in office, all such lands within their respective towns, as shall be conveyed to them in trust for burial purposes, and in like manner may receive and hold all funds that shall be conveyed to them for the purpose of ornamenting or keeping in repair such burial lots, and execute said trusts in accordance with the terms contained in the instruments of conveyance.

SEC. 22. The town council of any town, and each of the members thereof, may administer oaths in any matter pending before the council, and may engage town officers upon their warrants or commissions, and a record shall be made, or a certificate given of such engagements.

SEC. 23. In every case where bonds are required by law to be given to any town council, they may be given to the town council by name as such, without naming the individuals at the time constituting such council, and be sued in like manner; and no person shall be held disqualified as a witness in any such suit by reason of his being a member of the town council to whom the bond was given.

SECTION 1. The town clerks of the several towns shall perform all the duties which are or may be by law imposed upon them.

SEC. 2. They may, by and with the approbation of the town council, appoint a deputy whenever such appointment shall be rendered necessary by the sickness of the town clerk, or when he is otherwise compelled to be absent from his office; and such deputy, so appointed, shall perform all the duties which are incumbent on the town clerk, being thereunto qualified by taking the oath of office.

SEC. 3. Any town clerk appointing a deputy as aforesaid, shall be responsible for the good conduct of the deputy; and may take bond with surety in such penalty as he may require, with condition for the faithful discharge of the duties of the office during the time which such deputy shall exercise the same; and such clerk may revoke such appointment and cancel such bond at his discretion.

SEC. 4. If any town clerk shall absent himself from his office between nine o'clock in the forenoon and twelve o'clock at noon, or between two and five o'clock in the afternoon, of any day

except Sunday, within twenty days next preceding any meeting held for the annual election of state or town officers, representatives in congress, or electors of president and vice-president of the United States, it shall be his duty to appoint a deputy clerk, whose duty it shall be to attend the office during such absence, and perform all the duties thereof.

SEC. 5. Any town or city clerk who shall refuse or wilfully neglect to appoint a deputy when absent as last aforesaid, shall be fined one hundred dollars.

SECTION 1. Every town treasurer, before he shall proceed to discharge the duties of his office, shall give bond with sufficient surety or sureties, to the town for which he is appointed, for the faithful discharge of the duties of said office, in such sum as shall be ordered by the town or town council of such town, to the satisfaction of the town or town council.

SEC. 2. The town treasurer of each town shall, at some annual town meeting of the town, make a statement of his accounts in writing, showing the several sums received and paid by him during the previous year, and showing in detail the persons to whom, and the purpose for which the payments were made.

SEC. 3. Such accounts shall be settled annually by the town council, or in such other way as the towns may severally direct ; and when settled, the treasurer shall retain all his vouchers or receipts for the payments charged in such account, to be kept on file with the other papers of his office.

SEC. 4. Any person paying taxes on real or personal estate in the town, shall be entitled to certified copies of such statement of accounts, and of any of such vouchers from the town treasurer, upon payment to him therefor of the fees for copying and certifying allowed to town clerks for like services.

SEC. 5. Any town treasurer who shall neglect to make the annual statement as above required, shall forfeit and pay to the town the sum of one hundred dollars for every such neglect.

TITLE VIII.

Of the Levy, Assessment and Collection of Taxes.

CHAPTER 37. Of property liable to taxation.

CHAPTER 38. Where and to whom property is taxable.

CHAPTER 39. Of the levy and assessment of taxes.

CHAPTER 40. Of the collection of taxes.

CHAPTER 41. Of state taxes.

CHAPTER 42. General provisions concerning taxes.

CHAPTER 37.

OF PROPERTY LIABLE TO TAXATION.

SEC. 1. Property liable to taxation.

| SEC. 2. Property exempt from taxation.

SECTION 1. All real property in the state, and all personal property belonging to the inhabitants thereof shall be liable to taxation, unless otherwise specially provided.

SEC. 2. The following property, and no other, shall be exempt from taxation: Property belonging to the state; land ceded or belonging to the United States; houses for religious worship; houses for schools, academies and colleges, and all the appurtenances thereto belonging, owned by any town, company or corporation, and the land used in connection therewith, so far as the same is held, occupied and used for, and the rents and profits thereof are applied to, religious or educational purposes; property specially exempted by charter; lots of land used exclusively for burial grounds; land of the Narragansett Indian tribe, held either by the tribe or in severalty according to their usages, but not including any land owned by a member of the tribe in fee-simple; the estate of any person who, in the judgment of the assessors, from infirmity or poverty, is unable to pay the tax; almshouses and public libraries, and the land and buildings used in connection therewith, except that almshouse estates belonging to the town, shall be subject to taxation for school purposes in the school districts in which they are situated.

