Herald of the times. [volume] (Newport, R.I.) 1849-1856, 1849-03-01
Laws OF Rhode Island.

SATAE OF RHODE ISLAND s. PROV
iDENCE PLANTATIONS
i AN ACT in amendment Of an act emitted "an
act regulating the assessing and co lec,is5 OF
\ ITaNcs."
i II is 0,ac'cd dy he General Assembly rs joL
'0ws
Section j. Merchandise, stock IN trade
lumber and coal, end stock IN livery sta les
machinery and ma. hinc tools, being in buiil-
ings or on wharycs or otherwis, located in any
town IN this Stat, and belonging 70 pcrsoHs
nonresident in this State, Shall be taxed in
the towns in which such properly may be at
the time Of assessing any tag.
Sec .. Persons residing in tins State and
owning property Of the description mentioned
III the preceding section, which property shall
be located and taxable by the laws Of any
other Safe in such other State sh u not be
taxed for the same in the towns in hich they
reside.
Sec. 3. Any town may provide for s1ch de-
ductIun frcm the tax assessed against any per-
son If pad at the time by such town appoint
ed, or for sach penalties by way Of per cenlage
on such taxes if not paid at the time appoint
ed, not exceeding twelve per cent par annum,
as they may deem necessary to insure the
punc'ual paym Mt thereof and no demand
shall be held necessary u the collection of
sa penalties.
Sec. 4. Any town may provide thai notice
Of the intended collection Of any tax may be
given by publication in some public newsPa-
per for reasonable ,mcin their dIscse,lon,or by
posting up written OF prluteI notices in such
places and for such time as they may drcct (:
and such notification shall be considered as
equivalent to--a personal demand in all cases
where a demand is now required by law
Sec. 3 In all cases where demand is re-
quired by law to be made before proceeding
to tie compulsory collection of any tax, the
oath or affirmation o. tn, coll. cior shall be ad.
mled as prcsumtlye ey fence of such demand.
Sc 6. Ia all cases where personal property
shdl, be levied upon by the collector, he shall
cause a notice thereof 10 bc LIFT a, the lat an
as lal place Of abode Of the owner, or person
al Y given TO the owner at least five day, pre-
rous to tire appointed time Of sale, and the
mode ofadycrtisnp and selling shal b, the
same as in case Of lcyying an execution upon
personal estate.
n Sec : In al ca cs where real estate is lev.
led upon 10y any collector for the p,ymen, OF
taxes. no entry upon the land shall be- held
necessary. But the collector in al such cases
shall make a return OF all his proceedings I'm.
der oath, into the town c'crk's office oithc
town where th, nd is tua,ci, wiMn ten
| lays after the sale, which return shall be- nd.
nit d to bcpf,-umpuyo evidence oi all ,hc
acts therein ,tnd.
/ Sec : Per. nj property in ihe hands Of cv.
ccutors, administrators or guardrns. shall be
taxed to hem n The towns 0hre the decc1s
/ ID parso,s Josidc.
/ Sec The second section Of an act cnt.
/ tied AN act Glazing what is re- Il aud what
/ pa rson1 estate IN certain cases, " contained II
/ the digest of laws Is hereby amended by Htsk
/ inc out the concluding words except ,hc rs
/ .scssmcni aud payment oi taxes "
/ Sec ~. The foregoing provisions (eyc,pt
ING .r,iIon furll) ,hall also apply 10 all tay
%. ordered a. lcT the provisions OF the sc,c-a
acts relating to Public Schools
True copy-WiGcss:
j. HENRY BOWEN, Scc'v.