Newspaper Page Text
W ATCHM AN-SUPPLEMENT.
Laws of Vermont. Public Act$ dtttgnattd for puUication in tk$ neteapttpert by the Sccrctary of State. No. i, An act to provide rcvenue lor the payment of ttaic expenset. hls hereby enacted by the General Assembly o( the State of Vermont: SicriOM t, Kunds (or the paymcnt of state expenset ihail be ralsed by dircct state taxes upon the corjtorate tranchlse or butmesi In thls state of railroad, Insurance, guaraniee, express, telegraph, telephone, steamboai, car Bnd transportatlon companies, savings banks, savings laatltutlons and trust companles as provided in this act. anl ahall be payable In money to the atate trcasurcr for the use of the tate, COMMISSIONKR OP ITAT1 TAXI1. Sbc f . The governor, in the year tBSi and blcnnl ally thereafter, shall appolnt. with the advice and con tent of thesenatc. a commlssloner of state taxes whose term of office thall commcnce at the tlme of hfa appolnt ment and contlnue until hii tucccssor la appolnted, Vaoanclea In such office thall be filled by the governor. He shall report hlennlally to the general assembly, and hls report hall be printed with the Vermont state cfli ceri reportt. Such commissioner shall receive from the Slaie trcasury an annual salary of one thousand dollart and hfi nccesary expense fncurred In the dis charge of hii duties; but no account for clerk hire, fucl, lighta or reot shall be allowed to such ofticcr, RKTURN. Stc i The commissioner of atate taxes ahall aend by maif, or otherwlse furnlah to the princlpal office of each corporation, company, person or persons requlred by thit act to pay a tat to the atate, and to auch agents in thls state of forelgn insurance companles aa do not make returna to other agents In thit atate. blanka in triplicatc ao fortnuUted as to rcqutre a statemenl of all factf aecessary to determlne the amount of each annual or semi-annual tax to be paid by auch corporatioa, company, person or pcrsons. Sbc 4. Kvery corporation. company. pcraon or pcr sons, requlred by thit act to pay a tax to the atate. and the agents of forclgn insurance companiea speclfied In the preceding tection, shall cause auch blanka to be filled out with a full statement of all matters thercln required, and with full answers to atl Intcrrogatoriea therein contalned, and thall cause the tame to be re turned as provided In the following section. Such blanka ao filled out shall be stgned and sworn to by the treasurer, cashier, or chief financial officer of the cor poration, company, or by the person or pcraona making the return, Sac 3. Hlanks filled out and sworn lo as provided in the preceding aectlon, shall be returned, one eopy to lhe commlssloner of state taxes and one copy to the nate trcasurcr, annually In the month of Fcbruary for the year terminating with the last day of Dcccmbcr next prcceding, or seml-annualiy in the months of Kebruary and August for the seml-annual pcrlod terml naiing with the last day of December or June next pre ceding, rcsprctively, accordlng to the tubscquent pro Tlsions of thls act and one copy thall be retalned by the corporation, company, person or pcrsons maklng such returns. FATMRNT OF TAX. Sac. 6. At the tlme of maklnjj a return the corpora. tlon, company, person or pcrsons makinff the same. except aifents of forei)to Insurance companies, sball forward to thc atate treasurer the amount of the annual or seml-nnnual tax for the period covered by such re turn. Each annual tax due from foreign insurance compames shall be pald by such company to the state trcasurcr withln the tlme limited by this act. r-BNALTIBS. Src 7. A corporation, company, person or pcrsons whose dutles it ls to make return to the commfssloner of state taxes, who fails to do so withln the lime re- aulred by thls act shall forfeit to the state one hundred ollari for each day's ncglcct to make such return. Src 8 A corporation, company, person or pcrsons faihna; to piy thc amount of any annual or seml-annual tax within the time required by this act, shall fnrfelt to the state thc sum or one hundred doltars for each day's neptect tu pay the same after the cxpiratlon of the tlme limited by law. bac 9. lf a foreifrn Insurance company, or anagcnt of 1 forelirn insurance company, falls to make return as requlred by this act, or If a foreign Insurance company fails to pay a tax to the state as required by thls act, thecoinmissinncrof state taxes stult notiiy the insurance coinmlssioncrs of this state and such com mlssloners shall thereupon rcvoke the licene of such company to do busincss In this state, and thall revoke the Itcenses of all aeents of such company In thls state; and notice and publication of such revocation shall bc made In the same manncr as nrondcd Incaseof a revo cation undcr ctlon 3611 of the reviscd laws. Ssc to. Taxes and penaltics Imposed by thls act shall be recovered with costs In an action of debt brought In the name of thc state. The commUsioner of state taces shall caute tuch sults to be institutrd withln thlrty days after default in maklnjr a retuin or palngatax. Jheamountot penalttes accrued up to the time of triat may be recovered in such sult. Ilut If the commissioner is satlsticd tliat default was owlng to the fallure to recclve blanksorolhcrunavoidablccausc he may remit the penaltics accrued and extend the time for makinff the return or paylng a tax not cxceed Ing thirty dajs, RAtLROADS. Src. it, Every corporation, person or persons own intforoperating a railroad lit this state wht.her as owner, fessec, rcceiver, trustee or otherwlsc, shall pay a tax to thc state on the entlre grois earnlngs of sucfi pailroad, if such railroad is situated wholly within the state If su4.l1 railroad ls situated partly withln and partly without the state the tax shall be upon such propurtion of the entire crosa earningj of hucli railroad as the mileat;e of tralns run In this ttate bears to the roileae of all the tralns run on the entire raain line of the ruad Sc. ta. Thc tax upon such earnings shall be rated according to the varnmRS per mile of road In this state, and Is hercby asscsscd ut the rate of two per ccnt on the tirtt two thousand UoIIarsa mlle or to'al carn Ings if less thai that sum; at the rate of three per cent on Lhe tirat thousand or part thereof ubovc two thou saod dollars a raile; at the rate of four per ccnt on the firat thousand or part thereof above thrce thousand dol lars a railc: and when the carmntrs exceed four thous. sand dollars a mile, at the the rate of five per cent on all earnintrs kboe that sum, Sec. 13. bucll tax shall be payablc one-half seml- annuauy in ine monins 01 rcDruary ana August anu thall be based upon the Kross earninRS durmg the slx months terininating with the lat day of IJeteraber or june ncxi pr?ccaing. Sitc. 14. When a railroad ls operatcd jn this sute ffSicc of such railroad or holder of tuch c or.tr acris the case may be; and the sald tax shall be charL'ed against and deduaed from any paymentsdue or to become due iue icssor 01 sutn ranroaa, or person, persons or cor. poration granting such contract, as the case may bc. on account of sucll lease or contract nnlru in tl. nr... vislonsof such lease or contract it isstipulated other- IKSL'KANCK COUPANIR. Src 15. Every home or fore gn Insurance company or iruarlinlee comnanv rlnini huiina. n h.. ahaU pay a tax to the state, whlch ls hercby assessed, at the rate of twopercent per annum on the cross amount ui piEiuiumi iiMiMiutniicoiiKiea in ineir Dusiness ln this state. Such tax shall be payable annually in lhe month of Kebruary, and shall be based upon the business of such company durinp the year terminatlni: wtth the last day of Dcccmbcr next prcceding, bBC. 16. Every hfe Insurance company Incorpor.itcd bythls state shall, in addltion to thc tax asscsscd by tke preceding section. pay a tax to the state which is hcreoy aiuesscd at the rate of one-half of one per cent annually on all surplua over and above the neces sary reserve computid at four per cent on all cxistlng policies. The value of the real eMate owned by wch insurance company shall be deducted from the surplus. Such tax shall be payablc annually as provided In the preceding section. Src. 17 In determinlng the amount of tax to be assessed under the provisions of section fifteen, thcre shall be deducted from the full amount of premiums and asscssments, unused balances on notes taken for premiums on open policies, all sums paid for return premiums on cancelled policies, dividends to pohcy holders, and sums aciualjy paid to other insurance compames incorporalcd under the laws of the state, or to the agents within thls state of forcign compames for re-fnsurance on nsks, for which a tax on the prcmium would be due had no re-fnsurance bcen cflectcd. 1'ro vided, that nothing in thls tection shall be to con strued as su allow dividends in scrip or otherwlsc in stock, routual or mixed compames to be considcred return premiums. EAVINCS BANKS, KAVINCS INSTITUTIONS AhD TRCST C0M FANJRS. Sec. 18. Every savlngs bank and savings Instituiion Incorporated by this state and doing business liereln, thall pay a tax to the state which is hercby assessed at the rate of one-half of one per cent annually upon the average amount of 11s deposits and accumulations, de ducting therefrom the average amount of itsassetsln vestcd in real estate ovs ned by such corporation, and also amount, if any, of individual deposits in exce&s of fif. teen hundred dollars each, hsted to depositors ln towns ln this state where such depositors reside. Sec 19. Every trust company and " savings bank and tnm company ' incorporated by thls state and doinjf buslness hcreln thall pay a tax to the state, which ls hcreby asscssed, at the rate of one per ccnt annually upon the average amount of its deposits, In cludinir monev or securities receiicd aa tmu tin.u order of court or otherw isc. doductlng therefrom auch Ecrcentage as such inhlitutlon pays to the Onited tates government so long as such tax Is pald, and also the average amount of Its asiets Invested in real cstate owned by such corporation, and also amount, if any,of tndlvdu.il deposits ln excess of fifteen hundred dollars each, listed to depositors in towns ln thla ttate where such dcpoftitors reside. Src so. The tax assessed by the two preceding sec tlons shall be payable one-half seml-annualiy Fn the months of Kebruary and August, and shall be based upon lhe average amount of its deposits and accumu lations ln casc of savings banks, and the aerage amount of its deposits In case of trust companics and "savings banks and trust companles," during the six months termlnaiing with the last day of Dccemberor June next preceding. No other tat shall be assesscd on such deposits or accumulations In case of savings banks, or on such deposits ln case of trust compames and "savings banks and trust companies," or against the depositors on account thereof, except Individual depoMis cxceeding In the aggregate fifteen hundred dollars. EXPKKSS, TKLKGKAr-ll AND TRt BPHONE COMPANIES. Sec st Every corporation, joint stock company, person or persons doing exprcss buslness ln this state shall pay a tax lo the state which ls hcreby asCKsed at the rate of three per cent