81 Vt. 319 | Vt. | 1908
At the close of the evidence the defendant moved that a. verdict be directed in her favor on the grounds that (1) there is no evidence on the part of the plaintiff tending to show such an appraisal of the defendant’s taxable property as the law requires; (2) there is no evidence tending to show notice to the defendant that the listers in reference to her list have taken the steps which the law requires; (3) there is no evidence that a notice to the defendant, she having removed from Pair Haven and not being there, was given to her by the treasurer of the town within the time required by law, before he issued" a warrant for the collection of the tax; (4) the evidence, has no tendency to show that on the first day of April, 1902, the defendant was a resident of Pair Haven, so that the listers were justified in making up a list as they did; and (5) there is no evidence of a seasonable lodging in the town clerk’s office of an abstract of individual lists, and that notices of the time and place of hearing persons aggrieved by an action of the listers were posted in the town clerk’s office and other places required by law within the time the law requires. The motion was overruled, to which the defendent excepted. ■
For the tendency of the evidence concerning the character and continuance of defendant’s abode with her brother, and of
It follows that the defendant’s standing on the record is that of a resident taxpayer, and the other questions presented must be determined accordingly.
Parol evidence given by two of the listers was admitted subject to exception showing in what manner the listers made up the defendant’s list in question: that the defendant not filling out an inventory as required by law, they “ascertained by means of reports of offsets claimed by other taxpayers in their inventories, reports of sundry persons in answer to inquiries of the listers themselves, and reports of sundry persons in answer to inquiries of Mr. Raymond, acting as attorney for the listers, that the defendant had debts due her to the amount of $33,740; that she had live stock on a farm in Fair Haven which the listers appraised at $650; and that she had real estate in that town standing in her name which stood on the quadrennial valuation of real estate for 1898 at $11,850; that the listers then added
It is further said that the law relating to the doubling process does not contemplate doubling each item going into the list to make up the full amount of the taxpayer’s personal property, not does it contemplate any classification into real and personal property, or distribution of property on account of its location. But herein the law of such procedure should be construed
It is said that the items of real estate were transferred directly from the quadrennial appraisal without consideration by the listers and that this procedure was unwarranted by law. By P. S. 555, ‘ ‘ The real estate in the last quadrennial appraisal, taxable to a person duly filling out, swearing to and returning an inventory, shall be appraised by the listers at the valuation established in such appraisal”; and then additions or deductions may be made in circumstances mentioned therein. By section 556, ‘ ‘ If any real estate taxable to such person was omitted from the last quadrennial appraisal, the listers shall appraise the same at its value in money, subject to the rules directing the quadrennial appraisal of real estate.” It will be noticed that the law of these two sections by express terms applies only to real estate "taxable to a person duly filling out, swearing to and returning an inventory.” It has no application when the real estate is taxable to a person who wilfully omits to return such an inventory. Then the listers are required to ascertain as best they can the amount of taxable property of the person without regard to character, appraise the same including the real estate at its value in money and double the amount so obtained. See
In the case at bar, as before seen, it appears that the listers, in making up the defendant’s list, instead of appraising the real estate themselves, took the valuation established in the last quadrennial appraisal. J This was unauthorized in law, and the list when made up was not their judicial determination arrived at in the way pointed out by statute. Consequently the grand list of the defendant to the extent of the real estate is illegal; but whether her whole list was thereby rendered invalid it is unnecessary now to consider (see P. S. 606), since our holdings on certain other questions require a reversal of the judgment'.
It is also contended that the item of debts due the defendant is simply an arbitrary assessment by the listers, that is, there are no choses in action shown as appraised. This question we do not decide.
The statute provides that on the first Tuesday in May the listers shall meet at some place to be appointed by them and shall on that day, and from day to day thereafter, hear persons aggrieved by their appraisal or by any of their acts, until all applications are heard and decided and the list corrected accordingly. Notice of the place of hearing shall be posted in the town clerk’s office and in two other public places in the town on or before the 25th day of April. P. S. 566. It appeared that at some time one of the listers posted in the town clerk’s office, in the postoffice, and in the Hotel Butledge, all public places in Fair Haven, notices with regard to a meeting of the board of listers to hear grievances, and that the meeting was held May 16, at the town clerk’s office. The evidence tended to show that the notice was posted in the postoffice within the time required
On May 7, 1902, the listers left a written notice, signed by them and addressed to the defendant, under the outside door in the ell part of the house on River street in Fair Haven from which she had departed March 17, 1902, of the fact that they had made up a list against the defendant, and how, and the amount thereof after doubling, also of a meeting to be held by the listers at the town clerk’s office in Fair Haven, May 16, 1902, at 2 o’clock P. M. to hear persons aggrieved by their appraisal or by any of their acts. But there was no evidence tending to show that this notice, or any information concerning, it, ever came to the defendant’s knowledge. Whatever the effect might have been had she received this notice, or had knowledge thereof, in season to appear and be heard before the listers at the time and place named, as the case stands any shortage in the notices of such meeting required by law to be posted was not aided thereby. The statute regarding the posting of such notices is mandatory, and a compliance with its provisions is essential to the validity of the list. There being no evidence tending to show such compliance it was error to receive the grand list in evidence, and the defendant’s motion for a verdict should have been granted on the fifth ground stated therein.
No question is made but that a vote previously taken by the town of Fair Haven to collect its taxes by its treasurer was in force throughout the year 1902. The plaintiff’s evidence tended to show that the tax book was received by the treasurer from the selectmen July 10, 1902; that the treasurer published in the “Fair Haven Era” for three weeks a notice “that the tax books had been placed in his hands for collection.” Further than this, as to when the notice was dated, or published, or what were its contents, there was no evidence. The evidence further tended to show that the treasurer posted some notices in the First National Bank, the Allen National Bank, and F. H. Shepard’s store, all public places in Fair Haven; but'there was no evidence tending to show the dates when these notices were posted, nor anything as to their contents, nor what they referred to; nór
Judgment reversed and cause remanded.