The Providence news. (Providence [R.I.]) 1891-1906, 1895-03-22
HoOd,c D;IJc the after-dinner pill and
AhOVo . iiio family cathartic. 25c.


operating machinery, and all steam pipes,
gas pipes, water pipes, gas fixtures,
electric fixtures and water fix
lures attached to, and all
kettles set and used in any msnufactur-
ing establis hment, are declared to be real
estate when owned by the owners OF the
real estate to which they are attached"
Sec. 3. Section 10 of Chapter az of the
Public Statutes Is hereby amended so as
to read as follows:
"Sec. 10. Personal property, for the
purposes of taxation, shall be deemed to
include all goods, chattels, debts due from
solvent persons, money and effects, where
ever they may be, oil ships or vessels, at
home or abroad; all public stocks and
securities, except those issued by the
government OF the United States; all
stocks or shares in any bank or banking
association; in any turnpike, bridge or
other corporation within or without this
State, except such as are exempt from
taxation by the laws of this State"
Sec. 4. Section Q of Chapter AZ of the
Public Statutes is hereby amended so as
to read as follows:
"Sec. o. All ratable personal property
shall be taxed to the owner in the town
in which the owner shall have his actual
place OF abode for the larger portion Of
the twelve months next preceding the
first day of April in each year; except as
this section:
First. All fixtures, tools, machinery,
stock in livery stables, live stock, farming
tools, goods, wares, merchandise and
other stock in trade, including stock in
the business of manufacturing or OF the
mechanic arts, and all other tangible per-
sonal property situated or being in any
town in or upon any store, mill, dock
yard, piling ground, place for sale of prop
erty, chop, Office, mine, quarry, farm,
place OF storage, mapufactory, warehouse,
or dwelling house therein, shall be taxed
to the owner In the town where the same
shall be or are situated, in the same man
ner as IL he resided there.
Second. Partners in mercantile or
other business, whether residing in the
same or In different places, shall be jointly
taxed under their partnership name, IN
the place where their business is carried
on. for all the personal property employed
in such business. III partners have places
OF business in two or more towns, they
shall be taxed in each of such places for
the proportion Of property employed
therein. Tangible personal property OF
the partnership, situated or being in any
town where the partnership has no place
of business, shall be taxed therein to the
partners Jointly under their partnership
name. When so jointly taxed, eac part
ner shall be liable for the whole tax.
Third. All tangible personal property
In this State belonging 10 persons under
guardianship shall be taxed to the guar
dian in the town where the same shall be
or Is situated; and all OF her D personal prop
erty in the hands of guardians shall be
taxed to them in the town where the ward
resides, II In this State, and il not, in the
town where the guardian was appointed.
Fourth. All tangible personal property
in this State held in trust by any executor,
administrator, or trustee, the income OF
which is to be paid to any other person,
shall be taxed 10 the executor, admins
traitor or trustee, in the town where tho
same shall be or is situated; all other
personal property SO held in trust
shall be taxed against the execu-
tor, administrator or trustee, in
the town where such other person resides;
but IL such person resides out of the State
then in the town where the executor, sd-
ministrator or trustee resides, and IL there
be more than one such executor, admin
istrator or trustee, then in equa proper
tions to each of such executors, admins
traitors and trustees, in the towns where
they respectively reside.
Fifth. All other personal property in
the hands OF executors or administrators
shall be taxed to them in the town W where
the deceased person resided.
Sixth. All merchandise, stock in trade,
lumber and coal, stock in livery tables,
machinery and machine tools, and all
other tangible personal properly be-
ing or situated in any town and be-
longing TO any person., partnership,
limited partnership, joint stock company
or association or corporation, not resid-
ing in or not located in this State, or to
persons unknown, shall be taxed in such
town to the person having the same in
possession or TO the person owning or oc-
cupying any store, shop, mill, wharf,
landing, mandatory, warehouse, or
other nlQrp tbareln xvhara anah
property shall be or is situ-
ated; and lien Is created on said prop
erty I'm behalf OF such person, which he may
enforce for the repayment of all sums
by him lawfully paid in discharge OF tho
tax. A lien is also created upon the prop
erty for the payment OF the tax, which
may bo enforced by the collector. or he
may distrain and sell the property in the
same manner provided in Chapter "a OF the
Public Statutes except that personal or
other notice OF the sale TO the ow Der under
Section 10 thereof shall not be necessary.
Persons residing in the State and owning
of the description mentioned in
this clause, located in and taxable in any
other State, shall not be taxed therefor in
this State.
Seventh. The shares in National bank
ing associations held by persons residing
without the state shall be taxed in tho
town I'm which such banking association
Is situated. Residents of this state shall
not be taxed In this State for shares held
by them in national banking associations
situated without this State, provided they
: hall furnish the assessors satisfactory evil
deuce that such shares are taxed i'm n for
eign State.
Eighth. No shareholder shall be taxed
for shares held in any corporation within
or without this State, or banking ssso-
citation within or without this State,
which In its corporate capacity IL taxed
Tor an amount equal TO the value OF its
real estate and tangible personal prop
erty and equal To the market value
OF its shares, except that, In cstimat-
ing the amount az which the cor
poration or association IL taxed, no tax OF
any other state other than on real estate
and tangible personal property shall be
included; but. In case such corporation or
association ie taxed for less amount,
...h \ y