annually on the gross re celpts of their butincss transacted ln thli state. Sec a. Every corporatioc, joint stock company, person or persons doing telegraph buslness ln this atate shall pay a tax to lhe state which is hercby asseaaed at the rate of three per cent annually on the gross receipla of thelr buslness transacted In thla tute Sec 23. Every corporation, Joint stock company, person or persons doing telephone buslness ic this 'ttate, shall pay a tax to the state whlch is hcreby asessed at lhe rate of three per scnt annually on thc f'jott rcccipts of all their buslness In thls state, Includ og sums received for rental of Instruments, liut there thall be deducted from such gross reccIp(2"(hV amount paid by such corporation, company or persons to any telegraph company with whom they are con nected. Sec. 4 The tax assessed upon express, telegraph and telephone companiea or persons doing such Dusl. dcss shall be paid one-half seml-annualiy io the months of Fcbruary and August and shall be based upon the buslness for the slx months ending with the last day of Dcccmbcr or June next preceding, BTEAUUOAT, CAR, ANU TNANBFORTATIOH COSIPAHIES. Sec ts Every steamlKtat, car. or traniportation company Incorporated under the laws of thls state shall pay a tax to the state, which ls hcreby asscscd( at tbe rate of iwo per cent annaalty on the gross rccelpts of all thelr buslness. Such tax shall be pald one-half seml-annualiy ln lhe months of Kebruary and August, and shall be based upon lhe gross recelptsof such tuil. nesaduriogt e slx months terminating with the last day ot IJecember or June next preceding FOWER OF C 'MMlfcSIQNBIt TO BXAMINR AND RR-ASSRSS. Sac a6. lhe commlssloner of ttate taxes may ex amlneupon oath any olhcer, agent orclcrkofa cor poration or persons operating a railroad or doing exprcss, telegraph or telephone buslness ,n this stale, or of an insurance company doing buslness In this state, or of a saings bank, savlngslnstltution or trust company Incorporated by this atate and doing buslness hcrcin.orc.fa stcambnat, car or transportatlon com pany incorporated undcr the lawa of this atate and may examlne any book of accounia kcpt by such cor. poration, company or pcrsons, concernlng all niatters at to which inforination is required to carry out the purpoctof this act. Src. S7. Any such officer, agent or clerk who rcfusea to be sworn or to testify wiih refcrence to the mattersaato whlch lie Is requlred to tesHfy by the preceding tection, or who refuses to show tothecom missloncr such books of account, thall bt fincd not less than five hundred And not more than five thousand dollars. Src s3. If lhe commlssloner ot state taxea fmds that owmgto the Incorrectneaa of a return or 10 any other cnuse a tax pald la too amall, he shall assess an additlonaltaxsumilcnt to covcr lhe deficlt, and shall fonhwith notlfy by mail the partics lo assessed. If tuch additlonalassessmentisnot pald within thlny days after notice as above, the corporation, company, or jKTton on whom It Is assesscd shall be liable to the same pennltlet at for neglect to paya teml-annual or annual tax. MODiriCATIONS Of fRVStNT tAW. Svc. 19. Keal and person al cstate used In operating a railroad or used In carrylng on exnrcis, leleiiraph or telephone buslness In ihis state, and real and personat estate owned by tteamboat, car, and transportatlon companies taxcdby this act, also stock In tteamboat, car and transportatlon companles, which companles are taxed by thls act, thall not hcreaftcr be sct in the firand list. and shall not be required to be stated In the nventorles requlred to be returned to listers by section 314 of the revlsed lawa. And listers ln making annual grand lists hereaftcr shall omit from the last quadrer. nial appralsal all real cstate racntloned In this section. Ilut ihis act ahall not be construed to takeout of the grand lists of tSSa or of any prcviuus ear, any prop erty Includrd in such llsts, or todlmtnisn theliablhty of any person to the paymcnt of taxca assesscd or to be assesscd on such lists. Src 30 Sectlonais9j to 3507 of the revlsed laws rclatlng to the taxation of savings banks, aavlngs In stltutions and trust companics are hereby repealed. This section shall lake clTcct on the twelfth day of Keb ruary, 1883 If a corporation neglects to pay the tax based on its deposits and accumulations lor the six months terminating with the last day of December, i88j, the payment of sald tax may be enforced In lhe tame raanneras If thls act had not bcen paxed, and tuch tax when collected thill be distributed among the towns In the manner now prov idcd by law. Src 31 Scctions 366a and 3663 ot thc revlsed laws relatlng to the taxation of express and telegraph com panics an! hcreby repealed This acclinn sl nll take effect on the first day of January, 1883. 1 hls act shall not effect the Iiabitily of companies and persons doing express or telegraph business to pay a tax to the state for lhe six months ending with the laM day of December, 188s, at the rate establlshcd by aald section 6C and 3663 In the tame manner as if this act had not Deen passed. Src 39. llie nrsi scmi-annuai period on whlch taxea assesscd by this act ahall be based, shall be the period commencing with the first day of January, 1883, and terminating with the thirticth day of June, 1BS3 The lirst annual pcrlod on which taxea assessed by this ast shall be based, shall be the pcrlod commencing with the hrst day ot January, 1883, and terminating Wltn tne lasi aay 01 icccmoer, iooj. RRrRAL Of TIIB RjUALIZlNO SiSTSM AND CHANGKS IN BXISTINO LAW MADE NECKSKARY BV BL'CH RRI RAL Skc 41 Sectlons 108 and lii of the revlsed liw are hereby amended by striking out the words"by the state equaliiing board" where they occur ln sald sectlons. , , ... Src tt Section ia8 of the revlsed lawa is hercbv amended by ttriking out lhe words "except In the casea provided In scctions av8 and 303 ln the last tw 0 lines saiu aecuon. Src. Section 11101 the reviscd laws la hercbv amended by striking out the words "state and county and by striking out the words "except as provided ln section 303," ln the fitth and sixth lines of said section. Src. 16. Section iu of the reviscd lawsls hercbv amended by striking out lhe words "and before lhe abrtract ol tiie list it returncJ to tne secrctary 01 state ' where the occur in said section, and by ttriking out the words'and abstract1 ln line live of said section, Src 37, When the general assembly atsessct a staie or county tax, the amount per capiu shall bc stated in the act asscssing such tax. When a tax is so votcd and when the county judgcs lay a tax undcr lhe provisions of section 1568 of the reviscd laws, lhe state or county trcasurcr shall apportion such tax among all the cities, towns, unorganiied towns and gores in the state or county as the case may be, according to lhe population respectively of tuch cities, towns, unor ganiied lowns or gores. aa determlned by thc United btatescensuslattcompleted before the passage of the act lajlngsuch tax,or before ltsascbsmcnt,lf assesscd by the county Judgcs Sec 38 llaving delermined the portion of the tax to be assessed against each city, town, unorganlted town or gore, the treasurer shall, within the time spcctfied by tlte act 1alng the tax or fixed by geaeral law, transmit to the mayor of each city, the selcctmen of each town and the tax commissioncrs for any unor ganized towns and gores, tubjcct to the tax, a warranl foritscollection.dirccted to the first constable or col lector of taxes for auch city. town or unorganUed place Bpccifylng lhe amount due from such city, town orunorganized place. Skc h. The ofTicerB of acltv. town or unoreaniird place, to whom such warrants are transmittcd, shall determinc the per ccnt of tax nccessary to ralse the sum called for by the warrant on the jfrand list of such j citv. lown or unorcanized nlace. takinir for such nur-! pose the grand Usi completcd next previous to the tax biLI for the colleclion of a tax of the per cent detennincd upon on sald list And thall dejiver such tax bill to the person appolnted in accordance with law to collect thc same j or lhe oflkers of towns or cities, to whom the warrants for the colleclion of auch tax are transmittcd, ahall draw an order on the town or city trtasury for thc amount of the tax, or may borrow the amount on lhe credit of the town or city. Sec 40 Section 9568 of lhe revlsed lawa Is hereby nmendcd by striking out the following words, "but the whole amount of tax ordcred to be to collected from a county in one year thall not exceed one cent on the dollarof the list of polls and ratable estate," and fnscrtlng In lieu thereof the following, "but the whole amount of tax ordcred to be so collected from a county ln one year shall not exceed fie ccnts per capita on the fwpulation of the county as determlned by the United States ccnsus latt completcd before the ahsessment of such tax src 41. bcctlons 390 to 307 inciusive, 310,313,33s. 354 355. 361 to 3C6 Inciusive, and 371 of the revised laws arv tiercuy rcicaic-u Skc ji. The Drovlsions of this act thall not affect county taxes assessed by tbe general ahaemblyat Its present scstiion. Src 43. So much of the charter of a corporation or company organiied under the laws of this state as ex empts such corporation or company from taxation to far as it confllcts with this act, ts hereby repealed, Sec. 44. This act, except sectlons thirty and thirty One. shall take rfferf from lt tww No. a. An act rcvismg, consolidating and amcndlng the laws relaling to the grand lit. It is hereby enacted, etc t I N VRN rOHIKS, HOW t-OKMUI ATED, SRC 1. The secrelan fif State kllall nnnn ilttf nn nr before lhe first day of March, lurnish at the expensc of invcntories sullicient in numbcr lo meet the rcquirc ments of this act, and in the mott convenlent lorm, with suitable interrogatorics, to contain, when filled, a full statement of all taxable property, real and per- undi, ui cdm id jiaycr in aaia town or City. oila blanka shall be so formulated bv the secretarv of state as to requireundcr oath, from each person and corpor- miiun buvii iuu uuuriuaiiun as 10 eacn ciass ana item 01 his taxable property, real and personal, as will enable the listers, atttr a personal examlnation of such prop erty, to appraisc It at rts true value ln money Src s. Said blank Bhall, beside other interrogatories 1 ciiuii cu iijt uic jjf vicuuiK ireuon, coniatn an interrog atory for a statement of the amount f raah nn hmrl and debts due or to become due from solvent debtors, ittviuuiuij ucjjuaii ui uaoKs uincr iuan savings DanKS, atory for a statement of thc value of debts due or 10 occome auc 10 nira irom insoivcnt debtors; an inter rogatory for a statement of the aggregaie amount of his deposits In cxccss of fifteen hundred dollars in all savings banks, savings Inmtutions and trust compames ln this state or elsewhere; an interrogatory for the statement by each taxpayer clalming a deductlon for its debts owing of the aggregate amount of his depoBits companies in this state or cKcwhere; an interrogatory for a statement of debts owing by him on account of whlch, he daims a deductlon, with thek name and residence of each Derson