davidaulloa/AmericanStories huggingface dataset:
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

Section 1. The time when the com
missioner OF taxes is required by sec
ton 709 Of the Public Statutes, as
amended by an act Of the general as
sembly approved December 20, 1912
to make record of appraisals of rail
roads made on or before December 81
1912, pursuant to sections FOG, TOT and
708 of the Public Statutes as amended
by said act, and the time when the
commissioner of taxes is required to
furnish the state treasurer with copy
of such appraisals, is hereby extended
from the fifteenth day of January
1913, to and including the twenty
fifth day of January, 1913.
Sec. 2. The time when the commits.
sioner of taxes is required by section
10 of the Public Statutes, as amend,
ed by an act of the general assembly
approved December 20, 1912, to notify
persons or corporations of the apprais-
ais therein specified, made on or before
December 81, 1912, and of the amount
of taxes assessed thereon, is hereby
extended from the fifteenth day of
January, 1913, to and including the
twenty-fifth day of January, 1913.
Sec 3. This act shall take effect
from its passage.
Approved January Is, 1918.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

Sec. 4. For each fiscal year begin
ming with the first day of January
1914, tax of one and one-fourth per
cent Is hereby annually assessed up
on such appraisal, and shall be paid
to the state treasurer as provided for
the payment of taxes by persons OF
corporations owning or operating a
railroad
Sec. 5. "A person residing within
this state who owns or operates tele-
phone line used in the transmission
of messages for hire, and all foreign
corporations that lease, operate or
control a telephone line so used, be-
longing to another corporation OF
person or that owns such telephone
line shall pay to the state the tax
prescribed in the preceding section
The provisions of the second preced
ing section shall apply to the apprais-
al of such telephone line and to the
right of appeal therefrom.
Sec. G. This act shall not affect
the liability of ouch corporation and
persons to make returns and to pay
to the state all taxes that shall have
accrued prior to January l, 1914, UNI
der the provisi, MS of sections 1871,
73S and 739 of the Public Statutes,
which sections are hereby declared to
be and remain in force and effect
for the purpose of assessing, determin.
ing and collecting all taxes accrued
but not paid prior to January 1, 1914.
The Let annual period for which
taxes specified in this section may be
assessed, shall be the period begin
ming on the first day of January. 1913,
and ending on the thirty-frst day of
december, 1918.
Sec. T. The repeal of sections 1877,
73S and 739 of the Public Statutes
shall not affect the validity of tax
accrued or accruing prior to said jan
uary /, 1914; nor a suit or proceeding
therefor had or commenced or to be
thereafterwards had or commenced,
to collect any part or all of such taxes
so accrued or accruing: or any for
fixture or penalty imposed under the
provisions of chapter So of the Pub
lie Statutes.
Sec S. All acts or parts of acts in
consistent with this act are hereby re-
pealed.
Sec. 9. This act shall take effect
from its passage.
Approved February 81, 1918.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

writing of the amount thereof and a
record thereof shall be made by said
commissioners in the book wherein APP
praisals of railroad property are re-
corded. Notice in writing shall likewise
be given to the person or corporation
operating the property thus appraised.
| Sec. z. The words Property &C.
quired, constructed or. used for rail-
road business or purposes" appearing
in sections FOG and 707 of the Public
Statutes. except as otherwise provided
shall include all franchises, rights-of-
way, road-beds, tracks, bridges, sta
tons, terminals, rolling stock, equip
ment, and all other real and personal
property of whatever character used
or employed in the operation of rail
road or in conducting its business, and
shall include all title and interest in
such property as owner, Lessee or
otherwise.
Sec. 8. The person or corporation
operating railroad in this state shall
be the representative Of every title
and interest in property acquired. con-
structed or used in the operation and
business thereof as owner, lessee or
OtiCi WioC, duu lOtlCt W Tic operating
person or corporation shall be notice
to all interests in the railroad prop
erty for the purpose Of taxation. The
appraisal and taxation of property so
acquired, constructed or used in the
name of the owner, lessee or operat.
ing person or corporation shall be
deemed and held an appraisal and tax
alton of all title and interest in such
property of every kind and nature.
| Sec. 9. Except as provided in sec
ton 10 of an act entitled can Act Re
lating to the Taxation of Railroads"
approved December 5, 1912, section 8
OF No. 20 of the acts of 1908, is here
by repealed.
Sec. 10. When an action is pending
to recover a tax assessed upon an ap-
praisal made under the provisions of
sections 706 and 707 of the Public
Statutes as amended by this act, and
| it shall be therein determined that
such appraisal is valid in part, the
court shall render judgment for so
much of said tax as is based upon
that portion Of said appraisal so de-
termined to be valid
Sec. II. This act shall take effect
from its passage.
Approved December 20, 1912.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

