Biennial Report of the Bureau of Taxation

Front Cover
Volume for 1974/75 includes the Annual report of the Bureau of Property Taxation (which operated separately from the Bureau of Taxation for only one year).
 

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Page 251 - State and county taxes and said penalty, and not exceeding one dollar and fifty cents a day each, for their own reasonable charges for time and expense in said service; and shall issue a warrant under their hands for collecting the same, and transmit a certificate thereof to the treasurer of State, with the name of the person to whom it is committed; and the assessors shall be paid their charges as allowed by said commissioners out of the State treasury.
Page 226 - When the capital stock of any insurance company incorporated in the state, is taxed at its full value, the securities and pledges held by said company to the amount of said stock, are exempt from taxation ; but if the pledge or security consists of real estate in a town other than that where the stockholder resides, it shall be taxed where it lies, and the stock shall be exempt to the amount for which it is assessed.
Page 248 - It shall be filed in the office of the secretary of state on or before the first day of December.
Page 254 - Maine, you are hereby required to levy and collect of each of the several persons named in the list herewith committed unto you, his respective proportion therein set down, of the sum total of such list...
Page 252 - ... shall forthwith appoint other proper persons to be assessors of such state and county taxes, who shall be sworn, and perform the same duties, and be liable to the same penalties, as the former assessors. SEC.
Page 219 - Real estate, for the purposes of taxation, except as provided in section six, includes, all lands in the state and all buildings erected on or affixed to the same, and all townships and tracts of land, the fee of which has passed from the state since the year...
Page 266 - When an officer appointed to collect assessments by virtue of a, warrant, for want of property arrests any person and commits him to jail, he shall give an attested copy of his warrant to the jailer, and certify, under his hand, the sum that he is to pay as his tax and the costs of arresting and committing, and that for want of goods and chattels whereon to make distress, he has arrested him ; and such copy and certificate are a sufficient warrant to require the jailer to receive and keep such person...
Page 278 - Every life insurance company or association, organized under the laws of this state, in lieu of all other taxation, shall be taxed as follows : First, its real estate shall be taxed by the municipality in which such real estate is situated, in the same manner as other real estate is taxed therein. Second, it shall pay a tax of two per cent upon all premiums, whether in cash or notes absolutely payable, received from residents of this state during the year preceding the assessment...
Page 226 - When an insurance or other incorporated company is required by law to invest its capital stock or any part thereof in the stock of a bank, or other corporation in the state, for the security of the public, such investments shall not be liable to taxation...
Page 228 - ... has changed, unless previous notice is given of such change, and of the name of the person to whom it has been transferred or surrendered; and a tenant in common, or joint tenant, may be considered sole owner for the purpose of taxation, unless he notifies the assessors what his interest is.

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