Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1920-06-24
CITY TAX RATE GOES
TO UNHEARO OF FIGURE
Aldermen Take for Municipal
Purposes All of the Two Dol
lars Allowed by Charter and
Add Seventy Cents for State
and Other Demands

OF Acting Mayor G. l.. Woodbury.. the tax
rate was fixed for the year 1920 at $40 for
every dollar on the grand list. Tho rcsolu
tons fixing this amount were passed
without a dissenting vote. and the budget
for next year. which was adopted calls
for an expenditure Of s6SO,547
Tho board had considerable difficulty
in getting together. While all of the alder
men signed the call. only six reported in
addition to Acting Mayor Woodbury.. who
while acting as mayor cannot function
as an alderman. Those who were present
were Aldermen Mcbride, Beecher, Deyette,
cambridge, Patrick and Wilson. Things
dragged along and il didn't look as though
a meeting could be held but about nine
o'clock Alderman Beecher, who had
been absent for some time, appeared on
the scene with DR.. j. E. LaRocque, who
| made up a. quorum.
Alderman Patrick was elected chair
man of the board and business was done
rapidly. once 1t got under way. The re-
port Of the board of finance was read and
adopted. l.. c. Grant and Acting Mayor
woodbury. were on hand to explain the
different items. Many of these are fixed
| and allow of no alterations, but the
others were discussed item by item and
| no changes made.
The expenditures are about 100000
| larger than they were year ago OK
cluve of the increase in teachers salaries.
The pauper department has been in
/ creased from $4,000 to s2l Co., the police
| from s2S, 600 to $4,000, the fire from $4,000
TO AS700, the health from 5000 to $500
the incidental fund from $4,000 to $4,000,
parks from 1890 to $500. public buildings
| from $4,000 to 5000, and minor changes
made in some Of the other appropriations.
l
came to adopting the report.
| 1t was stated by the board of finance
| that a tax of 50 Sc would raise tho amount
required to operate the city according to
the appropriations. AS all of the taxes
are never collected because of people
being listed who cannot be located and
for many other reasons. it was decided
that a tax of $40 would be required.
| The question as to whether the board
had the right to fix the rate of taxation
at more than 81 was brought up and an
opinion by Judge Seneca Haselton read
on the subject. Judge Haselton claims
that there is no doubt but that the 81 tax
can be raised in addition to the other
taxes and for that reason separate resolu-
lions were introduced raising money Tor
the different purposes. There are the "
municipal tax. II cent school tax. ~ cent
State tax. five cent highway tax ana ten
cent school tax. The Il cent school tax
is that voted at the last election. Judge
Haselton's opinion on the matter OF Vot-
ing the tax rate follows;
JUDGE HAsELToN's OPINION
Hon. c. L. Woodbury.,
President of the Board of Aldermen.
Dear Sir: You inquire as to whether,
in addition to the tax which the CITY
Council is authorized to assess for city
PURPOSES, the council may assess fur-
ther tax to meet the requirements OF
the State tax for the support of govern
ment the State highway tax. the state
school tax and the county tax
In answer to this inquiry give the fol-
lowing opinion:
Taxes for general State purposes. taxes
for county purposes. and taxes tor city
or municipal purposes are necessarily and
obviously distinguishable. The laws of
the State distinguish them one from an
other
Section IS OF the City Charter provides
among other things. that the City Coun-
ell shall annually assess upon the grano
list OF the city tax sufficient to pay al
State and county taxes.
! Section 80 of the City Charter provides
further that the City Council may an
nually assess upon the grand list Nf the
! city "a tax for city purposes which Shal
not exceed two hundred cents upon the
dollar' of the grand list; and this section
provides that the City Council may assess
larger sum for city purposes wher
authorized so to do by the legal voters
Of the city in a meeting duly warned
for that purpose.
! am clearly Of opinion that the City
Council has authority annually to assess
a q tax sufficient to meet the requirements
: Of: % The State tax: (2 the State high
4 way tax: 80 the state school tax: 90 a
n tax for city purposes at "A rate not OK
cecding two hundred cents on the dollar
l ~ an additional tax for city purposes tc
X an extent legally authorized by the lega
1 voters Of tho c.k in city meeting duly
, warned and held
G The language of the charter granted us
by the Legislature seems very plain. The
G State will take in direct taxes what il
=. needs requires, and will use the city
j as an inst-umentality for the collection
8 of the amount required Of the city; but
3 il was never meant that an increase ir
State taxes should curtail the right ant
power of the city to meet its own loca.
: needs as a municipal corporation. Ir
t view of the high State tax which recent
conditions have rendered necessary. W.
D can readily conceive of circumstances ir
which the State for its own purpose
0 would require such levy. that tn,
" municipal government could not get on
unitss its authority to tax for city pur
poses is independent of, and in addition
to. its duty to meet the demands of tn.
State government Happily, the law per
mits of no ambiguity.
The State tax must be paid when legal,
required (Acts Of 1919, No. 50. Sec p ant
IL there are not sufficient funds in tn,
y treasury to pay such tax the City Coun
n Gil may borrow the necessary amour
I rather than permit an extent to be ISSUED
. against the inhabitants of the city fol-
n the non-payment of the State tax Use,
q Acts of 1919. No, 50, Sec. H. and the Gen
cral Laws, Secs 92I. 922) But borrowing
= the municipality an opportunity to rails,
. the required State tax in one of tw,
' methods pointed out in Section of No
= 81 of the Acts of 1919 already referred to
4 To summarize and precisely answer you
: question: the right of the City Council
. to assess tax of two hundred cents o,
a the dollar of the grand list land more /
authorized by the legal voters) for cit,
purposes is not affected by the require
ments Of the State tax, the State high
way tax, the State school tax and tn,
:, county tax. The maximum rate of taxa
d ton for city purposes, 200 cents on tn,
r dollar of the grand list Tor more il dul,
: authorized by the legal voters). is a rat
i that may he assessed in addition to tn
y assessment required to meet the city,
NJ tha TOT