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TAXES ON PERSONAL PROPERTY.-TREASURER OF STATE.

103

same effect as if the deed itself had been recorded, and cer- CHAP. 126 tified copies thereof, from such registry shall be evidence when the original would be.'

Approved February 14, 1883.

Chapter 126.

An Act relating to taxes on personal property.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

Specification one of section fourteen of chapter six of the revised statutes, as amended by chapter twenty-eight of the public laws of eighteen hundred and eighty-one, is hereby amended so to be as follows:

First. All personal property employed in trade, in the erection of buildings or vessels, or in the mechanic arts, shall be taxed in the town where so employed on the first day of April in each year; provided, the owner, his servant, subcontractor or agent, so employing them occupies any store, shop, mill, wharf, landing-place or ship-yard therein for the purpose of such employment.'

Approved February 14, 1883.

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Chapter 127.

An Act to provide for an annual examination of the accounts of the Treasurer of

State.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

Governor and
a committee
amine accounts o

council to appoin

annually to ex

state treasurer.

The governor and council shall annually appoint a committee, consisting of not less than three citizens of the state, who shall carefully examine the accounts of the state treasurer as embodied in his annual report, and certify in writing the result of such examination; and said certificate shall be appended to his report. They shall also examine all canceled Committee to bonds and coupons and destroy the same by burning in the presence of the treasurer, giving him a certificate of such destruction. They shall make a sworn report of their doings as

destroy canceled

bonds and

coupons.

to make a doings.

sworn report of

94 CHAP. 113

Sec. 1, ch. 150, public laws of 1879, amended.

SUPERIOR COURT.-COMMISSIONERS, WALDO CO.-MORTGAGED PROPERTY.

Chapter 113.

An Act in relation to the salary of the Judge of the Superior Court for the County of
Cumberland.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

SECT. 1. So much of section one of chapter one hundred and fifty of the public laws of the year eighteen hundred and seventy-nine as relates to the compensation of the judge of the superior court for the county of Cumberland is hereby Salary of judge of repealed and the compensation of said judge shall be restored and be the same hereafter as it was previous to the passage of the statute aforesaid.

superior court for Cumberland county, restored.

SECT. 2. This act shall take effect when approved.

Approved February 8, 1883.

Sec. 6, ch. 78, R.
S., amended.

commissioners,

Waldo county,

Chapter 114.

An Act providing for a change of time for holding the April session of the county commissioners for the County of Waldo.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

The April session of the county commissioners for the Sessions of county county of Waldo, shall hereafter be held on the second Tuesdays of April in each year instead of on the third Tuesdays of said month, as now provided by section six of chapter seventy-eight of the revised statutes.

changed.

Approved February 9, 1881.

Sec. 1, ch. 126, R. 8., amended.

Chapter 115.

An act to amend section one of chapter one hundred and twenty-six of the Revised
Statutes, in relation to mortgaged property.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

Section one of chapter one hundred and twenty-six of the revised statutes is hereby amended by inserting after the word "sells," in said section, the words 'conveys, mortgages or pledges,' so that said section, as amended, shall read as follows:

pretenses.

SECT. 1. Whoever, designedly and by any false pretense CHAP. 116 or privy or false token, and with intent to defraud, obtains Cheating by false from another any money, goods or other property, or his signature to any written instrument, the false making of which is forgery, or whoever, knowingly and with intent to defraud, sells, conveys, mortgages or pledges to another any personal property on which there is an existing mortgage or to which he has no title, without notice to the purchaser of such mortgage or of such want of title, shall be deemed guilty of cheating by false pretenses and be punished by imprisonment not more than seven years or by fine not exceeding five hundred dollars.'

Approved February 9, 1883.

Chapter 116.

An act in relation to Corporations.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

SECT. 1. All corporations organized under the provisions of section eighteen, chapter forty-eight, of the revised statutes, and acts amendatory thereof and additional thereto, or under the provisions of chapter sixty-five of the public laws of eighteen hundred and seventy-six, and acts amendatory thereof and additional thereto, shall fix the amount of their capital stock, which shall not be less than one thousand dollars nor more than two million dollars.