to whom each tuch debt I owing and the amount of each such debt.an interroga- lury jur a id(cuieiu uy cacn taxpayer wno mayciaim a deductlon on account of debts owing, of the amount of United States government bondt owned by him, and an Interroiratorv lor a statement bv each auch tatnaier of the amount of other stocka and bonds exempt from tax- ,iiifju uy mc iaws ui iini nate ownea oy nim SRC t Said Inventorles ahall a'.tn rnniiln thr 1n. lowingoath,"!, ,of , do solemr.ly swear (or arlirmlthat the above Is a full, true and correct nsi ana aescipiion 01 au my taxable property, both real and personal, and all property whlch should be set ln the list lo me. and ihat I hav ut ilnwn only such debts as I am uncooditlonally bound to pay, lo the amount of the deductlon clalmed. that mv answers to these interrogatories are correct, according 10 mr uc.i .iiun.cnjit, nu wtai t nave noi convc)ca or disposed of any property or estate in any manner, or creatcd anv debt for the purpose of evading the pro visions of law, or affccting ihe v alue and amount of my taxable estate, so help me fiod," (or "under the pains and penalllea of perjury') Sec 4. The secretary of state shall cause to be printed upon the back of lhe blank Invcntories this act, and such other portion s of the law rclating to the iuaiu uy ut me k'u n si aa ii e may tcieci. DISTR1BCTION Of INVRNTORIRB. Shc 3 The town cl rk of each town to whom su)(i btanks are furnished ahall, with the aid of the listers dlstribute at the annual racetlng of such lown one copy to each person liable to taxation ln the town, who fs prcsent at ihe meeting 'l he listers shall tend a copy of such blank by mat) to lhe princlpal ofticer of each corporation situated fn such lown or city who resides out of such town or city. if known to the listers, and 10 each non-resident taxable in tuch town or city, known lothe listera, except non-residents taxable only for real cstate ln such town or city. iutv ro pkocl'kr, nu and kxturn invrntokieb. Src. 6. Each corporation or person taxable ln a town or city (except non-residents taxable only for real cstate) who does not duly recclve a blank Inventory shall, before the hrat day of April, procure auch blank by apphcation to lhe liners or town or city clerk or In some other way, and shall on lhe first dayof April hll up sald blank aiyl make full answers to all the Inter Bogatoriet contained therein, and shall take and sub scnbe the oath contalned therein, and shall, if a resl dent, deliver such Inventory to the listers or either of ihem on personal demand or withln three days after wrilten notice therefor left bysuch listers or either of them at the last and usual place of abode of such tax payer in such town or city) and If a non-rcsldent shall forward such Inventory to such listers on or before the twentlethday of April The listers and all persons now by law authorlied to adminUteroaths may admin Ittcr lhe oath contained in lhe Inventory. Sec. . In case of corrxirationt. lhe nfhrer nn uhnm : It Is by law required that wnta thall be aerved, shall procure a copy of the inventory, and tuch corporation thall fill out such inventory by its prcsidcni or other princip.1 officer. In case of property belonging to a trustee, estates of deceaaed persons and guardians, and of property or estates not ln the care or pos&esslon of the owners, lhe inventory ahall be procured and tflled by the person who has charge of such property or to whom lhe property is by law taxable Skc 8 A person who is taxable for personal estate ln more than one town ln ihis state and who wishes 10 claim adeductlon for debts owing.thall insert only in the inventory returned in the town where he resides answers lo lhe Interrogatorics addrcsscd lo persons claimlng such deducllons Skc 9 The listers of each town and city shall on Ihe first dayof April proceed to take up such invcn tories, and make tuch personal cxamination of lhe property whlch they are required to appraise. as will enable them lo appraise it at Its true value in money LIST, HOW MADE WHRN INVRNTORV rROrRKIV FILLKD AND SWOHN TO. Sec 10 When an inventory ls property filled up, worn to and dclivcred.and in ihe opinlon of ihe listers contains full, true and correct answers to all the In terrogatorics therein, which Rvch taxpayer ls requlred to answer, and a full, true and correct statement of all theitems of property for which the taxpaer hlhng up such Inventory Is taxable, lhe listers shall complete lhe liatof auch taxpayer aa provided ln the six following sectlons. Src 11. The taxable personal cstate ttated in the inventory shall be appraised bythe listera at ila value ln monev on the hrst dav of Annlt and ih lUier ahjll appraise each Item ot such property at such tum as they would appraise the same in paymcnt of a Just debt due from a solvent dcbtor, havlng regard to the cur- renl value of such property, and the saies thereof, other than aucilon talct, ln the locality where It is situated. The listers may appraise debts due or to become due from Insoivcnt dcbtbfs at the valuation placed upon the same bysuch taxpayer, or miy examine lhe ta. payer under oath as tnsuch valuation and may appraise lhe aamc as they deem just. Ssc ts. The listers shall dedsict from the appraised value of such personal estate a sum equal to the cxccss, If any, of debta owing by such taxpayer over thc aggrc- gate amount of hh United States government bonda Instltutloni and trust companiea la thla ttate. orelse nd other stock t and bonda axemot from taxation bv whre lhe lawt of thli state. and lhe amount of hls deposits ln hii in mii" T(iia luaiiiuiivua, iiu iium viii(aii n in ti- wi imninit, biiu uii n ner cent of the balance as the list of the teriional ratatp of such taxpayer. Provided that no debt owing thall be taken Into con- siaeraiion in ciuinaiing sucn oeauction. unicsa tne. personai proncny. person clalmlng the deductlon states in hls invcolory ' Src. 3. The sccre'ary of state shall Inicrt ln thc the amount of such debt, and the name and place of I blank tax inventories requlred tobeformulaied brtilm, residence of the person to whom It is owing I an Interrogatory rrqulrlng the statement by each lax Ssc 13. A llabiliiyas ladorter or aureiv shall not payer, of the aggrcirate amount In excesi of fifteen bedcemed a debt owing for which a deductlon may be t hundred dollars of hii deposits In ssvlngs banks, clalmed under the provisions of lhe prcceding section I savings Inilltutlon and trust companles In the state or A llability on a Joint indcbtcdness shall, at to each of I elsewhere, on the first day of Apnl) and another Inter the persons bound, bcdeemed a dtbt owlng for only to I rogatory requlrlng the statement by each taxpayer much aa tuch pcraon would be obliged to pay If all lhe 1 claimlng a deductlon on account of debta owing, of lhe pcrsons jolntly bound wcre to pay cqual parts of tbe aggrcgate amount of hls entire deposits In savings debt banks, savings Instltutlons and truit companiea In thla Src 14. If taxpayer duly filling out, twearlng to , atate or elsewhere at such lime. and returnlng an Intcntory to the listers of the town And a taxpayer who does notentertn hls Inventory ln whlch he resldes Is taxable for person al cstate In I an answer lo aald last mentioned Interrogatory, shall any other town In the state and clatma a deductlon on 1 be allowed no deductlon on account of detits owing. account of debts owing, the listers of the town of his I Src. 4 H person having auch deposlta ln exces residence ahall ascertain.asprovlded In section twelve, 1 of filtecn hundred dollars tloes not Iruly state ln hls the amount of deductlon to whlch auch person ls Inventory the amount of auch depot,ita, he shall forfeit entltled, and shall first offaet auch deductlon against to lhe town In which he resides theainount of such ex the apnraiscd value of the pcrson.il cstate of such tax- 1 cesa, to be recovered by an action In lhe name of tbe payer ln the town of his residence; and if lhe amount town, with costs. of deductlon to whlch auch taxpayer la entltled la in t Src. 5. If a person makes a dcposlt In a savings caccss vi iut.ii vaiuc mc listers snan, at ine rcqueat 01 auch taipa)er, certify the amount of auchexcets to the listers of auch other town as the taxpayer may deslg- 1 nate, ln whlch he fs taxable for personalty, or may I certify portloni of tuch cxccss to the listers of any' town whlch auch taxpa)cr may deslgnatet and the I listers In such other towns ahall deduct any amount so certlfied to tbetn from the list of tuch taxpayer'a per- sonal cstate ln such town If lie has duly filled out. sworn to and returned an Inventory to the listers 01 j such town. Src 13. The real estate taxable to a taxpayer duly , filling out, awearfng to, and returnlng an Inventory 1 Includrd In the lait quadrennlat appralsal shall be appraised by the listers at the valuation establlshed In such appraisal, unlesa additlonal buildincs have been crccted orextensiverepairsmade upon Abullding tince such nnnraisal.ln which case the listers shall make such aihhtion to the appralsal of such real estate ns they dcrm lust; or unlesa thcre has bcen a large deprc- flood orothcracildcnt, or the cutting or rcmovlng ol timber therefrom, m liich caic the listers shall make tuch deductlon frorr. t'tc dppralsal of tuch real estate as theydeem just. If any real estate taxabit u ajch person was by accl dent orfrom any other cau'i mnittcd from the last quadrcnnial appralsal the Iistrrs thall apprale the tame at ita value in money, sublcu t thc rutcs dlrect ing thc quadrcnnial appralsal of real elate. Src. ib One jwr cent of the apprahtd ulne of lhe real estate taxable to such taxpayer ahall bc adited to thc liat of hls personal estate and the sum so obtained, with the amount of his taxable poll,lf any, shall con stltute lhe grand list of such taxpajer. LIST, HOW MADR WIIRN INVRNTORV KOT I'NOPRRLV F1LLRD AhU SWORN TO. Src. 17. If a person or corporation wilfully omlts to make, swcar 10 and deliver said inventory, or to answer any interrogatory therein, at by thls act required. or makes a fatsc answer or statement therein, or if the listers have tufficlent reason lo behcve that an Inventory does noi contain a full. true and correct statement of the taxable property of the pem n rr cor poration fiHiiirr out sucn Inventory, according to lhe rcquircments of this act, thrn sald listers shall ascci taln, as best they can, thc amount of the taxable property of such person or corporation, shall pprafse thc sum at Its value In money, and shall doubfe the amount so obtained And if the sum obtained by doubling ls, ln the oplnlon of the listers, Irss than the amount of the tax-: able property of such person or corporation they thall further assess such person or corporation for a sum which will, in ihcir Judgmcnt, make upsuch amount And If no taxable property of such pcrnon or corpora tlon ls asccrtainable by the lUters they ahall assess such I ment, is the Itue value of all thc taxable property owned bysuch person or corporation. And one pr person nr corporation tor a sum wnicii, in their Judg. extra assessmcnt. if any, or of the assrssment. as thc cate may be, shall, with the amount of