AN ACT TO REPEAL SECTIONS
737, 73S AND 739 OF THE PUBLIC
STATUTES, RELATING TO THE
TAXATION OF TELEPHONE
COMPANIES, AND TO TAX THE
SAME.
IL is hereby enacted by the General
Assembly of the State of Vermont:
Section l. Except as otherwise
provided. sections 1877, 73S and 739 of
the Public S.lt.tes are hereby re-
pealed.
Sec. 2. A person or corporation
owning or operating a telephone line
within this state shall annually, on
or before the fifteenth day of Sep
TENDER, make returns to the commits
sioner of taxes upon blanks to be pre-
pared and furnished at the expense
of the state. of the amount Of the
entire gross and net earnings of such
corporation. for the year ending on
the thirtieth day of June next pre-
ceding, upon such telephone line with
in this state. Such returns shall con-
tain n brief description of all real
and personal estate. transmission
lines and equipment located within
this state: and a statement showing
the terminals of all such lines. the
number of poles per mile thereof, the
number of wires carried upon such
poles, the mileage of such wires, the
size and character thereof, and such
other data as shall by such commits
sioner be deemed necessary or con-
venient in the appraisal of the afore-
mentioned property: the amount and
value of its capital stock. the amount
of its surplus and undivided profits.
II any. its funded and floating debts,
its bonds secured by mortgage or
other security on the property Of
such person or corporation within
this state, and the market value Of
all its stock and bonds, and the
amount OF dividends. interest or in
debtedness paid annually or semi-an-
nually: also all stocks. bonds. securi-
ties and surplus held by such person
or corporation within this state.
Sec. 3. Said commissioner shall
bienuially. on OF before the thirty
first day of December. appraise the
rights. property and corporate fran
chise Of such person OF corporation at
its fair and Just value. Such ap
praisal shall be taken TO be the true
value Of such rights. property and
corporate franchise in this state for
the purposes OF taxation. The provi-
sions Of chapter 50 Of the Public
Statutes relating to the appraisal OF
the rights. property and corporate
frarchise Of railroads so far as appii-
cable TO this section TO the right Of
appeal. and to the method Of proceed
ure Herewith connected. shall apply
10 all person or corporations men-
toned in this and the preceding sec
sion. Such appraisal BY said CON
missioner. for the biennial period
ending Deem er 81. 1914. shall Be
made On OF before December 81. 1913
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

mess In this state; money, stocks
bonds, mortgages and other evidences
of indebtedness belonging to insur
ance, surety or guaranty companies
and shares of stock in telephone, tele-
graph, insurance, surety. guaranty
steamboat, car and transportation
companies organized under the laws
of this state and taxed under the pro
visions of chapter 35 of the Public
Statutes, shall not be set in the grand
list to the owner thereof.
Sec. 7. Except as otherwise provid-
ed, SO much of the Public Statutes
and of acts or parts of acts not specific
ally repealed and which are inconsis-
tent with the provisions of section 713
of the Public Statutes, as amended by
No. % of the acts of 1908, are hereby
repealed.
! Sec. 8. This act shall not affect the
| liability Of such corporations and per-
sons to make returns and to pay to
the state all taxes that shall have &C
crued prior to January 1, 1913, under
the provisions of section TIA Of the
Public Statutes.
! Sec 9. The last semi-annual period
for which taxes specified in said last
named section may be assessed. shall
be the period beginning on the first
day of July, 1912, and ending with the
thirty-first day of December, 1912
Sec. TO- Sections ia, rs, TIC and
TIT Of the Public Statutes and sections
and 2 and 4 to 7, both inclusive, of
No. 20 Of the acts Of 1908, are hereby
declared to be and remain in force
and effect for the purpose OF assessing,
determining and collecting all taxes
accrued but not paid prior to the date
whereon this act shall take effect.
Sec. IL. The repeal of the afore-
said sections of the Public Statutes
and of the acts of 1908 and of the acts
or parts of acts inconsistent with Sec
tion 713 of the Public Statutes amend
ed as aforesaid, shall not affect the
validity of tax accrued or accruing
at the time this act shall take effect;
nor suit or proceeding heretofore
had or commenced or to be thereafter
wards had or commenced, to collect
any part or all of such taxes so &C.
crued or accruing, or any forfeiture
or penalty imposed under the provis-
ions of chapter 35 of the Public Stat
utes.
Sec. 10. This act shall take effect
January 1, 1913.
Approved December 5, 1912.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

