dition that said library shall be maintained as a free public library, the city council of any city, or town council of any town, is hereby authorized to accept such gift in behalf of the city or town.

Town or city

council to

elect trustees.

trustees.

SEC. 2. Whenever any city or town shall establish a free public library, or shall become possessed, as above provided, of any such library, the aforesaid city council or town council, as the case may be, shall proceed to elect a board of trustees, to consist of not less than three members nor more than seven. As soon as possible after the election of the first Division of board the members thereof shall meet and be divided by lot into three groups or classes, the terms of office of one group expiring in one year from the date of their election, those of another group in two years, and those of the remaining group in three years. With the expiration of the term of Vacancies, office of any member the vacancy shall be filled by the city council or town council, as the case may be, for the term of three years. Vacancies occurring by resignation, removal, death, or otherwise, shall be filled as above for the unexpired term thereof.

SEC. 3. The aforesaid trustees shall take possession of said library, and shall thereafter be the legal guardians and custodians of the same. They shall provide suitable rooms for the library, arrange for the proper care of the same, choose one or more competent persons as librarians and fix their compensation, and make all needful rules and regulations for the government of the library and the use of the books: Provided, that no fee for the use of the books shall ever be exacted.

how filled.

Trustees to care of library

provide for

for, by town.

SEC. 4. Each city or town acting under this chapter shall Appropriation annually appropriate for the support of the public library an amount at least as much as that which the library shall receive from the state. All appropriations from the city or

Trustees are to town and state, and the income of all funds belonging to the

control funds.

Trustees to accept and receipt for legacies.

library, shall be subject to the exclusive control of the trustees, and the several city and town treasurers shall pay, within the limits of the appropriations and other library funds in their hands, all bills properly certified by the said trustees.

SEC. 5. In case of any bequest, legacy, or gift to, or in favor of, a public library, the trustees thereof are hereby authorized and empowered to accept the same in behalf of, and for the use of, the library, and their receipt shall be a full and sufficient discharge and release to any executor, administrator, or other person authorized to make the payment thereof.

All property is liable, unless exempted.

Property exempt from taxation.

School property.

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; lands ceded or belonging to the United States; buildings for free public schools, buildings for religious worship and the land upon which they stand and immediately surrounding the same, to an extent not exceeding one acre, so far as said buildings and land are occupied and used exclusively for religious or educational purposes; the buildings and personal estate owned by any corporation used for a school, academy or seminary of learning, and of any incorporated

public charitable institution, and the land upon which said buildings stand and immediately surrounding the same, to an extent not exceeding one acre, so far as the same is used exclusively for educational purposes, but no property or estate whatever shall hereafter be exempt from taxation, in any case, where any part of the income or profits thereof or of the business carried on thereon, is divided among its owners or stockholders; the estates, persons and families of the president and professors, for the time being, of Brown University, for not more than ten thousand dollars for each such officer, his estate, person and family included; property specially exempt by charter, unless such exemption shall have been waived in whole or in part; lots of land used exclusively for burial grounds; the property, real and personal, held for or by any incorporated library society, or any free public library, or any free public library society, so far as said property shall be held exclusively for library purposes, or for the aid or support of poor friendless children, or for the aid or support of the aged poor, or for the aid or support of the poor generally, or for a hospital for the sick or disabled, and any fund given or held for the purpose of public education; almshouses and the land and buildings used in connection therewith, except that almshouse-estates, when belonging to the town, shall be subject to taxation for school purposes, in the school district in which they are situated; the estate of any person who in the judgment of the assessors is unable, from infirmity or poverty, to pay the tax; the bonds and other securities issued and exempted from taxation by the government of the United States.

SECTION 1. The assessors of taxes of each town and city shall, at the time of the annual assessment of town and city taxes therein respectively, assess against every person in said town or city, who, if registered, would be qualified to vote, a tax of one dollar, or so much thereof as with his other taxes shall amount to one dollar.

SEC. 2. The assessors of taxes of each town or city, or either of them, or any person by them authorized, may, at any time within three months preceding the time of assessing the poll tax in their respective towns or cities, require from any and every inhabitant of such town or city such information as may be deemed necessary by them, or either of them, to enable said assessors to decide whether or not any inhabitant is liable to assessment for said tax; and any person who shall refuse to give such information, or shall wilfully make any false statements for the purpose of deceiving in the giving of such information, shall be punished by fine not exceeding twenty dollars, or imprisonment in the county jail for a term not exceeding ninety days.

SEC. 3. The assessors of taxes on completing the assessment of taxes as prescribed in this chapter, shall date and sign, and within three days thereafter deposit the same in the office of the town clerk, except in the city of Providence, and in the city of Providence deposit the same with the city treasurer thereof. The town clerk shall forthwith make a copy of the same and deliver it to the town treasurer, and

the town treasurer shall forthwith issue and affix to said copy a warrant under his hand, and which need not be under seal, directed to the collector of taxes of the town commanding him to proceed and collect the several sums of money therein expressed, of the persons liable therefor, by the time directed by the town, and to pay over the same to him or to his successor in office. Whenever any town shall elect its town treasurer collector of taxes for such town, such warrant shall be issued to the town treasurer as collector of taxes by the town clerk. The tax assessed according to the provisions of this chapter, shall be applied to the support of the public schools in such town or city.

Tax to be applied to public schools.

real estate.

SECTION 2. All taxes assessed against any person in any Taxes a lien on town for either personal or real estate shall constitute a lien on his real estate therein.