davidaulloa/AmericanStories huggingface dataset:
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
March 7. 1919
NO. AZ

AN ACT TO AMEND SECTION 1927
OF THE GENERAL LAWS, RE-
LAfING TO DOMESTIC MU-
TUAL FIRE INSURANCE COM
PANIES.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section +. Section 1927 of the Gen
eral Laws is hereby amended so as to
read as follows:
Sec. 1927. A domestic mutual fire in
surance company shall, in addition to the
tax assessed by the third preceding Sec
ton, pay a fax to the state, which is
hereby assessed at the rate of one per
cent on its surplus. such surplus being
the total admitted assets of such COM
pany, not including premium notes,
after making the following deductions
/. The necessary reserve for reinsur-
ance on all existing paid UP policies,
computed according to the laws of this
state, and fifty per cent Of premiums
paid in advance on mutual policies in
force, and certified to the commissioner
of taxes by the insurance commissioner +;
situated in this state, or elsewhere:
III. AL undQJusteQ OF unpaid Chains
for losses;
w. Taxes assessed upon real estate,
but not paid; and
V. All other accrued liabilities, in
Guiding current expenses.
Such tax shall be paid annually in the
month of February and shall be based
upon the condition of such company on
the last day of December next preced-
ing.
Approved Marcl, 26, 1919.
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. 46

AN ACT TO AMEND SECTION 1898
OF THE GENERAL LAWS, RE
LATINO TO THE ASSESSMENT
OF ANNUAL LICENSE TAXES.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section l. Section 1898 of the Cen
eral Laws is hereby amended SO as to
read as follows:
Sec. 1898 A corporation subject to
the payment of the annual license tax
and having capital stock or deposit of
fifty thousand dollars or less is hereby
assessed an annual license tax of ten
dollars, and for each fifty thousand dol
lars or fractional part thereof of CAPT
tai, stock or deposit in excess of fifty
thousand dollars, five dollars; but such
an annual license tax, except as other
wise provided in this chapter, shall not
exceed one hundred dollars.
Approved March 10, 1910.
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. AZ

AN ACT TO AMEND SECTION 1867
OF THE GENERAL LAWS. RE
LATINO TO CHARTERS OF DO
MESTIC CORPORATIONS, ES-
TABLISHINC THE FEE PAY
ABLE FOR AMENDMENT
THERETO.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section I. Section 1867 of the Gen
eral Laws is hereby amended so as to
read as follows:
Sec. 1867. If the charter or articles
of association of corporation are
amended so as to increase the capital
stock, the fee payable shall be sum
not less than five dollars and equal to
the difference between the fee required
for the amount of capital stock before
such increase and the fee required for
the total amount of capital stock per-
mitted after such increase. If the char
ter or articles of association are
amended, but the amendment does not
increase the capital stock, the fec shall
be FIVE dollars.
Sec. 2. This act shall take effect
from its passage.
Approved February II, 1910.
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
LATING TO LEGALIZING DE-
FECTIVE OR INVALID ABB

1t is hereby enacted by the General
Assembly of the State of Vermont;
Section l. Section 7S6 of the Cen
eral Laws is hereby amended so as to
read as follows:
Sec. $50. If an abstract of individual
lists is not lodged in the town clerks
Office; or il an abstract is not lodged
therein within the time prescribed by
the second preceding section; or if a
defective abstract is lodged therein
within the time so prescribed, or sub
sequent thereto; or if a defective notice
or no notice is given under the pro-
visions of the second preceding section;
or if such abstract is otherwise defcc-
tive or invalid; or if the listers do not
meet at the time and place specified in
such notice. they shall, on or before the
first day of February next ensuing,
make in proper form and lodge i'll the
town clerks office valid abstract or
correct any defective one heretofore
lodged therein, or perform any act
heretofore omitted which is necessary
to render such abstract valid.
Sec ,. This act shall take effect
from its passage.
Approved March !, 1910
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

