Stock Purchase Program

This prospectus describes, in a question and answer format, the Terms and Conditions under which the Dividend Reinvestment and Stock Purchase Plan (the "Plan") will be administered for Salisbury Bancorp, Inc. (the "Company"). The Plan provides you with an economical means of purchasing additional shares of the Company and growing your share ownership through the reinvestment of dividends and optional cash payments. It also provides a convenient method of safekeeping and selling shares.

All inquiries and communications regarding the Plan should include your account number and should be directed to the Plan Administrator at:

OR