The Barre daily times. (Barre, Vt.) 1897-1959, 1921-08-02
CITY CAN SELL WATER
FOR MECHANICAL USE
Without Changing Status of City Wa
ter System as Used for
Public Purpose.

The opinion recently handed down by
the Vermont supreme court establish.
ing that the town of Orange has no
right to tax the city Of Barre's inn
provements on the water system in the
town of Orange also decided that the
sale of city water for mechanical pur-
poses" does not deprive the water sys-
tenn of its character as property used
for a public purpose and, therefore,
does not affect its exemption from tax
alton. The opinion furthermore estab.
fishes that the only part of the prop
erty subject TO taxation by Orange is
the land The reservoirs or aqueducts,
water supply, pipe lines, apparatus,
machinery or improvements on the
land are exempt.
Heretofore, the city of Barre has
been taxed on pipe lines and priv
ileges" which features of taxation are
wiped out by the supreme court. This
year the city is taxed on a $400 APP
praisal on the so-called Robinson farm
of 5h acres. The city owns "a l-5
acres more land, which property was
linked by the Orange listers with "and
privileges; and the supreme court
holds that as it was so linked up with
property which was exempt from taxa
tion. namely, the so-called privileges"
the city is not liable to tax on the
"a l-5 acres. previous decisions having
held that taxable property linked with
exempt property is not subject to
tax.
A copy of the full opinion establish
ing the city's contention against The
action of the town of Orange in taxing
improvements on the land and also
throwing out an appraisal of S44.750 |
listed to the city has just been received |
in Barre.
That part OF the opinion relating to
exemption from taxation reads as fol- /
lows:
The defendant contends that most
Of the property taxed is exempt from
taxation under G. L. 6s4 subdivision
VI and 6Ss. With this contention we
quite agree. BY its charter the defend
ant is empowered to take water for
domestic, sanitary and general indus
rial uses beneficial TO the public, and
ior protection against fire. The court
,elow has found that the entire water
iystem of the defendant is now and
las been in the past no more than suf-
icient TO produce and deliver to the
ity a prudent and adequate supply of
water for the domestic and sanitary
lses of its inhabitants and for fire pro-
ection, having regard TO the flow and
forage of water at all seasons of the
ear This finding clearly establishes
he public use of the property taxed .
nd brings it within the provisions of ,
he statute relating to exemptions of !
used for public purposes"
Continuing, the opinion holds: "The ,
act that, at certain seasons of the ;
ear, more water is supplied by the de- I
andant's water system than is re-
uired for its municipal uses, which is ,
old by the defendant for mechanical
ses, does not deprive the property Of J.
: character as property used for pub :
= purpose.
The Judgment accordingly is re-
creed and judgment for the plaintiff =
, recover the taxes assessed upon the
obinson farm together with the law : :
II fees for collecting the same and its
,sts in the court below. Let neither :
,rty recover costs in this court