AN ACT TO AMEND SECTION zSr
OF THE GENERAL LAWS, RE
LATINO TO OMISSIONS IN
GRAND LIST.
" is hereby enacted by the General
Assembly OF the State Of Vermont;
Section J.. Section 78I of the Cen
eral Laws is hereby amended so as to
read as follows:
Sec. 78I. If the listers. prior to
December fifteenth, learn that real or
personal estate are omitted from the
inventory of a person returned in such
year or that person has failed to re-
turn an inventory for such year, they
shall notify such person in writing; and,
it he fails to return an inventory with
in ten days thereafter. the listers shall
act as provided in the preceding sec
q ton; and taxes shall be assessed and
collected upon such grand list as is
provided for the assessment and collec-
ton of other taxes. When the list of a
person has been made under the pro-
visions of the preceding section as here
IN provided. he shall be notified there
of by the listers on or before six days
from the day OH which the listers will
meet to hear grievances of such person,
by written notice delivered to him per-
sonally, or LETT at his last usual place
of abode, if a resident, or if nonresi-
dent. mailed to him at his last known
residence. In case of corporation,
the notice shall be delivered or mailed
to the officer whose duty it is to make
the inventory. Such notice shall be in
writing and signed by the listers, set
ring forth their doings in respect there
|of, the time and place at which they will
thereafter meet to hear the taxpayer
therein named who is aggrieved by any
of their actions relating to his list
and that, unless cause to the contrary
lis shown within the time named in such
notice. such list will become the grand
list of such person for the year begin
ming on the first day of the preceding
April
Approved March I, 1910.
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. So

AN ACT TO AMEND SECTION So
OF THE GENERAL LAWS, RE
LATINO TO BOND BY TAX
PAYER APPEALING FROM A
DECISION OF THE BOARD OF
CIVIL AUTHORITY.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section I. Section 852 of the General
Laws is hereby amended so as to read
as follows:
Sec. 8s2. Whenever All appeal is
taken to said commissioner under the
provisions of the tenth preceding sec
ton, the appellant shall pay to said
commissioner, for the use and benefit
of the state, fee of three dollars and,
if the appeal is taken by a taxpayer,
he shall file with said commissioner a
bond in the sum of fifty dollars condi-
toned for the payment to the town of
its intervening costs in the event such
appeal is dismissed or the action of the
town in assessing the taxpayer is sus-
tanned in whole or in part
Approved April 8, 1919
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
and fees allowed by law for the collec-

and fees allowed by law for the collec-
ton OF delinquent taxes.
Sec. 4. a town which prior to the
date on which this act takes effect has
voted to avail itself OF the provisions
OF sections S67 TO 81 of the General
Laws and which has not voted to rcscind
such action, and a town which at the
annual town meeting i'll nineteen hun
drcd and nineteen votes to avail itself
OF SAID provisions, may at the annual
meeting i'll nineteen hundred and nine
teen vote to take advantage OF the pro-
visions of this act Notwithstanding the
warning for the annual town meeting
in nineteen hundred and nineteen con-
tains no specific article for that purpose.
Sec. 5, This act shall take effect
from its passage.
Approved February p. 1910,
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. As

AN ACT TO AMEND SECTIONS
1921 AND 1888 OF THE GEN
ERAL LAWS RELATING TO
TAXATION OF DEPOSITS OF
TRUST COMPANIES, EXEMPT
ING CERTAIN MUNICIPAL
SECURITIES FROM TAXATION.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section I. Section 1881 of the Gen
eral Laws is hereby amended so as to
read as follows
Sec. 1881. A domestic savings bank
or savings institution doing business
herein, shall annually pay tax to the
state which is hereby assessed at the
rate of seven-tenths of one per cent
upon the average amount of its deposits
and accumulations after deducting
therefrom the average amount not cX
ceeding ten per cent of its assets invested
in securities of the United States; the
average amount of the assessed valua-
ton OF the real estate owned by it and
the average amount of its assets i'll
vested in notes. bonds or orders issued
as evidences of Indebtedness for money
loaned to the state, a county, town,
town school district, incorporated school
district. village or incorporated fire dis
trict of this state at rate of interest
not exceeding five per cent per annum,
provided, however, that cooperative
savings and loan association organized
under chapter two hundred and twenty
nine shall be exempt from such taxa
ton.
Sec. 2. Section 1888 of the General
Laws is hereby amended so as to read
as follows
Sec 1888 A domestic trust company
or savings hank and trust company
doing business herein shall annually pay
tax to the state, which is hereby
assessed at the rate of Seven-tenths of
one per cent upon the average amount
of its deposits, including money received
as trustee under order of court and de-
posted in its interest department, after
deducting therefrom the average amount
not exceeding ten per cent of its assets
invested in the securities of the United
States, and the average amount of its
assets invested in notes, bonds or orders
issued as evidences of Indebtedness for
money loaned to the state, county,
town, town school district, incorporated
school district village or incorporated
fire district of this state at rate of
interest not exceeding FIVE per cent per
annin.
Approved March IL. 1919
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. IS
AN ACT TO AMEND SECTION SlS
OF THE GENERAL LAWS, RE
LATING TO RETURN OF ABB
STRACT OF GRAND LIST.

