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[WM. R. SMITH & Co....Printers to the State.]

STATE OF MAINE.

IN THE YEAR OF OUR LORD ONE THOUSAND EIGHT HUNDRED AND

FORTY-THREE.

AN ACT providing for the taxing of Rail roads and Rail road property in this State.

Be it enacted by the Senate and House of Representa2 tives in Legislature assembled-as follows:

3 SECTION 1. All the real estate and personal prop4 erty of any rail road company, heretofore incorporat5 ed, or which may be hereafter incorporated in this 6 State, shall be held and deemed real estate for the 7 purpose of taxation, and shall be taxed in the several 8 cities, towns and plantations where such rail road and 9 rail road property may be situated.

SEC. 2. Each and every such rail road corporation 2 shall keep one agent in this State, whose duty it shall 3 be, on or before the first day of May, in the year of 4 our Lord one thousand eight hundred and forty-three, 5 to furnish the assessors of each city, town and plan6 tation through which any such rail road may pass, 7 with a certificate attested by his oath, stating the length 8 of such rail road in such city, town or plantation. 9 Also the expense of making such rail road, together

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