The Somerset reporter., 1909-04-08

means of support or kindred Of sufficie III
ability who will furnish such support.
and praying that suitable ana proper rro-
vision may be made for the care, custody,
support and education OF the child nalneu
in such complaint; the magistrate or
judge 10 whom such complaint is maoe
shall Issue his warrant and cause such
child to be brought before him. and ro-
tice to be given to its parents or parent,
II any for such length of time as the
Judge may see fit either by service In
hand or publication in such manner as
the judge may direct. and the Judge nay
II he deems it necessary in MS discr etlon
continue the case for hearing. ana II
upon hearing IL appears that the allaga-
lions OF said complaint are true, an mat
IL is suitable and proper that such cnlld
shall be supported and educated away
from its parents or parent, he shall ocder
IL into the care and custody OF such IJ9ce
or institution as is provided therefor pS
such town or city. or To such cnalltaDie
institution or private person as ne deems
suitable, provided that such insti alton \
person consents to receive, support ana
educate said child; but such order shal
not extend beyond the time when such
child arrives at the age OF twenty -ohe
years II male. or at the age OF eighteen
years If female, and pending any such
continuance of the case before hearing
and after hearing and until such insutu-
ton or person can be found, the magis-
trate or Judge may In his discretion, II
the circumstances appear to require IL.
order said child temporarily into the GUS
OF any such institution or suitable person
consentng to receive said child. and tne
expense of the support OF SAID cnlld our
ing such period until permanent provi-
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 thereot
from the parents or parent OF said cnlld,
If any, as provided in section fifty of this
chapter An appeal by the parents or
parent or the guardian or lawful custo-
dian of said child or children shal 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
is appealed from shall be In force until
reserved. '-(Approved March l6.)
Chapter 80.
An Act to amend Section tHirteen. para
graph two of Chapter nine Of the Re
vised Statutes. rela ring to Taxation OF
Personal Property
Section l. The second paragraph of sec
ton thirteen of chapter nine Of the lse-
Vised Statutes Is hereby amended by In
sorting after the words personal prop
erty' In the first line the words including
yachts and pleasure vessels whether pro-
PEELED by sail. steam, gasoline or Ctnor-
wise also by inserting after the words
shall be taxed in the sixth line the
words either to the owner IL 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 as to include pleasure vessels or boats
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 otner-
wise, which on the first day of each April
is within the state and owned by persons
residing out of the state or by persons
unknown; except vessels built, in process
of construction, or undergoing repairs,
and hides and the leather, the product
thereof when 1t 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
therein where said property Is on SAID
day. and 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
of the tax. A lien is also created upon
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 Il sale of the property, as pro,
vided in sections twelve, eighteen ana
nineteen of chapter ten. II 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
Persons engaged in tanning leather In
the state, shall on or before the first DAY
of each April, furnish to the assessors or
the town where they are carrying on sara
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
named hides and leather shall lie taxed
In the town where they were tanned.
The words vessels built" IN the t5.rd
,,OI
cude pleasure vessels or boats.'-(Ap-
proved March 16)
Chapter 81.
An Act relating to the taxation of Steam
Railroads.
Section twenty-five of chapter eight of
the Revised Statutes as amended by
chapter one hundred and sixty eight 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
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 ard
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-
tion of freight. said rate shall In no event
ton as amended, shall read as follows;
Section % 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 proceed
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 hfteen
hundred dollars. the tax shall be equal
to one-h 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 hun
dred dollars, the tax shall be equal 10
three quarters OF one per cent or me
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 tor the
transportation of freight, said rate shaii
I'm no event exceed three per cent: Wheh
a railroad lies partly within and partly
without the state. or Is operated as a
part of n line or system extending pc
yond the state the tax shall be equal 10
the same proportion of the gross receipts
in the state, as herein provided. ana Its
amount shall be determined as follows:
The gross transportation receipts or such
railroad, line or system, as the case may
be. over its whole extent, within and
without the state, shall be divided by the
total number of miles operated to Obtain
the AVERAGE gross receipts per mile ana
the gross receipts In the state snail pc
taken to be the average gross receipts
per mile, multiplied by the number OF
miles operated within the state.-(Ap-
proved March 16D
Chapter 81.
An Act relating to the taxation of street