The Republican journal., 1901-03-28
Chapter 145.

amended by Chapter one hundred sixty
six Of the Public laws LAWS OF eighteen @ hun
alton of Steam Railroads.
L Be it enacted by the. Senate and House
of Representatives In Legislature as
sembled, as follows: -
Section /. Section forty-two of chapter
six of the revised statues as amended by
chapter one hundred sixty-six of the pub
lie laws of eighteen hundred and ninety.
three is hereby amended by substituting
for the word quarter in the eighth line
the word nall and. for the words
twenty-five hundred and fifty in the
eleventh line the, the words two thousand,
twelfth line the words 'three-quarters,
and for the words seven hundred and
fifty" in the fourteenth line, the words
five hundred and for the word three
in the sixteenth line the word four so
that said section, as amended, shall read
, as follows:
excise tax shall be ascertained as follows:
the amount OF the gross transportation
receipts as returned to the railroad com
missloners for the year ending on the
thirtieth day OF June preceding the levy
number OF miles of railroad operated, to
ascertain the average gross receipts per
mile; wnen such average receipts per mile
, do not exceed fifteen hundred dollars, the
tax shall be equal to one-half of ono per
cent of the gross transportation receipts
when the average receipts per mile ex-
ceed fifteen hundred dollars and do not
exceed two thousand dollars, the tax
Sha.A be equal to three-quarterS of one
ner cent OF the gross receipts; and SO on
increasing the rate of the tax One-quar-
ter OF one per cent for each additional
five hundred dollars OF average gross re-
ccipts per mile or fractional part thereof
provided that the rate snail IN no event
exceed four per cent. When railroad
lies partly within and parity without the
state, or is operated as part of line
or system extending beyond the state,
the tax shall be equal to the same pro-
portion OF the gross receipts in the state
as herein provided and ITS amount snail
be determined as follows: the gross trans
portation receipts OF such railroad, line
or system, as the case may be. over its
whole extent, within and without the
state, shall be divided blythe total num-
Der of miles operated to obtain the aver
age gross receipts per mile, and the gross
receipts in the state shall be taken to be
the average gross receipts per mile, null
tiplied by the number OF miles operated
within the state
Section =. This act shall take effect
when approved. LApproved Feb. 20.]
Chapter 11G
AN ACT relating to fishing for Togue
through the ice.
Be it enacted by the Senate and House
of Representatives in Legislature as
sembled, as follows:
Section l. 1t shall be lawful for inhab-
itants OF this state when fishing through
lnG iCe III tIc udy tlIIlc, duFillS Ine months
Of February, March and April as now
provided by law, to take, catch and have
IN possession forty pounds of togue in
stead of twenty pounds as now provided
by law.
Section 2. All acts or parts of acts, in
consistent with this act, are hereby re-
pealed.
Section 3 This act shall take effect
When approved. lApproVed Feb. 20.
Chapter 147
AN ACT to amend Section fifty-five of
Chapter six of the Revised Statutes as
amended by Chapter two hundred
thirty-five of the Public Laws of me
year one thousand eight hundred and
ninety-three, relating to Taxation OF
Express Companies.
BE it enacted by the Senate and House
of Representatives in Legislature as
Sembled, as follows:
Section /. Section fifty-five of chapter
six of the revised statutes as amended by
chapter two hundred and thirty-tive of
the public laws of the year one thousand
eight hundred and ninety-three, is hereby
further amended by substituting for the
words ''one and one-half" in the sixth
and seventh lines the word two and
also by substituting for the words zone
and one-half'' in the ninth line the word
'two,' so that said section, as amended
shall read as follows:
Section IS. Every corporation, COM
pany or person doing express business on
any railroad, steamboat or vessel in the
state, shall, annually, before the first day
of May, apply to the treasurer of state
for a license authorizing the carrying on
OIL said business; and every such corpora
Ion, company Or person shall annually
pay to the treasurer of state two per
cent of the gross receipts of said business
for the year enaing on the first day of
April preceding. Said two per cent Shall
be on all said business done in the state
including pro rata part on all express
business coming from other states or
countries into this state, and on all go
ing from this state to other states or
countries, provided, however, that moth
ing herein applies to goods or merchan-
disc in transit through the state
Section 2. This act shall take effect
when approved. [Approved Feb. 2I.I
Chapter 14S.
AN ACT relating to Academies, SEM
inaries and Institutes.
Be it enacted by the Senate and House
Of Representatives in Legislature as
sembled, as follows:
Section l. Whenever it shall be made
to appear to the governor and council
from returns made as herein provided,
lhat any incorporated academy, seminary
give instruction equivalent to that re-
quircd by law to be given in free hign
schools, that the pupils attending tna
said academy, seminary or institute are
qualified to receive such instruction, and
that the teachers in the said academy
seminary or institute have the quaifica-
tions fitting them to give instruction in
secondary school studies, such academy,
seminary or institute shall be entitled to
receive annually from the state sum
not exceeding five hundred dollars in case
it maintains an English secondary school
course of study as prescribed by the ed
ucational department of the state, and
has an average attendance from towns
and cities other than the municipality or
+ jurisdiction in which said academy, SEM
mary or institute is located of at least
students. a 81
seven hundred and fifty dollars in case
it maintains in addition to an English
course, a college preparatory course, and
has an average attendance from towns
and cities other than the municipality or
jurisdiction in which said academy, S m
mary or institute is located of at Ieast
twenty students, or d sum not exceeding
one thousand dollars in case it maintains 5
an English course, a college preparatory
course and a training course for teachers,
and has an average attendance from
towns and cities other than the munic-
ipality or jurisdiction in which said acad-
emy, seminary or institute is located of
at least forty students; provided, the
courses of study herein named shall be
subject to the approval of the educational!
department of the state; and provided,
that the amount paid by the state to any
act shall be expended by the said acad-
cmy, seminary or institute for instruc-
ton during the year for which payment
is made, and shall not exceed the total
income of the said academy, seminary OF
institute from all other sources; and pro-
vided further, that in addition to the
amount received from the state, a sum