Spirit of the age. [volume] (Woodstock, Vt.) 1845-1913, 1904-12-31


Sec. 3. Section eighteen OF said &C
10 hereby amended so as to read ~ FOL
lows:
Section Is. The commissioners shall
establish such rules and regulations
touching the time and method OF hear
ing and determining such appeals a
they shall deem just; provided, how
ever that such appeals shall DO nnsii!
determined and the appraisal by sucf
commissioners made and established OF
or before the frst day OF April follow
ing such appeals The cost Of such ap
peals shall be paid as said commission
ers shall determine The decision o.
such commissioners upon appeal a.
aforesaid and the appraisal established
by them shall be final. The state treas
urer and the attorney-general shall
represent the state in all such appea
proceedings unless such attorney-gen'
eral is disqualified to act therein. II
case OF such disqualification the state
shall be represented by the state treas
urer and by such counsel as he may
select with the approval Of the COVER
nor. to be paid out of the state treasury
upon an order drawn by the auditor
OF accounts,
Sec. 1. Section nineteen Of said act
is hereby amended SO as to read as fol-
lows:
Sec. 10. For the fiscal year begin
ming with the nrst day Of January
1905. and for each year thereafter . ia,
is hereby assessed against the proper.
ty and corporate franchise Of each cor.
poration or person owning or operating
q railroad located in whole or In part
within this state at the rate OF one
per centum per annum Of the appraised
value thereof obtained and established
as hereinbefore provided.
One-half Of the tax imposed by this
section covering the six months end
Ing with the last day Of June in each
year shall be paid to the state treasur-
er on or before the fifteenth day Of the
following October by the corporation
or person then owning or operating
of said tax covering the six months
ending with the last day Of December
in each year shall be paid to the stat
treasurer on or before the fifteenth day
of the following April by the corpora
tion or person then owning or operat-
ing such railroad.
Sec. S. Section twenty Of said
act is hereby amended so as to read as
follows:
Sec. 2o.-For the fiscal year begin
ming with the first day of January,
1905. and for each year thereafter, q
corporation or person owning or oper-
ating railroad located wholly within
this state may, in lieu of the tax as
sessed in the preceding section. pay to
the state treasurer in the manner and
at the times specified in the following
section, two and one-half per cent. Of
the entire gross earnings Of such rail-
road, derived from all sources.
If such railroad is located partly
within and partly without this state,
the corporation or person owning or
operating tb~ same may. in lieu Of the
tax ASSESSED In the preceding section,
pa| to the state treasurer in the man
ner and at the times specified in the
following section. two and ehe-half per
cent. OF that portion Of the entire gross
earnings of said road both within and
without this state derived from all
sources for each semi-annual period
mileage within this state Of all revenue
earning trains operated upon said rail-
road during said semi-annual period
bears to the total mileage both within
and without this state Of all revenue
earning trains operated upon the entire
line of said railroad both within and
without this state during such semi.
annual period. II the corporation or
person required in the preceding sec.
shall not accept the option Of paying
two and one-half per cent of the gross
earnings for the six months ending
with the last day of June in any year
determined as hereinbefore provided,
such corporation shall not have the
right to accept the option Of paying
such two and one-half per cent. OF such
gross earnings determined as aforesaid
for the six months ending with the las
day of December next succeeding.
Sec. 6 Section twenty-one Of the
said act Is hereby amended so as to
read as follows:
Sec. 81. A corporation or person &C.
cepting the provisions Of the preceding
sections shall make returns Of the gross
of said railroad for the semi
annual periods ending with the last
day Of June and December respectively
as hereinbefore provided for making
semi-annual returns; and shall within
thirty days thereafter pay to the state
treasurer the amount Of such two and
per cent. OF such gross earn
ings for the period covered by said re-
turns.
Sec. Z. Section twenty-four Of said
act is hereby amended by striking out
the word annually" where II first an.
pears in said section and by substitute.
ing therefor the word 'biennially."
Sec. 8. Section twenty-five Of said
act is hereby amended to read as fol-
lows:
Sec. rs. A tax of one per centum per
annum is hereby assessed upon such
appraisal, and shall be paid to the state
treasurer as provided for the payment
Of taxes by corporations or persons
owning or operating a railroad
Sec. 9. Section twenty-six of said
act is hereby amended so as to read as