the taxable poll. If any, constitutc thc list nf auch person or corporation. Sec 18. A person whose list haa been made up under the nrovisions of the orecedinir seciir.n shall h niii ui 111c mnuuru uuiaincu uy aouunng, ana Ol i,ne nolified thereof by the listers on or before the first day of May by awritten notice !clivered to him personally, or lelt at hls last and usuat place of abode.if aresldent. vi, 11 n iiuii-iciiucui, maucu 19 inra ai nis 11 Known realdence. LIST PF NON.RIIIDENT, TAXABLtt ONLV FOR KEAL RSTATR, HOW MADR. Src 10 Real estate situated In a town r.r rltv. hcn llie last ow ner ihercnf of record ls a non-rcsldent who is not taxable In such town or city for personal estate. thall be set in the list tosuth owner at lhe same valuation st whirh th umr unnld he rMiiir,u.l h sct in the list by section fifteen to a person duly filling ABSTRACT or INDIVItlL'AL LITS TO l)E LODGPl) IS CLRRk's OFFICK Skc ao. The listers of each town or city shall arrange ln alphabetical order an abstract of the indi vidual list of all taxpavers in such town or city, and lodgM the same In the town or city clerk's office On or before the twcnty-fifth dayof Apnl In each year, for the inspectlon of the taxpaycrs ef such town or city; and any taxpa)er who feels aggneved by the action of the listers and desires to be heard by them, thall notlfy the listers, or one of them, on or before the flrtl iucsaay in May, IIKAR1NG Of PRRSONS AGCHIRV RD Src. 91. On thc first Tuesdav fn Mav the listers shall meet at some place, to be appolnted by them, and shall on that dav. and from dav to dav thereafter. he.ir pcrsons acgrieved by their appralsal or by any of thelr acis, unm an auntaiions are neara ana ueciaea; pro vided, howcvcr, that when a person's list ls made under the provisions of section 17 of this act. the Hstert shall have no powcr to rcduce iuis ati. iuu iiMCTB snati K.ime hflmv th omnnni tne made by doubling the appralsal as therein provided, and shall correct the list accordtnelv. But no hearintr Isal as therein proi rdingly. Dut no hc e luelltl fl.iv M Mav Notice of the place of hearing shall be poated in the town or city clerk's ollice and In two other public ia uni luivii or ui), on or oeiorc tne twenty tifth dav of ADrll. Sbc s. A person aggrlevcd by the dectslon of the Hstcrs, may t withln S4 hours thereafter, appwil to the lhe board for hearing the appeal. Sald board shafl hcar and determlne such appeals, and shall order the list to be corrccted accordinuly, llutno hearing thall Sec 9j. members of the board of civll author- Ity shall each take and subscnbe and file in Ihe town Or citV Clerk t ofTlt'e. hrfnr rnrrnrr nnnn tTi A - pf their duties under the preceding section, the follow- ihk uain, nu me oam as suDscnoea tnaii De recordcd in such clerk s nfficet "I do solemnly swear (or "affirm") that ! will well and truly hear and determinc all mattera at isiue be tween taxpavers and listers subxltted for my decision So help me God (or "under the paina and penaltics of perjury ) Src. 94- Ifa person whose list has been made up under the provisions of seciion seventcen appeals from the decision of the listers to lhe board of civil authorlty, said board shall have no power to grant him rehcf unless hc satlsfies sald board that he has not wilfully vioiatcd any ot the provisiontof this act. TIMK WHEN LIST TO BB COMPLKTED AND DRP0S1TRD. Skc t$. On or before the nfteenih day ot May, the the listers shall complete and deposit the list in thc town or city clerk t office, having first appended td to such list the following oathi "Wedoaolemnlyawearthat we have aet down all the real estate situated in the town or city of , and have appraised all additlons, and have made all deductions requlred by law, according to ihe best of our inforination, and that the foregoing list contains a ime statement of the aggregate amouni of the taxable personal estate of each (crson named ln such list, according to the best of our information and bellef " And the list thall not be legal unless corapleied, sworn to and depositcd in the clcrk'a olfice as provided ln this tection. FINAL DISI-OSITION Or INV RNTORIR9. Skc. 96. The inventoHes filtert mit hv tn-. and taken up by the listers shall, on or before ihe first day of Junin the jcar in whlch they are so taken up, be lodged in the olfice of the lown or city clerk, where they thall be prcscrved f".r a pcrlod ot three veara from tuch first day of June. After ihe expiration of tuch pcnod ihey may be destroyed by tuch clerk. Sec a;. A person who wiliully dettroys any such inventory, or removet any such inventory from the office of the town or city clerk during the time which such inventoriet are required to be preserved In such clerk toHice, except in obcdicnce to process, thall be nned five hundred dollars, SRC 8. The town nr rlv rlrrlr nhalt aIIa.u ..-. listers, selcctmen, town grand jurors, or city attorney of such town or ciiy, and the state 's attorney of thc county tocxamine the inventory or invcntories of any person which they may name, and tliall also permit each taxpayer to examine his or her own inventory or Invcntories and shall not allow any other person to in spect sald invcntories. Any or al) tuch inventorles as shall be lodccd with the tow n or cltv clerk thall K duccd ln court by such clerk upon subpcena for that purpose. The conlems of said Inventorles shall not be dlscloRcd by any person havlng acccss to the tame ex cept as set forth in this tection and ln the event of jjiosccuiioii mr orcacn 01 me provisions 01 this act. 1I3IKK& uaiii. RNALTY roR NEGLRCT Or DUTV Sec aa Each listrr hall utn tnA mh.i-r.lu. file ln the town clerk's olfice before rnteHnrr nnnn fh duties of his office the following oath, and the oath as subscnbed shall be recordcd ln the town or city clerk't ofhce t 1. . do aolemntv iwear (nr ifnrml that T illl appraise all the personal and real property subject to taxation ln the town or ciiyj of , so far as requlred by law. at Its true value ln money, and will aet the wrae into the grand lUt of said town or iityl at one ler cent of its true value In mnnrv. and will f3lfhf.,n discharge all the duties confcrred upon me by law. Sohelp me Ood " (or "under the pains and penal tics of periury.") Ana 11 ine nstcrs vioiate such oath they shall each be gumj' ui (icijuri' anu )unisueu accoruingiy Sec 39. If ihe lister accepts the inventory ef a r ton not made out nnrl iwnrn tn n. nrnvlilf.fi fn ttii. e.-. or nec'lects or refuses to aonraise and set in ih tii as reuired by iw each Item as descnbed ln each ' Inventory filled up conformab'y to the provisions of j this act, ne thall. for each Inventory so received, and for eacb such refusal or nej,'tcct, forfeit to lhe town or ' citv of whlch he It such liiter. the 111m n( turn hnntr I doflarti and anv of the olfice rs deslgnatcd ln section invmj-in.nui iimb mi iuaj auc iur HIIU rCCOVCr tald I penalty in ihe name and for the benefit of tuch town or 1 city, and at the expense of tuch tiwn or city. Sec si. The secretarv of atate ai th tlm nf fe- nishintr olank Inventorles lo listerm in inwm thml! 1.1. furnish them in sufhclent numbcr to the tax commis. tioners, for unorjjaniied towns and poretj and tuch commitsioners in taklnjftlie list shall be coverned by all the provisions of Ihis aci relaling lo listers in towns t and pcrsons liable to pay taxes in such unorganlrcd iKniia uu kuicb nii uc ujct io iuc aame auties and liabilities aa are In thia act provided incaveof taxpayers ln towns, MISCILLANK0C8. Src m After the listers have collected the Inven toriet ln their rcspective towns, they shall ascertaln therefrom ihe sevcral sums due and owing from the laipayertin thelr rcspective towns to Inhabitants in other towns ln ihis state and shall tmmedlately notlfy the listers ln tuch other towns where the persons reside to whom said debts aic due or to become due, Rlvfng the name of the person or corporation lo whom the debt it due and lhe amount thereof, Sbc 3j. 'lhe words "taxable property" where used ln this act, shall be held to Include taxable estate, both real and personal, including choses fn action; and the word "iwrrson" where used In thli act, shall Include partnershlps, auoclatlons and joint ttock companles. I Stc 34 A penon who wilfully twears falsely fn violation of any of the provisions of thls aci, thall be guilty of perjury, and panlshed accordingly bsc. jj. The provisions of thls act shall not be con strued to anply to the taxation of deposits of savings ' banks, savings instltutiont and trust companiea other-; wise tated by the laws of thls state, except at provided in thit act. Sbc. 36. Secilona 3tr to 343 Inciusive, 3, 317 and 3jo of lhe rcvlsd laws are hercby repealed. Sac. 3? Thls act thall take effect from Its passage, but shall not affect a grand list alrcady made Approved November 99, ibSj No. 3 An act relaling to the taxation of deposits ln savings banks, savings Initllutions and trust com panics. It ls hcreby enacted, etc . 1 Sic 1. From any deductions allowed by listers In the list of a taipayer on account of debts owlng, there ahall bc deducted, ln addltion to the deductions made br the Drcsent law. lhe atrtrreiTate tmanni ni iil deposits tf such taipayer io saviogs banks, tavlngj 1 Src. . It the aggregale amount of the deposits of i h icbiuciii 'i iurt wn ui "in u my VI April, in all iuc imh, mii-ik iiimmuuni IDH ITUBl COIH 1 nanles In thla state or elsewhere t-xcrt-A firn hun. dred dollars, thc excesa sll be aet ln lhe list to tuch person In the town where he resldet, likt other taxable unnx, savinB iniuiuinm m u company in tnis ttate orelcwhere, ln trust or ln the name of another person for lhe purpow of avolding taxation In the town where the person making the deposlt resldes, he shall forfeit theamountof suchdeposittosuchtown.toberccovered by an action In the name of the town, with costs. Src. 6. The treasurer of each savings bank, satlngs Instituiion and trust company thall, on or before the sixth day of Apnl, annually, transmit to the listers of each town ln whkh a dcpositor resides who has a deposit ln such savings bank, savings Institution or trust company, iuexccssof fifteen hundred dollars, on thc first day of Apnl, a statement of th: name ef each such deposltor and lhe amount of hls deposit In exccsa of fifteen hundred dollars, And thall alst, when re questcd by the listers of a town, transmit to the town clerk of tht town withln five days from the time of such request, the name and amount of deposit of each deposltor of such town. Src 7. If a treasurer of a savings bank, savings Institution or trust company does not mke a return rrquired by the preceding section withln the tlme required by auch section. he thall forfrlt to the atate five thousand dollars. to be recovered fn the nameof the state treauirer by an action founded on this statute. Appruved Novembert9, 188a. No. 4 An act relatlng to the exemptlon of fowls from taxation. It Is hereby enacted, etct Src t. An owncr of fowls to the va'ue of more than twenty dollart shall be subject to taxation for the amount of the value of tuch fowls Incxcessof twenty dollart. Src. a. The provisions of law exemptlng fowtt from taxation thall not be construed