If such exemption has not extended to two years, and if the persons in question have paid any tax assessed within two years, although exempted the last year, such persons have a right to vote. Ib.

But it is not in the power of the assessors to omit any persons in the assessment, or to abate their taxes, against their consent. Ib.

10. So under the provisions of the Revised Statutes c. 7, § 1, and the Statutes of 1843, c. 87, exempting persons over seventy years of age from the payment of a poll tax, (repealed by Statutes of 1844, c. 145,) the judges were of opinion, that, persons who have the requisite qualifications as to residence, but who have been exempted from taxation, on account of their poverty, two successive years before their arrival at the age of seventy years, were not entitled to vote, under the third article of the amendments to the constitution. 5 Met. 591.

11. The judges say, in the same opinion, that it is the liability to taxation, not the want of taxable property, which distinguishes citizens generally, from citizens exempted by law from taxation. The exemption by law contemplated by the constitution, is an exemption from all taxation, without any distinction between a poll tax, and any other tax. Ib. 595.

12. The selectmen shall, at least ten days before the first Monday of March, and at least ten days before the second Monday of November annually, make out correct alphabetical lists of all the persons, qualified to vote for the several officers, to be elected at those periods, respectively, and shall, at least ten days before the said elections, cause such lists, respectively, to be posted up in two or more public places, in their respective towns. R. S. c. 3, § 5.

13. The selectmen shall be in session, at some convenient place, for a reasonable time, within forty-eight hours next preceding all meetings for the elections of any of the

officers aforesaid, for the purpose of receiving evidence of the qualifications of persons claiming a right to vote in such elections, and of correcting the lists of voters; and such session shall be holden for one hour at least on the day of such election, and before the opening of the meeting; and notice of the time and place of holding the said sessions, shall be given by the selectmen, upon the lists posted up as aforesaid. Ib. § 6.

14. In any town, where the number of qualified voters shall exceed one thousand, such session of the selectmen shall be holden on the day immediately preceding the meeting, and for as much longer time, previous to said day, as the selectmen shall judge necessary, for the purpose aforesaid; and when the day, immediately preceding such meeting, shall be Sunday, then such session shall be holden on the Saturday next preceding. Ib. § 7.

15. At the meetings provided for in the last two sections, the selectmen shall revise and correct the lists of voters, and shall place thereon the name of any person known to them, or shown to be qualified to vote in such elections, and shall erase therefrom the name of any person known. to them, or shown not to be qualified to vote therein. Stat. 1839, c. 42, 4.

The provisions of the last section shall not apply to any city. Stat. of 1839, c. 165, § 3.

16. If any person shall give a false name or any false answer to the selectmen, when in session for correcting lists of voters, he shall forfeit the sum of thirty dollars for each offence. R. S. c. 3, § 8.

2.

II. MEETINGS FOR ELECTIONS.

1. When to be opened. Not to be held on days designated by law for military duty. 3. For election of state officers, on what days to be held.

4. Adjournment for choice of representatives.

5 For election of representatives to congress and presidential electors when to be held.

6. For election of county officers when.

7. For election of governor and senators must be warned seven days before election.

8. For election of representatives how warned.

9. Selectmen to give notice of mode of voting and of time of opening the polls.

1. All meetings for the election of governor, lieutenant governor, senators and representatives of the Commonwealth, electors of president and vice president of the United States, or of representatives to Congress, may be opened as early as nine o'clock in the forenoon of the day. of election, and shall be opened at two o'clock in the afternoon. Stat. 1841, c. 70.

2. No meeting for the election of state, county or town officers, or of electors of president and vice president of the United States, or of representatives in congress, shail be held on any day, on which the militia of the Commonwealth are by law required to do military duty. R. S. c. 4, 1.

3. The meeting for the choice of governor, lieutenant governor, senators and representatives, shall be held on the second Monday of November in every year; but meetings may be adjourned, if necessary, for the choice of representatives, to the next day, and again to the next succeeding day, but no further. But in case a second meeting shall be necessary for the choice of representatives, such meetings shall be held on the fourth Monday of the same month of November. Am. of Con. Art. 10.

4. The Constitution does not admit of an adjournment of the second meeting for the choice of representatives, which it provides for being held on the fourth Monday of November, to a day beyond such fourth Monday. Opinion of the Judges, 23 Pick. 547.

5. Meetings for the choice of representatives in Congress and electors of president and vice president of the United States are also to be held on the second Monday of November. R. S. c. 6, § 33. 7b. 14.

In case of no choice in a representative district, or of a

vacancy occurring in the representation, meetings will be held on such days as the executive precept shall direct. lb. 647.

6. County officers are to be voted as follows, viz :-The treasurer at the annual meeting; the register of deeds at the annual meeting and once in five years; the county commissioners on the first Monday of April and once in three years. See "Election of County officers."

7. Meetings for the election of governor, lieutenant governor and senators must be warned seven days at least, before the day of election. See and compare Constitution, c. 1, § 2, Art. 2, c. 2. § 1. Art. 3. Amendments of Same, Article 10.

8. Meetings for the election of representatives in the general court, shall be notified by the selectmen of each town, in the manner legally established in such town, for calling other town meetings. R. S. c. 5, § 5.

9. The selectmen must give notice in their warrants for meetings for the election of state officers, of presidential electors and of representatives in Congress, whether said. officers shall be voted for on one ballot, or at the same time on separate ballots, also of the time or times when the polls for the choice of the several officers shall be opened. See "Mode of conducting Elections." $7,8.

III. MODE OF CONDUCTING ELECTIONS.

1. Who are to preside at elections.

2. Presiding officers to have lists. of voters.

3. At certain elections no vote to be received till the name of the voter is checked upon the list. 4. At others selectmen check names if they see fit.

may

5 At certain elections no vote to be received unless presented open and, unfolded.

6. Governor, &c., may be voted for on one ballot or separate ballots. 7. Selectmen to give notice in warrant of mode of voting.

8. Warrants to specify times when polls shall be opened. Polls how long to be kept open.

9. Provisions as to opening and closing polls in choice of representatives.

10. Provisions of last two sections not to apply to cities.

1. At all meetings for the election of governor, lieutenant governor, senators, representatives in the general court, representatives in congress, electors of president and vice president of the United States, and county commissioners, the selectmen shall preside. Con. c. 1, § 2, art. 2. lb. c. 2, § 1, art. 3. lb. c. 2. § 2, art. 1. R. S. c. 5, § 6. lb. c. 6. § 3. Ib. § 16. R. S. c. 14, § 17.

At all others a moderator. R. S. c. 15, § 26.

2. The selectmen, moderator, or town clerk, at any meeting held for the election of town or other officers, shall be provided with a complete list of the persons qualified to vote at such election, and no person shall vote at any election whose name shall not have been previously placed on such list. R. S. c. 4, § 3.

3. At the election for governor, lieutenant governor, senators and representatives of the Commonwealth, electors of president and vice president of the United States, or of representatives in congress, or at any election, for selectmen and town clerk, of any town, or for mayor, aldermen or common council of any city, no vote shall be received until the name of the person offering the same shall have been found upon the list, and checked by the presiding officers, or by some one appointed by them therefor. of 1839, c. 42, § 5.

Stat.

4. No person shall vote at any election till the presiding officer shall have had an opportunity to find the voter's