AN ACT TO AMEND SECTION SIS
, OF THE GENERAL LAWS, RE
LATING TO RETURN OF ABB
STRACT OF GRAND LIST.
1t is hereby enacted by the General
Assembly of the State of Vermont
Section I. Section 8I8 of the General
Laws is hereby amended SO as to read
as follows:
Sec. sr& Listers shall annually, on
or before the fifteenth day of June,
make and deposit with the town clerk
an abstract of the grand list of such
town in the following FORM and on or
before the fifth day of July annually, a
like abstract shall be made by the ap-
praisers for unorganized towns and
cores and be deposited by them with
the county clerk of the county in which
such town or gore is situated:
STATE OF VERMONT
Abstract of the grand list of the town
of ..:........, for the year 70. 80.
Total appraised valuation of real
estate for taxation .........
Total appraised valuation of per-
sonal estate for taxation .........
3 Total deductions for debts owing
4 Total appraised valuation Of real
and personal estate for taxation .........
5 One per cent of the total appraised
valuation OF real and personal estate
s Total appraised valuation of tax
able polls .........
7 Total grand list ...........
We certify that the above is a true
abstract of the grand list Of the town
Of .........., for the year 10. =, and of
the total amount of deductions made
from the list of taxpayers therein on
account Of debts owing.
Given under Our hands at .......
aforesaid on this ...... day of ....,
49,.
Listers Cor Appraisers).
Town (or County, Clerks Office
l hereby certify that have examined
the grand list of this town for the year
10. E, now on file in this Office, and that
the foregoing abstract is correct; and
that such abstract is incorrect in the
following particulars:
Attest,
Town Cor County, Clerk.
Sec q This act shall take effect
from its passage.
Approved February II, 1910
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. so
AN ACT TO AMEND SECTION Il64
OF THE GENERAL LAWS. RE
LATINO TO THE GRANTING
OF PEDDLER'S LICENSES.

OF PEDDLER'S LICENSES.
1t is hereby enacted by the General
Assembly of the State of Vermont:
/ Section I. Section 1854 of the Gen
eral Laws is hereby amended SO as 10
read as follows:
Sec 1864. A license granted as here
in provided shall expire on December
thirty-hrst of the year i'll which it is
issued
Sec. 3 Licenses issued after January
first, nineteen hundred and nineteen,
and prior to the date this act takes
effect are hereby null and void. A per-
son who has applied for and received a
peddler's license since January first,
nineteen hundred and nineteen, and
prior to the passage of this act, may
apply to the commissioner of taxes for
a refund of such per cent of the license
fee as the unexpired term of the license
bears to the entire time such license
would have been in force in case such
license had not been declared null ard
Ivoid as hereinbefore provided, and said
commissioner shall certify to the audi
tor of accounts the amount due said
licensee and said auditor of accounts
shall draw all order in payment there
of; or said licensec may, in lieu of ap-
plying for refund of the license fee
paid as hereinbefore provided. apply
for pcddlers license. and said appli-
cant shall thereupon be entitled to a
credit for the fee paid since January
first, nineteen hundred and nineteen. and
prior to the passage of this act
Sec. 3. All licenses issued during the
year nineteen hundred and eighteen
shall continue in force for the term of
one year from their respective dates OF
issue, unless sooner suspended or re-
voked.
Sec. !. A person holding a pcddlcr's
license granted during the year nine
teen hundred and eighteen may apply
to the commissioner OF taxes for a re-
newal thereof for the unexpired term
of the license year ending December
thirty-frst, nineteen hundred and nine
teen, and the fee for such renewal, if
granted, shall be such per cent of the
license fee for year as the unexpired
portion of the license year bears to the
entire license year
Sec 5. This act shall take effect
from its passage.
Approved February rs, 1910.
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