to excrapt dresscd poultr Approved November 13, t88s. No 5. An act to retieve towns that hare been misled by the law provldingfor the taxation of real estate used In operating railroads. It is hereby enacted, etc.: Sac. 1. The aitistant Judgcs of each county court are hercby aulhorizcd and ducctcd to settle and ad just all claims against thelr respectlve counties, of all towns in thelr nspectlvecountics that have paid county taxrs on listt made up nf real estate used ln operating a railroad withln eight years of lhe time when tralns for pubhc trafhc and accommodatlon commcnced run ningover such real estate, and draw orders on the treasurer of thelr rcspective counties to carry such tet llemcnt Into tflcct. Src. s All allowanccs under thls act, ff any are made. shall be fr the sum or sums actually pald on accounl of assesbments made on grand litlsmadeup f real cstate used ln operating a railroad within elght )earsof lhe time when tralns for public traffic and accommodatlon commcnced running over such real " lnl " flJI)UHU IIU. B9, 1091. N'o. 6.An act relatlng to exemptlon from taxaiton under the charter of the Vermont Centiat railrod com pany, 1 1 Is hcreby enactejj, etc.i Src. 1, No ptrson or corporation operating the Ver mont Ccntral railroad, as trustee of any mortgage bond holders, as recelver or manager appolnted by any court, as a reorganlzed corporation alter forecloiure of any mortgage or lien, as lessce, or In any other ctiar acter or right, (excenting only the Vermont Central railroad company) shall be cntitled to claimbrliavc any exemntion from taxation under the charter of said Vermont Central railroad company, being No. 33 of the acts of 1843, and par lcularlv under that portion thereof which provided that "the stock, property and eftccts of sald company shall be exempt from all taxes levied by or under the auihonty of thls state." Approved Novcrabcr a8, 1889. No. 7. An act In amendmentof clause elght ot sec tion aSi of chaptertsof the revised lawa relatlng to taxation. It is hereby enacted. etct Src. 1. Clause eipht of section r8i of chapteraa of the revised laws shall be to amended as to read as fol lowti Personal estate situated In thls state owned by per sons rcsiding without thc state bhall be sct ln tne list lo the person havlng ihe same ln charge, in lhe town, villairc. school and nre district where the same ls iltu. ated, except as oiherwlsa provided in clause s fourth fifthand sixtli of said sectlons. And tuch personal estate shall be holden for all taxes assessed ou such list. Approved N'ov. S9, 1883, No. 8. An act extendinrr county taxas to thm unorgan- ized towns and gores therein. It fs hercby enacted, etc: Skc. 1. Section 443 of the revlsed lawa is hereby amended so as to read as followa: Sec. aii. When a state or countv tax Is aiMM th treasurer of the state or couniy shall, when he issues his warrants lo town collecto's, transmit warrants to the collcctora for the collcctlon of the tax in unorgan- izcu iowns anu pwrci ana cacn commissioner snail make and transmit to thc tollector ln his coHpty j&r bill each utm ln said lut and the amount cf tax thereon, and including all ihe unorganiied towns and gores In one county in one tax-bill, and shall certify ihcrcon that It was made by him and contains a copy ll thc list for that year with the amount of tax assessed. Src. 7, The written order given by the assistant Judges ot the county court to the county treasurer. under thc provisions 01 section 9568 of the revised laws, dirccting uch treasurer to issuc warrants for the col leclion of a couniy lax, Bhali direct the istuing of war rants to thc collector of taxes for the unorganiied towns and gores in siid county, as well as to selcctmen ln towns, Sbc. 3. This act shall take effect from Its passage. Approved November 9, iB3a. No. 9. An act providlng for the relssuing ot warrants for the colleclion of taxci ln certaln cascs. Il Is hercby enacted, etc.i Src t. Upon the return of a warrant Issued by a lown treasurer under lhe provisions of tection 384 of lhe revised lawt, if any laxes included In sald warrant remaln uncollected. lhe treasurer mav rr.it. ... I -arrant to lhe collector for lhe collcctlon of said unpald taxet. returnable in tlxty days from the date of auch relssue; and in rcissutng said warrant it shall only be nccessary for the treasurer towriie upon the same "Reissued to the collector, returnable in sixly days from Ihis date," dating and slgning the tame. Src. s. A warrant issued for the collectlon of taxes cmcu un uic Krauu 11&1 oi lesa anu aireadv returned under the provisions of section 384 of the revised laws may be reissued as provided ln seciion one of ihis act, if any taxes included in said warrant reraain unpaid. Stc. 3. This act shall take rllect from its passage. Approved November 99, 186a. No. 10. -A n act relatlng to highway laxes. It is hercby enacted, etc: Src i, For the years i83)nd 1884 thehlghwav tax lo be as&essed by the selectmen under scUn 34 of the rev ucd laws, shall be twenty cents on the dollar of the grand list of the lown if 10 bc pald In labor, and iiiteen ccnts on the dollar of thc grand list of the town if the town voie that thc highway tax be collected in Approved November 99, 1889, No. 11, Anact ln amendment of sectlons 375 and 376 ofchapienfiof the revised laws of Vermont, relat lng to the collcctlon of taxes. It ls hcreby enacted, etc Src 1. Section 375 of the revised laws ls hercby amended so as to read aa fol.ows 1 At ihe expiration of suth tlme, and tooner In case of a person whom he has ju reason to believe fs about to remove from town.thccollector may distrain ihe goods, cluttels and capltal stock in a corporation, of a person whose tax ls not paid, excepling therefrom in case of taxes asbcased on real estate, apparel, bcdding provis ions not more ln value than twenty-five dolart, and household furniturc necasary lor tupporiing life.and one tcwing machlne kepi for use, Sec. t. Section 376 of the revised law t. as numbered by the editors thereof, is hereby amended so as 10 read as followa t I'roperty which may be attached on a writ by leaving a copy fn the town clerk a olfice or by leaving a copy with lhe clerk or other officer of a corporation, may be distraincd for taxes by leaving in tuch town clerk't ofhce, orwiih the clerk or other officer of tuch cor po rauon, a copy of the warrant with the coilector'a return thereon, gving a descriptlon ot ihe propcriy distralned and tne character and amount of the tax; and if the ttock In any corporation Is sold by acollector in taiisiv a tax. 111c cirric or otner r.Micrr win.. dmu it ls to make transfcrs of ttock on the books of lhe corpo- raiion, shall transfer the stock ao sold 10 the purchascr on the b'wka of the corporation, and give the purchaser Sec 3. This act shall take effect from Its passage. Approved November si, 1883, 1 No. An act In amendment of section 40)8 and 4099 It Is hercbv enacted. etc.i Stc. 1. Seciion aoa8, chapter 18a ot the revlsed lawa la hereby amended soaa to read as followa t The owner or keeper of a doif orpuppy more than elght wecks old thall, aaoually, on or before the firtt dav of Anril. cause It to bc reuUtemi . nnrntwrr.i a- scnbed and llcensed for one year from said first day of ".' iiie wiiis vi uic VICI VI IHC UUQ WnerCin ,altl doS fs kepi, and thall cause fl to wear around Its neck acollar distinctlv marked wiih its owner' nam and Its registercd number, and thall pay for such license one dollar for each male dog or puppy and four dollars for each fcmalc dog or puppy, and if not paid as aterctaid, said owner or kcener may lake such license on or before lhe fifteenth day of May by pjy Ing as aforesaid the tum of two dollart for eacb male and four dollars (or each fciuate dog or puppy. Sec s Section 4019 of lhe revised lawt 11 hercby amended to as to read as followa 1 A pcraon becoming ihe owner or keeper of a doc- or puppy, not duly licensed, af lei Ihe fifteenth day of May, and not contrary to the provlajoni of the prcceding tcctions may have such dog or puppy llcensed as aforcsaid by paying for tuch license one do lar ff lhe dog or nuppy Is a male and four dollart if ihe dog or puppy it a iemale, if pald within ten dayt after he oe comes owner of auch dog. Received Nov. 7, 1881, and delivered to the secretary of state, N'ov. 14, 1889, without thc slgaatureof the govcrnor. No. 13. An act In amendment of chapter one hundred and fortyone of the revised lawt.ln rclatlon to high ways and the llability of towns. It is hertby enacted, etc.i Sbc 1. Section three thousand one hundred and one of the reviscd laws ls hereby amended so as 10 read as follows: Whenevcr a highway or bridge ln any county thall be out of repair or unsafe for travel, any three cltlsena or taxpayers In the state may give notice of such Insuf. ficiency to one of the selcctmen of Ihe town in which sajd highway or bHdce Is situated, by a writlng duly signed seitlng fwrilt iu general termi the locaiion of such highway or bridge, and the nature of tuch fnsuf ficlency; and if such town shall neglect for thirty-slx hours thereafter to commcnce vvork upon tald highway or bridge, or thall afterwardt fall to contlnue tucfi work In good faith and with reasonable dispatch until tuch hichway or bridge it put in good and sufficient repair, sald ciilit.is or taxpayers may jilc with one of thc road commissloners for lhe couifry in which taU highway or bridge is situated. a complalnt ln writlng, teltlng forih ln general terms tne locatlon of said hlgh way or bridge and thc nature of lhe Insuificiency com. filafncd of , and stating that they have personally exam i ned sald highway or bridge. whlch complaint shall bt I signed and sworn to by sald comptalnanii. and have attached thcreto a ctrtidcau of sucb oain (aod said complalnantl thall also glve sald commlssloner tecurlty by deposit or otherwlse for lhe costs of proceedinga undcr sald compUfnt). Whereupon the commissioner recelving aald complalnt (and depoait or other sccurfty town. and ajo one or more of tht persont fihng sa d complaint, of lhe tlme and ptce when and where said b?ar Vommi,i;'nt.r, l rt '' examlnatlon of said highway or bndge and for hearing upon tald complalni) inpursuance of whlch notice said commis sioncrs, or a majoruy 01 tiiem.tnau examine said mgtu wav or brldire. and hear all nartlra Inlrrrntrit as In th comtition of tald highway or brldge, ad lhe repairs nccrssaijr iu niitc saiu ingiiway or oriUKC bic ana convenlent for public ttavel, and ihe amount requlred for sald repairs. And if, after tuch examlnatlon and hearing, said commissioncrs shall be of the oplnlon that aald hiahway or brldge la oui ot repair or unsafe for travel, they shall determlne what repairs, rebiild. Ing,ornew constiuctlons are neccssary, and shall lix lhe amount requlred therefor) and they shall make a wrlttcn report of their findlng, whlch report shall con tain a full Ucscriptlon ol the repairs or construction by ihem determlned upon, and a tutement of the amount requlred therefor, and thall conclude with an order requiring Sitd lown to make such repairs or construc tlons withln such reasonable time as they shall de lermlne upon, whlch tlme shall not exceed