The Portland daily press., 1893-01-24

| me COlleCtlOn OF Ul6 diHOuuu uuo lloLll
the Bangor street railway is IN the hands
of the attorney general.
The state tax assessed against "cities,
towns and plantations for the year 1891,
has been paid in full, with the exception
of the sum of $172.72 assessed against
Lexington, plantation, said plantation de-
clining to pay tax on the ground that it
should be taxed as wild land, and the
present legislature will be asked to take
action on the subject.
THE CAPITAL TO-DAY.
Committee Hearings, But Little Other
Especial to the Pressl.
AUGUSTA, January 22.-The first OF
the bills reported by the special tax COM
mittee approved today. The report was
made in the House by Mr.. Weeks of Fair
field and was unanimous in favor OF the
passage of the bill. This is the measure
imposing a tax on collateral inheritances
to which reference was made in Satur-
days PRESS. The bill follows the rec
concentrations of the special tax com
mission of 1889. 1t provides:
All property which shall pass by will
or by the intestate laws of this state, or
by deed or gift to take effect after death
of the granter to any person other than
father, mother, husband, wife, lineal de-
scendant, adopted child, the lineal de-
scendant of any adopted child, the wife
OF widow Of son, or the husband of the
daughter shall be liable to a tax of two
and half per cent OF its value, above
fivehundred dollars.
b The tax shall be paid within one year
after the death of the testator and be de-
Quoted out Of the estate on its process
through the probate court by the execu-
tor or administrator who shall pay it to
the state treasurer. and who cannot pay
over any legacy or bequest without first
deducting the same. Upon taxes remain
ing unpaid more than one year, interest
shall be paid at the rate of nine per cent.
Administrators and executors are given
the authority to sell as much of the es-
tate as will enable them to pay the tax.
Where an estate is subject to the pay
ment of the tax, the probate court shall
return to the state assessors within ten
days a true copy of the inventory.
Whenever it shah be judicially deter
mined that said tax has been paid wrong
fully it shall be returned. The valua-
ton of property subject to this law shall
be determined by the judge of probate
and shall be it's market value, but the
state assessors, If they deem the proper
ty undervalued, may apply to the Judge
5of probate to appoint three disisterested
persons, who, being sworn, shall DETER
mine its actual market value. To settle
the questions arising under this law the
probate court shall have the same juris-
diction asst now has over legacies and
devises, and the attorney general shall
represent the interests of the state.
Every six months the judge Of probate
shall render to the state assessors full
and complete returns of all property
going through his court subject to tax.
Fees are to be deducted from the
amount due the state. No administra
tor or executor shall be discharged until
the taxes herein specified are paid. This
law applies to corporations as well as
persons. ~
1t max no exceptions of requests for
charitable or religious purposes.
Judge Virgins Death.
The death of Judge Virgin was the
cause of many expressions of sorrow by
members lof the legislature. He had
many personal friends here, and his dis
tinction as a leading member of the Bar,
and one OF, the Supreme Court had made
him familiar to all the senators and rep
resentatives. His death was officially
announced by Gov. Cleaves and both
branches at once adjourned after making
arrangements for formal expression Of
sorrow and regret. Gov. Cleaves sent
this message to the legislature:
AUGUSTA, January 3d. 1898.
IL. Zyo-.~o ~
It is vita feelings Of great sadness that an
nounce to you the decease OF Hon. William
ment Of the state government, who died At his
home in Portland early this morning He was
an honored citizen, an able and upright judge OF
harnE s peyor nl es st sTsy ds yg
one whose decisions were always grounded
upon the broad and safe principles of truth and
right. I recommend that proper action be TAX
en- by the legislative branch, as a tribute OF re-
spect to the memory of the distinguished jurist
whose judicial labors have become a part OF
the history of our state and will long be remem-
bered and appreciated by the people OF Maine
During the funeral services the Executive De-
partment will be closed.
HENRY B. CLEAvEs.
In the Senate Ma. Hinckley of Oxford
introduced an order for the appointment
of joint committee of three on the part
of the Senate and seven on the part of the
House to prepare suitable resolutions on
the death Of Judge Virgin. Senator
Soldiers introduced an order that joint
committee of three on the part of the
Senate and seven on the part of the House
be appointed to attend the funeral. Presi-
dent Spear appointed on the part of the
Senate Senators Seiders of Cumberland,
Herrick of Oxford and Peaks of Piscata-
quis. To these were joined in the House
Messrs. Higgins of Limerick, Morrill, of
Portland, Lane of Augusta, Drew of Fort
Fairfield, Weeks of Fairfield, Hamlin of
Ellsworth and Oaks of South Berwick.
The committee that will draft resolutions
on the death of Judge Virgin are on the
part of the Senate, Messrs. Herrick of
Oxford, Holman of Franklin and Wins,
low of Somerset. On the part of the
House, Messrs. Powers of Houlton, En-
erson of Portland, Coffin of Bangor,
Woodbury. of Deering, Mccullough of
Calais, Bird of Portland and Brown of
Waterville.
The FIRST Taxation HearingN