The Railroad Laws And Charters of the United States Now for the First Time Coll

Cover The Railroad Laws And Charters of the United States Now for the First Time Coll
The Railroad Laws And Charters of the United States Now for the First Time Coll
Washington Parker Gregg
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The assessors of each city, town, and plantation through which any such rail [road] may pass, shall assess all taxes, highway taxes excepted, thereon, as on other real estate, and a lien shall be had on all such railroad property, or any part thereof, for all taxes assessed thereon, and in the same manner as on other real estate.
Sect. 4. The assessors of each city, town, and plantation, as soon as they shall receive a statement of the value of such rail- road and railroad property from the age
...nt thereof, shall forthwith make out a true and attested copy thereof, and shall forward the same to the secretary of state, who shall on the reception thereof lay the same before the next legislature.
Sect. 5. All Acts and parts of Acts inconsistent with this Act are hereby repealed. Approved, March 17, 1S43.
Laws of 1845, Chap. 165. An Act providing for the taxing of Railroads and Railroad property in this State.
Sect. 1. Be it enacted, ^c. That all the real estate of any rail- road company heretofore incorporated, or which may be hereafter incorporated in this State, shall be taxable to said corporation by the several cities, towns, and plantations in which said real estate may lie, in the same manner as the lands and other property owned by private persons, and shall, in the valuation list, be esti- mated like other real estate of the same qualit}'- and value in such city, town, or plantation : Provided however, that the track of any railroad belonging to any railroad company incorporated by this State, and the land on which any railroad track is, or may be constructed, shall not be deemed real estate.


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