Statutes is hereby amended so as ia
read as follows:
Sec. 7c0. A railroad corporation
owning or operating a railroad locat-
ed in whole or in part in this state
and operating its own sleeping, parlor,
dining or other similar cars and pay.
Ing the tax provided in section 713
shall not be required to pay the fran
chise tax or to make the returns pro-
vided by the third and fourth preced.
ing sections, respectively.
Sec. 3. This act shall not affect the
liability of persons or corporations to
pay taxes accrued under the provi-
sions Of section 726 of the Public Stat
utes prior to July /. 1913. nor any
suit OF proceeding had or commenced
or TO be thereafterwards had or COM
menced to enforce such tax or any
forfeiture Herewith connected.
Sec. A. This act shall take effect
July 1, 1913.
Approved January 20, 1913.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. SO.

AN ACT TO AMEND SECTION SOC
OF THE PUBLIC STATUTES, RE.
LATING TO EXEMPTIONS FROM
THE PAYMENT OF CHARTER
FEES.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section /. Section 500 of the Pub
lie Statutes is hereby amended so as
to read as follows:
Sec. 500. Municipal corporations
village improvement societies and
cemetery associations. charitable, edu
cational and religious corporations not
organized for profit, and public play
ground associations without capital
stock and not organized for profit,
shall be exempt from the payment OF
charter fees.
Sec. 2 This act shall take effect
from its passage.
Approved November II. 1912.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
Title III
Education.
NO. SO.
AN ACT TO CREATE A BOARD OF
EDUCATION AND TO PRESCRIBE
ITS POWERS AND DUTIES.

AN ACT TO CREATE A BOARD OF
EDUCATION AND TO PRESCRIBE
ITS POWERS AND DUTIES.
II is hereby enacted by the General
Assembly Of the State of Vermont:
Section /. A board OF education is
hereby created consisting OF FIVE mem
bers to be appointed by the governor.
with the advice and consent Of the
senate. Not more than three OF the
members Of said board shall be en-
gagged professionally in educational
pursuits
Sec. 2. The terms Of Office Of the
members first appointed TO said board
shall expire. two in two years, two In
four years and one in six years. from
January LIST, 1913. and subsequent APP
pointments shall be for six years
Vacancies occurring when the gen.
eral assembly Is not in session shall
be filed by the governor and appoint
ments to fll such vacancies shall
terminate on the first day Of January
after the meeting Of the general as
sembly next following such appoint.
ments.
Sec. 3. Said board shall organize
BY electing a chairman. yice-chair-
man and a treasurer. and shall. at
stated times and places. hold at least
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. 81.

AN ACT TO AMEND SECTION 062;
OF THE PUBLIC STATUTES. AZ,
AMENDED BY NO. 3S OF THE
ACTS OF 1908 AND NO. 5S OF THE
ACTS OF 1910, RELATING TO.
PEDDLERS.
|. II Is hereby enacted the General
Assembly of the State of Vermont:
Section /. Section 902 of the Pub
lie Statutes as amended, is hereby.
amended SO as to read as follows
Sec. s02. A person going from town
to town. or from place TO place in
town, carrying or exposing for sale
goods composed In whole or in part
OF cotton, linen. wool or silk, plated
or gilded ware, jewelry. patent medi-
cine or compound medicine, the com
position OF which is kept secret from
the public, watches, or clocks. hard
ware, stoves or ranges. groceries.
oranges, bananas, peaches, or wear
ing apparel of any kind, and a person
who transports such goods. wares or
merchandise from town TO town. or
who comes from without the state
into a town within this state, bring
ing such goods, wares or merchandise.
ana, III tue tuWH 10 WHICH ne lTdHS-
ports or brings the same, temporarily
exposes such goods, wares or mer.
chandise for sale at auction or other
wise, at a public or private house,
store or other place, or in a park.
street or highway, shall be deemed a
peddler
Sec. 2. Section 90S of the Public
Statutes, as amended by section IS
of the acts of 1910, is hereby amended
so as TO read as follows:
Sec. 903. A peddler shall pay Ii
cense tax as follows: II he travels on
foot, fifteen dollars; II he travels with
horse or other beast, bearing burden.
or with a vehicle. drawn by one beast
or more, or by motor vehicle or by 2
railroad conveying his goods, thirty
dollars.
Sec. 8. This act shall take effect
from its passage.
Approved February 20, 1913
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05