1t is hereby enacted by the General
Assembly Of the State of Vermont:
Section l. Section 97I of the Gen
eral Laws is hereby amended so as to
read as follows:
Sec. S7I. The selectmcn shall, on or
before May fifth. place such poll tax
bill in the hands of the collector of town
taxes, who. except as hereinafter pro-
vided, shall forthwith collect the same
in the manner provided for the collec-
ton OF town taxes placed in his hands,
and pay over the taxes collected to the
town treasurer. Said collector shall re-
ceive one per cent of such poll taxes,
unless otherwise paid by the town
Sec. 2. Section 875 of the General
Laws is hereby amended so as to read
as follows:
Sec. 87s. In town taking advantage
of the foregoing provisions, the town
clerk shall, within twenty four hours
after such vote is taken, notify the COM
missioner of taxes thereof, and of the
time voted by such town within which
such taxes are to be paid, and said COM
missioner shall. upon receipt OF such no.
tice, prepare. procure and furnish such
town a book for its use in making I'D
such poll list
Sec B. Section 81 OF the General
Laws is hereby amended so as TO read
as follows:
Sec. 81. a town may vote to avail
itself of the foregoing provisions at
any meeting thereof duly warned for
that purpose; and having so voted, poll
taxes shall thereafter be assessed and
collected as hereinbeforc provided until
the town shall vote TO reScind such
action. at n meeting duly warned for
the purpose of voting on such question.
A town having voted to avail itself of
the foregoing provisions. at any meet
ing thereof duly warned for that pur-
pose may vote to shorten the time with
in which poll taxes may voluntarily be
paid. provided that in no event shall
the taxpayer have less than fifteen days
from the date of giving the notice as
required by law in which to make volun-
tary payment. If town votes to
shorten the time within which poll taxes
may voluntarily be paid, the collector
shall proceed at the expiration of the
time limit to collect the delinquent
taxes in the manner provided by law
for the collection of delinquent taxes,
and shall be entitled to the commission,
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

LATlNG TO RETURNS 10 rs
MADE By TELEPHONE CON-
P.ANlES.
1t is hereby enacted by the General
Assembly of the State OF Vermont
Section /, Section 1920 OF the Cen
erai Laws is hereby amended SO as to
read as follows:
Sec 1920 \ person or corporation
owning or operating telephone line
within this state shall annually, on or
before the fifteenth day OF September.
make returns to the commissioner of
taxes of the amount of the entire gross
and net earnings of such corporation.
for the year ending on the thirtictl day
OF June next preceding, upon such tele-
phone line within this state. Such re-
turns shall contain brief description
of all real and personal estate. trans
mission lines and equipment located
within this state; 4 statement showing
the terminals of all such lines the num-
her of poles per mile thereof, the Num-
Der of wires carried upon such poles,
the mileage of such wires, the size and
character thereof, or SO much of such
data as shall. by said commissioner, be
deemed necessary or convenient IN the
appraisal of such property; the amount
and value of its capital stock; the
amount of its surplus and undivided
profits, if 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;
the market value of all its stock and
bonds; the amount of dividends, interest
or Indebtedness paid annually or semi
annually; and all stocks, bonds, securi-
ties and surplus held by such person or
corporation within this state, or so much
of said data as shall by said commits
soner be deemed necessary or con-
venient in the appraisal of such prop
crty.
Approved March 7, 1910
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. 40

AN ACT TO AMEND SECTION o4o
OF THE GENERAL LAWS, RE-
LATING TO ASSESSMENT OF
TAXES IN UNORGANIZED
TOWNS AND CORES.
1t is hereby enacted By the General
Assembly of the State of Vermont:
Section l. Section o4o of the Cen
eral Laws is hereby amended so as to
read as follows:
Sec. o4o A state tax of one dollar
and forty cents on a dollar is hereby
annually assessed upon the grand list Of
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. 81
AN ACT TO ENABLE THE STATE
OF VERMONT TO ISSUE BONDS
FOR THE PURPOSES THERE
IN NAMED

