109.270 1839, 139, § 1. 1859, 114. 4 Met. 186. 4 Cush. 543. where taxed, &c. 100 Mass. 133. Horses, &c. 1857, 301, § 1. Property of $8. Trust property, &c. 5 Cush. 93. 6 Gray, 132. 105 Mass. 528. Property de posited to accu- 13 Allen, 267. of deceased 1848, 235. 5 Pick. 236. 6 Allen, 277. Property held as R. S 7, § 10. 19 Pick. 542. Personal prop- R. S 7, § 11. Partners may be stock in trade. within the state, other than where the owners reside, whether such owners reside within or without this state, shall be taxed in those places where the owners hire or occupy manufactories, stores, shops, or wharves, whether such property is within said places or elsewhere on the first day of May of the year when the tax is made. Second. All machinery employed in any branch of manufactures, and belonging to a person or corporation, shall be assessed where such machinery is situated or employed; and, in assessing the stockholders for their shares in any manufacturing corporation, there shall first be deducted from the value thereof, the value of the machinery and real estate belonging to such corporation. Third. Horses, mules, neat cattle, sheep, and swine, kept throughout the year in places other than those where the owners reside, whether such owners reside within or without this state, and horses employed in stages or other vehicles for the transportation of passengers for hire, shall be assessed to the owners in the places where they are kept. Fourth. Personal property belonging to persons under guardianship, shall be assessed to the guardian in the place where the ward is an inhabitant, unless the ward resides and has his home without the state, in which case it shall be taxed to the guardian in the place where he is an inhabitant. Fifth. Personal property held in trust by an executor, administrator, or trustee, the income of which is payable to another person, shall be assessed to the executor, administrator, or trustee, in the place where such other person resides, if within the state, and if he resides out of the state it shall be assessed in the place where the executor, administrator, or trustee, resides, and if there are two or more executors, administrators, or trustees, residing in different places, the property shall be assessed to them in equal portions in such places, and the tax thereon shall be paid out of said income. If the executor, administrator, or trustee, is not an inhabitant of this state, it shall be assessed to the person to whom the income is payable, in the place where he resides. Sixth. Personal property placed in the hands of a corporation or individual as an accumulating fund for the future benefit of heirs or other persons, shall be assessed to such heirs or persons, if within the state, otherwise to the person so placing it or his executors or administrators until a trustee is appointed to take charge of such property, or the income thereof. Seventh. The personal estate of deceased persons shall be assessed in the place where the deceased last dwelt. After the appointment of an executor or administrator, it shall be assessed to such executor or administrator until he gives notice to the assessors that the estate has been distributed and paid over to the parties interested therein. Before such appointment it shall be assessed in general terms to the estate of the deceased, and the executor or administrator subsequently appointed shall be liable for the tax so assessed in like manner as though assessed to him. SECT. 13. Property held by a religious society as a ministerial fund shall be assessed to the treasurer of the society. If such property consists of real estate, it shall be taxed in the town where it lies; if it consists of personal property, it shall be taxed in the town where such society usually hold their meetings. SECT. 14. Personal property mortgaged or pledged shall, for the purposes of taxation, be deemed the property of the party who has the possession. SECT. 15. Partners in mercantile or other business, whether residing jointly taxed for in the same or different places, may be jointly taxed under their partnership name in the place where their business is carried on, for all the personal property employed in such business, except ships or vessels. 105 Mass. 526. If they have places of business in two or more towns, they shall be R. S. 7, § 13. taxed in each of such places for the proportion of property employed 9 Cush. 298. therein. When so jointly taxed each partner shall be liable for the 7 Gray, 182. whole tax. 1859, 114. ners. SECT. 16. Ships or vessels owned by a copartnership shall be assessed Ships of copartto the several partners in their places of residence, proportionally to 1859, 114. their interests therein. See 1870, 328. warrants. SECT. 17. (R.) [When a state tax is to be assessed, the treasurer shall Treasurer to send send his warrants for the assessing thereof, to the sheriffs of the several R. S. 7, § 14. counties, who shall immediately transmit them to the assessors to whom they are directed.] (R.) Eepeal and By what rules all taxes to be as sessed. 7,16. 