Appeal from

decree of, how taken.

SEC. 31. Any party aggrieved by the judgment or decree of a town council, may appeal within forty days after the entering up of such judgment or decree, and not thereafter, unless the time of taking such appeal is otherwise provided by law.

Of bond of town clerk.

May appoint deputies, their

powers and duties.

Responsibility for deputies.

May take bonds

from them.

Town clerk, where to be twenty days before certain

elections, and,

penalty for absence without appointing deputy.

SECTION 1. Every town clerk shall, within thirty days of the time of being sworn into office, give bond to the town treasurer of the town, with sufficient surety or sureties, in such sum as the town council of such town shall prescribe, conditional for the faithful performance of the duties of his office.

SEC. 2. Town clerks may, by and with the approbation of the town council, appoint a deputy, whenever such appointment shall be rendered necessary by the sickness of the town clerk, or when he is otherwise compelled to be absent from his office; and such deputy, so appointed, shall perform all the duties which are incumbent on the town clerk, being thereunto qualified by taking the oath of office.

SEC. 3. Every town clerk appointing a deputy as aforesaid, shall be responsible for the good conduct of the deputy; and may take bond with surety in such penalty as he may require, conditioned for the faithful discharge of the duties of the office during the time which such deputy shall exercise the same; and such clerk may revoke such appointment and cancel such bond, at his discretion.

SEC. 4. If any town clerk shall absent himself from his office between nine o'clock in the forenoon and twelve o'clock at noon, or between two and five o'clock in the afternoon, of any day except Sunday, within twenty days next preceding any meeting held for the annual election of state or town officers, representatives in congress, or electors of president and vice-president of the United States, he shall appoint a deputy clerk, whose duty it shall be to attend the office during such absence, and perform all the duties thereof.

SEC. 5. Every town or city clerk who shall refuse or wilfully neglect to appoint a deputy when absent as last aforesaid, shall be fined one hundred dollars.

SECTION 1. Every town treasurer, before he shall proceed to discharge the duties of his office, shall give bond to the town for which he is appointed, in such sum, and with such surety, as shall be satisfactory to the town council thereof, conditioned for the faithful discharge of the duties of said office.

SEC. 2. Town treasurers shall, at some annual town meeting, make a statement of their accounts in writing, showing the several sums received and paid by them during the previous year, and showing in detail the persons to whom, and the purpose for which, the pay

ments were made.

SEC. 3. Such accounts shall be settled annually by the town council, or in such other way as the towns may severally direct; and when settled, the treasurer shall retain all his vouchers or receipts for the payments charged in such account, to be kept on file with the other papers of his office.

SEC. 4. Every person paying taxes on real or personal estate in the town, shall be entitled to certified copies of such statement of accounts, and of any of such vouchers, from the town treasurer, upon payment to him therefor of the fees for copying and certifying, allowed to town clerks for like services.

SEC. 5. Every town treasurer who shall neglect to make the annual statement as above required, shall forfeit and pay to the town the sum of one hundred dollars, for every such neglect.

TITLE VIII.

OF THE LEVY, ASSESSMENT, AND COLLECTION OF

TAXES.

CHAPTER 38. Of property liable to and exempt from taxation.

CHAPTER 39. Where and to whom property is taxable.

CHAPTER 40. Of the levy and assessment of taxes.

CHAPTER 41. Of the collection of taxes.

CHAPTER 42. Of state taxes

CHAPTER 43. General provisions concerning taxes.

Property liable to taxation.

Property ex

ation.

CHAPTER 38.

OF PROPERTY LIABLE TO AND EXEMPT FROM TAXATION.

SECTION

1. Property liable to taxation.

SECTION

2. Property exempt from taxation. SECTION 1. All real property in the state, and all personal property belonging to the inhabitants thereof, shall be liable to taxation unless otherwise specially provided.

SEC. 2. The following property and no other shall be exempt empt from tax- from taxation: property belonging to the state; land ceded or belonging to the United States; houses for schools, academies, and colleges, and all the appurtenances thereto belonging, owned by any town, company, or corporation, and the land used in connection therewith, so far as the same are held, occupied, and used for, and the rents and profits thereof are applied to, educational purposes; the estates, persons, and families of the president and professors, for the time being, of Brown University, for not more than ten thousand dollars for each of such officers, his estates, person, and family, included; property specially exempted by charter, unless such exemption shall have been waived in whole or in part; lots of land used exclusively for burial grounds; lands of the Narragansett tribe of Indians, held by the tribe or in severalty according to their usages, but not including any land owned in fee simple by a member of the tribe: Provided, that such land shall not be liable to taxation for the support of the poor or the erection or repair of schoolhouses, or the support of public schools; the property, real and personal, held for or by any incorporated library society, or any free public library, or any free public library society; houses for religious worship and the land used in connection therewith, and the property, real and personal, not exceeding twenty thousand dollars in value, held for or by any church or incorporated religious society, or incorporated charitable society; almshouses and the land and buildings used in connection therewith, except that almshouse estates, when belonging to the town, shall be subject to taxation for school purposes in the school districts in which they are situated; the estate of any person who, in the judgment of the assessors, is unable from infirmity or poverty to pay the tax; the bonds and other securities issued by the government of the United States.

