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TWENTY-FIFTH LEGISLATURE.

No. 24.]

[HOUSE.

STATE OF MAINE.

IN THE YEAR OF OUR LORD ONE THOUSAND EIGHT HUNDRED AND

FORTY-FIVE.

AN ACT concerning the assessment of taxes.

Be it enacted by the Senate and House of Represent2 atives in Legislature assembled-as follows:

3 SECTION 1. A poll tax shall be assessed upon every 4 male inhabitant of this State above the age of twenty5 one years, whether a citizen of the United States or 6 an alien, in the manner provided by law, unless he is 7 prevented therefrom by the provisions of this act.

SEC. 2. All real property within this State, all per2 sonal property of the inhabitants of this State, and all 3 personal property hereinafter specified of persons not 4 inhabitants of this State, shall be subject to taxation 5 in the manner provided in this act.

SEC. 3. Real estate shall for the purposes of taxa2 tion be construed to include all lands within this State

Wm. T. Johnson, Printer to the State.

3 and all buildings and other things erected on or af4 fixed to the same. Provided however, that the track 5 of any railroad belonging to any railroad company 6 incorporated by this State and the land on which it is 7 placed, shall not be deemed real estate.

SEC. 4. Personal estate shall for the purposes of 2 taxation be construed to include all goods and chat3 tels, moneys and effects, wheresoever they may be— 4 all ships and vessels, whether at home or abroad—all 5 moneys at interest due the person to be taxed more 6 than they pay interest for-all other debts due them 7 more than they owe-all public stocks and securities— 8 all shares in moneyed corporations, whether within or 9 without the State-all income from any profession, 10 trade or employment above the sum of three hundred 11 dollars a year-all annuities payable to the person to 12 be taxed when the capital of such annuity is not taxed 13 in this State-and all other property included in the 14 last preceding valuation for the purposes of taxation. SEC. 5. The following property and polls shall be 2 exempted from taxation, namely:

3 First-The property of the United States and of this 4 State.

5 Second-The real and personal property of all lit6 erary, benevolent, charitable and scientific institutions 7 incorporated by this State.

8 Third-The household furniture of each person not 9 exceeding four hundred dollars to any one family, 10 and also his wearing apparel, farming utensils and

11 mechanics' tools necessary for carrying on his busi12 ness; also musical instruments not exceeding in value 13 fifteen dollars to any one family.

14 Fourth-All houses of religious worship and the 15 pews and furniture within the same (except for pa16 rochial purposes), and all tombs and rights of burial. 17 Fifth-All mules, horses and neat cattle less than 18 one year old-all swine and sheep less than six 19 months old.

20 Sixth-The polls and estates of all Indian's.

21 Seventh-The polls and estates of all persons who 22 by reason of age, infirmity and poverty may in the 23 judgment of the assessors be unable to contribute 24 towards the public charges.

25 Eighth-The polls and estates of inhabitants of 26 islands on which there are no highways, may be ex27 empted from the highway tax at the discretion of the 28 city, town or plantation to which they belong.

SEC. 6. The poll tax shall be assessed on each tax2 able person in the place where he shall be an inhabi3 tant on the first day of May in each year. Provided 4 however, that no person shall be considered an inhab5 itant of a place on account of his residing there as a 6 student in a literary seminary; and the poll tax of 7 every person under guardianship shall be taxed to 8 his guardian in the place were such guardian is taxed 9 for his own poll.

SEC. 7. All taxes on real estate shall be assessed in 2 the city, town or plantation where the estate lies, to

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