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6 polls, how much for real estate, and how much for 7 personal estate, distinguishing any sum assessed to 8 such person as guardian, or for any estate in his or 9 her possession, as executor, administrator or trustee, 10 and also insert in such list the number of acres of land 11 which they have assessed to each non-resident propri12 etor, and the value at which they have estimated the 13 same, and such list or lists when completed and signed 14 by them or the major part of them to commit to the 15 collector or collectors, constable or constables, of such 16 city, town, plantation, or other place, respectively, 17 with their warrant or warrants in due form of law, 18 requiring them to collect and pay the same to the 19 treasurer of the State, at such time as the legislature, 20 in the act authorizing such tax, shall direct the same 21 to be paid. And also to return a certificate of the 22 name or names of such collector or collectors, con23 stable or constables, together with the amount com24 mitted to each to collect, one month at least before 25 the time at which said collectors or constables are re26 quired to pay

in such tax. Sec. 18. The county commissioners in their re2 spective counties, when duly authorized to assess a 3 county tax, shall apportion the same on the several 4 cities, towns, plantations and other places therein, ac5 cording to the proportions fixed by the act authorizing 6 such county tax.

Sec. 20. In the assessment of all State, county, 2 town, plantation, parish or society taxes, the assessors 3 of each city, town, plantation, parish, society, or other 4 place, within this State, shall govern themselves by 5 the rules contained in this act, and such parts of the 6 fourteenth chapter of the Revised Statutes as are not 7 inconsistent with the provisions hereof, and shall as8 sess on the taxable polls therein one eighth part of the 9 amount of the tax that shall be assessed. Provided, 10 that the tax on each poll shall not exceed one dollar 11 and fifty cents, excepting in such parishes and socie12 ties where a different provision for assessing their 13 taxes is made by law. Provided always, that it shall 14 be lawful for any city, town, plantation, parish, socie15 ty, or other place, to levy and collect any tax accord16 ing to a new valuation, and for that purpose to cause 17 a new valuation to be taken therein at any time of 18 the year that may be determined on at a legal meet19 ing of the inhabitants called for that

purpose. Sec. 20. All acts and parts of acts inconsistent 2 herewith, are hereby repealed, and all reference in 3 any existing statute to the annual tax act shall as to 4 all taxes hereafter to be assessed be taken to be a 5 reference to this act.

STATE OF MAINE.

House of REPRESENTATIVES, This bill, reported by Mr. Allen, of Alfred, from the committee on the judiciary, was laid on the table, and 350 copies ordered to be printed for the use of the legislature.

SAMUEL BELCHER, Clerk.

TWENTY-FIFTH LEGISLATURE.

No. 25.]

[SENATE.

[Reported from the Committee on the Judiciary.]

STATE OF MAINE.

IN THE YEAR OF OUR LORD ONE THOUSAND EIGHT HUNDRED AND

FORTY-FIVE.

AN ACT additional to the one hundred and forty-eighth

chapter of the Revised Statutes.

Be it enacted by the Senate and House of Represent2 atives in Legislature assembledas follows: 3 Section 1. Any person arrested or imprisoned, 4 who would be entitled to be released on giving the 5 bond described in the seventeenth or twentieth sec6 tions of the one hundred and forty-eighth chapter of 7 the revised Statutes, shall be released upon giving to 8 the officer having him in custody a bond to the cred9 itor, at whose suit he is arrested or imprisoned, for the 10 amount and upon the conditions provided in said scv11 enteenth and twentienth sections respectively, with

Wm. T. Johnson, Printer to the State.

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