Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1901-04-03

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TONED on account OF such stock, II 4 cor.
posatlon, shall not exceed tho sum rsceiyed
by the state as tax on account Of such
, corporation; and provided further. that
there shnll not be apportionsd on account Of
! any such corporation greater part Of the
whole tax received by the state from sch
corporation than the proportion which the
amount Of capital stock Of such corporation
owned In this state bears to the whole
amount OF the capital stock OF such cor
porstIon
Section 8. The amount OF such annual
excise tax shall be ascertained as follows
when the gross receipts from business done
wholly within this state for the year for
which the tax is assessed on such corpora
fion, association or person in the operation
Of such business exceed one thousand dol.
lars and do not exceed Eve thousand dollars
the tar shall be one and one fourth per
cent Of the gross receipts when such gross
receipts exceed five thousand dollars and
do not exceed ten thousand dollars the tax
shall be one and one-half per cent OF such
gross receipts; and when such gross receipts
exceed ten thousand dollars and do not
exceed twenty Ave thousand dollars the tax
shall be one and three-fourths per cent OF
the gross receipts; when such gross re, elpts
exceed twenty five thousand dollars and do
not exceed fifty thousand dollars the tar
shall be two per cent of such gross receipts
and so on increasing the rate Of the tax one
quarter of one per cent for each additional
twenty-five thousand dollars. or fractional
| part thereof, of such gross receipts pro-
vided that the rate shall in no event exceed
four per cent of such gross receipts
| Section 4. The state board OF assessors
on or before the first Day Of May annually
shall determine the amount OF such tax
and report the same TO the treasurer OF the
state who shall forthwith give notice thereof
to the corporation, association or person
upon which the tax Is levied
Section 5. Said tax shall BE- paid In to
the treasurer on or before the first day Of
| September annually. IL any party fails
| to pay the tax as herelnbefore required, the
treasurer Of the state may proceed to coli
| lect for the same, with interest at the
rate of ten per cent year, by action Of
debt in the name of the state. Sad tax
shall be lien on the property of such cor
poration, and on Its franchise, and upon
the property used in operating telephone
or telegraph business by any such assoeia-
tion or person, and takes precedence over
all other liens.
Section 9. The state board Of assessors,
or their duly authorized agent, shall have
access to the books of any such corporation.
| association or person, to ascertain II the re-
quired returns are correctly made; and any
| corporation, association person operating
any telegraph or telephone line In this
state, and refusing or negleeting to make
the returns required by law, or to exhibit
to the state assessors. or their duly author
lied agent therefor, its or his books for tho
purpose aforesaid or making returns which
the president clerk, treasurer or other
person certifying such returns know to b.
false shall forfeit not less than one thous
and or more than ten thousand dollars. t,
be recovered by Indictment or by action o
debt In any county into which the sal
telegraph or telephone lines extend
Section z. The excise tax collected undo
this act shall be in lieu OF all taxes upo
: any corporation therein designated. .upo
= Its shares Of capital stock and Its propert
used In the conduct OF its telephone or te'
graph business, including the poles wire
:, insulators, Office fufnitt Re, batteries. instr
= ments, telegraphic anB telephonic appar
: tus telephones and transmitters used undo
: lease or license or owned by such corpors
ton, association or person provided how
ever. that the real estate and also persona
property NOT hereiBabove exempted, owned
by such corporation, association or person
shall be taxed In the municipality In which
the same is situated; but the amount Of he
tax assessed upon such real estate Il
owned and actually used by such corpora
tion, association or person in the trans
action of their business, shall be deducted
by the state board of assessors from the
tax laid under this act. The assessment OF
taxes on such real estate shall be legal
whether assessed as resident or nonresident
property
Section 8. This act shall take effect whel
approved. IApproved March 19.l
CHAPTER 2o2.
t AN ACT to Iegallze certain days as sehot
e Holidays.
e From and after the passage of this act tn
, following days. recognized as legal holiday
; by the laws of the state Of Maine, shall bl
observed as school holidays, namely: New
Years day, January one; Washinston's
birthday, February twenty-five; Memorial
: day, May thirty; Independence day, Jug
four; Labor holiday, FIRST Monday In Sep
TENDER; Christmas day, December twenty
FIVE; Thanksgiving, Fast and Arbor days as
appointed by the governor and council. Pro-
recognized as school holiday, unless
observed by teacher and pupils for the pur-
pose for which 1t is designated by the gov
ernor and council All teachers of public
schools In this state may close their schools
on the days mentioned in this act and draw
pay the same as If their schools had been In
session upon those days.
| IApproyed March 10.
CHAPTER 2o3.
\ An ACT to amend Section three OF Chop
ter two hundred and sixteen Of the Pub
lie Laws of eighteen hundred and ninety
three, relating to Conveyance of Scholars.
Section three of chapter two hundred and
sixteen of the public laws of eighteen hum
dred and ninety three, as amended by chap
ter two hundred and ninety-five of the pub
lie laws of eighteen hundred AMI ninety
seven, and by chapters forty-eight ana
seventy four of the public laws of eighteen
hundred and ninety nine, is hereby further
amended by inserting after the word
"town' In the twenty first line of said