CHAP. 181

Sect. 2. The treasurer of this state shall, in the month of April, in the year of our Lord one thousand eight hundred and ninety-nine, send his warrant with a copy of this tax act, directed to the mayor and aldermen, selectmen or assessors of each city, town or plantation, taxed as aforesaid, requiring them respectively to assess, in dollars and cents, the sum so charged, according to the provisions of the law for the assessment of taxes and to add the amount of such tax to the amount of county and town taxes, to be by them assessed in each city, town and plantation or other place, respectively.

Sect. 3. The treasurer of state in his said warrant, shall require the said mayor and aldermen, selectmen or assessors, respectively, to pay or to issue their several warrant or warrants requiring the collectors of their several cities, towns and plantations, to collect and pay in to the treasurer of their respective cities, towns and plantations, the sum against said cities, towns and plantations, respectively, in this act contained, which said respective treasurer shall pay to the state treasurer on or before the first day of January, one thousand nine hundred and said mayor, selectmen and assessors, respectively, shall return a certificate of the names of such collectors, with the sums which each collector may be required to collect, to said state treasurer, sometime before the first day of December, in the year of our Lord one thousand eight hundred and ninety-nine.

Sect. 4. When the time for the payment of a state tax to the treasurer of state has expired, and it is unpaid, the treasurer of state shall give notice thereof to the municipal officers of any delinquent town, and unless such tax shall be paid within sixty days, the treasurer of state may issue his warrant to the sheriff of the county, requiring him to levy, by distress and sale, upon the real and personal property of any of the inhabitants of the town; and the sheriff or his deputy shall execute such warrants, observing the regulations provided for satisfying warrants against deficient collectors, as prescribed by chapter six of the revised statutes.

Sect. 5. When any state tax assessed upon any city or town remains unpaid, such city or town is precluded from drawing from the state treasury the school funds set apart for such city or town, so long as such tax remains unpaid.

Sect. 6. This act shall take effect when approved.

Approved March 16, 1899.

AN ACT for the assessment of a State Tax for the year one thousand nine hundred, amounting to the sum of nine hundred and seven thousand nine hundred fifty dollars and ninety-eight cents.

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

1900.

Section 1. That each city, town, plantation, or any other State tax, place hereinafter named, within this state, shall be assessed and pay the several sums with which they respectively stand charged in the following lists; the same being in addition to the poll tax of one cent on each poll, a tax of two and three-fourths mills on the dollar of the present valuation for the current disbursements of the treasury, for the year nineteen hundred and for the school mill fund established by an act approved February twenty-seven, eighteen hundred and seventy-two.