13 Vt. 358 | Vt. | 1841
The opinion of the court was delivered by
The plea in bar, among other things, alleges that the defendants, being listers, &c., on the 10th day of September, 1836, set in the general list of the town the list of the plaintiff, and then and there added his two-fold, and on the 10th day of the December following delivered the grand list of the town to the town clerk. There is no averment in the plea that the defendants lodged the list of this plaintiff with the town clerk, on or before the 20th of June, or at any other time, for his inspection, and the important question on these pleadings is, was this duty imposed upon them ? By the seventh section of the listing act of 1825, it is made the duty of the listers, on or before the tenth of April, to post up notifications, notifying the inhabitants to give in their lists by the first of May following, upon pain of being two-folded, in the discretion of the listers. Upon the neglect of any one to give in his list, on or before the first of May, in case due notice has been given, the right accrues to the listers to make out the list of such person subject to a twofold. By the twelfth section it is made the duty of the list-ers to make a list of all the property by them appraised, or assessed, at a certain rate, per cent., with all other assessments by them made, and lodge the same with the town clerk by the twentieth day of June, for the inspection of the¿persons assessed. By the same section, the selectmen are constituted a board of relief, and may (except in the case of money on hand, debts due, and bank and insurance stock,)on application made to them, reduce the assessments of the persons apply
We also find, by the eighth section, that when property is placed in a person’s list by mistake, which he was not bound to given in, or in case he shall be two-folded on any such property, and the listers shall, in such case, refuse to grant relief, he may appeal to the selectmen. It is evident, we think, from an examination of all the provisions of the statute, that the legislature intended to permit those who had subjected themselves to two-folds on their assessments or lists, to have the same right to apply for relief as is provided in other cases. The. reason is the same. To secure them in this right, the assessments, as made by the listers, in such cases as well as in others, must be returned to the town clerk by the twentieth of June, for the inspection of the persons in interest.
The result must be that the defendants’ plea in bar is insufficient, and the judgment of the county court is reversed.