thirty days, unless ln ihe oplnlon of sald commissioncrs it Isimprac ticable to complete said vvork In that time. And tald coinmlssioncrs shall fonhwith file said report in the ofhce ot the couniy clerk of the county In which sald highway t-r bridge it situated, and deliver a copy of tald report to one of the selcctmen of tald towo and sald report shall be flnal and concluslve aa to the ncces sary repairs and the amount required therefor, Src t Section three thousanJ one hundred and two of the revised lawt Is hereby amended to as to rcad as followa: At the expiration of the tlme limited for sald repalrt it shall be the duty of ta d commissloners, wiihout fur ther comnlaint, upon such notice to the town as they may consfdcr reasonable, to ascettaln If iheir order has bcen complied with by said town, and if they finJ sald town has failed todo the work ordered by them, sald commlssioners shall fonhwith appoint un agent to ex pend upoa tald road lhe amount tixed ln their report, taklng from him a sufltcitnt bond to sccure the faithful oerformance of his duties. and shall file in the oific t,l sald county clerk a certificaic, stating that their order nas nni utrn compnea witn, ana tnai juugracnt should be cntcrcd up against tald town for the amount named In the report. and giving lhe name of the person ap noinied as thelr atrent to exnend sald amnunti onH bji.i chtk shall thereupun enter up judgment in favor of saiu commissioncrs against taia lown lor tne amount named In satd report, with costs, and shall Usue execu tlon therefor. returnable ln thlrtv dan from the Aai nf said Judgment. In whlch execution the olficer collectlniT thrsame ahall bc d.rected to pay lhe amount of said judgmcnt to the agent appolnted by said commlsslon-j Src i. Sccllon slx hundred and seventr-tevcn of er, and the costs to lhe county clerK. the revlsed lawt ls hereby amended by InseVting after Src 3. Sf cliona 3103 and 3105 of lhe reviscd laws the word " following," in the second line of said sec are hereby repealed. n n, the words " provided ihat the selcctmen ln the Src 4. Section 3111 of the revlsed lawt it hereby division of public inoney according to section six hun amended to as ipread as followa: drC(i and slxty-two of tht revlsed laws, shall consider II11 act shall not release towns from Ilabllitv tnr . th ct.i,l tir o. inmm.nrun j- damagesarlsingfrom the tnsumclency of any bridge, culvcrt or sluUe. If speclal damage liappens to a t er- ton, his team, carriagc, or other prc.pcrty, by meana of me lnsunicicncy or wanc 01 repairs 01 any oriaitc, CUI veit or sli'ice. wl.lch the lown ls liable to Leen ln repair, the person tutafnlnfr the damage may rccover the tame in an action on the casej and if thedaroages accrueln conscqucnce of the InsuHiciency or want of repairs of a bndue erected and maintaincd bv two or more towns thc action shall be brought against all lhe town lfaliti fi.r iti rrriaira nr th am mnA 1 h. m. towns liable for lhe rrnairs of the anme. and thi ttam ages and costs shall be paid by lhe Iowds In the propor llona In whlch they are Uable for the repairs; and the court may ln Its discretlon Istue executiou against each town for its prt portion only. Uut no person thall recover airalnst a town or other corpora ilon for such damage. suotained ln consequence of lhe passing on nru.iuKt,i.muiiur iuin,m n L.rriagc Dcaring a lond exccrding ten thousand pounds ln wcight, No action shall be had or malnialned ln anv court avalmt a town for fnjuncs received or damage susiained inrougn ine intumcicncy 01 a oriage. cuiven or tluice, . unless rrollce Is Srst piven in wrliing, tigned bv lhe pariy so in jurcd or claimlng damage, to one or more of the selcctmen of lhe town in whlch the bnde-e. culvrrt or tluice ls situated, withln twenty days of ihe tlme of tne occurrence 01 sucn injury or aamage, stating the 1 time when and the place where the Injurv was received, and poiniing out In what rcspect lhe bridge, culvcrt or sluke was insufficientor out of renair: and ttatlnw that tuch prrson will claim satisfaetlon of the town, The nonce snaii aiso contain a ncscription 01 the injury received or damage sustained by the person o rlaimlmc damage, and if bodily Iniurles are claimed, the part of the body Injured shall be stated, with the exteit and effect of the injury uiSm ihe health of the person to Injured t but the pro visions 01 tnts section in reiation to notice shall not apply to a case where the person Injured ls ln conse quence thereof bercft of reason. Ilut In all cases vthcre notice is glven as the law required at the tlme Ihe injury occurred, such notice shall be held sufficlcnt by ihecoun. Approved November 99, iB8a, No, 14. -An act concernlng the laying out ot high- It ls hcreby enacted, etc.i Src t. When aootieatlon Ii made to thm emmtv court uoder the provisions of tection 9944 of the reviscd lawi, on rcfusal of the selectmen tolay out a highway. and commlssioners are appolnted by lhe court to in- vyay, such commisloners, if they are ot oplnlon that lhe netitioners or some of them will be errcLil1v h-n. efited by the laying out of such highway, may make upon thc paymcnt bysuch pctiilonsrs especlally to be benefited, of tuch tumt as tuch commissioncrs may. iimi vruucr lowaru cuc jtnw 01 laying out ana constructinir tuch biehwav. and shall lnctuHe n ta( - ment of the names of the Dartlet benefited. and amount apponloncd to each, in thelr report to the county court. Sbc s. The countv court mav affirm or rdm ia much of the report as makes the laying out of tbe highway conditional upon lhe payment ot any part of And If the : court alfirms the report in such paniculars, upon such pa ment to the towo within a timetobe fixed ln tuch order, No. 15 An act for the protectlon ef highways. It Is hercby enacted, etct todoaobya majorityof Ihe ltmen cVtWio towns Ilale to kecp a highway In repair chns l wheel of a vehicle Gscd on sucn hihway. or ises a shoe less than two and one-half fcet lone and wven . 1. 11 a person. attcrhavlnir been reaueated not fnches wide on to stop thc rev olution 10 inc nignway "rrcrl,,h;d,m. .0 daraaee. r- " 1 ...... . Vy ' - No. 16.-A11 act in uddulon to chaplcr uo ol th renstd law. o( Vermont. -upicr i,o ot tn ccnMfl It I, I.erebyenact.J. c.c, ... and malntain any hicnwav or brldce biinir who1t li .ueh lown. Dr wh.n .uch loun chll k. ri." , u, ""V1 .f " .incr l9w" 9f towns In musiaic orvicinuy snaii dc deemed to be bencuied and accommodated'by the use and travel by it? in- town or town. io lo be bencoted may b'e in a diflercnt county from that in wliich .uch hiRliway or bridge i i diflerent to be made or rcbuilt, .uch lown o burdened. may, by iti.electmen. petition llie couniy court ot tiie iami S?ialtatSi?".1! in ti, Sr.i,- ' " 'Tr r'1" w iionVr,' ;haiiTn'll Ihins. pTocSS . ..dircc.ed In .ec't.o'n'; providing for cases where the town to burdened and lhe town so benefited lie In the same mimti Skc. t. Serviceof tne petltlon and cnatlon Intuch Cascs, thall be made UDon the defendant inwn l.r H.i..r enng to one of the tclecimeii of the dcfendani' town a If"e ?."l"S.!i?PJ!:.rf wIBIpI petition and ci?a- tlon at least twelve daya before the term of the court Sac. 3. This act shall lake effect trora its passage, Approved November 99, 18S1. No. 17,-An act authorljing selectmen to purchase road machincs. It Is hereby enacted. etct Tne selectmen of any town In thls ttate may pur chase roai raachinea, at expensc of, and for use ln their rcspective towns, and in making out lhe highway rate bills. mav lessta the rate ocr irni nf h,..hU3:. taxet to that the aggregate of highway taxes and ruad maehine in anv one vear. Approved November a8, 18S1. No, 18 L4boor'o'hlr1!,lrw,:.Uw, ,o 1 i. hereby .mendni Wm lo i read (ollow.i " I selectmen mav rstatitish th nrlr tn K btt..u,..t i. , lcams and toola emploed in making such repairs. No. 19. An act rchtlng 10 text books. It is hercby enacted, etct Sac. 1. The books recommended by the text book commiuees 01 ine aeverai towns, in 1879, to bt used In 1 the rublic schools toccthcr with a lext book on nhua. 1 . iacn person wno tnau ruroisn woricon the hlchwav In paymen ol hi. hivliway tai a.Kiird bvlheleleci. tion ioTr.h i,. l. . ' ,r or orsanua. mcn. Ihall be allowejfor i Eood liand at the rate ol s"BC . Th.mir?Ii'!?,','rt,n ":" plogyandhygienctobc clected. shall be the author-i C; Tht commander-In.chlcf ahall renulre the Ued bookt 10 bc uted ln tuch schools until November commiittoned fhccrs of the militia of the state 10 meet 1, 1889; and ihe use in public schools of nny other lext fr instruction and drill.not cxceeding two days in books, except as books of refercncc, thall be unlawfut. each) car, atsucb limes and places at le mav deslir exrrnt as hrreinafter nrnvMrl ' nate ' Skc t. The text book cominlttees sntrrtrl tn th. 1 sevcral towni at lhe onnual town meetinca fn 1884, shall makecontracis with lhe publishers of the books now recommended ond used in such towns, whlch con- tracts shall be ln wnt ng and which shall lix the prlce i wnicii au oooat on me tunjecis required by law 10 be laught fn tiie common tchooU thall be furnished to such towns for five ears from and after November 1, i884( If Ihe text book commitiee of any lowncannot uuiniu Hiwuivtr fj.ivca nwii sucn puuiuners. orany vv tvM (t give wiuiiu icn dava 01 sald meetlne uftiiem, ln ihat case any; sueh tcat book commitiee I j. Iheomecrs attendlng such snll and school shall rccommend another list o booka ia place of those rccelve no compensatfon lor their servfces 1 bui only for whlch latUfactory prices can noi bcobtalaed, thc quarier-master-general la authorlied to pay each and thall ilieninake aconiracias hereln provided, wltb , o'Hcvr hii actual nccessary expenses in the same man the publibhers of such other teit books. . ner as the railHia are now paid by law, Stc 3. The several lext book commlitees thall, Sic 4. rlhia act thall take effect from Its paasace before November 1, 1884. make tuitable arraneemenit Approved November 8, 1S89. with one or more persons ln such towns, who thall kecp upon aale lhe text bookacomractcd for.and tuchpcron 31 An act relatlng to the loanlng of mtlltarv thall receive nt more than ten per cenium advanca . toOrand Army toits, ' upon tuch contract prlce. , It is hereby enacted, tih.t Smc 4. The text book commiuees clected ln ihel 1. lhe quarter-master-general may loan to Mver-1 towns, at ihe annual lownmeetlngln 1884. thall 1 Grand Army post ln thls state tuch military armt and hold 1 their office for hve yeanj and a vacancy may be accoutcrmcnts asart not otherwlsc in use, provided ht -' -: , j" , , " w"n.c wi iviru u- Sac 3. It 1 hereby madethe duty of the town clerk of each town to furnish the state supcrlntendent of edu caiion the names of thc lut book commitiee before the first day of April, 1884. Skc 6. It is hrrebv made the Aut nf ih auperintendent of educatlon to ascertaln as far as possl ble lhe prices at whlch the varlous text books are sold by lhe publishers, In the vaiious lownt. and to oresent the Inlormatlon an obtained to the several teit book I , Sac 1 Section 3461 of chapter is8 ot thc revlsed committeea 1 before the lirtt day of May, .884. t 1 hall be deemed to autborfie thelsaue of priferred . bBCJ.7' J1'1"1 book commitiee ln each lown thall fs well ascoramon ttock in tharetof one hundred dol Immediaiely after tuch coniract it made as provided ln lart each, on tuch lermt and condlilont at the maloritv thii .act, cause the list of bookt contracied for. logetber t organlxing said company may prescnbe in their articles with the contract price, to be printed; anj a copy , of assiclation Y ' ' 1 luc,r ",C1" thereof to be glven to each famify fn town. and tbe I bsc s. When two railroads are encurabered bv a posied n the st otI.ce or other public place, and in j He n or liens upon the two roadi. the company owdiiiJ each school house ln the town. ' either road may fttue bonds on the tlme and ratt o? htc 8. All acts or iwrtt of acti locontlttcnt here- Interett provided by section suo ot tht revised lawt whh are hertby repealed. ; for the purpoaeof eiilngulthrng wih lien o ient, an! Shc 9. 