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The five New England States hereinafter named impose Taxes on Legacies and Successions.

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Four per cent on property over five hundred dollars passing to any person. Property passing to father, mother, husband, wife, lineal descendant, adopted child. lineal descendant of an adopted child. wife or widow of a son, or husband of a daughter of the descendant or to an educational, charitable, religious or benevolent institution in the state is excepted.

NEW HAMPSHIRE

Five per cent. Property passing to father, mother. husband, wife, lineal descendant, brother. sister, adopted child, lineal descendant of an adopted child. wife or widow of a son, or husband of a daughter of the descendant, to a charitable, educational or religious society or institution in the state, which is bound to devote such property solely to such uses and purposes that the property in its hands will be by law exempt from taxation or to a city or town in the state for public purposes, is excepted

VERMONT

Five per cent. Property passing to father. mother, husband, wife, lineal descendant, adopted child, lineal descendant of an adopted child. wife or widow of a son, or husband- of a daughter of the descendant, to a city or town for cemetery purposes, or to a charitable educational or religious society or institution created and existing under and by virtue of the laws of the state, and having its principal business therein, is excepted.

MASSACHUSETTS

The rate is as follows on the value of property passing as indicated. subject to the exemptions stated below:

To a husband, wife, lineal ancestor, lineal descendant, adopted child, lineal descendant of any adopted child. wife or widow of a son or husband of a daughter, one per cent if such value does not exceed $50,000; one and one-half per cent if such value exceeds $50,000 and does not exceed $100,000; and two per cent if such value exceeds $100,000.

To a brother, sister, nephew or niece, three per cent if such value does not exceed $25,000; four per cent if such value exceeds $25,000 and does not exceed $100,000; and five per cent if such value exceeds $100,000.

To all others-five per cent.

The tax is in no event to reduce the share of a beneficiary below the exempted amount.

Exemptions. All bequests, devises or distributive shares passing to or for the use of a husband, wife, father, mother, child or adopted child, not exceeding $10,000 in value; and all other bequests, devises, or distributive shares not exceeding $1000 in value. Also property passing to or for the use of charitable, educational or religious societies or institutions the property of which is by law exempt from taxation, or for or upon trust for any charitable purposes, or to or for the use of a city or town for public purposes.

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One-half of one per cent on property passing to the parent or parents, husband, wife, lineal descendant or legally adopted child of the descendant; three per cent on property passing to collateral kindred, strangers to the blood, or corporation, voluntary association or society. The estate of every deceased person to the amount of ten thousand dollars, as well as bequests of works of art, books, curios, etc., to institutions located in the state, for free exhibition and preservation is excepted.

U. S. Weather Bureau

The Boston Station, Post Office Building, Boston, Mass., is the Forecast Centre for the New England District, John W. Smith, District Forecaster.

The other stations in New England are at Eastport and Portland, Maine; Concord, New Hampshire; Burlington and Northfield, Vermont; Nantucket, Massachusetts; Block Island, Narragansett Pier and Providence, Rhode Island; and Hartford and New Haven, Connecticut.

The morning weather forecasts for New England are made up daily, except Sundays, by the District Forecaster at the Boston Station, from observations taken at 8 A. M., and are displayed on bulletins and maps and published in the afternoon newspapers. The evening forecasts are made up daily at Washington, D. C., from observations taken at 8 P. M., and are published in the newspapers of the following morning. It may be well to bear in mind that when the evening forecast is read in the morning papers, say at 8 o'clock, some twelve hours have elapsed since the observations were taken upon which it was based; but when the morning forecast is read on the weather maps, say at 11 o'clock in the forenoon, only some three hours have elapsed since the observations were taken upon which it was based.

Local Forecasts are made up daily except Sundays and Holidays at the following Stations, viz: Portland, Burlington, Northfield, Bos ton, Providence, Hartford and New Haven.

tions.

Inquiries as to coming weather may be made at any of the Sta

The United States Weather Bureau has observers in our own and other possessions in the West Indies, and has reciprocal arrangements with Canada, Mexico, Great Britain, and Portugal, for the receipt of daily telegraphic reports. Under the arrangements with Great Britain, and Portugal daily reports are received from London and several points in Scotland and Ireland, and from Hamburg, Paris, Lisbon and the Azores.

Weather Flags and Storm and Hurricane Warnings.

Fair Weather, Rain or Snow, and Temperature Flags. No. 1. A square white flag alone, indicates fair weather, stationary temperature. No. 2. A square blue flag alone, indicates rain or snow, stationary temperature. No. 3. A square white and blue flag (parallel bars of

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white and blue, the white above the blue) alone, indicates local rain or snow, stationary temperature. No 4 A black triangular flag placed above flag No. 1, indicates fair weather, warmer; placed below No. 1, indicates fair weather, colder; placed above No. 2, indicates rain or snow, warmer; placed below No. 2, indicates rain or snow, colder; placed above No. 3, indicates local rain or snow, warmer; placed below No 3, indicates local rain or snow, colder. No. 5, A white flag with a black square in the center indicates a cold wave.

Storm Warning. A red flag with a black centre indicates that a storm of marked violence is expected. The pennants displayed with the flags indicate the direction of the wind; red, easterly (from northeast to south); white, westerly (from southwest to north). The pennant above the flag indicates that the wind is expected to blow from the northerly quadrants; below, from the southerly quadrants. By night a red light indicates easterly winds, and a white light above a red light, westerly winds.