SECT. 2. In case the stockholders of any such company already organized as aforesaid, or thereafter so organized, find that the amount of its capital stock is insufficient for the purposes for which said corporation is organized, or that the number of directors is inconvenient for the transaction of its business, the stockholders may, by a vote representing a majority of the stock issued, increase the amount of the capital stock of said corporation to any amount not exceeding two million dollars, and may change the number of their directors in like manner, and the corporation shall give notice of such change to the secretary of state within ten days after said vote.

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CHAP. 117

SECT. 3. All acts and parts of acts inconsistent with this Inconsistent acts act are hereby repealed.

repealed.

SECT. 4. This act shall take effect when approved.

Approved February 14, 1883.

Cities, towns and cemetery corporations, may receive title to land

ing grounds.

Ground, etc., exempt from

Chapter 117.

An Act to enable cities, towns, cemetery corporations and trust companies to receive title to private cemeteries and to hold funds for repair of same.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

SECT. 1. Any city, town, cemetery corporation or trust company may accept any conveyance of land not exceeding for private bury half of one acre, to be forever held, kept and used for a private or family burying ground for the grantors and such of their heirs and relations by blood or marriage as the conveyance shall designate. Such lot and all erections thereon, including the erection and maintenance of the same, and liability for debt. fixtures thereto which shall be suitable for its use or adornment as a burying ground, shall be forever inalienable and indivisible, and exempt from liability for debt. Such city, Cities, etc., may town, corporation or company may also accept and forever hold any donation or legacy for insuring proper care and attention to any burial lot or ground and the avenues thereof and the monuments thereon. Having accepted such donation or legacy, said trustee shall be legally bound to perform the duties appertaining to the trust as lawfully specified in the writing creating the trust, or in default of such specification, as required by law, and as in cases of public charity.

hold in trust,

funds for repair of grounds.

-investment of.

Acceptance of

lands to be re

of deeds.

SECT. 2. Every trust fund authorized by this act shall be safely invested in United States, state, county, city or town securities; and the annual income only shall be expended in performance of the requirements of the trust.

SECT. 3. A copy of the record of the vote of the trustee corded in registry accepting a conveyance of lands under this act shall be indorsed on the conveyance and there certified by the clerk of the grantee, and recorded in the registry of deeds with the conveyance.

Approved February 14, 1883.

Chapter 118.

An act amendatory to section one hundred and sixty-seven of chapter six of the Revised Statutes relating to collection of taxes in incorporated places on real estate of resident owners.

Be it enacted by the Senate and House of Representatives in Legislature assembled, as follows:

CHAP. 118

R. S., amended.

Section one hundred and sixty-seven of chapter six of the Sec. 167, ch. 6, revised statutes is hereby amended by adding after the last word of said section, the following words: but notice of sales of real estate within any village corporation, for unpaid taxes of said corporation may be given by posting notices thereof in the same manner and at the same places that warrants for corporation meetings are therein required to be posted,' so that said section, as amended, shall read as follows:

real estate.

sale of property.

of it.

'SECT. 167. For all taxes legally assessed on real estate Lien for taxes on belonging to resident proprietors and on equitable interests assessed under section three of this chapter, a lien is hereby created which shall continue in force until the payment thereof. If any such tax remains unpaid for the term of nine How enforced by months from the date of the assessment, the collector may give notice thereof, and of his intention to sell so much of such real estate or interest as is necessary for the payment of said tax and all charges, by posting notices thereof in the Notice and record same manner and at the same places that warrants for town meetings are therein required to be posted, six weeks before the day of sale, designating the name of the owner, if known, the right lot and range, the number of acres as near as may be, the amount of tax due and unpaid, and such other short description as is necessary to render it certain and plain; and shall lodge with the town clerk a copy of such notice, with his certificate thereon that he has given notice of the intended sale as required by law. Such copy and certificate thereon shall be recorded by said clerk, and the record so made shall be open to the inspection of all persons interested. It shall be the duty of the clerk to furnish to any person desiring it, an attested copy of such record, on receiving payment or tender of payment of a reasonable sum therefor; but notices of sales of real estate within any village corporation for unpaid taxes of said corporation, may be given by posting notices thereof in the same manner and at the same places

Record to be open

and clerk to fur

nish copy.

Notices of sale in

village corpora

tions, how given.

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