1 hl act thall take effect from Itt passage. compromisrngdlspuies, and lhe same may be itVured Approved November .8, 1889. by mortgage or mongage of boih roads by Votc of lUcrebv Vnacfed P'ic chyoU 1 "J 01 "rX kint company organfied un- l!; amhSLd ? ,tV.Chap,3r V lb ,r?!M,J ,aWt 1 hertby amtndad t as to isad al followfi Oot vr mor , 1 tchoots shall b malnialned In each town tat thm instruciion of lhe young m good behavlor. reading, wriiing, tpelling, Enghsff fframmar, geography. aritiT mettc TreeVhano dfBwlng.T.istory snJ constitutlon tf hyclcnc whlch shall glvt spocUl promfnence to the eftccts of atimulants and narcotlca upon Ihe humansya- temt and speclal Instruction shall be glven in lhe neo. graphy and hlstory, constitutlon and prlmlplcs of gox-. irnment of Vermont. Text book committees thall aelcct and recotnmend a text-book on tleroentary physl uiur iu nyK'cnc lor usc in meir rcspcciivc lowns. Sr. . Nu tme1,t khnll ha rrnuirI4 ln nau t examinatlon in phynology and hygicn bcfoie Novera- wcr 1, laaj. Approved November 13, tS8. No. tt Anact to amend tection jCo of the revlsed lawt relatmg to the maintenanct of school s. It ls hcreby enacted, etc.i Stc. 1 Section jGo ot the revlsed lawsls hereby amended so as to read as followa 1 Each school disirktth-ll provlde for the Instruc tion of the Icgal acholart In the brsnches requlred by law for at (east two lerms.amounting Inthe aggregate to at least twenty vvecks In each achool year. If A district does not at least thirty weekt before the first dayof April provide for the commencement of the insiicrtn of Instructioa, or does not t least fifteen wceks before ihe first day of April provide for the commencement of the second term of Instruction, or If a districi having provided for the commencement of a lcrmof Instruction dlsce-ntinues the opportunitiea ot instruction before the expiration nf satd term, any voterof the district may apply by peiltlon In writlng. scttlng forth the neglect of the district to the telect men of the town ln which tucb distilct ls. Skc t No term of school ahall be lesa than elght weeki Skc 3. Thliact ahall take effect April 1, A D. 1881. Approved Nov. 94, 188). No. ss. Anact relatlng to the attendanc of teachers upon Imtltutes and caucational meetings. It Is hercby enacted, etct Src. 1. The tlme, not lo exceed three days, actually tpent by any teacher of a common school In attendance upon a teachers' Instllute or cducatlonal meeiing, held pursuant to law. during lhe time for which such teacher is cngsged to teach tuch school, shall be con sidtred as time law fully expended In the tervlce of the dlatiict and in lhe legltlmate performance of hls or hrr contract as teacher. And ihe selcctmen thall include suth lime fn considering whciher such district has held tufhclcnt school to be entltled to draw public money, Approved November t$. 188a. No. t3.An act relatlng to the dlvislcn of achool mon. , It t hereby enacted. etc, eys. , March and tndm on Uit ninctsenth day of Mareh next followiog." Approved november s;, tlSi. No. a. Anact to authorlse lhe selectmeo to alter school dlstrlcta It is hercby enacted, etct cr uLhcrwiu- altrr u-h.u-.t ri.iri. . . auc t. incMiecimemn any lown may divlde.unite, , upon lhe pelition ln wnting of a malorilv of lhe leiral ni.i.n ,.t A- ji. ' l. ' . .. , r . votcrs of the district or dlstncts nnoht , iv a,a.a oralicrcd. Sec s. On the rcceipt of tuch petltlon the telect men thall fix a time and place of hearing, and Jssuu a citatioii 10 such district or districta sought to bedivlded oraltered,toappcar at the time and place fixed for heanurf and show cause why thepiaycr of auch petl lion should not be grantcd, which citatlon logeiher with the petltlon shail be strvcd upon the clerk and prudtmiat commitiee of tucb district or distncts at least twelve daya prlor to the time of he.n ing; and the copy of tt petition and citatlon served upon lhe clerk shall be by him posted at least ten days prlor to the time ot hearing upon the Iront door 01 the school liouse or ln ivme other conspicuoua place ln sucb district. Sbc. 3 The aclectmen shall make report ln writlng of their dumga upon such petltlon and file the same In tbe lownckrktoiticcin which tuch district or dlstrictt are situated, and upon the lihng ot tuch report In auch town c.crks ctficc aa aforcsaid, the same shall take effect and be ot equal force and validity aa If voted or adopted by town ineeltng legally warned and holden. SkC. 4. Ihis act shall take effect froio Itapassage. Approved November a;, 188a. No. 95. An act ln additlon to section five hundred and ninety-sevcn of the revlsed laws. It is htrcby enacted, etc.i Sac. t. &eclion597ofrevisedlawslsherebyamended by adding thcreto Uic following wordsi for COnveUOi? iJUDils to and frnm lh mihll- .J.l. 11c viiuui unvturs may m meir aiscretion provide the expense of their respective towns. vppruvcu fvovemoer 97, maa, No. 5.-An act relatlng to tht loiolngof mlHtaryarmt to kchoola. ' It li hcreby enacted, etc. 1 asc. I schools, academles and colleees sucb mlhiar Brmi anH uc uudiicT-raaaier-generai may loan to accouicrments as are not otherwlse In use, provided ht ry arma a provided Iheir return, ln good order, of such property uoon rirmjnrl ot m nn.iwr ...i..t-.- ' b. a. This aci shail take effect Irom lla paaaage. N'o. 97. An act toald nonnal schools. it is nereoy enacted, etc.: I Skc. t 1 h. irMninmi .in ... k... i.n vrar l hcrrhu- annmi.rint -v, , , 1 schools in the state, to bt expended by the trusteea thereof, under the dire.uljn of the state supenmeodent. in milinit turh trhn,.!.. .k. .,..,..' I thall draw his order on thc trcasurcr of the state, in j the month of December, on the prescntalion by the ccrtihcate of ihe state supenmenieni that the scdool has complied wah the taw respectlng normal schools. Approved November 98, i8t. 7hw7JV.""v,,u "ectlon 373o,chapter 16I ot of Smim? 37,i?.tpl"lL0t ,he revlMd " ! li 2?i ,J I."M'ht.a," U hereby amcndad so V2aA".l"!i0V L . . :,""v """i.eimneu, JlillUa.-' f ORe. TePM . onlceri 2nTn!ri h i ? companies of hftyne filtifonefiSB at pany of lervn.nr .m!.n a ,btUerof "nl krtil battery thall 7" Z" V? eic-a or appointed, and be iwmwniwiieu acrecaDIV tn lti rnn.i .1... --- - --------- " iw .oimiiuuon 01 , railcr:'""f "'Jf.1'""1"'- ... ImiiL J'hv rhin.SI,75 !".? ,or lhe Jc?"cctlon o( Cne lmpo.cd oyj clupicr 108 ol u reviscd Uwi.upoo non. id"PTdc UoZ'V't !S"Jf S.' .?. h. K'.'Ti" .I?T.V?0J; 0.?.' ..... . ot ine pendc.t comDanv or the hanrif axc 1 Number r.i7---.. 1 . . ' reP"ied'. ftumber oI lhe ' ' hereby Approved November .j, t86, ' No it. An act in ana Uty4.li:nt re I.i.1l-eoVJ.,..L,.e,d,; additlon to fhlnlf r nn hnnJ c.aiiug iu me miiiua, :d. etc.i i a,lt- ""cn any miiit. bkc 1. When any military arms, stores, uniforms, TlTj.Ur l''"! '"XA J? "." ainatreJ. nartiallir nr u-imiio i,.- use, or panially or wholly destroyed the olhcer having tliict 10 appomt a bardot inspeclton toeiamine and reiiortonthetondilon ofsuch i,rn.i,r.v 1 hafl n , not lesi 'Iha" tnri'c. and not tKT ffi -. - ."viitutiw iiicLoiiimanoer-in.rriiT fcioned olnctra of theorganized militia.and Jiall order satd board 10 convcne -t such time and place as may be neLt:ttjrv. r ' bfcC 1. iald bnardnf In.no-tlnn 11 1 ful cxamlnalion of all such arms, ttoret. unlformt. tauipmcnts or property as may be submlttcd for ihciriniipeclion.and reort to thccommandcr-in-chief lhe conuition of the tame, w th a dclailed ttatcment of all property lo:.t, damaged, or debtroved, togcther with au tstimatc ot thc dmage toarlicre.orllt value. If lostor dcstroed; and thall maketuch rccommenda. llon as 10 dispohiiion of proprty, liaoility of olhcer tf, , cirun ur auowancc 10 tne u.Yiiij- me ume tncnarge as shall be unucr uic circumstances; and In ruriully or wholivworn out oruntit u,r may rtiumtucnd lhe purchase ol new uaiforms or parts Of Uniforms. or the innuni nf rn.m i- .V .7ffi v:" vitsi the commander-inchief . i10C SUCll reoort the commanIr- such order rcijardinir saidiproocrtv Jlditor o. acSi'.'f?' fjf. "'X..11!'"' " "e of their duty, and Uicir actual eps.nei, lohepaid inthe same manner as the militia Sac.o. This act su.il take effect from Its passage, Approved November a4. 188, No. 39 An act to provide for the dtlll and Instructinn 01 tne omcera 01 me inil It ls hercbv enacted. etc 1 vi tuc uiubcis u. iuc miiiua. baid ofiicera sh1l he fdi-m Inm u-hui Af 1... wiihout regard lo rankt and shall be instruited fn uch theoretlcaf, tactlcal and practica) detailsof mlli- tarv duiy and ducfpline as ihe commander-fn.chlef &hall ptttcnbe. ,a"- nny omcer laiung toappear at aald meetlns: 'alt be fincd not less than two dollars and not more than hftecn dollars; but the commander-in-chief may remit suchfine when ln his opinlon a Butficient and lhe return in good order of such property upon demand of the proper authorities. Sac s. Thit act shall take effect from Its passsxc. Approved November 13,188a. No. jj Anact in dd!tion tocbipter cnt hundred and nlty-cight of ihe reviscd laws, relatlng to thc organl. wm mj auiuc-jcni oona 10 mt State lor It U hercbv enacied. etc r?Tlf d Uw.hJI b "J tUon under Vht law. ol Ua ttate, and any cotapaxiy tatuog the btatfii of UUs aetorof chanter of ih rirf tw..h.n i.