The Portland daily press., 1881-05-07
Chapter 81.

taxation by the several cities and towns in which
such buildings land and fixtures may be situated, as
other property is taxed therein.
SECT 2. Every corporation. person or association,
operating any railroad in this state, shall pay to
the state treasurer for the of the state annual
excise tax for the privilege of exercising its fran
chses in this state which, with the tax provided for
railroad its property and stock There shall be ap-
portioned and paid by the state from the taxes re-
ceived under the provisions of this act to the
cities and towns in which on the first day of pril
in each year. is held railroad stock hereby exempted
from other taxation, such amount equal to one per
centum on the value of such stock on that day, as
however that the total amount thus apportioned on
account of any railroad shall not exceed the
ceved by the state as tax cunt ofsuch railroad
SECT. 3. The amount OF such tax shall be ascer-
tanned follows: the of the gross transport
tation receipts as returned to the railroad commits
siOners for the year ending the thirteth day Of
September next preceding the levying of such tax
shall be divided by the number of miles of railroad
operated to ascertain the average gross receipts
exceed twenty-five hundred and fifty dollars, the
tax shall be equal to one-quarter of one per centum
OF the gross transportation receipts; when the
age receipts per mile exceed twenty-five hundred and
fifty dollars and do not exceed three thousand dol
lars, the tax shall be equal to onehalf of one per
centum of the gross receipts and so on increasing
the rate of the tax One-quarter of one per centum
for each additional seven hundred and fifty dollars
of average gross receipts per mile fractional part
thereof, provided, the rate shall in event exceed
three and One-quarter per centum. When railroad
lies partly within and partly without this state or
is operated as paTC OF line or, system extending
beyond this state, the tax shall be equal the sane
proportion of the gross receipts in this state as here
in provided, and its amount determined follows:
the gross transportation receipts Of such railroad
line SYSTEM the may be- over its whole ex-
tent within and without the state shall be divided
by the total number of miles operated to obtain the
average gross receipts per mie the gross receipts
in this state shall be taken to be the average gross
ceipts per mile multiplied by the number Of miles
operated within this state
SECT. f. The governor AID council on or before
the first day Of April in each year, shall determine
the amount OF such tax, and report the same to
the state treasurer who shall forthwith give notice
thereof to the corporation, person or association,
upon which the tax is levied.
SECT. S. Said tax shall be due and payable, one
half thereof on the first day of July next after the
levy made, and the other half the first day of
October following: II any party fails to pay the
coed to collect the same with interest," at the rate
of ten per cent per annum, by action of debt, in
the name Of the state. Said tax shall be lien ON
the railroad operated, and take precedence of all
other liens and membranes.
SECT. g.. Any corporation, person or association
aggrieved by the action Of the governor and council
in determining the tax through error mistake in
calculating the same, may apply for an abatement
of any such excessive tax within the year for which
such tax is assessed, and if, upon rehearng and re-
examination the tax appears to be excessive through
such error or mistake the governor and council may
thereupon abate such excess, and the amount SO
abated shall be deducted from any tax due and un-
paid, upon the railroad upon which the excessive
tax was assessed; if there is such unpaid tax,
the governor shall draw his warrant for the abate
not otherwise appropriated.
SECT. Z. If the returns now required by law, in
relation to railroads, shall be found insufficient to
furnish the basis upon which the tax is to be levied
it shall be the duty Of the railroad commissioners to
require such additional facts in the returns may
be found necessary and, until such returns shall be
required in default of such returns when required
the governor and council shall act upon the best
information they may be able to obtain. The rail-
road commissioners shall have access to the books
Of railroad companies, to ascertain if the required
returns are correctly made; and any railroad cor
poratOn, association, or person operating any rail
road in this state, which shall refuse or neglect to
make the returns required by law, to exhibit to
the railroad commissioners their books for the pur-
poses aforesaid, or shall make returns which the
president clerk treasurer, other person certifying
to such returns knows to be false, shall forfeit sum
not less than one thousand dollars, nor more than
ten thousand dollars to be recovered by Indictment
or by an action Of debt in any county into which the
railroad operated may extend
SECT. s. All acts and parts Of acts inconsistent
with this act, hereby repealed except as to all
taxes heretofore assessed and this act takes effect
when approved.
[Approved March Y, 1881
Chapter 81.
AN ACT to amend chapter one hundred and seven
ty-nine of the Public Laws of eighteen hundred
and eighty, regulating the fees Of Inspectors of
lime and lime casks, and their deputies.
Be 1T enacted, &C., as follows:
Section one Of chapter one hundred seventy mine