Tax on livery stables. stables in stalls 114. The specific license tax to keep a livery stable in the coun- Tax on livery try, and in towns of less than two thousand inhabitants, shall be fifteen dollars; and in towns of two thousand inhabitants and over, shall be twenty-five dollars; and an additional tax of fifty cents for each stall therein. And herein shall be included as stalls, such What included space as may be necessary for a horse to stand, and in which a horse is or may be kept. If the license be to keep a livery stable Tax on stables by proprietors of public watering-places, and other places of sum- sorts mer resort, or any other person at such places, and is for six months or less, the tax thereon shall be one-half the rates above specified. The specific license tax to a person for the privilege of running a Tax on single single hack shall be ten dollars. On the sale of horses, mules, asses, jennets, cattle, sheep, and hogs. 115. A license shall be required of persons who sell for others on commission or for profit, or whose business it is to buy and sell for profit, and not for feeding or grazing, for as long as two months, horses, mules, asses, jennets, cattle, sheep, and hogs, or any of them. Tax on the sale of horses, mules, cattle, sheep, and hogs. at summer re hack Licenses to sell horses, mules, cattle, sheep, and hogs 116. The specific license tax on any person for the privilege of Tax selling horses, mules, cattle, sheep, and hogs, anywhere within this state, as defined in section one hundred and fifteen of this act, shall be twenty-five dollars, the license to be certified by the clerk of the county or corporation court in the same manner as a sample merchant's license. Tax on state bonds; how value ascertained and tax collected. 117. Out of all interest which shall be due and payable at the On state bonds treasury, on bonds of the state (whether the same be funded or unfunded), there shall be retained a tax equal in amount to fifty cents on the hundred dollars' market value of the bonds, from which said interest is derived, as of the first day of April of each year; and such bonds shall be exempt in the hands of the holders thereof, from the property tax imposed by the state. It shall be the duty of the auditor of public accounts and the second auditor, immediately upon the passage of this act, and on the first day of April, annually thereafter, to ascertain, from the best sources attainable, the market value in currency of state bonds, both registered and coupon; and it is hereby made the duty of the auditor Regulations of public accounts, immediately after the ascertainment of said value, by circular or otherwise, to forward to every officer throughout the commonwealth, charged with the collection of taxes, the Penalty State bonds not exempt As to incorporated companies Repealing clause Commencem't value of all coupon bonds, ascertained as aforesaid, who shall deduct from the matured coupon or coupons, which may be tendered to him in payment of taxes or other dues to the state, such tax as is now or may hereafter be imposed thereon by the general assembly; and every such collector shall endorse on the back of each coupon out of which the tax has been so deducted or retained, the words, "tax retained, dollars," and shall sign the same, and account therefor to the proper officer. All sums so retained, shall be paid into the treasury for the use of the commonwealth. But whenever the state shall pay less interest on the said bonds than six per centum per annum, and shall issue to the holders thereof a certificate for the unpaid interest, the said tax shall not be deducted from the interest paid, but from the portion unpaid, and a certificate shall be issued for the unpaid interest, less the tax. Any collecting officer who shall receive payment of taxes or debts in coupons without deducting the tax provided for in this section, shall forfeit and pay to the commonwealth five hundred dollars. Nothing in this section shall be construed to exempt state bonds from assessment for local taxation. 118. It shall not be lawful for any incorporated company doing business in this state, to exact or receive of persons dealing with it, or charge to the account of such persons with the company, the tax imposed by the state, county, city, or town upon the license or business of such company, or any portion thereof, or any amount on account thereof. Any company violating this provision, shall for every such violation, be liable to a fine of one hundred dollars— one-half of which shall go to the informer. 119. All acts and parts of acts inconsistent with this act are hereby repealed. 120. This act shall be in force from its passage. AN ACT TO REQUIRE COMMISSIONERS OF THE REVENUE TO KEEP THE Approved March 8, 1877. school district rate 1. Be it enacted by the general assembly, That where two or Tax for each more school districts are included in the same commissioner's dis- to be kept sepatrict, it shall be the duty of the commissioners of the revenue, when they assess and enter the school tax in their land and property books, to keep separate the tax for each school district, indicating, by name or number, the district wherein the property is taxed. It shall be the duty of the auditor of public accounts to have the land and property books of the commissioners of the revenue prepared with three columns, one for entering the county school levies, one for entering the district school levies, and the third for entering the name or number of the school district wherein the property is taxed. 2. This act shall be in force from its passage. Commencem't CODE, CHAPTER 41. 27. The assessors or commissioners of the revenue shall transmit Lists of lands belonging to to the said auditor a list of all lands in their respective districts commonwealth belonging to the commonwealth, other than such as are waste and unappropriated, and including such as are escheated, and set forth in such list all the information which they can obtain in relation to the lands mentioned therein. For each tract of land or lot so mentioned by any assessor or commissioner, he shall receive one dollar from the treasury. When taxes to be assessed for public free school purpos's CODE, CHAPTER 78. 68. All taxes imposed for public free school purposes, whether by the state, or by or for any county, or by or for any school district, shall be assessed at the same time and in the same manner as are state and county taxes for ordinary purposes; and in any county or district where such tax has been levied by the board of supervisors of the county, it shall be the duty of the assessors therein, to assess and enter such tax in the copies of their land and property-books which they return to the treasurer of the county. It shall be the duty of the auditor of public accounts to have the assessors' land and property-books prepared with two columns, for the entry of county and school district levies for public free school purposes. Lists of escheated lands CODE, CHAPTER 109. 3. Each assessor or commissioner of the revenue shall, annually, in May, furnish to the escheator of his county or corporation, a list of all lands within his district of which any person shall have died seized of an estate of inheritance intestate, and without any known heir, or to which no person is known by him to be entitled; but no land shall be liable to escheat which for twenty years has been in the actual possession of the person claiming the same, or those under whom he holds, and upon which taxes have been paid within that time. CODE, CHAPTER 36, AS AMENDED. OF TAXES ON COLLATERAL INHERITANCES, PROCESS IN SUITS, 8. 9. Personal representative liable for damages for non-payment of tax. On suits, process, and seals. 10. Exemption from tax on seals in certain cases. 11. Tax on deeds, wills, and administra Power of attorney to transfer bonds. 35. 36. 12. tions. 13. 14. to 18. have been paid, other Penalty on treasurer for misapply- [Reports to auditor of all insurance What entitles company to transact cases. Valuation of life insurance policies How foreign insurance companies Tax on collateral inheritances; regulations as to who shall pay, and to whom; record of receipts; fee of assessor, &c. 1. Where any estate within this commonwealth, of any decedent, Code 1873, ch. shall pass under his will, or the law regulating descents and dis- 36, p. 363 tributions, to any other person, or for any other use than to or for the use of the father, mother, husband, wife, brother, sister, nephew, or niece, or lineal descendants of such decedents, the estate so passing, if of greater value than two hundred and fifty dollars, shall be subject to a tax of a certain per centum. 2. The personal representative of such decedent shall pay the whole of such tax, except on real estate, to sell which, or to receive the rents and profits of which, he is not authorized by the will; and the sureties in his official bond shall be bound for the payment thereof. |