TWENTY-EIGHTH LEGISLATURE.

No. 34.

STATE OF MAINE.

HOUSE.

IN THE YEAR OF OUR LORD ONE THOUSAND EIGHT HUNDRED AND

FORTY-EIGHT.

AN ACT relative to the collection of state taxes and assessments made by county commissioners on lands in unincorporated places.

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

SECTION 1. Whenever any rate or tax shall be im2 posed or assessed by the county commissioners on 3 any township or tract of land not taxable by the 4 assesssors of any town or organized plantation, 5 whether such assessment be for the purpose of de6 fraying the ordinary county expenses, or for making 7 or keeping in repair highways through or within the

Wm. T. Johnson, Printer to the State.

8 limits of such township or tract, it shall be the duty 9 of the county treasurer to cause the said assessment 10 to be published in the newspaper of the printer to the 11 state three weeks successively, the last publication to 12 be within three months from the day on which such 13 assessment was made.

SEC. 2. Whenever any rate or tax on any such 2 township or tract of land as is mentioned in the pre3 ceding section, shall have been assessed by the legis 4 lature for state purposes, it shall be the duty of the 5 state treasurer immediately to notify the treasurer of 6 the county in which the land is situated, of the same, 7 specifying the tract assessed and the time and amount 8 of such assessment; and such county treasurer shall 9 cause said assessment to be published in the same 10 manner as is provided in case of assessments of a tat 11 by the county commissioners.

SEC. 3. It shall be the duty of said county treas 2 urer forthwith to give credit to the state treasurer for 3 the amount of such assessment on the books of the 4 county treasury and forward a certificate of the same 5 to the state treasurer-and the sum shall be deducted 6 from any moneys due or afterwards becoming due 7 such county unless otherwise paid into the treasury.

SEC. 4. The land taxed as aforesaid shall be held 2 liable to the county for the payment of all such county 3 taxes, and for the repayment of all such sums as the 4 county may have paid to discharge any tax or rates 5 assessed or imposed by the legislature, together with 6 the interest thereon for the term and at the rate here7 inafter specified.

SEC. 5. The owner of any such township or tract 2 of land assessed as aforesaid by the county commis3 sioners or the legislature, and advertised as aforesaid 4 by the county treasurer, may at any time within four 5 years from the time of publishing said assessment, 6 redeem the same by paying into the treasury of the 7 county in which the land is situated, the amount of 8 all county taxes, and all the amounts due thereon, 9 which the county may have paid or credited to the 10 state treasurer for any taxes imposed upon said land 11 by the legislature, together with interest on said sums 12 at the rate of twenty per cent. per year, said interest 13 to be computed on said county tax from the expira14 tion of one year from the date of the respective 15 assessments by the county commissioners, and the 16 interest on said sums which may have been paid or

17 credited to the state treasurer, to be computed from 18 the time that the same became due to the state trea19 sury by the respective acts of assessment.

SEC. 6. If any county tax upon any township or 2 tract aforesaid, which shall have been advertised in 3 the manner prescribed in the first section, together 4 with the interest thereon as above required, shall not 5 have been paid into the county treasury for the space 6 of four years next following the time of publishing 7 the respective assessments as aforesaid, or if any sum 8 paid or credited to the state treasurer as aforesaid, 9 for the payment of any tax imposed by the legislature 10 upon such township or tract, together with the inte 11 rest required thereon, shall not have been paid into 12 the county treasury within four years from the time 13 that the same became due to the state treasury by the 14 respective acts of assessment, then, in either such 15 case, said township or tract shall be forfeited and the 16 title thereof shall vest in the county in which said 17 land is situated, free and quiet from all claims by any 13 former owner, and the same shall be held and owned 19 by the said county by a title which is hereby declared 20 to be perfect and indefeasible.