St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1884-12-18

! TO the earnings mile OF ROAD IN THIS SLaIe-
and is hereby assessed at the rate of Two pei
| cent upon the first two thousand dollars
| mile of total earnings, If less than that sum
at the rate of three per cent on the first thous-
and or part thereof above two thousand a
| mile at the rate of four per cent on the first
4 thousand or part thereof above three thous-
! and dollars mile and when the earnings
/ exceed four thousand dollars a mile, at the
! rate of fiveper cent on all earnings above that
sum. If more than one road is operated by
! any corporation, company, person or persons,
/ the returns required to he made by section
/ five of this act shall be made for each and
every of such roads separately, and the tax
assessed by this sectio On shall be rated accord
| ing to the earnings per mile OF each OF said
roads in this State.
| SEC. 4. Section seventeen of this act is
| hereby amended as to read as follows
| In determining the amount OF tax to be
assessed under the provisions OF section mr.
| teen, there shall be deducted from the full
amount of premiums and assessments, divi-
dends to policy holders, sums actually paid to
I other insurance companies, incorporated I'M
| der the laws of this State, or to the agents
within the State of foreign companies for
/ reinsurance on risks, for which a tax on the
premium would be due had no reinsurance
| been effected; and in addition to the above
! there shall be deducted from the full amount
of premiums and assessments of fire insur-
ance companies annual balances on notes
1 taken for premiums on open policies and all
sums paid for return premiums on cancelled
policies
Approved Nov. %. 1884.
| No. 6.-An act in amendment of chapter
twenty-five of Revised Laws relating to
taxation.
1t is hereby enacted. ETC.:
| SEC. l. Section 273 of the Revised Laws is
| hereby amended so as to read as follows:
| Such manufacturing establishments hereafter
| erected. Except establishments for the manu-
| tacture OF pulp or sawed lumber or charcoal;)
such quarries and mines hereafter opened by
| any individual, company or corporation, and
such of the machinery including tramways
and other appliances and buildings for cover
ing said machinery necessary for the prOSecu-
| ton OF the business, together with all such
machinery, hereafter put into buildings
already erected, but not now occupied, when
the amount invested actually exceeds one
| thousand dollars, shall be exempt from taxa
ton for such term, not exceeding five years
| from the time when such establishment,
| quarry mine may be put into operation,
as a majority of the legal voters in any town
or city, where such establishment, quarry or
mine is may elect, at any meeting legally
warned; but all property so exempted shall
be appraised by the listers each year, and its
/ valuation shall be stated upon the grand list
and the exemption from taxation, and the
time when such exemption terminates shall
| be noted against it. But all capital and per-
sonal property invested and used in operating
such establishments, shall be appraised and
| set in the list each year by the listers for the
purpose of taxation, unless such capital and
! personal property shall also be exempted as
hereinbefore provided in this act.
SEC. ,. All acts and parts of acts inconsis-
| tiillJ Win InJS are nereDy repeated.
| Approved Nov. 26, 1884.
| No. IAN act in amendment of section two
hundred seventy-sx, of the Revised Laws
relating to grand lists on real estate.
| 1t is hereby enacted, etc.
| SECTION l. Section 276 of the revised laws
| is hereby amended so as to read as follows:
| Taxable real estate shall be set in the lists
to the last owner or possessor, the first day of
! April IN each year IN the town, village, school
and fire district where it is situated.
SEC. 2. This act shall take effect from its
passage.
No. San act in relation to monies paid for
taxes under protest.
1t is hereby enacted, etc.
SEC. l. Actions to recover back money
paid under protest for taxes, shall be COM
menced within one year after the cause of
action occurs, and not after.
Approved Nov. a, 1884.
No. 10.-An act in addition TO chapter 100 of
the Revised Laws.
1t is hereby enacted, etc:
SEC. 1. Towns in town meetings, in the
warnings for which an article for that pur-
pose is contained, may vote such sums of
money as they may deem necessary for the
| expenses of a proper observance of Decoration
or Memorial Day.
Approved Oct. 21, 1884.
No. 11.-An act relating to Highways and
Bridges
1t is hereby enacted, etc:
SEC. l. Whenever any town in this state
deems itself excessively burdened by being
! required to build and maintain any highway
or bridge being wholly in such town, (on) when
such town is under the necessity of rebuilding
any bridge or highway in such town, or when
any town is obliged to lay out money in the re-
pair of roads already established and laid out
in such town, which bridge or highway such
town is bound TO build, maintain, and keep
| in repair, and when any other town or towns
in the vicinity, are deemed to be benefited
and accommodated by the use and travel by
| its inhabitants over such highway or bridge,
such town so burdened may by its selectmen,
petition the county court of the same county
| in which such highway or bridge is to be
| made, repaired or rebuilt, for the appointment
| of commissioners to act in the premises.
SEC. 2. The county court may, in its dis
crction appoint three disinterested freeholders,
commissioners, who shall, upon reasonable
| notice to one of the selectmen of every town
interested, and to the states attorney of said
county examine and report to said court stat
| ing in their report the required expense and
the time necessary to complete the work, and
the court should render judgment as provided
in other highway cases.
Sec. 8. Service of the petition shall be
made on the states attorney writs of sum-
mons are required to be served. And the
| states attorney shall appear and represent the
| interest of the state whenever necessary.
| SEC. 4. When it has been adjudged, in &C
cordance with the provisions of the
preceding section, that a highway, or
| bridge is required to be built, rebuilt or re-
paired, the court shall appoint commissioner
for such time is necessary, not exceeding
five years. who shall have charge of the work,
and by whose direction the money shall be ex-
pended
SEC. 8. Such commissioner shall, as he
needs, make requisition upon the''state auditor,
who shall thereupon draw IN order upon the
state treasurer for the amount required
SEC. 6. Such commissioner shall render to
the State Auditor an account each year of
his doings and expenditures in the matter
which account shall at the expiration of his
commission, be finally audited and adjusted by
the State Auditor: and the commissioner shall
pay into the State treasury any unexPeuded
balance.
Approved Nov. 90, 1884.
I No. 12.-An act relating to the repairing of
highways and bridges.
/ 1t is hereby enacted, etc:
! SEC. l. For keeping in repair highways and
bridges the selectmen of each town shall an
nually, within ten days after the completion
/ of the annual grand list, assess tax of fifteen
cents on the dollar of the grand list of such
| town to be collected in money at such time
and in such manner the town at its annual
meeting shall vote. IT, however, the town
vote to paw such tax in labor il shall be twenty