Year: 1864

herein contained shall be construed as exempt ing the stock in any of said corporations, owned or held by persons residing within the state, from taxation in the manner nov by law provided; and said cashiers, secretaries, treasurers or clerks shall make to the asses sors of the several towns of this state the re- turns required by any existing law.

 Sh0. 6, The secretary, treasurers or clerks of the several insurance companies chartered by this state, and conducted in whole or in part upon the plan of mutual insurance, shall, on or before the tenth day of October in each year, make returns and statements. under oath, to the comptroller of public accounts, of the total amount ofcash capital, either inyes. ted or on deposit, belonging to said compa- nies respectively, on the first day of October in that year, being the proceeds of insurance upon the plan of mutual insurance; and it shall be the duty of each of said insurance companies to pay to the treasurer ofthis state for the use of the state, on or before the twentieth day October in each year, sum equal to one and one-half per cent. on it's said capital, the same to be in lieu of all other tax es upon such capital, except any and all real estate held by such company over and above what may be necessary and used by such com pany for the transaction ofits appropriate bu- siness.

 SEc. Every person who shall act as agent in this state for or on behalf of any corpora tion, company or association, organized, char tered, or associated, under the laws of any other state in the United States, or out of it.. to effect insurances in this state against loss or injury by fire or water, or upon lives, and every person who shall act as an insurance broker in this state in procuring such insuran- ces, or who shall in any way be engaged in soliciting. obtaing. receiving or forwarding applications for such insurances, shall annu- ally, within the first te n days of October in each year, while SC acting or engaged make a return, under oath, to tho comptroller of public accounts, of the amount insured by or through him, as aforesaid, in this state, du- ring the year ending on the first day of said month October, and of the amount of premi- ums received and assessments collected on account of such insurances during said period. Such return shall contain the name and loca- tion of each company in which insurance shall have been obtained as aforesaid the amount of such insurances in each company, and the amount of premiums received and as sessments collected on account of such insu rance. The person hereby required to make such return shall, on or before the twentieth day of October in each yea;, pay to the treas- urer of this state, for the use of the state, sum equal to two per cent. on the gross amount of such premiums and assessments during the year ending on said first day octo- Der in each year; p1'orided, however. that if such person be a broker or agent for any life insurance company organized under the laws of any other state within the united states' which imposes tax under reciprocal law upon the business of life insurance companies whose charters were derived from the legisla- ture of this state, he shall pay, on the busi- ness of life insurance transacted by him, such tax as may be imposed under the reciprocal law of this state of 1864, entitled "An Act concerning Foreign Insurance Companies" which act is hereby declared to be in full force and effect in respect to such life lnsu. rance; and such payment ehal! be !n heu ol other taxes imposed on such life insurance companies by this section. .---- - SEQ. s. The secretaries, treasufor0, s"P0rin tendents, or managers of the several express companies now or hereafter doing business Tn this state, shall, on or before the tenth day of October, A. D., 1864, and within the first ten days of October in each year thereafter, make out, under oath, and deliver to the comptroller of public accounts, true and full statements of the gross amount of express charges paid to said companies respectively, at each of the offices or places of doing business of said re- spectiye companies within the limits of this state. And each of said express companies shall, within the first twenty days of October, A. b., 1864, and within the first twenty days of October in each year thereafter; pay, or cause to be paid, to the treasurer of this state, for the use of the state, one per centum ot the gross amount of all express charges paid to Such company within the limits of the state, during the year preceding the first day of the month in which such payment IS herein re- quired to be made, which sum or tax shall De ID lieu of all other taxes upon the real and per sonal estate of said company used exclusively in its express business.

 SEC. 8. Every auctioneer and other person making sale by auction of property or estate, of whatever nature or description, and whether real, personal or mixed, shall within the first ten days of January, April, July and October, in each year thereafter, make out, under oath. and deliver to the comptroller of public ac- counts, & true statement of the gross amount of such auction sales made by him during the three months preceding the first day Of the month in which such payment is herein requl- red to be made, which sum or tax snail De Tn lieu of all other taxes upon the real and per- sonal estate of said company used exclusively in it's express business.

 SEQ 9. Every auctioneer and other person making sales by auction of property or estate of whatever nature or description, and whether real, personal or mixed, shall within the first ten days of October, A. D. 1864, and within the first ten days of January, April, July and October, in each year thereafter, make out, under oath, and deliver to the comptroller of public accounts, true statement of the gross amount of such auction sales made by him during the three months preceding the first day of the month in which such statement is herein requied to be made; and shall also. on or before the twentieth day of each of said months, cause 10 be paid to the treasurer of this state. for the use of the state, one per cent. of the gross amount of all of such sales during the said three preceding months, the same to be paid out of any monies derived from such sales; pgopided, that nothing in this act con- tained shall extend to any sale by auction of property made by virtue of any sale, order, decree or judgment of any court, or made by virtue of any law respecting the collection of any tax or duty, either of this state or of the United States; or to any sale by auction of pro- perty belonging either to this state or to the United States; or made in consequence of any bankruptcy or insolvency under any law con cerning bankruptcies or insolvencies, or made in consequence of any general assignment of property or effects for the benefit of creditors; or made by or on behalf of any executor or administrator.

 SEC, 10. It shall be the duty of the board of equalization, now established by law, to examine and amend, or correct all lists ana statements returned to the comptroller Of public accounts, as herein required, in such manner as they may deem just and equitable. And in case any person required by this act to make returns to the comptroller of public

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