12 Met. 178. ors refuse to In such case R. S. 7, §§ 17, 18. SECT. 18. The assessors shall assess state taxes for which they receive warrants from the treasurer, according to the rules prescribed in this chapter. They shall in like manner assess all county taxes which are duly certified to them, all city or town taxes voted by their places, and all taxes duly voted and certified by school districts therein." SECT. 19. If the assessors of a city or town neglect to obey a war- Penalty if assessrant so received from the treasurer, or to assess such a county, town, or obey warrant. district tax, each assessor so neglecting shall forfeit a sum not exceeding commissioners to two hundred dollars; and the commissioners in the respective counties appoint. shall forthwith appoint other suitable persons to assess such tax, according to the warrant of the treasurer. The persons so appointed shalltake the same oath, perform the same duties, and be liable to the same penalties, as are provided in the case of assessors of towns. SECT. 20. If within five months after the receipt of a warrant from Town, &c., liable the state treasurer, or a certificate from the county commissioners re- ty tax not asquiring the assessment of a tax, the same is not assessed and certified RS 8. § 37. as the law requires, the amount of the tax may be recovered of the city 1852. 312. or town where the neglect occurs, in an action of contract by the treasurer of the state or county respectively. for state or coun Fessed. erns, &c., to give Penalty. SECT. 21. Keepers of taverns and boarding-houses, and masters and Keepers of tar- each offence. SECT. 23. The assessors shall in all cases require a person bringing in such a list, to make oath that the same is true; which oath may be administered by either of the assessors. 1837, 176. 1839, 135. shall verify lists by oath of to make cash SECT. 24. The assessors of each place shall at the time appointed make a fair cash valuation of all the estate real and personal, subject to Rs 7, $21 taxation therein. SECT. 25. They shall receive as true the list brought in by each individual according to the provisions of this chapter, unless on being thereto required by the assessors, he refuses to answer on oath all necessary inquiries as to the nature and amount of his property. SECT. 26. Any person who in any way directly or indirectly pro 1877c.160 1878c189 18742.72 on limited Penalty for agree- poses or agrees to an assessment on any specific or limited amount less ing to assessment than he is liable by law to be taxed for, with a view or as an inducement to make any particular place his residence for the purpose of taxation, shall be punished by fine of one thousand dollars; and any assessor guilty of making or assenting to any such proposal shall be subject to a like penalty. amount, &c., Assessors shall mate, when lists in. R. S. 7, § 23. To be conclusive, R. S. 7, § 24. 8 Cush. 63. State, county, and town taxes in one assessment. R. S. 7, § 25. County and city R S. 7, § 26. &c. R.S 7. $ 27. SECT. 27. They [the assessors] shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person who has not brought in such list, and make an estimate thereof at its just value, according to their best information and belief. SECT. 28. Such estimate shall be entered in the valuation, and shall be conclusive upon all persons who have not seasonably brought in lists of their estates, unless they can show a reasonable excuse for the omission. SECT. 29. The assessors, when they think it convenient, may include in the same assessment their state, county, and town taxes, or any two of them. SECT. 30. In the city of Boston, all taxes assessed for city or county purposes may be assessed separately, as county taxes and as city taxes, or under the denomination of city taxes only, as the city council from time to time directs. Chelsea, North Chelsea, and Winthrop, shall not be taxed for county purposes. SECT. 31. The assessors shall assess upon the polls, as nearly as may 18768essed on polls, be, one-sixth part of the whole sum to be raised; but the whole poll tax assessed in one year upon an individual for town, county, and state purposes, except highway taxes separately assessed, shall not exceed one dollar and fifty cents; and the residue of such whole sum shall be apportioned upon property, as provided in this chapter. See 1862, 158. 15 Gray, 42. Assessors may ad 1 five per cent. ment. R. S. 7, § 28. to deposit a SECT. 32. They may add to the amount of a tax to be assessed, such sum, not exceeding five per cent. thereof, as any fractional divisions of the amount may render convenient in the apportionment. SECT. 33. They shall make a list of the valuation and the assesscopy of valuation ment thereon, and, before the taxes assessed are committed for collection, shall deposit the same, or an attested copy thereof, in their office, or if there is no office, with their chairman, for public inspection. in office R. S. 7, $ 29. What shall be R. S. 7, § 30. 16 Gray, 293. 2 Allen, 594. 102 Mass. 151. estates of inhabitants. 21 Pick. 64. SECT. 34. The first part of the list shall exhibit the valuation and assessment of the polls and estates of the inhabitants assessed; and shall contain in separate columns the following particulars, to wit:The names of the inhabitants assessed; and opposite to their names, The number of polls. The amount of their poll tax. The description of their real estate. The tax assessed on such real estate. The description of their personal property. The true value of their personal property. The tax on their personal property. The sum total of each person's tax. estates of non- The second part shall exhibit the valuation and assessment of the residents. estates of non-resident owners; and shall contain in separate columns the following particulars, to wit: The names of the non-resident owners of the property assessed, or such description of them as can be given. Their places of abode, if known. The description of their estate. SECT. 35. The tax list committed to the collectors shall be in sub- Form of tax list stance, as follows: Names. No. of Polls. Poll Tax. Tax on Real Tax on Personal- Total. Time when for collectors. R. S. 7, § 31. 