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INQUIRE INTO THE EXPEDIENCY OF REVISING

AND AMENDING THE LAWS

of the sto

RELATING TO

TAXATION AND EXEMPTION THEREFROM.

JANUARY, 1875.

BOSTON:
WRIGHT & POTTER, STATE PRINTERS,
79 MILK STREET (CORNER OF FEDERAL).

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REPORT.

To the Honorable the Senate and the House of Representatives :

The following Resolve was passed by the last General

izing the com.

Resolved, That the governor and council be and they are Resolve author. hereby authorized to appoint a commission consisting of three mission. suitable persons to sit during the recess of the legislature, to inquire into the expediency of revising and amending the laws of the state relating to taxation and the excmptions therefrom, with authority to call witnesses, and to report in full, in print, to the next general court.

appointed.

Such a Commission was constituted by our appointment Commission thereto, on the 22d of July. In the time since intervening (altogether too limited for so large and difficult an undertaking) we have given the matter the most careful attention in our power, and submit the following Report:

subject of tax

The subject of taxation is one of the most important The general which can claim the attention of the legislator, and it is ation. ans difficult as it is important. The course of the state

pon this matter touches the welfare, and brings good or ill to every man, woman and child within its borders, and leads to results often so intricate and always so various, that it needs the clearest and most comprehensive vision of the statesman to foresce them. IIardly any practical question of the state requires greater caution in its admin

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