Salisbury Bancorp Inc. reported unaudited consolidated earnings results for the fourth quarter and full year ended December 31, 2011. For the quarter, the company reported interest and dividend income of $6.1 million compared to $6.2 million a year ago. Net interest and dividend income was $4.74 million compared to $4.44 million a year ago. Income before income taxes was $1.6 million compared to $1.444 million a year ago. Net income available to common shareholders was $1.18 million or $0.70 per basic and diluted share, compared to $1.123 million or $0.67 per basic and diluted share, a year ago. Return on average assets was 0.77% compared to 0.77% a year ago. Return on average common shareholders' equity was 9.21% compared to 9.25% a year ago. For the year to date, the company reported interest and dividend income of $24.04 million compared to $24.66 million a year ago. Net interest and dividend income was $18.5 million compared to $17.2 million a year ago. Income before income taxes was $5.1 million compared to $4.35 million a year ago. Net income available to common shareholders was $3.643 million or $2.16 per basic and diluted share, compared to $3.198 million or $1.89 per basic and diluted share, a year ago. Return on average assets was 0.62% compared to 0.56% a year ago. Return on average common shareholders' equity was 7.38% compared to 6.93% a year ago. Book value was $30.12 per share compared to $27.37 per share a year ago. The board of directors of the company declared a $0.28 per common share quarterly cash dividend at their January 27, 2012 meeting. The dividend will be paid on February 24, 2012 to shareholders of record as of February 10, 2012.