Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1881-04-19


SHOT l. Tho buildings OF every railroad corpora.
located right Of way, and it, lands and hxturcs out
Side OF u. located right OF way. shall be subject
taxation by the several cities aud towns in which
such buildings, land and fixtures may be situated a.
other property IL taxed therein.
operating any railroad iu thil s,ats sLs1 a. ~,
the state treasurer for the use of the state annual
ehes IN mi. .t s %heb E s, q, S ssfsag II 1n
In section one, shall be In lieu OF all upon such
railroad, its property aud stock There shall bo APP
portioned aud paid 10y the state from the taxes re-
ceyed under the Provisions of h. act 90 the several
cities and towns, In which on the Hrst day OF April
IN each year, Is held railroad stock hereby
from other taxation, such amount equal 10 one per
contum ON the value of such stock ON that day as
determined by the governor and council provided
however that the total amount thus appOrtiOned ON
account OF any railroad shall exceed the sum re-.
cevei by the satsns tax cunt Ofruch railroad
SEor. 3. The amount of such tax shan bs a-csr.
tined ~ follows the amount OF the gross trauspor-
sioners for the year ending on the thireth say of
September next preceding the leyying of such tax
shall be divided by the number OF mile OF Taiiroad
operated TO ascertain the average gross receipts per
mile; when such average receipts per mile shall not
exceed twenty-five hundred and my dollars, the
tax shall be equal To one-quarter of per cenum
OF the gross transportation receipts when the aver.
nge receipts per mieexceed twenty-five hundred aud
hfy dollars aud do not exceed three thousand dol.
lars, the tax shall be equal to one-hsf OF one per
centum of the gross receipts; and increasing
the rate OF the tax one-quaTtcr Of per centuul
for each additional seven hundred and hty dollar
OF average gross receipts per mile fractional part
three and one-quarter per centum. when a railroad
Hes partly within and partly without this state or
IL operated n part OF line or system extending
beyond this state the shall be- equal 20 the sans
proportion OF the gross receipts in this state here.
Ia PROVIDED, ana It's amount determined fOllows
the gross transportation receipts OF such railroad
line or system, as the case may be- its whole ex-
tent within and without the state, shall be- divided
by the total number of miles operated 10 obtain the
average gross receipts per mile aud the gross receipts
In this stae shall De taken TO be the average gross
ceipts per mile, multiplied by the number Of miles
operated within this state.
sEcr, 4 The governor AID council on or before
the hrst day OF April in each year, shall determine
the amount OF such tax, and report the same 20
the state treasurer who shall Forthwith give notice
thereof TO the corporation. person or association
upon which the tax Is levied
sEcr. o. Said tax shall loo due and payable one
hair thereof ON the nrst day OF July after the
levy Is made, and the other half tho FIRST day OF
October following: II any party falls 10 pay the
tax as herein required. the state treasurer may pro.
coed To collect the same with interest Mt the rate
OF ten per cent per annum, by action OF debt in
the name Of the state. Said tax shall be 4 lien ON
the railroad operated, ana take precedence OF All
other liens and membranes.
SECT o. Any corporation, person or association
aggreved by the action OF the governor and council
In determining the tax, through or mistake In
any such excessive tar within the year for which
such tax assessed, and H. upon re-heariug and re-
examination, the appears be excessive through
such error or mistake the governor and Council NAV
thereupon abae such excess and the amount so
absted shall be deducted from any tax due aud mn.
paid, upon the railroad upon which the excessive
tax was assessed or. IL there Is such unpaid tax
the governor shall draw his warrant for the abat-
ment 10 be paid from any money in the treasury
not otherwise Appropriated.
SECr. ]. III the returns now required by law, In
relation TO railroads. shall be- found Insufficient To
furnish the basis upon which the Is be levied
IL shall be the duty of the railroad To
require such additional facts in the returns AS NAV
lie found necessary: and until such returns shall b.,
requredor In default OF such whom required
the governor and council shall 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 III the required
returns are correctly made; and any railroad cor
poraton, association or person operating any rail-
road In this state, which shall refuse neglect 10
make the returns required by Law, or To exhibit 10
the railroad commissioners their books for the pur.
poses aforesaid, or shall make returns which Nh.
president clerk, treasurer, other person certifying
10 such returns knows 10 be false shall forfeit sum
not less than one thousand dollars, more than
ten thousand dollars 10 he recovered by indictment
or py an action OF debt In any county into which
railroad operated may extend.
SHOT. s. All acts and parts of acts inconsistent
with this act, hereby repealed except AS 10 ali
taxes heretofore assessed, and this takes effect
when approved
approved March e, lssl.l
Chapter o..
AN AT 10 amend chapter one hundred and seven
iy-nine OF the Public Laws of eighteen hundred
aud eighty, regulating the fees OF inspectors of
heir damn