-.t. thereby to l.avc walvrd any claim for exerxption r irui ' taxation by reason of any provisionin thY I the orlginal company, r otherwlie. Src 4. Ihis act shall take eflevi fom Itl paisagr. N?:i?4,B,ct ? ('"Vent vinjuit dJacrlminatlont by railroad companics. II Is hertby inactcd, etc.i t!tc'7'i n",ry P,nSn or eerpofatlon operating a railroad shall uive ia a 11 tnnn V.... nni.t.Vi "K..Ji ttrmi. benefill. facilltia bti.l .r...n...i ....!,. i.iivu o. iiiviutTc, wieir agents aud setvanis. railroad) and lor the use of the dstota, builJinnt and crounda thereof t and, ai any point where such rallmaj connectt wutj another ralliuad, rtatonable and ttiuai faciliiiea of intenhange, Src. s. 1 wo or more corporations whose roada co. nect shall not charge or rective lor U-t traniportathn of irelghttoany siation on lhe road of euhcrof ihrm a greater sum than is at the lime charged tr rectlvej for lhe tiHnsportaiion of lhe like class and quantitvol Irelght from the tame orfginal polnt of depriuie 10 a ttation at a greattr distance cn the toad of eitl.tr of them ln the sme dlrcttion. ln the construction of thls section the sum charsed or received lor the 'ransportaiion of frcight shili intludv all termlnal clurges, providtd that thla section tl all noi Le construed m& ailecilmr ihe rtuht ,f .n , company to eatabhsh sucti raut on freighle sl ippeil over their llnc in carluad loit from polnis out-i-iv ih state to point s bcyond the ttate at may tcein for 'Jieir Sc 3. A person or corporailon which vlola ts anv provis.on of thc two pieceaing nttltns shll b-j II.Dla tothe p-rty aggrlevcd Jor aU cmaks una.i,i br reason of tuch violation, to b recoveied ln sni 1 ropr action, ' r Sec 4. Thls act shall not be so construed n topre- VCnt the Issulntf of eLurion miUnt.... uic Hmi ar now (.ustomariiy Issued. Sec 3, '1 hia act shall lake cfleci frcni ita pas I passsge. ipprovca nevtmucr 09, ii, No. 37. Anact inamendment of and In addltion to tltlc twcnty-rtre ol the revised lawa, relatlng w tolls establuhed by railroad corpuratliDS. It ls hcreby enacted, etc 1 Sac. 1. M.ctl n 3,96 of lhe revised laws U hereby amended to as lo itad at foilowt 1 A railroad corporation may tstablish for their sole beneht itoll upon all pasungcrs ai,d prtpert) cairied on thelr rallrotid, at auch raits at are dicrmincd by thedirectora of thecoiporatiun, ond tQMy rcgulate tucfi' conveyance and transpotution, tite wcight uf loaJs, and oiher thliiga ln rtiailon ti ihe use of ihe road aa lhe directors atterinlne. Ilut the tupn-mc tw.rt, ai a sessioo thertof tiolacn in any county in the state.tr at a general term thereof on applicatiunin writfi gof thraeur more fretholdtrs of thc siate, anu dte ouiic tUtccf to.ny,Prson or icrons operating the rallro.d or railroads coraplalntd uf, may Irom lime 10 time, upon hearing beloic said couil or upon repuit of itit com miskioucrs appcinlcd by sald court fcr that puriosa, alter or reduce lhe tolt of any railroad opersud in thn sute. lhe tncthod cl proctuute in tuch chc sliall b lhe same a ln case ol pttiuou to the suprime court, and 11 the applicatlon bv ranted, the couri ahall make au order bxnig th iat ot tc-lls and rei.Uer Judcmoist loribe appiicantsturicovcr Uitir costs. and in audt tion thctuu sucb damnuvt aa tue court shall decm just, Any peison or persons rciusuig lo ptrtorm the order otthecouttin ihe prcmtsta si.ali be cetroed in con ttmpt, and the suprcmv court tl.ail hav full chancer; puMcrs lor the cuiorcemcLt ct any ordir, Judgmi.t ei uecreeundtr Ihis act. Approved NovcmbtrtS, i83s. No. 38. -An act ln addition i and In Rmendmtnt o section ttuce tiiot.9and thrse hunired aad nlntty-nlni of lhe reviscd laws nUnn tu rai ruad onncsilons. It Is hercby enacted, etc 1 Src 1, fhe commlssionfrs named In section 31990) the reviscd lawt.ln addlticn to lt,e pwwers delc-.aleil to them by tald iccilcn.sliali have powcr to dettrininc lhe time cr times when uk paatcuger ttalns ct ton nectingrailroaUt thali coonectwitii e.chother.having ln vicw thr convenicncc ol thc travthng public, and may make allnectuary rulea and rtkulaubnt rcapctt Inrf the manner ol such cunnecilon bnd teport and award thereon aa up9n otlier subjectt named in said tection, Skc. 9. For the purposea named In tection one of this act aaid comnmsionera nay be Rfpoiuted tpon the pcttlionef twenty legal voters Iivia in any lown on the line of any 01 said railroads as wcllas cpon tt. pctition of lhe manageraof any of tald railroads. Sic. 3. IhisaiUbaliukeeliectfruui its cattsaca, Approved November 16, i8j. No.39. An act to araeni tactlooa 3391 an4 339s ot thc revied Uwe, rclaung to tbe oUirucuon of tall road crossings, It ls hereby enacted, etc.i bac. 1. Section 339i,chapter 157 of the revlsed taws, ls hereby amended so as to it-ad a followsi Wllfullv or nevllirentlv (.ticinirt ..nl.li hh.hu. .,1 u 11 Mltro4d corporation, or Ita aervants or agents, ... .uB uj iikii Kiijfinct, icnacrs or cars, aucn corporatiou.servantsoragtnt shail be fined not less bve dollart or more than lw enty dollars. Sbc, a. Section 3391, chapitr 137 ct the rtvlsei laws is hercby amended toas 10 read as followsi strucia a public biyliwav. or a iuiui crofcnir wunte. nm i couie 10 a s;op, ana by ao dotog oo- "'"d Utm use, and rclucs or neglects iamcdl 1 pg tr carrianB aud luadcd uauia by di8Cc.nr.ee Uun 01 cars, remotal ol traiu or oUtrwiae, unless prc- "J wMi;eui sngioe or oiotr aiciGtni siiaa loifcit not less iuan ttu dollars our mor than cuy dollars, 10 b iccovcicd, witb tosis, in au acuVu loundcd on this statute, biougbt by any perkcn bclwre a juatice.and llie hne to collected kf.a.i l pid Into lhe traury ol the town in wbicb lb ollfcns is cumniated lor ttio .unimrt .. I Sac. 3, 1 his act ahall take 3ct (rom Its passaga. Apprwved November s8, itii, An c provlJIng for the destrualoa al l nosJwua wcads ou railroau landa. It ii hertby enacted, etc.i bEC. I. fcvvcrv Lcrson cr cornoratlon owtiMn a 1 rallrcwd a n, kl-lc eiutl caul(J ftil lUiltt and iioxious I wecds growing wiuiiu thc sutvsvrd DouuJancs ot I ";' l" 'o. dcsirovcd bctwea lue crtt I Y ot Jly and the Ullcoth day it July iu eaU vear. . v. a. case 01 lailurc ao LO au iu anv luwn nwfh l"ch such railroad passts, lhe sclccimtn ot wth un Uull t'lvi not.ee thcre'ct by ua. iu the pnnclpai olfice of bucb person or coruoraliou. and m rf!?,"? lM urc tiuuet lor leu das uttr sucll the selcctmen ol such lown tiTaa lotlhwill thistks aud wecds to be cui m the excius I Y1.. lown' -,,d kucu lown hII ihercupon bi to- tuled turucovcrfroui sucb pcroa or ccrporaiion thc .. -. u uuiun iu au aciiou 011 me cae Udcd UDOn this klaiut 1.1 t, r. ..... r- 1 . .. iu"-c 1,1 pe-ce J.aving junsdicucn ot lU parucs. ? 4i An act to amend icctlon iSao of the revlsed I.lui " "ion 3S00 of ch.pttr ol Uie "''"' l -utnacu u to tt.a iollo No perwin .hall, cjieui a, oUitri, .w.Uliy pro- iTJl"'.'".'"'?;"' " '.' "'m setl, clerk, tervaut or aKCut, piruuuua or uuoxuaLing bquor,or mixed liquur ot wuulia iian u .puituOua or inioxicaung, ur uiall liquursor iat.tr Utn and ih pnrae inioaicauug lujuiia," whcic ii occurs in Ibts cOapur, siiall bc ima lo uvlud tu.U liquors and bw. iiie word "ijrn.sn," wbuv u ovcuis mnw cliapici, shall apply to case. whcr. a Lcrsu knwwitisly bnngs iaioorirnsporn witbiu tbe si.ie lor iioUsr pcrnou. lotoxicauug liquor intended to o told ordisposcdot soniiary to iaw, or to be dmd.d mon.r or diaintutsd to oihers. Ihe words "give away," where they occur ln ihis cnapier, Wiall not apply o the fcivwg away of intoxl catiug liquor by a pwrou 111 ut own puva.e dweUnij uolcMgivcn tio minor oiher than a tucuibcrol hu own pnvaie faaiity or) lo an babitu.1 druukaid, c-f unlesa ucn pnvaic dwslhng ucou.cs a piacr 01 public reori, UuiuoptrsonshaU luruisuor fcive away mtux icatingliquwr ai n aeuitUgc-ol pcrsvns fcaiueitd to trvl, 14 buildingor a irauicoi a buiiuiu, or iu uuauve a building or -i a put u gatlunug lcr amusciucni. No.umrf m thu ciwpicr Uali prc cnt tuv u.nui.cii.re, sale aod use ol wnw lc-r thc couiUicuioraiion ol tliu Lord suppcr, nor lhe manufawtuie, lc and uo of cidcr, or, ior utcdical purpoatt owy, ot winc tnd ln me sitw irom grap. or otucr iruu. uie gfowtU ot the state and Whiwu ia without tne adiuuur akchol ol spirituout hquot, nor lhe wuutdciutc by any oi.c lor hlOW0 bse ol Itrincnied liquor; but Uu pslaon sliall cll or lumuh ciutr or Urionntd hquor at or iu vict uallmg houM;, iavi.ru, ro.sry, i.ow, cciUr or Jthur place of puulic rvkori.or ai any pla.e. io ku babuual drunkard. Approved November a, 18E1. No, 4a, Anact Inaddnionto certaln secilonsof chap lcr one huodr,u aad siAiy.uiac ot tht rcviacd Um ln relatluuiii Itivlratd. m itif...l-i.n . i,,,..- It is hut-u) cncicd, ttv t Skc. 1, in any complalnt, information or lodlcl ment loundsd upon wc.iun nu. ibh ur m ,t ih reviMrd lawtltt.itail bKuiQc.tmUJ,(tgc tU.ubatancc Of lhe oncUkeaUUalantiaiiyinuivlallgtiaki: cf suiuaci tiun. And il hli.Ii iiut m ii,L.Kuri ... tti n ... complaint, infotmalion or ioautu.cui il.c name llie ptraons or biws lor whoui 1 c rckpundtni a td as agent, cr irom whoui or lorwhoiu Lv pnu.urc.1 'ji .uajfwiicu aucu uiuora,or ircni wiiom cr lorw.iL.ui hc took ordera.or wbom be tudcd,Mutu-d cr aatiid, or the mcMt.11 by which be aiued, abciicd or .ivd any percn or biwa wbicu be Mtdcd, aoerca .r aaftisied; but the vouri bclcre wmui sucb cin plaiiit, information or indicimcut is pcndtng . x 1 011 appiicaiionol itieretpundciliorder Ue picctki.j' ofticr 10 lumuh tuch spccilicatious ot the acts u'j rched upon ain lhe opintcii ot tne court are ncvtr to proic-ct the ri,hts 01 lhe ribpuiidma. bc. s 'I he provisions of aeuiuns 3utS and 3S0; 1. . c 01 a pitra 01 gUHlV. tuall apply 10 proatcuiions undcr said teciiunsSjo. ibii and 3839. bkc.3. Justtcet shall have concurrcnt jurlt'lctloc. wiih ibc county court 10 prosccutiont undcr s.id scc llons 3830, 3S31 aod 383. sms.. 4. iiiis aci tiia.i take cnect irom ut nastace. Approved November i.iudt. No, 4j. An act ln addltion to chapter 169, revised lawt, entltled "lhe iramc ia iotoxuating liquor." It ts hereby enacted, eu.i Sac. 1. Only one person shall b required to make. Blgn and swear la m complaint forawarrantot tcaich and acuurc,inatcad of thrce as now provided iu sct.tion Stc a. In all casct where now, by any rf the uro- Vlsiona of aald chanter. an mturr uiith,.ii..i inioxlcatiug liquors, or lhe caks or Vtscls coniaiuiog the tame. 1V Vlitue 01 a warrant thtretr. h mjw ciacihe tame withouta warrant, and Uci the liquois, tatka or vtaselt d tcUcd in tumc aatt j face and shall uiniui tu,u HMiidui, a.i.u j.c aiiaii inire- uiion make retuin of bia doincs under UJ Mrrjm thc tame manner at he woutd uavc donc had tt imu Ing of tiie warrant prcreded such tcuuie. j. 1 aci tin im nmi iicui ut patwgc, Appruved November t , ibtjj. No. 44. An act In amendtocnt of icctlon jlij of f ici to mc iciui vi proscduni in DrosetUtioni lor maintimnir liouf nuiunra. It is Iiercby enacted, vtc 1 Ssc 1. tection i6( cl the revlsed lawsls lipraSw amended by Imcrilog thc uorda "inuictmenit and informaiioos'' alicr Ibt word "coinp'aiutt" aod beloit iu woru reiaunfc; - ia wm orst (iuc W taid accUwa No. 4! Ao act relatlng to sclsurcs and arrcsts. Il it hcreby enacted, etct btc 1. Ibeothwer who makes a teliura of inttvtt. cating liquor by virtue of a March w ai raut put iuo hi uauua,w nuw w.a hisuic vi iiuof MllllOUl WT rant.or vvbo makes an arrtst wuuout a warrant 01 a person found in tucb a siate of intoxlcation atlodia turb ihe public or domesiic .t and tranuuuuy, shall Immediaielv mvt notice thereof tu a . rjn.t inf.,,... ciiv atiorner of lhe lown or citv In Hhlcu . 1, or arrrst ia made, or lo the siate't attorney vt the Ju'or,suy auorniy or state attorney ahall atleud and act in beiialf ol tue state at uic iuV l-lu, mjc iuui u m-iicu cr ai ;nt cxara laatiod and disclosurt ol tbe pcrsou so arrcatcd, aud Ihe nrre.iinir olhcer and thc oioaeLutinir ottn, kln.ii k ailowed for travel aud aticudaiicti ib aamc fecs aa 10 other caies. Skc t. This act shall Uketflecl frcma lia pastagt. Approved Oaobcr ai, iut. So, 48. -An act relatlng to salcs ol liquor jy t jwns. It Is hcreby enacted, tu t SBC l. Senlon im ut thm trvi.aA liura ! t,ku amended by addiug tuceio tht uliowing words; ynw ao lUia Wf VMS MISC1BU Baaji S) at