley's Recommends
tons.
"The situation as to the valuation of
property in different towns in order to
escape the payment of their proportion
of state school and state highway taxes,
has somewhat improved in the last few
years by reason of the changes in the
Jaws relating to the maintenance of
schools and highways. Such under-yal-
uation still exists, however, to some ex-
tent. While the experience which Yer
mont had in days gone by with its boards
of equalization was such, if / am cor
rectly informed, as to suggest that we
would never return to that method,
which, while theoretically equalizing the
amount of taxes paid to the state and
county, was in fact no equalization and
furnished little, if any, relief to tax
payers in general, the situation can be
corrected by authorizing the commits
sioner of taxes, not only to supervise
local assessments, but to order rcassess-
ments to be made under circumstances
which warrant the making of such re.
assessments. The experience which New