The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1895-02-28


appraise such property at lis actual market lll9t
value for the purposes of said tax, and SNAIL
make return thereof 10 said probate court,
which return may be accepted by sad court
i'll the same manner as the original inventory,
of such estate is accepted, and II so accepted
1T shall be binding upon the person by Whom
this tax is TO be paid, and upon the state. ana
the fees of the appraisers shall be fixed by the
Judge of probate and paid by the executor,
administration, or trustee. In case OF an an
nulty or life estate the value Thereon Shan De
determined by the so-called actuarieS' com
bined experience tables and five per cent
compound interest
SECT e. Section fourteen of said chapter IL
hereby repealed.
SECT s. Section sixteen of said chapter is
hereby amended by adding after the WORT
" show' in the third line of said section the
words on oath affirmation of the account
ant so that said section when amended, shall
read as follows
Of any executor, administrator, or trustee
shall be accepted or allowed by any judge of
probate unless il shall show, on oath or aflirma
ton OF the accountant, and the judge OF SAID
court shall find. that all taxes, imposed by the
provisions of this act, upon any property or
interest therein belonging to the estate to be
| settled by said account shall have been paid,
and the receipt of the treasurer of state for
such tax shall be the proper voucher for such
payment
SECT g. After failure to pay such tax, as
provided in said act, such an administrator,
executor or trustee is liable to the state on his
administration bond for such tax and interest,
and action shall lie thereon without the
authority of the judge of probate; or an action
of debt may be maintained in the name of the
state against any such administrator, execu-
tor or trustee, or any such grantee, for such
tax and interest. But if such administrator,
executor or trustee, after being duly cited
therefor, refuses or neglects to return his in
Ventory orto settle an account by reason
whereof the judge of probate cannot determine
the amount OF such tax, such administrator,
executor or trustee shall be liable to the state
on his administration bond for all damages oc-
casioned thereby. approved March A.
Chapter 81.
AN ACT to amend chapter two hundred and
fifty nine of the Public Laws of eighteen hun
dred and ninety three, entitled can Act to
prevent and punish fraud in sales of goods,
wares and merchandise at public or private
sale by Itinerant Vendors, and to regulate
such sales.''
SECT. l. Section four of chapter two hundred
and 1ifty-nine of the public laws of eighteen
hundred and ninety three is hereby amended
by adding at the end of said section the follow
ing words, mo person shall be entitled to hold,
OF directly or indirectly receive the benefit of
more than one state license at any one time,
and any license obtained held or used in viola
ton of law is void,' so that said section, as
amended, shall read as follows:
SECT. 4. Every itinerant vendor desiring to
do business in this state shall deposit with the
secretary of state the sum of five hundred dol
lors as special deposit, and after such deposit,
upon application i'll proper form and the pay
ment of a further sum oftwenty five dollars as
state license fee, the secretary of the state shall
issue to him an itinerant vendors license, au-
thor1z1ng him to do business in this state in
conformity with the provisions of this act for
the term of one year from the date thereof
Every license shall set forth copy of the APP
plication upon which tits granted. Such license
shall not be transferable nor give authority to
more than one person to sell goods as an timer
ant vender, either by agent or clerk OF in any
way than in his own proper person, but any
llcensee may have the assistance of one or more
persons iii conducting his business, who shall
have authority to aid that principal but not to
act for or without him. No person shall be
emitted TO hold, or directly OF indirectly receive
the benefit of more than one state license at
any one time, and any license obtained, held or
used in violation of law is void.
SECT. 9 Section five of said act is hereby
amended by inserting after the word ''for'' in
the first line, the word state, and by striking
out the words Irrespective town and city
| clerks" i'll the seventh line, and inserting the
words several towns relative to such licenses,
so that said section as amended, shall read as
follows:
shall be sworn to, shall disclose the names and
residences of the owners parties in whose
interest said business is conducted, and shall
be kept on tile by the secretary of state, and a
record shall he kept by him of all licenses
issued upon such applications. All flies and
records both of the secretary OF state and of
the several towns relative to such licenses,
shall be i'll convenient form, and open for
| public Inspection
SECT. 3. Section six of said act is hereby
amended by striking out the whole section,
| and inserting i'll place thereof the following;
SECT. 6. Every itinerant vendor intending
to sell goods i'll any town shall lille his state Ii
cense and an application for n local license
with the collector of taxes for such town. anu
| before selling, offering or exposing for sale
any goods i'll srch town shall pay 10 the col
| lector tor the Use of such town. as IL further To-
! cal license fee for such sale III sucn Town, d
sum 10 be computed US provided i'll the next
| following section. A receipt for said local Ii.
| cense fee Wneu paid shal be Endorsed by said
| collector The back of such state license,
which Shall remain on file with such collector
so long as such sale shall continue or such
| goods be kept, exposed or offered for sale in
such town. Every application for a local Ii.
cense shall be signed by the holder of the ac-
company ing state license and shall specify
the kind and line of goods then in stock in such
town, the name of the town from which said
goods were last shipped, and the name OF the
town in which said goods were last exposed or
offered for sale. Such local license fee shall be
computed and collected III each town respec-
lively, in which said goods shall be successive
ly offered or exposed for SALE
SECT. 4. Section seven of said act is hereby
amended by striking out the whole of said
section, and inserting in place thereof the fol-
lowing:
SECT. I. The collector of taxes for any
q town upon receiving an application in due
form as provided i'll the last preceding section,
accompanied by such applicants state license
shall forthwith give notice thereof to the as
SCISSORS of said town. Said assessors, or a ma
jority OF them, shall as soon practicable ex-
anime the stock OF goods described in such APP
plication, and shall compute and certify to said
collector the amount OF said applicants local
license fee for such intended sale in said town
which shall be Il percentage on the full value
of said stock of goods equal to the rate per
cent of the last preceding taxation in said
town. The payment of said local license fee
to said collector shall authorize such applicant
who has complied with all other requirements
OF law to sell within the limits of said town,
such goods, wares and merchandise as are de-
scribed in his application, ana for that purpose
to carry in stock in said town, goods only of
the kind or line specified in his application,
and not to exceed i'll amount at any one time
the valuation on which his local license fee for
such town was computed, and to continue in
force so long as such licensee shall in good
faith continuously keep, offer and expose for
sale the same kind or line of goods specified
in his application, except tllat such license
and authority shall in any event terminate and
expire on the first day of A pIil next following
the date of application. Any itinerant ven
dor, who after applying or paying for a local
license shall increase his stock kept, offered or
exposed for sale in the town for which such
local license fee was paid above the valuation
on which such local license fee was computed,
without first making seasonable written APP
plication to the collector of such town for
supplemental license for such excess of stock
shall be fined not less than twenty nor more
than fifty dollars, and for each day such excess
of stock is kept, offered OF exposed for sale
without payment of local license fee therefor
shall be fined not less than twenty nor more