70 Vt. 609 | Vt. | 1898
It is contended, first, that the vote of the defendant town gave its treasurer no authority in respect to the tax in question. The warning was, “to see if the town will vote to accept the provisions of Act No. 90, Laws of 1880, as amended by Act No. 5, Laws of 1886, relating to the collection of taxes,” and the town voted an acceptance in the words of the warning. The defendant claims that the acts named in the warning and vote had been repealed prior to the meeting, so that no valid vote could be predicated upon them. It is true that the substance of those acts had been re-enacted in the Vermont Statutes, and that the acts themselves had been repealed by
But it is contended further that if these acts can be treated as in force at the time of the vote, they conferred no authority upon the selectmen to deliver the town school tax to the treasurer, for the reason that thattaxwasnot known to the law of 1886, and that the act of that year limited the bills which might be delivered to the treasurer to those then required by law. If the warning and vote were held to refer to the statute in its original form, this might not avail the defendant; for statutes applicable to a class, but containing only words of present significance, are sometimes extended over things of the same class subsequently created. But, as already indicated, we think the language employed is to be treated as an inaccurate but sufficient designation of the statute as enlarged. The warning directed the attention of the voters to the existing law with reasonable certainty, and their vote must be held to authorize the collection by the treasurer of all taxes which the law then permitted to be so collected.
It is also contended that the payment cannot be recovered
The special act under which the taxes of Burlington were collected subjected the delinquent taxpayer to an increased payment arrived at by adding five per cent to the tax assessed. Under the general law now in force the payment of a tax within the prescribed time entitles the taxpayer to a deduction of four per cent. It is said that the first law placed a penalty upon the one who did not pay, while the present law gives a reward to the one who does pay. But we apprehend that the two provisions are of the same essence. Under the present system the municipality assesses a tax larger than is required, upon a calculation that the payments within the prescribed time will be sufficient to reduce the total to the proper amount, and this enables it to put the inducement in the form of a deduction and still punish the delinquent. The purpose and effect of the law is to make those who suffer the day to pass pay more than those who do not; and this is all that is required to bring the case within the decision cited.
But our attention is called to the fact that in Allen v. Burlington the court inferred from the case as stated that the time of grace had about éxpired when the payment was made. In this case the time allowed would have expired
Judgment affirmed.