Essex County herald. [volume] (Guildhall, Vt.) 1873-1964, 1884-12-19

/ and Is hereby assessed at the rate OF Two per
cent upon the first two thousand dollars a
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
thousand or part thereof above three thouS-
| and dollars a mile and when the earnings
exceed four thousand dollars a mile, at the
rate of five per 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 be made by section
| five of this act shall be made for each and
every of such roads separately, and the tax
assessed by this section 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 so as to read as follows:
| In determining the amount of tax to be
| assessed under the provisions of section tif-
| teen there shall be deducted from the full
amount of premiums and assessments, diVi-
! dendS to policy holders, sums actually paid to
other insurance companies, incorporated UNI
! der the laws of this State, or to the agents
within the State of foreign companies for
| reinsurance on risks, for which 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
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 two of Revised Laws relating to
taxation
1t is hereby enacted, ETC.:
SEC. 1. 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-
facture OF pulp or sawed lumber or charcoal0
such quarries and mines hereafter opened by
lon nj fl1a1 nd
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 or 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 it's
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
| property
hereinbefore provided in this act.
SEC. 2. All acts and parts of acts inconsis-
tant with this are hereby repealed.
Approved Nov 26 1884.
No. Am act in amendment of section two
hundred seventy-six, of the Revised Laws
relating to grand lists on real estate.
1t is hereby enacted etc.
| SECTION 1. 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.
Approved Nov. 10, 1884.
| No. SAN act in relation to monies paid for
taxes under protest.
1t is hereby enacted etc.
| SEC. 1. 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 1870 of
the Revised Laws.
| 1t is hereby enacted ETC..
| SEC. l. 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
/
| or Memorial Day.
| Approved Oct q, 1884.
No. I1.-An act relating to Highways and
Bridges.
1t is hereby enacted, etc:
Sec. /. 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. g The county court may, in it's dis
cretion, 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 court should render judgment as provided
in other highway cases.
Sec, 8. Service of the petition shall be
made on the states attorney as 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 as is necessary, not exceeding
five years, who shall have charge of the work,
and by whose direction the money shall be ex-
pended.
SEC. 5. Such commissioner shall, as he
needs, make requisition upon the'state auditor,
who shall thereupon draw an 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 fnally.audited and adjusted by
the State Auditor and the commissioner shall
pay into the State treasury any unexpended
balance.
Approved Nov 20, 1884.
No. 12.-An act relating to the repairing of
highways and bridges.
| &c INV bod nfo