Litchfield enquirer., 1851-08-28

| ~N~r , companies, being the proceeds of insur ance on the plan of mutual insurance o' the first day of October in each year, ant
 it shall be the duty of such secretaries O
 clerks to pay at the time 0! making sucl
 return to the treasurer nf the State fol
 the use of the State, a sum equal to one third of one per cent. upon the amount SO returned as aforesaid :; and for failure to comply with the provisions of this sec. ton, such secretary or clerk shall forfeit
 .hc sum of five hundred dollars to the treasurer of the State for the use of the State, to be recovered in the nape of the treasurer by action on this statute.
 Sec. p. Every agent of any insur- ance company, whether joint stock or mutual organized or chartered by the , laws of any other State in the United States, or out of it, effec:ing insurance in this State, in behalf of the principals, shall, on the first Monday in October in each year, during the continuance of h's agency, make return on oath, to the comp ptrollcr of public accounts, of the amount insured by him in this State, as such agent during the year preceding and of the amount of premiums received and assessraen;s collected during said period; and shall, at the same time, pay to the treasurer of the State for the use of the State, tax of two per cent. on the gross amount of such premiums and assessments. And if any such agent shall neglect to make such returns and payments as are hereby required, he shall forfeit to the State for the use of the State, five hundred dollars, to be re- covered in the name of the treasurer by action on this statute; provided, that no such payment shall be required of com panies organized or Incorporated by any State in which corporations of like char acter granted by the State are not taxed, or subject to any excise or license. The fact of such agency shall be deemed to be sufficiently proved by any person ha- wing acted as such agent, or held hlm> self out, or advertised himself as such agent.
 Sec. 23. The clerks or secretaries of the several railroad companies, which have been or which may be hereafter ln- corporated in this State, shall, on or be- fore the twentieth day of July in each year, make out and render to the comp> troller of public accounts, true and at tested list of the number of shares of stock in their respective companies, the true market value of each share on the first day of July in each year, the whole length of their road, and the length of that portion of the sarge, whether the whole or part lying within this State: And it shall be the duty of the board ot equalization, now established by law. to examine and amend or correct such lists 1 in such manner as they may deem just and equitable and true copy of each list as amended, corrected or approved, shall be returned by said board of equal ization, to each respective clerk or secre- tary, by mail or other wise, and the decl- sion of said board shall be final.
 Sec. 24. It shall be the duty of the said railroad companies, to pay or cause to be paid for the use of the State, to the treasurer of this State, on or before the first day of September in each year, a sum equal to one third of one per cent. of the value so returned and corrected, of the stock of their respective companies whe- ther owned by person, residing within tAis State or elsewhere; which amount or tax shall take the place of all other taxes on railroad stock ip this State. But when a railroad lies partly within this State and partly in an adjoining State, the company shall pay such proportion of one. third of one per cent. of said re- turned value, as the length of that DOT ton of the road which lies within the State bears to the whole length of said road. .....
 Sec. 25. If any clerk or secretary of railroad company shall fail to comply with the requirements of this act, he shall forfeit to the treasurer of this State for the use of the State. one hundred dollars for each case of neglect, to be recovered in the name of the treasurer, by action on this statute; and if any railroad compa- ny shall fail to comply with the require ments of tlis act, such company shall forfeit % the Stats the sum of ten thou> sand dollars for each case of neglect, to be in like manner recovered in tho name of the State treasurer, by action pn this statute.
 Sec %. If the secretary or clerk of any railroad company shall not make the returns ,equiied by this act, the snid board of equalization shall ascertain the market value of the stock of such compa- ny, and assess the same accordingly.
 Sec. 27. The taxable property of non residents shall be arranged in separate assessment lists, and valued by the asses sors, from the best information to be ob- tainod with or without the written lists of the owners.
 Sec. 2s. Personal property in the hands of a trustee shall be set in the list in ,ho town where such trustee lives but