OF STEAMBOAT. CAR AND
TRANSPORTATION COMPANIES.
Il is hereby enacted by the General
Assembly of the State of Vermont.
Section !. Except as otherwise pro.
vided section 724 of the Public Stat
ute1 Is hereby repealed.
Sec. 2. Section 723 of the Public
Statutes is hereby amended so as to
read as follows:
Sec. 723. For each year beginning
with the first day of January 1913, a
tax of one and one-fourth per cent is
hereby annually assessed upon such
appraisal and shall, be paid to the state
treasurer as provided for the payment
of taxes by persons or corporations
owning or operating railroad
Sec. 8. Section 725 of the Public
Statutes is hereby amended so as to
read as follows:
Sec. 725. A person residing within
this state who owns or operates a
steamboat used In the transportation
of passengers or freight for hire, and
a foreign corporation that leases, op.
crates or controls steamboat so used
belonging to another corporation or
person. or that owns such steamboat.
shall pay to the state the tax pre-
scribed in section 723 of the Public
Statutes as herein amended. The pro-
visions Of section 722 of the Public
Statutes shall apply to the appraisal
of such steamboat and to the right of
appeal therefrom.
Sec 4. This act shall not affect the
liability of such steamboat, car and
transportation companies and persons
or corporations to make returns and
to pay to the state all taxes that shall
have accrued prior TO January /. 1918,
under the provisions of section 724 OF
the Public Statutes.
Sec 5. The last semi-annual period
for which taxes specified in said last
named section may be assessed. shall
be the period beginning on the first
day of July, 1912. and ending on the
thirty-first day of December. 1912.
Sec. 6. Section 724 of the Public
Statutes is hereby declared t be and
remain in force and effect for the pur-
pose of assessing, determining and col.
Letting all taxes accrued but not paid
prior to the date wherein this act
shall take effect.
Sec. Z. The repeal of section 724 of
the Public Statutes shall not affect the
validity of tax accrued or accruing
at the time this act takes effect: nor
suit OF proceeding Heretofore had
or commenced or to be thereafterwards
had or commenced to collect any part
or all of such taxes so accrued or &C
cruing; or any forfeiture or penalty
imposed under the provisions Of chap
ter 80 of the Public Statutes.
Sec. S. This act shall take effect
from its passage.
Approved February /. 1918.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. 40.

AN ACT TO AMEND AN ACT OF
THE GENERAL ASSEMBLY OF
1912, ENTITLED IAN ACT TO Elk
TEND THE TIME FOR THE PER
FORMANCE OF CERTAIN DU
TIES BY THE COMMISSIONER
OF TAXES" APPROVED JANU
AIRY Is, 1913.
II is hereby enacted by the General
Assembly of the State of Vermont:
Section l. Section ! of an act OF
the general assembly of 1912, en-
titled can act to extend the time for
the performance of certain duties by
the commissioner Of taxes" approved
January 10, 1913, is hereby amended
30 as to read as follows:
Section L.. The time when the com
missioner of taxes is required by sec
ton 700 Of the Public Statutes, as
amended by an act of the general as
semhly, approved December 20, 1912
to make a record Of appraisals of rail
roads made on or before December 81
1912, pursuant to sections FOG, 707
and 708 Of the Public Statutes as
amended by said act, AMI the time
when the commissioner of taxes Is re-
quired to furnish the state treasurer
with copy of such appraisals, Is
hereby extended from the fifteenth
day Of January, 1913, to and includ
ing the fifteenth day of February
1918,
Sec. 2. Section of an act of the
general assembly Of 1912, entitled
"An'tactl to extend the time for the
performance Of certain duties by the
commissioner of taxes approved Jan.
uary is, 1913, is hereby amended
80 as to read as follows:
Sec. 2 The time when the commits.
sioner of taxes is required by section
40 of the Public Statutes, as amend.
ed by an act of the general assembly
approved December 20, 1912, to notify
persons or corporations of the ap.
praisals therein specified, made on or
before December 81, 1913, and of the
amount of taxes assessed thereon, is
hereby extended from the fifteenth
dayaof January, 1913, to and includ.
ing the fifteenth day of February,
1918.
Sec 8. The time on or before
which, under section I'll of the Public
Statutes. party aggrieved may ap.
peal from the appraisal of the com.
missioner of taxes made on or be-
fore the thirty-first day of December,
1912, is hereby extended to and includ-
Ing the twenty-fifth day of February,
1913; and the time on or before
which, under section 712 of the Pub.
lie Statutes, such appeals are required
to be finally determined and appraisals
to be made and established by the
board specified in sections I'll and 712
OF the Public Statutes, is hereby ex.
tended to and including the first day
Of May, 1913.
Sec a. This act shall take effect
from Its passage.
Approved January 20, 1913.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. So.

