The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1867-03-26
90 49,
1867
4. Upon receivingsucli certificate, it shall.be

SECT. 4. Upon recevingsuch certificate, it shallbe
the duty of the of the towns receiving
them, thereafter as may be- to issue their
warrant for the collection of the in like manner
as is provided by law for the commitment Of other
taxes and the collector shall proceed to collect the
same, and when collected to pay the same to the
treasurer of his town for the of said town. and in
order thereto, shall have the power and be SUBJ
ect to the same duties and liabilities for the collection
of these taxes, as are now provided by law fer the
collection of other taxes in this states provided new
ertheless, that before issuing said warrant said
shall compute what the taxes upon said shares
would have been if assessed in such town. and if the
same exceeds the sum so computed, the excess shall
be deducted from the respective assessments made
and only the balance remaining shall be committed to
the collector as aforesaid for collection.
SECT 5. Assessors of places i'll which any national
bank or banking association is located for the pur
pose of asceraining the rate at which taxes shall be
assessed shall omit from the valuation upon which
the rate is to be based the value of all shares owned
by residents of this state in cities and towns other
than where said bank banking association slocated
and no tax of any city or town shall be invadated
by reason of any excess of the amount thereof
the amount to be raised in consequence of the pro-
Visions of this act. fa 1888 t 49,
SECT. 6. The assessors for making the assessment
and certificate thereof herenbefore provided for shall
be entitled to receive dollar for each certificate
and twenty-five cents additional for each person or
corporation assessed and named therein to be raid
by the town to which such certificate is delivered or
sent aforesaid, and for any wiful neglect of the
duty imposed upon them by this act, said assessors
shall be liable to the town injured thereby in an ac
ton of the case. t-9a.g. 'ai17e aas laa "
SECT. Z. The provisions of sections three and four
of chapter hundred and ninety three of the public
laws of eighteen hundred and sixty-three entitled
can act to provide for taxing bank stock approved
March twentythird in the year of Lord eighteen
hundred and sixtythree. shall apply to all national
banks and banking associations established in this
state under the acts of congress. $50 ZTt. b H.
SECT. s. This act shall take effect and be in force
the thireth day of March, in the year of Lord
one thousand eight hundred and sXty-seven; pro-
vided however thatifthejustces of the supreme judi
cial court SHALL in their to the interrogatores
proposed to them in order passed, which may be
passed during the present session of the legislature by
either branch thereof declare that the taxes assessed
by state law the shares of national banking assoc-
atons cannot be applied to the and benefit of the
town where the shareholders reside if in town other
than where the bank is located, and that the provis
ions of this act providing therefor inconsistent
with any existing law of congress- and shall file said
with the secretary of state before the thireth
day of March, in the year thousand eight hundred
and sxtyseven, then sections three four five, and six
of this act shall not take effect. aa-
[Approved March l, 1861 1s.,'