Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1881-05-05


have the same rights in all proceedings in probate
courts including rights of appeal that the heir may
have.
lApproved March Il, lsSl.]
Chapter 81.
AN ACT relating to the Taxation of Railroads.
BE II enacted, dc, rs follows:
SECr. l. The buildings of every railroad corpora.
ton association, whether within or without the
located right of way, and its lands and fixtures out
side OF its located right OF way shall be subject to
TAXATION by the several cities ard towns in which
such buildings land and fixtures may be situated,
other property Is taxed therein.
SECT. . Every corporation. person or association,
cooperating any railroad in this state, shall pay to
the treasurer for the of the state annual
excise tax for the privilege of exercising its fran
chises in this state, which with the tax provided for
in section one shall be in lieu of all taxes upon such
railroad, its property and stock There shall be ap-
poroned and paid by the state from the taxes
ceyed under the provisions Of this act 10 the several
cities and towns, in which on the first day OF April
in each year, is held railroad stock hereby exempted
from other taxation, such amount equal TO per
centum the value of such stock on that day.
determined by the governor and council provided
however that the total amount thus appOrtioned on
account of any railroad shall exceed the sum re-
ceived by the state tax cunt of such railroad
SECT J. The amount of such tax shall be ascer
tanned follows the amount of the gross trauspor
tation receipts as returned to the railroad commits
sioners for the year ending the thirteth day of
September next preceding the leyying OF such tax.
shall be divided by the number of miles of railroad
operated ascertain the average gross receipts per
mile; when such average receipts per mile shall not
exceed twenty-five hundred and fifty dollars, the
shall be equal to one-quarter OF one per cenum
of the gross transportation receipts; when the
age receipts per mile exceed Nv enty-two hundred and
fifty dollars and do exceed three thousand dol
lars the tax shall be equal to oneh9lt of one per
centum OF the gross rece pts and on Increasing
the rate of the one-quarier of per centum
tor each additional seven hundred and fifty dollars
average gross receipts per mile fractional part
thereof, provided the rate shall in event exceed
three and one-quarter per centum. When a railroad
lies partly within and partly without this state,
is operated part OF line system extending
beyond this state the tax shall be equal to the
proportion of the receipts in this state here
in provided, and its amount determined "a follows
the gross transportation receipts OF such railroad,
line system the case may be, over its whole
tent within and without the state, shall be divided
by the total number OF miles operated 10 obtain the
average gross receipts per mile and the gross receipts
in this state shall be taken to be the average gross
ceipts per mile, multiplied 10y the number Of miles
operated within this state
SECT. I. The governor I'd council on or before
the first day OF April in each year, shall determine
the state treasurer who shall forthwith give notice
thereof to the corporation, person or association,
upon which the tax is levied.
SECT 8. Said shall be due and payable. one
half thereof the first day OF July next after the
levy is made and the other half the first day of
October following. II any party fails 10 pay the
tan, herein required the state may pro-
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
the railroad operated, ana take precedence Of all
other liens and membranes.
SECT. .. Any corporation, person or association
aggrieyed by the action of the governor and council
in determining the tax, through error or mistake in
calculating lle SAINT may apply LOT an
of any such excessive tax within the year for which
such tax is assessed and IT, upon re-hearing and
examination, the tax appears TO be excessive through
such or mistake the governor and council may
thereupon abate such excess, and the amount
abated shall be deducted from any tax due and I'M
paid, upon the railroad upon which the excessive
assessed or, if there Is no such unpaid tax,
the governor shall draw his warrant for the abats-
ment, 10 be paid from any money in the treasury
not otherwise appropriated
SECT. :. If the returns now required by law, in
relation railroads shall be found insufficient to
furnish the basis upon which the is to be levied
il shall be the duty of the railroad commissioners
require such additional facts in the returns may
be found necessary; and until such returns shall be
required or in default of such returns when required
the governor and council shall act upon the best
information they may be able TO obtain. The raii-
road commissioners shall have access 10 the books
OF railroad companies 10 ascertain if the required
returns are correctly made; and railroad cor
pOration, association, or person operating any rail.
road in this state which shall refuse or neglect TO
make the returns required by law, to exhibit 10
the railroad commissioners their books for the pur
poses aforesaid, or shall make returns which the
president clerk treasurer other person certifying
such returns knows 10 be false shall forfeit q sum
not less than one thousand dollars, nor more than
ten thousand dollars 10 be recovered by Indictment
or by action of debt in any county into winch the
railroad operated may extend.
SECT. 8. All acts and parts OF acts inconsistent
with this act, hereby repealed, except AS To all
taxes heretofore assessed, aud this takes effect
when approved.
approved March y, lSSl.I
Chapter o..