The Republican journal., 1909-04-08

that such child is an orphan without
means of support or kindred OF SUFFICIENT
ability who will furnish such support.
and praying that suitable and proper FRO
vision may be made for the care, custody,
support and education of the child named
in such complaint; the magistrate or
judge to whom such complaint is maoe
child to be brought before him, and TO-
tice to be given to its parents or parent,
if any, for such length of time as the
judge may see fit either by service In
the judge may direct, and the judge nay
if he deems it necessary IN ms dlscretlon
continue the case for hearing, and il
upon hearing it appears that the aisSa.
lions of said complaint are true, AMI that
1t is suitable and proper that such chio
shall be supported and educated away
from its parents or parent, ne snail oder
it into the care and custody OF such Place
or institution as is provided therefor Nv
such town or city, or to such charltapie
institution or private person as ne deems
suitable, provided that such lnsti.ation -
person consents to receive, support ana
educate said child; but such order shail
not extend beyond the time when such
child arrives at the age of tWenty-one
years, if a male, or at the age of eighteen
years if a female, and pending any SUCH
continuance Of the case before hearing
and after hearing and until such instltu-
ton or person can be found, the mag1s.
the circumstances appear to require 1t.
order said child temporarily into the Gus
tody of any such agent so appointed. or
of any such institution or suitable person
consenting to receive said child, and the
expense of the support OF said child DUR
ing such period until permanent proVl-
sions can be made therefor, in the man
ner above specified, shall be paid by the
town in which said child resides, and said
town may recover the amount thereof
from the parents or parent of said child.
if any as provided in section fifty of this
chapter. An appeal by the parents or
dian of said child or children shall be
allowed as in other civil cases in the same
court. and when the case is in the probate
court no appeal bond shall be required
of the appellant. In all cases where an
appeal is taken the order or decree which
is appealed from shall be in force until
reserved. '-(Approved March 16)
Chapter 80.
An Act to amend Section +.irteen. para
graph two of Chapter nine of the Re-
Vised Statutes, relating 10 Taxation of
Personal Property.
Section l. The second paragraph of Sec
ton thirteen of chapter nine Of the Re-
vised Statutes is hereby amended by in
sorting after the words personal prop
erty' in the first line thu. words including
yachts and pleasure vessels whether pro-
PEELED by sail. steam, gasoline or ether
wise also by inserting after the words
shall be taxed" in the siNth ilne the
words, either to the owner if known or
and also by adding to said paragraph the
following words the words vessels built,
in the second line shall not be construed
so that said paragraph as amended shall
read as follows:
Section 2 Personal property, including
yachts and pleasure vessels whether pro-
PEELED by sail, steam, gasoline or other
wise, which on the first day of each April
c
residing out of the state or by persons
unknown; except vessels built. ii process
of construction, or undergoing repairs,
and hides and the leather, the product
thereof, when it appears that the hides
were sent into the state to be tanned,
and to be carried out of the state, when
tanned shall be taxed either to The owner,
if known, or to the person having the
same in possession, or to the person own
ing or occupying any store, shop mill,
wharf. landing, shipyard or other place
day, and "a lien is created on said prop
erty in behalf of such person, which he
may enforce for the repayment of all
sums by him lawfully paid in discharge
the property. for the payment of the tax.
which may be enforced, by the constable
or collector to whom the tax is COM
mitted, by sale OF the property, as pro-
vided in sections twelve, eighteen and
nineteen of chapter ten. If any person
pays more than his proportionate part of
such tax, or if his own goods or property
are applied to the payment and discharge
of the whole tax, he may recover of the
owner such owners proper share thereof.
Persons engaged in tanning leather in
the state, shall on or before the first day
of each April, furnish to the assessors OF
the town where they are carrying on said
business. a full account, on oath, of all
hides and leather on hand received by
them from without the state, and all
hides and leather on hand from beasts
slaughtered in the state, which last
named hides and leather shall lie taxed
in the town where they were tanned:
The words vessels built, m the ta:Id
line shall not be construed SO as t. ir-
clude pleasure vessels or boats. ZAP
proved March 16)
Chapter 81.
An Act relating to the taxation Of Steam
Railroads.
Section twenty-fiv of chapter eight of
the Revised Statutes as amended by
chapter one hundred and slxty-elSht of
the Public Laws of nineteen hundred and
seven is hereby amended by striking out
the words two thousand in the ninth
line thereof and substituting therefor the
words nineteen hundred and by striking
out the words five hundred in the
twelfth line thereof and substituting
therefor the words four hundred and by
striking out the words -four and one
half in the thirteenth line thereof and
substituting therefor the word five. and
by inserting after the word .'hve" the
following clause: and in case of railroads
operated exclusively for the transporta-
ton of freight said rate shall in no event
exceed three per cent so that said sec
ton as amended, shall read as follows:
Section 25. The amount of such an
nual excise tax shall be ascertained as
follows: The amount of the gross trans
portation receipts as returned to the
railroad commissioners for the year end
ing on the thirtieth day of June preced-
ing the levying of such tax, shall be
divided by the number of miles of rail-
road operated, to ascertain the average
gross receipts per mile; when such aver
age receipts per mile do not exceed fifteen
hundred dollars, the tax shall be equal
to one-half of one per cent of the gross
transportation receipts; when the average
receipts per mile exceed fifteen hundred
dollars and do not exceed nineteen hum
dred dollars, the tax shall be equal to
three-quarters Of one per cent of the
gross receipts; and SO on increasing the
rate of tax one-quarter OF one
per cent for each additional four
hundred dollars of average gross
receipts per mile or fractional part
thereof, provided, that the rate in
no event exceeds five per cent, and in case
of railroads operated exclusively for the
transportation of freight, said rate shall
in no event exceed three per cent: When
railroad lies partly within and partly
without the state, or is operated as
part of a line or system extending be-
yond the state, the tax shall be equal TO
the same proportion Of the gross receipts
in the state, as herein provided, and its
amount shall be determined as follows:
taf racaintS Sunh