Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1903-05-23

burning building.
The State assessors are making ar
engagements to begin their annual visits
10 the various counties of the State for
the purpose of comforting with the local
SCISSORS i'll regard to the valuation of
property. They will begin their visits
about the middle of June, first going to
oxford, Franklin, Somerset and Piscat
3quis counties. These counties contain
o cities and the assessors of the towns
will have their valuations completed
carly. City assessors do not have their
work finished so early in the season as
90 the town assessors. presumably for
the reason that there are more and
iffcrent kinds of property in the
iIrge places than in the smaller
municipalities. The object of the State
SCISSORS in making these visits and
onferring with the local officials is to
bring about better equalization of
alu"s in the towns of the State.
The State assessors are being con
stantly inquired of concerning compli-
Gated questions regarding taxation of
property of this or that kind. For in
lance. local assessors have asked if a
vessel on the stocks on the first day of
April is taxable. and the assessors say
that chaper six of the Revised Statutes
PROVIDES as follows:
IAN personal property within or
without the State. except in cases
enumerated in the following section,
shall be assessed to the owner in the
town where he is an inhabitant on the
| FIRST day of each April.
| The excepted cases referred to in the
preceding section are the following:
"All personal property employed in
| trade in the erectionS of buildings OF
| .eSSelS, or in the mechanic arts. shall
| be taxed in the town where 50 en-
| DIoycd on the first day of each April;
provided, that the owner, his servant
| b-ContraCtOr or agent, so employing
t. occupies any store, shop. mill, wharf
anding place or shipyard therein fol
he purpose Of such employment.
Personal property which. on tn,
| irst day of each April is within tho
state, and owned by persons residing
i put of the State, or by persons UNI
/ lnoWn; except vessels built in process
II # construction or undergoing repairs
i md hides and the leather, the produC
hereof. when it appears that the hides
i we're sent into the State to be tanned
i md to be carried out of the Stat
when tanned, shall be taxed to the
pcrson having the same in possession
/ n to the person owning or occupying
Il my store. shop mill. wharf. landing
II ihipyard or other place therein where
II said property is on said day. and .
lien is created on said property in be-
half of such person, which he may Ell
force for the repayment of all sums
by him lawfully paid in the discharge
of the tax. a lien is also created upor
H the property for the payment of the
tax, which may be enforced, by the
II constable or collector to whom the tan
is committed, by a sale of the property
as provided in Sections 1876. 1872 anC
1873. If amy person pays more than
II his proportionatc part of such tax, ol
if his own goods or property are APP
piled to the payment and discharge o
the whole tax, ne may recover of the
owner such owners proper share there
of. Persons engaged in the tanning o
leather in the state, shall on or before
The first of each April, furnish to tho
| assessors of the town where they ar,
carrying ON said business, a full ac-
count, on oath, of all hides and leather
on hand received by them from with.
out the State. and all hides and Leather
on hand from beasts slaughtered il
the State. which last named hides anC
leather shall he taxed in the tow
where they We're tanned"
1t is contended that vessels are no
vessels and subject to the tonnage ia,
until they shall have been launched
but are subject to town taxation a.
other property is taxed.
Col. +. f. Newcomb. commanding tn
ID Regiment. n. G.. S. M, has appointet
First Lieutenant Elmer s. Randall, &C
X, Pennington, as battalion adjutan
of the I'd, to succeed First Lieutenan
Frank +. Drake, who has been electe,
captain of Co. NJ. Augusta. Col. New
comb has also appointed First Lieu
g, tenant Frank H. Greenan, Co. D. Lew
iston. as battalion adjutaut, to succee,
First Lieutenant Irving D. Ward, dis
charged.
Col. l.. H. Kendall, commanding tn
LIST Regiment. has appointed FRS
Lieutenant Hal r. Eaton, Co. c, Au
burn. as battalion adjutant to succee,
First Lieutenant Wallace o. Clement
discharged.
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