Hurricane Warning. Two red flags with black centres, displayed one above the other, indicate the expected approach of a tropical hur. ricane, or one of those extremely severe and dangerous storms which occasionally move across the Lakes and northern Atlantic coast. night hurricane warnings are displayed.

Legislatures of New England States

Sessions Commence as Follows:

No

Maine. First Wednesday of January 1909, and each alternate year. New Hampshire. First Wednesday of January 1909, and each alternate year.

year.

Vermont. First Wednesday of October 1910, and each alternate

Massachusetts. First Wednesday of January each year. Rhode Island. First Tuesday of January each year. Connecticut. Wednesday after the first Monday of January 1909, and each alternate year.

Holidays in New England

The following days are legal holidays. On most of them courts, banks, etc., are closed. If the day falls on Sunday the day following is usually kept as a holiday. Thanksgiving and Fast are appointed by state or national authority.

Maine. Jan. 1, Feb. 22, Apr. 19, May 30, July 4, 1st Mon. Sept.. Presidential and State Election, Thanksgiving and Christmas. New Hampshire. Feb. 22, May 30, July 4, 1st Mon. Sept., Nov. Election Day, Fast, Thanksgiving and Christmas. Vermont. Jan 1, Feb. 22, May 30, July 4, Aug. 16 (Bennington Battle Day), 1st Mon. Sept., Thanksgiving and Christmas. Massachusetts. Feb. 22, Apr. 19, May 30, July 4, 1st Mon. Sept., Thanksgiving and Christmas. Rhode Island. Jan. 1, Feb. 22, 2d Fri. May (Arbor Day), May 30, July 4, 1st Mon. Sept., Nov. Election Day, Thanksgiving and Christmas. Connecticut. Jan. 1, Feb. 12, (Lincoln Day) Feb. 22, May 30, July 4, 1st Mon. Sept., Fast, Thanksgiving and Christmas.

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INDEX TO ADVERTISERS

TIVERTON, PORTSMOUTH, MIDDLETOWN AND LIT-
TLE COMPTON.

Almy, F. W. C., poultry, etc., Little Compton.

Bailey, P. T., wire fence, etc., Middletown.

.....

Bliss, Isaac C., painter, carpenter and builder, Little Comp-

ton

Borden, George E., M. D., Adamsville.

Borden, Isaac S., groceries, etc., Tiverton.

Brownell, George F., house and carriage painter, Adams-
ville

168

130

171

173

24

168

....

Brownell, John M., coal, hay, etc., Portsmouth..

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Brownell, Ralph H., prop. Wild Cherry Poultry Farm, Lit-

tle Compton

167

Brownell, Robert G., butcher and poultry raiser, Little

Compton

165

....

Brightman, William E., real estate and insurance, Tiver-

ton

front cover

Bryant, Charles H., M. D., Tiverton.

34

Budlong & Carr Co., marine railways, etc., Tiverton.

20

Chace, George N., lather and contractor, Tiverton.

18

....

Chase & Son, grocers, Portsmouth.

88

Conley, P. M., blacksmith and wheelwright, Middletown.. 134

Corey, Irving A., photographer, Middletown.

134

Daughters, A. N., M. D., Tiverton...........

39

Davol, John H., blacksmith and wheelwright, Portsmouth 93
Dennis, A. S., wood, teaming and jobbing, Portsmouth...
Dyer, C. Henry, mason and contractor, Portsmouth......

92

90

Dyer, Walter F., contractor and builder, Portsmouth.... 90
Goddu, Isaac J. and Sons, hairdressers, No. Tiverton.... 19

Gray, James L., grocer and baker, Adamsville...........

170

Hambly, A. Lincoln, real estate and insurance, Tiverton..

27

Hambly, Edwin F., blacksmith, Tiverton..

19

Hambly, George C., groceries, etc., Tiverton.
Harrington, Chas. B., carpenter and contractor, So. Ports-

19

mouth

14

Hopkins, W. I., artesian wells, etc., Tiverton........front cover
Hughes, Florence E., Lone Elm Cattery, So. Portsmouth

Kenney, Joseph W., M. D., Adamsville.

Lavault Rock, apothecary, No. Tiverton..

15

179

27

Lawton, George R., auditor and accountant, Tiverton...
Manchester, A. G., groceries and hardware, Portsmouth... 92
Manchester, E. L., flour, grain, etc., Little Compton...... 166
Manchester, John E., contractor and builder, Portsmouth
Manley, Ezra B., teaming and jobbing, Tiverton.......
Morin, I. F., pianos, furniture, etc., No. Tiverton.......
Murphy, M. J., carriages, etc., So. Portsmouth.

27

88

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Neault, Alex., groceries and provisions, Portsmouth....

87

Pierce, Edward W., mason and contractor, Little Compton 166
Pierce, John F., teaming and jobbing, Little Compton....
Pierce, O. W., groceries and provisions, Tiverton........

164

2

Randall, Perry G., carpenter and builder, Portsmouth....

85

Seaconnet River Oyster Co., Tiverton..........
Sherman, Walter, poultry and nursery man, Middletown..
Stewart, Samuel F., contractor and builder, No. Tiverton
Stimson, E. P., M. D., Tiverton..

16

134

28

67

Stone Bridge Market, Geo. E. Hambly, prop., Tiverton...

19

Tallman, William H., ice, Portsmouth.
Taylor, William H. D., upholsterer, Tiverton..

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Waite, John A. & Son, blacksmiths and wheelwrights, Tiv-

erton

24

Walker Brothers, groceries and provisions, No. Tiverton..

22

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