The Portland daily press., 1875-02-06
Railroad Tax Bill.

The following is the text of the bill reported
in the Senate yesterday to collect the railroad
tax assessed under the act of 1874. 1t is stated
that all the members of the Judiciary Com
mittee except Messrs. Wilson and Talbot agree
to it:
Be it enacted By the Senate and House Of Repre-
sentatives m Legislature assembled, as fol-
ows:
SECTION l. In addition to the remedy at
ready provided for the collection OF any TAX as
sessed upon any railroad corporation, or the
stock thereof, agreeably to chapter two hnnd-
red ard fifty eight of the public laws of eign,,
teen hundred and seventy four, IN case sald
tax is not paid agreeably to the provisions
thereof, the treasurer of the state may issue
his warrant for the collection of said tax dl-
rected to the sheriff of any county in the state
Said warrant shall be in substance as follows:
A. b, Treasurer of the Sta.e of Maine, to the
Sheriff of the County of --, Greeting:
Whereas the governor and council OF the
ed tax of - dollars and - cents upon the
- railroad company, and the secretary of
state duly certified the same to the state treas
urer; and whereas, by force Of the statute 10
such cases made and provided, one-half of
said tax was payable on or before the first day
of july then next ensuing, and one-half on or
before the first day of January then next en-
suing; and whereas the said railroad company
has failed to pay the - installment OF SAID
tax within the time required by law, and there
now remains due upon said installment the
sum of - dollars and - cents: You are
hereby required, in the name OF the state OF
Maine, forthwith to distrain the goods, ,chattels
and franchise of said railroad company to the
amount of said unpaid tax and costs or dis-
traint; and the distress 50 taken to keep for the
space Of four days at the cost and charge of
said railroad company; and ii SAID rallrOad
company does not pay the said unpaid tax and
costs of distraint and keeping within tne Saio
four days, then you are to sell at pubic vendue
such distress for the payment thereof WIN
charges of sale; first giving forty y-eght hours
notice of such sale by posting up advertisements
thereof in the city, town or plantation Where
said distraint is made; and the amount OF said
unpaid tax you are forthwith to pay to the treas
urer of the State of Maine; and the overplus
paid tax, costs of dstraint and keeping, ana
costs of sale, you are Immediately to restore to
the treasurer of said railroad company.
Hereof fail not, and make due return OF This
warrant with your doings thereon, to the treas
urer of the state of Maine within ninety days
from the date hereof
Given nnder my hand this - day OF -.
A. B., Treasuser of the State of Maine
SEC g. The sheriff to whom said warrant is
directed shall faithfully obey its directions
said warrant, the franchise, engines, cars, roll
ing stock and other property used in operating
said railroad, shall be deemed goods and chat
tells. And the sheriff to whom said warrant is
directed may serve the same in any county in
the state. And the goods and chattels seized
by virtue of said warrant shall be held ire
pleviable And no action shall be maintained
against said officer for his doings by virtue OF
said warrant, provided he faithfully obeys Its
directions, and acts ia conformity to law IN
seizing and selling property by virtue thereot.
And any interest the sheriff who serves the
warrant may at any time have in the property
distrained shall not disqualify him from serving
said warrant
SEC, 8. If the railroad company deems said
tax illegal, their remedy shall be an action Tor
money had and received against the state trea-
surer, which action is hereby authorized for the
purpose of testing the legality OF said act, TO
recover back SO much of said tax as may be
decided to be illegal, with interest and costs OF
suit; and the writ may be by original summons
and be served by delivering to the state treasur-
er an attested copy thereof. And said acton
may be brought in the supreme judicial court
in any county in which said railroad company
has an established place of business. Ii the
tax is voluntarily paid the same remedy and
proceedings may be had to test the validity OF
said tax as in cases of distress. The state
treasurer shall notify the attorney general of
the lpeudency of such suit, and it shall be his
duty to defend it. And in either case the Judg-
ment thus recovered, if any, against the state
treasurer, shall be forthwith certified by the
clerk of the court where said Judgment is re-
covered to the governor and thereupOn the
governor shall draw his warrant upon the
treasurer of the state for the amount of the
judgment so recovered, with interest from the
date of the warrant.
SEC. 4. The warrant herein provided for
may be issued to enforce the collection of taxes
heretofore assessed as we'll as taxes that shall
hereafter be assessed.
SEC s. This act shall take effect when ap-
proved by the governor.