The Portland daily press., 1891-03-14

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In many respects the bill closely follows tn
recommendations of the tax commission.
The first change made in the bill from tn
present statute is In section Z, relating to tn
tax ON dogs. which fixes a license fee of s
for each male and So for each female dog
and dogs not licensed shall be killed. Pro
visions are made for paying damages to per
sons whose fowls or domestic animals ar,
killed by dogs from the money received b,
The Railroad Tax.
The provision establishing the tax on rail
| roads reads as follows:
Section 45.-The amount Of the annual ex
else tax shall be ascertained as follows
The amount of the gross transportation re
ceipts as retured to the railroad commission
ers for the year ending on the 30th day o.
June preceding the leyying of such tax shal
be divided by the number OF miles OF rail
road operated to ascertain the average gros:
receipts per mile and the tax shall be as
sessed on such receipts as follows: On thf
first thousand dollars per mile, or frac
tional part thereof, the tax shall be at the
rate of S5 per mile. On the second thous
and dollars per mile the tax shall be $40 pei
mile; on the third thousand dollars, of such
receipts the tax shall be $50 per mile; on the
fourth thousand dollars per mile of such re-
ceipts the tax shall be $50 per mile, and Sc
on for each additional thousand dollars per
mile Of such receipts the tax shall be in.
creased $40 per mile for each such one thous.
and dollars receipts, provided that the tax
shall In no event exceed $50 per mile on any
one thousand dollars per mile Of such re-
eeipts. On fractions Of a thousand dollars
per mile the tax shall be at the rate OF the
last one thousand dollars per mile. When a
lfao unit nd narflU xxyIt
out the state, or is operated as a part OF a
line or system extending beyond the state,
the tax shall be equal to the same proper
tion of the gross receipts In the state, as
herein provided, and its amount shall be de-
termined as follows: The gross transporta-
as the case may be, over its whole extent
within and without the state, shall be diyid-
ed by the total number OF miles operated TO
obtain the average gross receipts per mile,
and the tax shall be the tax per mile on the
several thousands of dollars OF such receipts,
as herein before provided, multiplied by the
number of miles operated within the state.
Section 21 provides for the taxation OF
street railroads. 1t provides that when the
gross average receipts per mile DO not ex-
ceed $1,000 the tax shall be equal to one half
of one per cent per thousand per mile on the
gross transportation receipts. and for each
thousand dollars additional average gross
receipts per mile or fractional part Thereon
the rate shall be increased One-half OF one
per cent, provided that the rate In no event
exceed two and on-half per cent. When
such tax is paid the treasurer shall credit to
each town such proportion Of the the tax OF
each company as the number OF shares OF
said company owned in said town bears to
the number Of such company's shares the
remainder to be retained by the state.
Telegraph Companies.
The tax on telegraph companies Is fixed at
three per cent on the value of their lines and
property. A provision is made for repaying
to towns portion of the taxes as provided
In the cases Of street railroads. The tax on
telephone companies is fixed at two and one
half on the value of their property and a
like amount on property leased ana used by
them.
Express Companies.
The tax on express companies is fixed at
II per cent on the gross receipts Of the busl-
ness of the year, ending on the first day of
April.
Savings Banks and Trust Companies
The treasurers Of savings banks shall pay
tax on account of its deposits and reserve
fund of three-fourths of PER cent per year.
On all deposits over $1,000 standing in the
name of one depositor, the bank shall pay a
excess over $1,000 In addition to the tax here
In provided, and said bank may deduct the
tax paid on such excess from any dividends
due such depositor
Treasurers of trust companies and build
ing and loan associations shall pay tax on
account of their interest bearing depos-
its Of three-fourths Of per cent a year, and
in addition thereto the shares of stock in
said companies shall be subject to municipal
taxation the same as shares in banks.
Unlicensed Insurance Companies.
Another new section is that relating to un-
licensed insurance companies: No person
shall act as an inspector of property for any
insurance company, or association Of COM
panies of this state, or of any other state OF
country not licensed to do business In Maine
until he has received license therefor from
the insurance commissioner, authorizing
him as representative of the company stated
to inspect property for said company; and
such license shall continue until the first day
Of the next January, and may be renewed
from year to year IL the Insurance commits
sioner deems 1t advisable. For each such
license, or renewal, the insurance commits
sioner shall receive 500 for the state. II any
person, without first giving such bond and
receiving such license inspects any property
for any such unauthorized company. or asso
ciation OF companies, or offers to make Sucf
inspection upon solicitation of the owners Of
property or persons In possession thereon, OF
otherwise, or In any way performs the worE
| OF an inspector or solicitor of insurance
risks. he shall be punished by a fine not ex
| ceeding $500. or by Imprisonment not ex
| ceeding 60 days for each offence, the fine Z
be recovered as provided in section "a Of
| chapter 40.
Collateral lnherItances.
A new feature introduced into the law i
the tax on collateral inheritances as follows
An property within % the jurisdiction, Of th hi
longing to inhabitants of this state or not
| and whether tangible or intangible, whicl
shall pass by will or by the intestate laws 9
this state, or by deed. grant. sale or gu
made or Intended to take effect IN posses
sion or enjoyment after the death OF th'
grantor. to any person in trust or otherwise
other than to or for the use Oh tne Iatner
mother. husband, wife, lineal descen9ant
adopted child, the lineal descendant OF an!
adopted child, the wife or widow Oh q son. Q
the husband of the daughter Oh S o9ceaent Si .Ia
centum of its value. above the SUM Of $500
for the use of the state, and all administra
| tors, executors and trustees, anu any suci
grantee under a conveyance maue durln
the grantor's life shall be llapie ior an sacl
taxes, with lawful Iama lnIe.esb sbaI II bavs hae
|
paid as hereinafter dire cted.
When anv person shall bequeath or devils
anv property to or for the use OF father
mother. husband, wife. lineal descendant, Al
adopted child, the lineal descendant OF an
| or tbs husband of daughter during life O
| for q term of wears, and the remainded to
| collateTai heir. or to stranger to the blood
| the valne of the prior estate shall, With
| sixtv days after the death OF the te stator, b
| appraised in the manner hereinafter pr0viG
| ed. and deducted, together VITA the sum G
five hundred dollars, from the appraise
| value of such property, and said tax on tn
| remainder shall be payable within one yes
| from the death of said testator, and, togetf
| er with apy interest that may accrue on th
same, be and remain lien on SAID propert
till paid to the state. -, 60
Other sections provide Tor carrying ou
these provisions.
| The Collection Of state Taxes.
In the manner Of collecting state and coul
ty taxes the present statute is changed t
read as follows: All state taxes hereafte
assessed shall be collected by the collectC
or constables of the cities. towns and plant,
, tions, and paid by them to the treasurers c
their respective cities, etc, as other take
are paid. Said treasurer snail pay such Ia,
es to the treasurer of the STATE; All count
taxes hereafter assessed snail be collecte
and paid to the treasurer IN the same mar
ner, ana the treasurer shall pay TO the coul
II V treasurer. =. -, ,
The state treasurer In his warrant sha
require municipal officers TO make fair Ii
Il - eating 10rth taAss.