AN ACT TO ENABLE THE STATE
OF VERMONT TO ISSUE BONDS
FOR THE PURPOSES THERE
IN NAMED.
1t is hereby enacted by the General
Section I. The treasurer of the
state is hereby authorized to prepare
and issue in the name and on behalf of
the state negotiable bonds to an amount
not exceeding one million and five hun
bred thousand dollars, for the purpose
of retiring outstanding notes issued in
accordance with the provisions of num-
Der hfty-six of the acts of nineteen
hundred and seventeen and for the pur-
pose of making payments in accordance
with the provisions OF All act of the
general assembly Of nineteen hundred
and nineteen entitled "An act to provide
state pay for drafted men and for
women in the military or naval service
of the United States approved March
70. 1910
Sec 2 Such bonds shall be desig-
mated as the Vermont State Loan Of
1910, shall be issued in coupon form,
payable to bearer, i'll the denomination
of one thousand dollars each, shall be
payable in equal annual payments, the
first of such annual payments to be
made not later than one year after the
date of such bonds. and the last not
later than thirty years after such date
and shall bear interest at rate not en-
ceeding four and'a half per cent per
annum, payable semi-annually. The
principal and interest of such bonds
shall be payable in gold coin of the
United States of America of the present
standard of weight and fineness, at the
Office of the state treasurer in Mont
pelier, Vermont, or at Boston, Massa-
chusetts. or New York, New York, as
may be determined by the treasurer
Such bonds shall be signed by the
treasurer and countersigned by the
secretary of state and auditor of
accounts, and shall bear the seal of the
state; and such bonds shall be regis
tered in the office of the secretary of
state, in compliance with section five
hundred forty-seven of the General
Laws. The interest coupons thereon
shall bear the fac simile signature of
the treasurer. Such bonds shall bear
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

1t is hereby enacted by the General
Assembly of the State of Vermont:
Section 1. Whenever it appears that
all estate, or any property or interest
therein, is or may be subject to tax
imposed by the provisions of chapter 4g
of the General Laws, the probate court
at the time of the appointment of the
appraisers of such estate, or at any
other time thereafter may, and OH mo-
ton of the commissioner OF taxes, shall
designate an additional appraiser to
represent the state. Such additional
appraiser shall join with the other ap-
praisers i'll making an inventory and ap-
praisal of such property, and i'll case he
fails to agree with such other APP
praisers as to the appraisal, he shall file
separate report with the probate
court.
Sec. 2. An appraiser appointed in
accordance with the provisions of this
act shall receive three dollars a day
for the time necessarily spent i'll max
ing such appraisal and his necessary cx-
penscs incurred therein, TO be paid by
the auditor of accounts on the certiti-
cate of the Judge of probate that such
services have been rendered and that
such compensation and expenses are
fairly due
Sec. 3. This act shall take effect
from its passage.
Approved February Fl, 1910
Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23
NO. 48

AN ACT TO AMEND SECTIONS
1000 AND 1904 OF THE GEN
ERAL LAWS, RELATING TO
ENTERTAINERS AND TAX
ABLE TRANSFERS AND EX-
EMPTIONS THEREFORE,.
1t is hereby enacted by the General
Assembly of the State of Vermont:
Section I. Section 1000 of the Cen
eral Laws is hereby amended so as to
read as follows:
Sec. 1000. Every person other than
the father, mother, husband, wife, lineal
descendant, stepchid, child adopted. as
such during his minority in conformity
with the laws of this state, child of a
stepchild or of such adopted child, wife
or widow of son, or husband of a
daughter of decedent, bishop in his
ecclesiastical capacity for religious uses
within this state, or city or town with
in this state for cemetery purposes, and
every charitable educational or religious
society or institution other than one
created and existing under and by virtue
of the laws of this state and having
its principal office herein. that shall re-
ceive in trust or otherwise legacy or
distributive share consisting of or arts
ing from real estate within this state
or any interest therein owned by such
decedent at the date of his death, and
passing by will, the laws of descent, or
a decree Of court in this state, or that
shall receive in trust or otherwise a
legacy or distributive share consisting
of or arising from personal estate or
any interest therein so passing from
such decedent who at the date of his