The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1897-03-30
Chapter 3O6.


AN ACT to amend Chapter sixty five of tho
Public Laws Of eighteen hundred and nine
ty-five, entitled "An Act in relation to state
Taxes on organized plantations taxed py
the state as Wild Lands"
SECT. 1. Section one of chapter sixty-hve
of the public laws Of eighteen hundred and
ninety five is hereby amended by adding the
words 'in the month of April in each year, so
that said section, as amended, shall read as
follows:
sSection1 1. Warrants for state taxes on or
ganized plantations taxed by the state as wild
lands, shall be sent by the state treasurer to
the county commissioners of the county In
which such plantations are, ia the month OF
April in each year,
SECT. 2. Section two of said chapter is
hereby amended by striking out the words
sstating the amount of such state tax on each
owner in separate column" at the end OF
said section, and, adding the words including
such overlap, not exceeding five per cent there
of, as fractional division renders convenient.
The assessors of such plantations in April of
each year shall furnish the county commits.
sioners of their county, true and attested
copy of the tax list and valuation made by
them on the first day of said April, and the
county commissioners may adopt such list and
valuation as their own, making such changes
therein as they think best, so that said section,
as amended, shall read as follows:
Section 2. The county commissioners shall
add the amount Thereon totthe1r assessment TOT
and personal property In SUCH plantation TO
| the owner, or person in possession, in accord
| ance with their valuation thereof, including
such overlay, not exceeding five per cent
thereof as fractional division renders con-
yenient. The assessors of such plantations In
| April of each year shall furnish the county
commissioners Of their county true and at
| tested COPY of the tax list and valuation made
| by them Oh the first day Of said April, and the
county commissioners may adopt such list and
valuation as their own, making such changes
therein as they think best
| SECT. 5. Section three of said chapter is
hereby amended by adding at the beginning
/ - H. Trx1rv @f .nl
YEAR; by changing the word aJuiy" in the
| fifth line to the word December and by
| striking out in the last clause the wordS"the
same" and adding the words the amount of
| tfon, as amended, shall read as follows:
Section 3. In July Of each year they shall
commit the same with warrant In the usual
| form to some inhabitant OF the plantation, or
| in their discretion to any other person, ap-
pointing him collector and directing him to
collect and transmit the same to the county
| date of commitment The county treasurer
| shall forthwith transmit to the state treasurer
the amount of state taxes received by him.
| SECT. 4. Section five Of said chapter Is
hereby amended by changing the word t'frst,"
in the second line to the word tenth and by
changing the word "July' in the fifth line to
| the word December SO that section, as
amended, shall read as follows
SECTION 5. He shall settle with the commits
| sioners by the tenth day of December in each
year and return to them his collecuon nst,
each tax in his list. On all such taxes then
unpaid, interest shall be added from the first
day of December preceding at twenty per cent
until paid. The clerk of courts shall record in
a book kept for that purpose, such returned
| collectors list with the collectors return
thereon showing the amounts received or un.
paid on each tax In the list, which record shall
| Be evidence of the facts therein stated
Scot. 5. If any owner of property In organ.
lied plantations assessed by the state as wild
lands fails to pay the sum assessed on him for
the expense of making and opening new roads
or his assessment for repairing roads, within
the time limited therefor, the county commits.
sioners in their next assessment of state and
county taxes in such plantation shall place In
distinct columns, the amounts due from such
| owners, to be collected as other state and
county taxes and paid to the county treasury;
and he shall hold the same, subject to the or
der of the county commissioners, to be applied
by them for the repair OF highways. Section
| eighty-two of chapter six of the revised stat
utes shall not apply to road taxes in such plan
| tations.
proved.