SECTION

deceased, to whom assessed, until record or notice of division. 8. Real estate assessed by mistake, when liable for tax.

9. Personal property, where taxed. 10. Personal property, what included for purposes of taxation. 11. Machinery and fixtures of certain kinds, and live stock and farming tools on farms, where taxed. 12. Personal property held in trust,

SECTION

the income of which is paid to
others, how, where, and to
whom assessed.

13. Other personal property in the
hands of executors, guardians,
&c., where and to whom taxed.
14. Religious and benevolent societies,
personal property of, where
taxed.

15. National bank shares of non-resi-
dents of this state, where taxed.

SECTION 1. All real estate shall be taxed in the town where the Real estate, same is situated.

SEC. 2. Buildings on leased land, the leases whereof are in writing and recorded, shall, for the purposes of taxation, be deemed real estate.

SEC. 3. The main wheel, steam engine, boilers and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, gas fixtures, and water fixtures, attached to, and all kettles set and used in any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.

SEC. 4. Taxes on real estate shall be assessed to the owners, and separate tracts or parcels shall be separately described and valued as far as practicable.

SEC. 5. The mortgagor shall be deemed to be the owner of mortgaged real estate, so long as the same is in his possession.

SEC. 6. Estates in possession of a tenant for life may be taxed to the tenant for life, who, for the purposes of taxation, shall be deemed the owner.

SEC. 7. Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division be made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions thereof; and each heir or devisee shall be liable for the whole of the tax, and shall have a lien therefor on the shares of his associate heirs or devisees in said estate, for their proportion of said tax, if paid by him.

SEC. 8. If, in assessing real estate, the same be assessed by mistake to a person not the owner, such tax may nevertheless be collected from such real estate: Provided the same be described so as to be identified, and the party having the record title have notice of such

assessment.

SEC. 9. All ratable personal property shall be taxed in the town in which the owner shall have had his actual place of abode for the larger portion of the twelve months next preceding the first day of April in each year, unless otherwise provided. Merchandise, stock in trade, lumber and coal, stock in livery stables, machinery and machine tools, being in buildings or on wharves, or otherwise permanently located in any town, and belonging to persons not residing in this state, shall be taxed to the owner in the town where the property may be when the tax is assessed.

Persons residing in this state, and owning property of the descrip

where taxed.

Buildings on leased land

deemed real estate.

Main wheel,

steam-engine, boilers, &c., real estate.

when deemed

Real estate as

sessed to owners, &c.

Mortgagor in possession deemed owner. Tenant for life

deemed owner.

Undivided real estate of persons deceased, sessed, until record or notice

to whom as

of division.

Real estate assessed by mistake, when lia

ble for tax.

Personal property, what included for purposes of taxation.

Certain fix

tures, machinery, live stock, and farming

tools on farms,

where taxed.

Personal property held in trust, where and to whom assessed.

Personal property in hands of executors, guardians, &c., where taxed.

Property of religious, &c.,

societies,

where.

National bank

shares of non

residents,

where.

tion above mentioned, located in and taxable in any other state, shall not be taxed therefor in this state.

SEC. 10. Personal property for the purposes of taxation shall be deemed to include all goods, chattels, debts due from solvent persons, moneys, and effects wherever they may be; all ships or vessels at home or abroad; all public stocks and securities, except those issued by the government of the United States; all stocks or shares in any bank or banking association; in any turnpike, bridge, or other corporation within or without the state, except such as are exempted from taxation by the laws of this state: Provided, that no shareholder shall be liable to taxation for shares held in any corporation within this state which in its corporate capacity is taxed within the state for an amount equal to the value of its property: and provided, that no person shall be liable to taxation, except upon the surplus of the ratable personal estate owned by him, over and above his actual indebtedness.

SEC. 11. The fixtures enumerated in the third section of this

chapter; all picking, carding, spooling, drawing, spinning, and reeling frames, dressing and warping machines, looms, tools, and machines of all sorts, propelled by steam or water power in any factory, machine shop, print works, or manufacturing establishments of any kind, and all live stock and farming tools on farms, shall be taxed to the owner in the town where they are situated, in the same manner as if he resided there.

SEC. 12. All personal property held in trust by any executor, administrator, or trustee, the income of which is to be paid to any other person, shall be assessed against the executor, administrator, or trustee, in the town where such other person resides; but if such person resides out of the state, then in the town where the executor, administrator, or trustee resides; and if there be more than one such executor, administrator, or trustee, then in equal proportions to each of such executors, administrators, and trustees, in the towns where they respectively reside.

SEC. 13. All other personal property in the hands of executors or administrators, shall be taxed to them in the town where the deceased person resided, and all such property in the hands of guardians, shall be taxed to them in the town where the ward resides, if in this state, and if not, in the town where the guardian was appointed.

SEC. 14. The personal property liable to taxation, of any religious or benevolent society, shall be taxed in the town where the corporation holds its meetings.

SEC. 15: The shares in national banking associations held by persons residing without the state, shall be taxed in the town in which such banking association is located.