Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1901-06-22
TAN ON LEGACIES AND DISTRICT
TIVE SHARES OF PERSONAL fRof-
ERTY.


ERTY.
Taxes accrue on legacies or distributive
shares which exceed $4,000 in actual
value passing from any person on oi
after June Il, 1879 as follows:
On personal property valued over
..yUu0 and not over S25,pO-
l-Legatee being OF lineal issue. or
linoal ancestor. brother or sister 10
the person who died. for each ana :
every 500 clear value. "a
a-Legatee being the descendant OF
n brother or sister OF the person
who died, for each and every Slov
clear value. ~
3-Where legatee is the brother or
sister Of the father or mother. or
n descendant of a brother or Sis
ter OF the father or mother OF the
person who died, for each ana "a,
every SlU clear value, '-oV
4HWhere legatee is the brother OF
sister OF the grandfather or grand
mother or a descendant OF the
brother or sister 81 me gra1uPal
,nts of the person who died. 1or 49,.
each and every SlW clear value. 1V'
5-Wherr le.;atre shall be in any
,th.r degree of collateral Consan-
puinitv than is hereinbefore stated
or :, stranger in blood to the per
son who died. or shall be a body
polite or corporate. Tor each anu an
every sltD clear value, ~
Where the amount or Nalile OF 'ne
legacy or distributvc share eN-
ce.,is So 900 the rates as given
above are required 10 pe hioihP"
as follows: .,oo oo, -. ,al
over S25 ,aWl and not over $lO0,uU. by l'2-
over 500, 900 and not over sooo wv; " :,
over s.spouo and not over sl,u"o.Vn by .'a.
over 81 .UpI.,aO by 3.
L.gacies. etc, to husband or wire o!
III. person who died are exempt
from tax.
Rnnnrsts or legacies for uses OF
religious literary, charitable or 60
uc,IionaI character or for the en-
cnlraeement Of art. and legacie5 OF
requests to societies Tor me pr
y.ntiou of cruelty to chliufeh arc
also exempt. 49, r,
Excise taxes on persons HrihS' ~
uanies and cornorations ehsaeeu
in refining petroleum ana susai
whose. gross annual receipts eN
coed $o.N.tW rs
Gne-fourth of / per cent. on gross
amount of receipts IN excess -
said sum.
RANKS AND BANKERS.
Circulation issued by any path' S'r Of To-.
or person. pc. month. = "a 80
Circulation exceeding :" l'ti III ~ 1c-
canital. in addition. per moh!h, ~ - .
p,nl,s .tc on amount OF notes oi
any person. state bank or $50
banking association, uSeu ior I'll ING
culation and paid out, lotion; 10
t,oni.s etc.. bankers or associations
IN amount of notes OF any town.
city. or municipal corporation ~.
na,u o ,ir., oT firm association. 9TH
err than national bank assoclat'o,is'
and every corporations state IN
or state banking associa,ioi.
the amount Of their o"n 49,
ured for circulation ana paul oo' 400,
by them. c associa-
Every such person. iirm' as i, az
ZION. corporation, state PAM nd
state banking assoclation' 80
also every national banking 49,
cation. on the amount OF noteS "
any person, firm, assoclatioIi, o,
.noor n national banking associa
ION mr. of any corporation STATE
80: ar state banking associatioi
az ~ any town. city. or muiic!pa.
"arnoration. used for circCiatioh ar
and paid out by theHh'
PLAYING CARDS.
p,,,.inr cards. per pack. contain On n,
inc not more than "a cards,
rAXES NOT PAYABLE BY SIEMi =
~ IN deticiencies in production 81
! spirits .or;,leused in pro-
6n excess of materials useu i" PA
duction of spirits. , ,.r,.ars
! IN notes paid out by banks anu otiei'
| m iacacies and distri1uti"e shafea
! If nersonal property. g.
I,xcise taxes on persons. him9'
c,,mnanies and corporations en
/ e,eed in refining petroleum anu
sugar. - ha,Lors
9ppeuaities Of 20 per cent and lVO per cent,