to be determined by the certificate of the justices of the superior court; said tax shall be assessed by said justices in proportion as near as may be to the taxation of other property on the first day of April of each year in the several towns in which said railroads are situate. It shall be the duty of said railroad corporation to furnish said justices all the necessary evidence for their action therein, and give reasonable notice to the state treasurer in writing of any application made for the assessment of taxes so that he may attend at the hearing thereon if deemed necessary. (R. S., chap. 39, sec. 4, as amended by laws of 1843, chap. 34, sec. 3 and 4.

SEC. 5. The treasurer of said State shall assign and distribute on or before the first day of December annually all sums so received by him in the following manner:

1st. To the several towns in which any railroad may be located, one fourth of said one per cent. paid by said railroad corporation, each town to receive in proportion to the capital stock expended therein for buildings and the right of way.

2d. To the several towns in this State in which stock in any railroad shall have been owned on the first day of the April next preceding, three fourths of the one per cent. paid by said corporation on the stock owned in such town, upon receiving from the selectmen thereof satisfactory evidence that the same was owned in said town on said first day of April; said three fourths of one per cent. to be by the selectmen of the town receiving the same, appropriated in just proportions to the several purposes for which taxes are assessed upon the polls and estates of such stockholders within such town.

3d. The remainder for the use of the State. (R. S., sec. 5, amended by laws of 1843, chap. 34, sec. 3.)

SEC. 6. It shall be the duty of the agent of every such railroad corporation to transmit to the treasurer of the State, on or before the first day of June annually, a certified statement of the number of shares in such corporation owned in each town in this State on the first day of April annually, and by whom owned, and such other information as may be required to carry out the provisions of this and the two preceding sections. (R. S., sec. 6.)

SEC. 7. Whenever any railroad corporation in this State shall neglect to pay to the treasurer of the State on or before the first Wednesday of September annually all taxes annually assessed on them by law as provided by the third section of chapter thirtyfour of the laws of this State, approved July first, one thousand eight hundred and forty-three, [section 5 of this chapter as now amended,] it shall be the duty of the treasurer of this State to issue an extent for all sums which shall remain unpaid after said day, and the same may be levied upon the property of such corporation. (Laws of 1852, chap. 1294.)

CHAPTER 42.

WHERE AND TO WHOM PERSONS AND PROPERTY SHALL BE TAXED.

9. Property taxed to the person in pos- 19. Keeper of stud horse to give security session.

for tax.
20. Penalty for refusal.

SECTION 1. Every person shall be taxed in the town in which he is an inhabitant or resident on the first day of April, for his poll and estate, except in cases otherwise provided for by law. (R. S., chap. 40, sec. 1.)

SEC. 2. Residence in any town merely for the purpose of obtaining an education at any literary institution, shall not subject the person so residing to taxation in such town. (R. S., chap. 40, sec. 2.)

SEC. 3. In case any person shall remove from town on or after the first day of April, he shall pay his taxes that year in the town from which he removed. (R. S., chap. 40, sec. 3.)

SEC. 4. The surplus capital on hand in banking institutions in this State shall be taxed in the towns wherein such banking institutions are located; [Laws of 1849, chap. 848,] stock in banks, insurance and other corporations, except railroads and manufacturing corporations in this State, shall be taxed to the owner thereof in the town in which he resides, if in this State, otherwise to the corporation in the town in which its principal office or place of business in the State shall be kept. (R. S., sec. 4.)

SEC. 5. Taxable property of manufacturing corporations in this State, and property taxable to any other corporation, shall be taxed to such corporation by its corporate name in the town or place in which it is situate, except in cases where other provision is made. (R. S., chap. 40, sec. 5.)

SEC: 6. All animals liable to be taxed kept in any town, and all stock in trade employed in any town, owned by any person not resident therein, shall be taxed in such town to the owner or person having the care thereof on the first day of April, whether such person be a resident in the town or not. (R. S., chap. 40, sec. 6.)

SEC. 7. In all cases where any fishing vessel shall be employed in any business or trade transacted at any port or harbor, and shall sail from or return to such port or harbor to discharge their cargo, such fishing vessel shall be assessed and taxed in the town or place within which such port or harbor may be, in the same way and manner as stock in trade may now be taxed by the sixth section of this chapter; provided, that the provisions of this section shall not apply to fishing vessels owned in this State which sail to and from and whose business is done at ports or places out of the State. (Laws of 1846, chap. 332.)

