Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1909-04-05


is hereby amended by striking out the
whole of said section and inserting in
place thereof the following:
section 2. The members of such board
shall be such as are known to possess
knowledge of and training in the subject
of taxation and taxing laws, and skilled
IN matters pertaining. thereto. Each
member shall devote his entire time to
the duties Of the office. Said board shall
be in continuous session and open for
the transaction of business every secu-
at any other place than the capitol when
deemed necessary in the performance OF
their duties
Section g. Section three Of chapter
the whole of said section and inserting
in place thereof the following:
Section 3. The board of state assessors
may summon before them and examine
on oath any town assessor or other offi-
Ger, or any officer of any corporation, or
any individual. whose testimony they
shall deem necessary in the proper dis
charge of their duties, and shall require
such witnesses to bring with them for
examination any books, records, papers,
or documents. belonging to them or in
their custody or control, relating to any
matter which the board may have au-
thority to investigate or determine Each
OF said members and their clerk shall
have power to administer all oaths re-
qusred by this chapter. In case of failure
to comply with any order Of the board
or the part of any person or persons. or
en- the refusal of any witness to testify
on any matter regarding which he may
lawfully be Intercepted before the board,
the supreme judicial court or any justice
thereof. may, on application of the attor-
ney general. made at the written request
of the board, compel obedience by az
tachment proceedings foE contempt as in
the case of disobedience of the require
ment of subpoena issued from such
court or a refusal to testify therein. OFF,
GERS who serve summonses or subpoenas,
and witnesses attending when sum-
moned, shall receive like compensation
as officers and witnesses in the supreme
Judicial court, such compensation to be
allowed on properly itemized accounts
by the governor and council
Section 4. Section four Of chapter eight
is hereby amended by striking out tho
whole of said section and inserting in
place thereof the following:
Section 4. The board of state assessors
shall constitute a state board OF equaliza-
ton, whose duty it shall be to equalize
the state and county taxes among the
several towns and unorganized townships
in the manner hereinafter provided, and
several towns of the state. They shall
exercise and perform such other powers
and duties as may be required or imposed
upon them by law
Section S. Section five Of chapter eight
is hereby amended by striking out the
whole of said section and inserting in
place thereof the following:
Section 5. The board shall have and
exercise general supervision over the adj
ministration of the assessment and tax
alton laws of the state, and over local
assessors and all other assessing officers
in the performance of their duties. to the
END that all property shall be assessed at
the just value thereof in compliance with
the laws of the state. One or more men,
bers of the board shall visit officially ev-
cry county In the state at least once each
year, and at other times as may be neces-
sary in the performance of their duties,
and shall there hold sessions at such
times and places as they may deem nee
essary to inquire into the methods Of
assessment and taxation and to confer
with and give necessary advice and in
Struction to local assessors as to their
duties under the laws of the state, and
to secure information to enable them to
perform their duties as herein provided.
They shall give such public notice of said
meetings as they deem proper and shall
give to each board of town assessors in
the county in which meetings are to be
held notice by mail of the time and
place of such meetings. Each board of
town assessors or some member or men,
meeting, having with them the then last
list or books giving the valuation of all
taxable property in their respective
towns. They shall answer, under oath
the valuation of the property in their
towns as the board of state assessors
may put to them: Said meeting shall be
under the general direction of the board
or state assessors and governed by such
rules of order as said board shall make
and announce. Any town whose assessors
shall fail to attend said meetings, with
out excuse satisfactory to the board of
state assessors shall be liable to pay
reasonable expenses of the board or Of
any person appointed by it,. incurred in
making examination of the lists or books
OF said town or in getting other evidence
pertaining to the valuation of the prop
erty IN such town. Such expenses shall
De reported to the legislature by the
L
added to- the amount of the next state
tax levied against such town. or may Us
recovered in an action of debt against
s9c ~ town IN the name Of the treasurer
assessors a reasonable Compensation and
actual expenses incurred in complying
with the requirements of this chapter
Section g. Section six of chapter eight
is hereby amended by striking out the
whole of said section and inserting in
place thereof the following:
Section 6. If the assessors of any
to appear before said board as herein
before provided or to transmit to them
the lists hereinbefore named within ten
days after the mailing or publication of
notice or notices to them, to so appear or
transmit said lists. the said board may
IN Its discretion report the valuation Of
IN, me estates and property and lists of polls
nable to taxation in the town so in de-
1ault, as it shall deem just and equitable.
Section z. Section seven of chapter
eight is hereby amended by inserting
after the word annually" in the second
line of said section the following words
and at such other times as the board
may require and by inserting after
the word purpose" in the third line the
words all such information as to the
assessment of property and collection
or taxes as may be needed in the work
OF the board including annually and nv
inserting after the word Taxation in
the fifth line of said section the words
and 1temized lists of property upon
Which the town has voted to affix a
value for taxation purposes and by in
sorting after the word which" in the
seventh line of said section the words
Tor annual returns so that said Sec
ton, as amended. shall read as follows:
Section T. The assessors of each
town shall. on or before the first day OF
August. annually. and at such other
times as the board may require make
and return on blank lists which shall be
seasonably furnished by the board Of
state assessors for that purpose all
such information as to the assessment
OF property and collection of taxes as
may be needed in the work of the board
including annually aggregates of polls
and Of the valuation Of each and every
class of property assessed in their re-
spective towns. with the total valuation
and percentage of taxation, and item
lied lists of property upon which the
town has voted to affix a value for taxa
ton purposes. and before Transmitting
the same to the board Of state assessors
shall make and subSc rihe an oath M.