Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1902-12-22

last named date furnish the state treas
urcr with a copy of each appraisal made
in pursuance OF this act
Sec. 16. The commissioner of state taxes
on or before the 18th day of January fol-
lowing such appraisal shall III writing
notify every corporation or person own
ing or operating a railroad located in
whole or in part within this state, of the
amount of the appraisal and the amount
OF taxes annually assessed thereon against
the railroad SO owned or operated by such
corporation or person; said notice to be
sent through the mails. Any failure on
the part of said commissioner to give said
notice or of the corporation or person TO
receive the same shall not invalidate such
appraisal An appraisal of any such rail-
road property within this state made pur-
suant to the provisions of this act, shall
remain in full force and effect until
subsequent appraisal shall have been law
fully made and established.
Sec. IL. party aggrieved, including
the state, represented by the state trea-
surer, may on or before the 18th day of
February following every such appraisal
appeal to a commission consisting of the
lieutenant governor, secretary of state
and state auditor, who shall be sworn and
shall hear such appeal; such commission
ers shall appraise at its fair and just
value all property acquired. constructed
OF hSeQ lOEsfdllfOdu business or purposes,
including the corporate franchise belong
ing to the corporation or person from
whose appraisal by the commissioner of
state taxes an appeal has been taken.
Such appraisal shall be made pursuant to
the provisions of this act and shall stand
in lieu of the appraisal made by the COM
missioner OF state taxes. Said commits
sioners shall, upon estaDiishing said APP
praisal. notify the state treasurer and
commissioner of state taxes of the amount
of such appraisal: and a record thereof
shall be made by said commissioner of
state taxes in the book wherein appraisals
of railroad property are recorded. Notice
in writing shall likewise be given to
the corporation or person owning or oper-
ating the railroad thus appraised.
Sec. Is. The commissioners shall estab-
lish such rules and regulations, touching
the time and method of hearing and de-
termining the same as they deem just;
provided however, that such appeals shall
be finally determined, and the appraisal
by said commissioners made and estab-
lished on or befo.e the first day of April
following such appeal. The costs of such
appeal shall be paid as said commissioners
shall determine. The state treasurer and
commissioner of state taxes shall repres-
ent the state in such appeal proceedings
except in appeals taken in behalf of the
state. In such appeals me state shall be
represented by the state treasurer and by
such counsel as he may select with the
approval of the governor, to be paid out
of the state treasury upon an order drawn
by the auditor of accounts. The decision
of such commissioners upon appeal as
aforesaid and the appraisal established
by them shall be final.
Sec. IS. A tax of seven-tentfs of one per
cent. is hereby annually assessed upon
the appraisal obtained as hereinbefore
Drovided against each corporation or per-