AN ACT TO AMEND SECTIONS 1874
AND 1876 OF THE PUBLIC STAT
UTES. RELATING TO THE TAX
ALTON OF TELEGRAPH COM
PANIES.
1t is hereby enacted by the General
Assembly OF the State of Vermont:
Section ]. Section 1874 of the Pub
lie Statutes is hereby amended so as
to read as follows:
Sec. 734. A person or corporation
owning or operating a telegraph line
within this state shall pay an annual
tax to the state upon the property and
corporate franchise of such person or
corporation which is hereby assessed
at the rate of sixty-fiye cents per mile
of poles, and one line of wire, and
fifty-six cents per mile for each add.
tional wire owned, maintained or OPP.
Grated within this state during the
year ending with the thirtieth day
of June.
Sec. 2. lection 1856 of the Public
Statutes is hereby amended so as to
read as follows:
Sec. 1856. Such person or corpora
tion may annuall.', in lieu OF the tax
assessed in the preceding section. pay
to the state sum equal to four and
one.fourth per cent of the entire gross
earnings of such person or corpora
tion collected within this state on
account of telegraphic messages or
communication sent or received here
in.
Sec. .. The first annual period to
which this act shall apply shall be
the period beginning the first day of
July, 1913, and this act shall not affect
taxes assessed, accrued or accruing
for the annual period ending the thir-
tieth day of June. 1913. or any prior
annual period.
Approved February Z. 1913.
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. 60.

AN ACT IN AMENDMENT OF
CHAPTER SS OF THE PUBLIC
STATUTES AS AMENDED BY
NO. 81 OF T E ACTS OF 1908,
AND BY NO. 55 OF THE ACTS OF
1910. RELATING TO INHERI.
LANCE TAXES AND TAXABLE
TRANSFERS.
IL is hereby enacted by the General
Assembly of the State of Vermont:
Section l. Section 500 of the Pub
lie Statutes. as amended by section l
Of No. IS of the acts of 1910, is here
by amended so as TO read as follows:
Sec. 500. Every person other than
the father. mother. husband. wife.
lineal descendent. step-child. child
adopted as such during his minority
in conformity with the laws of this
state. child Of a step-child or Of such
adopted child, wife or widow Of a son,
OF husband OF a daughter OF a de-
cedent. a bishop in his ecclesiastical
capacity for religious uses within
this state. or a city or town for Gem
etery purposes; and every charitable,
educational or religious society OF in.
tuition other than one created and
existing under and by virtue Of the
laws Of this state and having its prin.
cipal Office herein. that shall receive
In trust or otherwise a legacy OF dis.
tributiFe share consisting Of OF arts
ing from real estate within this state
or any interest therein owned by such
decedent at the de Of his death. and
passing BY will the laws Of descent.
OF a decree Of court in this state. or
that shall receive in trust OF other
wise . legacy OF distributive share
consisting Of OF arising from personal
estate OF any interest therein 50 pass
The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1913-03-05
NO. So.
AN ACT TO AMEND SECTION sol
OF THE PUBLIC STATUTES, RE-
LATING TO CHARTER FEES. #

LAIiNG III CtAh En- FEES.
1t is hereby enacted by the General
Assembly of the State of Vermont;
Section 1. Section sol of the Pub
lie Statutes is hereby amended so as
to read as follows
Sec. sol. When articles of associa-
ton are transmitted to the secretary
of state pursuant to chapters 1877 or
1879. there shall be transmitted there
with he sum of twenty-five dollars,
IL such articles do not provide for
capital stock. II such articles pro-
vide for capital stock, there shall be
so transmitted ten dollars, If such
capital stock does not exceed five
thousand dollars; twenty-five dollars,
IL such. capital stock exceeds five thou,
sand dollars and does not exceed ten
Thousand dollars: and If such capital
stock exceeds ten thousand dollars,
he fees specified in the preceding sec.
ton. shall apply. If such articles are
not recorded by the secretary of state,
but are returned to the parties trans
hitting them, such fee shall be re-
turned.
Sec. g This act shall take effect
from its passage.
Approved November 10. 1912.