The Providence news. (Providence [R.I.]) 1891-1906, 1895-03-22

holder shall have the benefit Of this Sec
tion unless he shall furnish the assessors
satisfactory evidence OF the amount OF
such assessment upon said corporation Oh
asso citation.
Ninth. The personal property liable to
taxation of any religious or benevolent
society shall be taxed in the town where
the corporation holds its meetings.
Tenth. No person, other than resident
OF another state owning personal prop
erty within this State, shall be liza BILE To
taxation on personal property ex-
cept upon the surplus OF the rataoie
personal estate owned by him over
and above his actual indebtedness, ex-
cepting that no deduction shall be al
lowed for debts except in the town where
the person claiming such deduction re-
tion shall be allowed only for the
excess of his indebtedness over and
above the amount OF United States bonds
and other non-taxable securities and
property held by him; and no deduction
shall be allowed for his liability ss an In
dorser or surety or other merely
contingent liability; or on account OF
joint inde ebtedness except 20 the
amount which he would be obliged
TO Fay IL all the persons jointly bound
were 10 pay equal parts OF the debt; ana
provided further that no deduction shall
be allowed unless his account rendered to
the assessors, as provided by law, shall
contain list OF all personal property
owned by him and list Of his debts in
detail with the name and residence OF
each creditor.
Eleventh. Deduction on account OF
partnership debts shall be made from the
amount OF the personal property taxable
TO the partners jointly under the partner
ship name In the town where the business
IS M nnd hA ma ri
places of business or tangible personal
property in two or more towns, deduction
shall be made in each town for such part
OF the indebtedness as is proportionate to
the amount which the personal property
Of the partnership, employed or being in
such town, bears to the total personal
property OF the partnership.
Twelfth. Every ship and vessel regis
tered, enrolled or licensed in accordance
with the laws OF the United States OF
America at any port in this State shall be
taxed to the owner, or il more than one,
to the managing owner, or TO the
person in whose name the certif-
cate OF registry, enrolment, or license
is issued, or TO the captain OF the ship or
vessel, in the town In which such ship or
vessel Is registered, enrolled, or licensed.
The tax assessed on account OF any such
ship or vessel, whether or not assessed
against the rightful owner or person, hall
remain lien thereon until paid.
Sec. b. sections IL to 10, inclusive, OF
Chapter AZ OF the Public Statutes are
hereby repealed.
Sec. 8. Section 6, Chapter 43 Of the
Public Statutes is hereby amended so as
to read as follows:
"Sec. 8. Before assessing any tax,
the assessors shall post up printed
meeting, in ithree public places in the
town, for shree weeks next preceding the
time of such meeting, and advertise In
some newspaper published in the town, II
any there be, for the same space OF time.
Such notices shall require every person,
partnership and body corporate liable to
taxation to bring In to the assessors true
and exact account OF all his estate, describ-
ing and specifying the value Of every parcel
of his real and personal estate, at such
time as they may prescribe. Before assess
ing any tax on account OF personal prop
erty against any person, who was not
taxed on account OF personal property in
the last town assessment, and who fails
to bring in the account above re-
quired, and before increasing the
amount OF assessment on account of
personal property against any person
who fails To bring in the account above
required, the assessors shall, at least three
weeks before making their assessment
upon the property Of such person, send a
dressed to such person at his place OF res
idence in this State or place of business
in this State, stating the amount
which they propose 10 assess against
him on account OF his personal
property; and IL such person shall, within
three weeks from the time when such
notice was mailed as aforesaid, bring in
the account above required. said assessors
shall receive said account in the
same manner and with the same
effect, as il it had been brought in
within the time prescribed by them
in their general notice; aud at the expir-
alton OF said three weeks the assessors
shall assess the property of such person as
OF the day OF the general assessment OF all
the property OF said town"
Sec. Z. Section Of Chapter 43 OF the
Public Statutes is hereby amended so as
to read as follows:
" Sec. z. Every person bringing IN such
account shall make oath before some one
OF the assessors that the account by him
exhibited contains, To the best OF his
knowledge and belief, a true and full ac-
count and valuation Of all his estate; and
whoever neglects or refuses to bring in
such account, IL overtaxed, shall have no
remedy therefor. Any assessor accepting
such account without administering the
oath shall be guilty ola misdemeanor, and
upon conviction thereof, on the complaint
fined not less than fifty dollars and not
more than two hundred dollars"
Sec. 8. Section II OF Chapter 43 OF the
Public Statutes is hereby amended so as to
read as follows:
"Sec. IL. Every corporation which is
by law required to make returns to the
assessors of any town shall return the par
value and the cash market value OF the
shares of said corporation, and the pro.
portionate amount per share at which its
real estate, machinery and tangible per-
sonal property, IL any. were last assessed" 7"
Sec. q. The assessors of any town, hav-
ing knowledge of the removal OF any per-
son therefrom to any other town, shall
send q notice by mail TO the assessors
of the town to which such person shall
remove, stating the amount which such
person was last assessed by them on
account OF personal property; and
the assessors receiving ouch notice
shall, at the next assessment after
such person shall have acquired a taxable
residence in the town to which he has
moved, assess such person on account OF
personal property sum not less than
such amount, unless he shall return his
account as required by law.
Sec. 10. Section 13 OF Chapter 43 OF the
Public Statutes is hereby repealed.