SEC. 8. All wood, bark, timber, logs and lumber, manufactured or otherwise, exceeding fifty dollars in value, shall be taxed to the owner or owners thereof, in the town or towns where the same shall be on the first day of April in each year, if such owner or owners be known; and if such owner or owners be not known, to the person or persons having the same in their care or custody on said first day of April, and any person or corporation which shall permit wood, bark, timber, logs and lumber to be laid on their premises shall be deemed to have the same in their care or custody for the purposes aforesaid, and shall have a lien on said property for the payment of said taxes; provided, that one or more of the selectmen or assessors taking the inventory shall, prior to or at the time of taking the same, give to the person or corporation permit. ting such wood, bark, timber, logs and lumber to be laid on their premises, or to any of their agents, or their tenants in possession, having care and supervision of their property in the said town or towns, a notice in writing by him or them subscribed, stating the kind of property, the place where it is situate, and that they intend to tax the same; and an affidavit made by the selectmen or assessors serving the said notice, shall be evidence of the fact in any court of law. (Laws of 1850, chap. 991.)

SEC. 9. All real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof; provided such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. (R. S., chap. 40, sec. 7.)

SEC. 10. Any personal property liable by law to be assessed in public taxes, being on the first day of April in any unorganized place in this State, and the owner of which resides in an organ

ized town or place, may be taxed to the owner in the town or place where he resides. (Laws of 1850, chap. 972.)

SEC. 11. If any person not the owner shall be living on any farm or in any house on the first day of April, and shall refuse to be taxed for it, the same shall be taxed as resident by the number of the lot or such other description as it is commonly known by, with the name of the occupant as such; and all property so taxed shall be holden and liable to be sold in the same manner that the real estate of residents is holden and sold for taxes. (R. S., chap. 40, sec. 8.)

SEC. 12. If no person shall be in possession or occupation of any buildings deemed by the selectmen to be tenantable, or of any other real estate improved as pasture, mowing, arable, or otherwise, the same shall be taxed as non-resident by such description as it may be readily known by, with the name of the owner, if known. (R. S., chap. 40, sec. 9.)

SEC. 13. Unimproved lands of non-residents shall be taxed in the name of the owner if known, otherwise in the name of the original proprietor, if known, otherwise without any name and by the number of lot and ranges if lotted, and the quantity thereof, or by such other description as it may be readily known by. (R. S., chap. 40, sec. 10.)

SEC. 14. Estates of persons deceased may be taxed to the widow, any of the children, heirs, or other person who will consent to be considered as in possession thereof, otherwise to the heirs generally of such deceased person. (R. S., chap. 40, sec. 11.)

SEC. 15. The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be assessed to the administrator, trustee, or guardian, or other person holding such property in trust; the real estate in the town in which it is situate, and the personal estate in the town in which such administrator, trustee or guardian may reside, if in this State, otherwise in the town in which such legatee, ward, or person beneficially interested may reside; provided, however, that stock and all goods and chattels shall be taxed in the town in which they are kept. (R. S., chap. 40, sec. 12.)

SEC. 16. The selectmen shall assess all persons whom they believe to be inhabitants of the town on the first day of April. If any person so assessed shall tender to the selectmen his affidavit, stating that before the first day of April he had removed from said town and become an inhabitant of any other specified place, and answer such interrogatories under oath as the selectmen may propose relative to his residence, they may suspend the collection of such tax. (R. S., chap. 40, sec. 13.)

SEC. 17. If the person so assessed and examined shall, within one year from said first day of April, produce to said selectmen the certificate, under oath, of the selectmen of any other town, that he was assessed in that town as an inhabitant, and how much, and has paid the tax, and that the same is the legal tax for the

year upon his poll and whole estate, the first mentioned tax may be abated, otherwise it shall be collected. (R. S., chap. 40, sec. 14.)

SEC. 18. Any person or corporation to whom any tax may be legally assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof, until such tax is repaid to them, shall be allowed the same upon settlement of their accounts, and shall have a right to recover the same against the owner by action for money paid to his use. (R. S., chap. 40, sec. 15.)

SEC. 19. The selectmen shall appraise and assess, in all taxes of the year, every stud horse or ass which shall be kept in the town for the use of mares at any time after the first day of April, and may require the owner or person having the care of such animal to give security to their satisfaction to pay such taxes or produce satisfactory proof, within thirty days, that such animal has been duly taxed in some other town in this State. (R. S., chap. 40, sec. 16.)

SEC. 20. If the owner or person having care of such stud horse or ass shall neglect or refuse to give such security upon request, he shall forfeit three times the amount of the tax so assessed, for the use of the town. (R. S., chap. 40, sec. 17.)

CHAPTER 43.

OF THE ANNUAL INVOICE OF POLLS AND TAXABLE PROPERTY.

SECTION 1. The selectmen of each town shall annually, in the month of April, take an invoice of all the polls and property liable to be taxed in such town on the first day of the same month.

SEC. 2. The selectmen may seasonably give notice of the time and place appointed by them to receive an account of the polls and taxable property in such town, by posting up advertisements at some public place or places in such town, or in any other manner the town may at any legal meeting direct.