The Portland daily press., 1883-02-24
AUGUSTA.
The Plans for Taxing Horse Rail
roads, Telephone ard Ex-
press Companies.
Mr.. DRUWndOND'S BILL DEFINING
CHARITABLE INSTITUTIONS.
[Special Despatch to the Press.

lopSSAoi DSSk'dtSA W bHc EIoSS.l
AUGUSTA, Feb. 23.
Two bills have been reported from the legal
affairs committee which relate to horse rail-
Road companies. House document No. Al pro-
vides that no horse railroad shall pay a tax
at greater rate than the average rate of tax
assessed upon steam railroads in this State.
The bill was recommitted, and the committee
subsequently, reported House document 100,
IAN act relating to the taxation of horse rail-
road compsnies,' W hich makes horse railroad
corporations and associations subject to the
provisions of the act of March 18th 1881, eu-
titled ''an act relating to the taxation of rail-
roads, except that the tax shall be ascer-
tanned as follows: When the gross average re-
ceipts per mile shall net exceed $1,000, the tax
shall be equal to one-tenth of one per cent. on
the gross transportation receipts; and for each
$1,000 additional average gross receipts per
mile. or fractional part thereof, the rate shall
be in creased one-tenth of one per cent. This
bill was today passed to be enacted, and only
awaits the Governors signature to become a
law.
A bill has been reported from the railroad
committee amending the present law taxing
by such col porations companies OF persons
shall be taxed In the municipality in which it
is situated; but the amount of taxes assessed
upon such portion of real estate owned and
actually used by them in the transaction of
their business is to be deducted by the Gov
ernor and Council from the tax to be paid into
the State treasury on or before the first day of
May annually. The bill has passed to be en-
crossed in both houses.
The telephone bill-House document No.
6S-provides that every telephone corporation
company or person doing business within the
limits of this State, shall annually pay into the
State treasury tax of two and one-half per
cent. or the value of the telephone line and
its appurIenances. Every such corporation
shall annually return to the Secretary of
State, under the oath of its superintendent,
on or before the 18th day of April, the amount
and value of its property on the 1st day of that
month; and the Governor and Council shall
determine said alue and assess said tax there
on on or before the LIST day of May annually.
Said tax shall be paid into the State treasury
on or before the 1st day of September annual
ly, and shall be in lieu of all other taxation.
Any corporation. company or person neglect
ing to make the returns required by this ac
shall forfeit $25 day for every days neglect
SO to do; and the Governor and Council shall
proceed to make said assessment on such valu-
alton as they think just, with such evidence as
they may be able to obtain, and such assess
msnt shall be final. In case any company
fails to pay the tax imposed, the State Treasur-
er may forthwith commence an action ofIdebt,
IN the name of the State, for the recovery of
the same with interest. This bill was taken
from the table today in the Senate, on motion
of Mr.. Young of Cumberland, who moved to
strike out two ambiguous lines in the first sec
ton, which had no weight The bill then
passed TO be engrossed.
Hon. Josi..h Ell. Drummond of Portland has
drawn bill defining Charitable institutions"
as used in the second specification of Sec. OF
Chap. of the Revised Statutes, which is now
before the judiciary committee. From 1920
down to about two years ago certain, corpora
tions, including Masonic lodges, lodges of OGd
Fellows and other benevolent organizations
which aid members and widows and orphans
OF members, were not taxed. Bat, by decis-
ion of the court then rendered, because these
and gifts and because the objects of aid were
limited, it was held that these corporations
were not charitable corporations within the
meaning of the text of the act above referred
to. The Mechanics Charitable Association o
Portland, Portland Marine Society and SINH
lar associations were included in the decision.
Mr.. Drummond's bill provides that corpora
tions holding properly or funds in excess of
ordinary expenses for relief of the sick, the
poor or the distressed, or of widows and Or
phaDs, or to bury the Dead are charitable cor
poratioDs within the provision of the stat
ute, without regard to the source from which
their funds are derived, or limitations in the
classes of persons fer whose aid the funds are
held. There will probably be two reports from
the committee on judiciary on the bill-a ma
jority report against and minority report in
favor.