SECTION

CHAPTER 38.

WHERE AND TO WHOM PROPERTY IS TAXABLE.

1. Real estate, where taxed.

2. Buildings on leased land deemed real

estate.

3. Main wheel, steam-engine, boilers, &c., when deemed real estate.

4. Real estate to be assessed to the owners; each parcel to be valued.

5. Mortgagor in possession deemed the
owner of real estate.

6. Tenant for life deemed the owner.
7. Undivided real estate of persons de-
ceased, to whom assessed until record
or notice of division.

8. Real estate to be assessed to last known
owner until record or notice of con-
veyance.

9. Real estate assessed by mistake, when liable for tax.

SECTION

10. Personal property, where taxed.
11. Personal property, what included for
purposes of taxation.

12. Machinery and fixtures of certain
kinds, and live-stock and farming
tools on farms, where taxed.
13. Merchandise, &c., of non-residents of
this state, where and to whom taxed.
14. Property of residents located and taxed

in other states exempt from taxation.
15. Personal property held in trust, the
income of which is paid to others,
how, where and to whom assessed.
16. Other personal property in the hands
of executors, &c., where and to whom
taxed.

17. Religious and benevolent societies, personal property of, where taxed.

SECTION 1. All real estate shall be taxed in the town where the same is situated.

SEC. 2. Buildings on leased land, the leases whereof are in writing and recorded, shall, for the purposes of taxation be deemed real estate.

SEC. 3. The main wheel, steam-engine, boilers and shafts, whether upright or horizontal, drums, pulleys and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.

SEC. 4. Taxes on real estate shall be assessed to the owners, and separate tracts or parcels shall be separately described and valued as far as practicable.

SEC. 5. The mortgagor shall be deemed to be the owner of mortgaged real estate, so long as the same is in his possession.

SEC. 6. Estates in possession of a tenant for life may be taxed to the tenant for life, who for the purposes of taxation shall be deemed the owner.

SEC. 7. Undivided real estate of any deceased person may be assessed to the estate or heirs or devisees of the deceased generally, until a record of a division be made, or until they give notice to the assessors of the division and of the names of the persons holding the portions thereof; and each heir or devisee shall be liable

for the whole of the tax, and may recover from the others their proper proportion thereof if paid by him.

SEC. 8. Real estate may be assessed to the last known owner until a conveyance thereof be recorded or notice of a conveyance be given to the assessors; and until then such last known owner shall be liable therefor as well as his estate and the real estate intended to be assessed, if the same can be identified.

SEC. 9. If in assessing real estate, the same be assessed by mistake to a person not the owner, such tax may nevertheless be collected from such real estate, provided the same be described so as to be identified.

SEC. 10. All ratable personal property shall be taxed in the town where the owner shall have had his actual place of abode for the larger portion of the twelve months next preceding the first day of April in each year.

SEC. 11. Personal property, for purposes of taxation, shall be deemed to include all goods, chattels, debts due from solvent persons, moneys and effects, wherever they may be; all ships or vessels at home or abroad; all public stocks and securities, and stocks or shares in turnpikes, bridges, and in all other corporations, except those established for religious or charitable purposes, within or without the state, deducting the actual indebtedness of the person taxed as far as the same can be ascertained, from the amount of such property owned by him; - provided that no shareholder shall be deemed liable to taxation for shares held in corporations within this state, which are in their corporate capacity taxed for the amount of their capital stock.

SEC. 12. The fixtures enumerated in the third section of this chapter; all picking, carding, spooling, drawing, spinning and reeling frames, dressing and warping machines, looms, tools and machines of all sorts, propelled by steam or water-power in any factory, machine shop, print works, or manufacturing establishment of any kind, and all live-stock and farming tools on farms, shall be taxed to the owner in the town where they are situated, in the same manner as if he resided there.

SEC. 13. Merchandise, stock in trade, lumber and coal, stock in livery-stables, machinery and machine tools, being in buildings, or on wharves, or otherwise located in any town, and belonging to persons not residing in this state, shall be taxed to the owners in the towns where the property may be where the tax is assessed.

SEC. 14. Persons residing in this state, and owning property of the description mentioned in the last section, located in and taxable in any other state, shall not be taxed therefor in this state.

SEC. 15. All personal property held in trust by any executor, administrator, or trustee, the income of which is to be paid to any other person, shall be assessed against the executor, administrator or trustee, in the town where such other person resides; but if such person resides out of the state, then in the town where the executor, administrator or trustee resides; and if there be more than one such executor, administrator or trustee, then in equal