9 Pick. 97. See 1868, 211, §2. to be sworn to SECT. 36. The assessors, or other persons empowered to assess the Valuation list "We, (the assessors, or mayor and aldermen, as the case may be, of of the city or town,) during the present year, and that the real and personal estate con- by assessors. sessors omitting to take oath. SECT. 37. Any assessor or other person assessing taxes in a city or Penalty on astown, who omits to take and subscribe the oath prescribed in the preceding section, shall be punished by a fine of ten dollars; but the omission to take and subscribe said oath shall not prevent the collection of a tax otherwise legally assessed. 13 Met. 85. 6 Gray, 387, 502. 99 Mass. 472. Assessors to commit lists to 18776.157 SECT. 38. The assessors shall, within a reasonable time, commit said tax list with their warrant to the collector, or if no collector is chosen to a constable, or if there is no constable to the sheriff or his deputy, R. S for collection. SECT. 39. The warrant shall specify the duties of the collector as Contents and prescribed by law in the collection of taxes, the times when and the RS. 7, $33. persons to whom he shall pay them in, shall be substantially in the form 1 Met. 1874 c. 28; 2 heretofore used, and need not be under seal. form of warrant, 6 Met. 345. SECT. 40. When a warrant issued for the collection of taxes is lost If warrant is or destroyed, the assessors may issue a new warrant therefor, which shall lost, die., new have the same force and effect as the original warrant. one may issue. Discounts. SECT. 41. Towns, at their annual meeting, and city councils of cities amend. § 1. may allow a discount of such sums as they think expedient to persons R. S. 7, § 35. making voluntary payment of their taxes within such periods of time 13 Gray, 473. as they prescribe. In such case the collectors shall make such discount 2 Allen, 594. accordingly. SECT. 42. When such discount is allowed, the assessors, at the time of committing their warrant to the collector, shall post up in one or more public places within the city or town, notice of the rates of discount. SECT. 43. A person aggrieved by the taxes assessed upon him, may apply to the assessors for an abatement thereof; and, if he makes it appear that he is taxed at more than his just proportion, they shall make a reasonable abatement. See 1865, 121. 8 Gray, 509. 13 Gray, 321. 12 Allen, 612. SECT. 44. If legal costs have accrued before making such abatement, the person applying for the abatement shall pay the same. SECT. 45. If the assessors refuse to make an abatement to a person, he may, within one month thereafter, make complaint thereof to the County commissioners by filing the same with their clerk, and if hearing it appears that the complainant is overrated, the commissioners shall make such an abatement as they deem reasonable. SECT. 46. No person shall have an abatement unless he has with the assessors a list subscribed by him of his estate liable to tion, and made oath that it is full and accurate according to his knowledge and belief. When such list is not filed within the upon a filed taxa- rates to be Rs. 7, 36. posted up. Rs. 7. $ 40. 13, 319, 3. 1857, 306, § 3. time 4 Pick. 399. unless, &c. 18776160. 7 Pick. 106. 21 Pick. 382. 5 Pick. 451, 498. specified by the assessors for bringing it in, no complaint from the judgment of the assessors shall be sustained by the county commissioners, unless they are satisfied that there was good cause why such list was not seasonably brought in. 4 Met. 599. 11 Met. 339. 5 Cush. 97. 6 Cush. 477. To be applied for R. S. 7, § 41. amount of abate- out of town 8 Allen, 546, 550. seven days before 8 Cush. 63. 5 Gray, 365. 8 Gray, 509. 1 Allen, 199. 3 Allen, 546. 101 Mass. 87. SECT. 47. No abatement shall be allowed to a person unless he makes application therefor within six months after the date of his tax bill. SECT. 48. A person having an abatement made, shall, if his tax has been paid, be reimbursed out of the treasury of the city or town to the amount of the abatement allowed, together with all charges, except the legal costs provided for in section forty-four. SECT. 49. Every person whose tax is abated, shall be entitled to a certificate thereof from the assessors, or clerk of the commissioners, or other proper officer. SECT. 50. (R.) [When a person seven days or more prior to any election gives notice in writing accompanied by satisfactory evidence to the assessors of a city or town, that he was at the time of the last annual assessment of taxes in such place an inhabitant thereof and liable to pay a poll tax, and furnishes under oath a true list of his polls and (R.) Repeal and estate, both real and personal not exempt from taxation, the assessors 12 Met. 178. substitute. 1865, 206. See 1865, 68. 1868, 211, § 2. 1869, 443. 102 Mass. 74. to be responsible only for fidelity, &c. shall assess him for his polls and estate in the same manner they would have done if such list had been duly brought in; and the assessors shall, five days at least before any election, deposit with the clerk of the place a list of the persons so assessed. The tax thus assessed shall be entered in the tax list of the collector of the city or town, and he shall collect and pay it over as specified in his warrant.] SECT. 51. The assessors shall not be responsible for the assessment of a tax in a city, town, parish, religious society, or school district, for which they are assessors, when such tax is assessed by them in pursuance Pick. 451, 498. of a vote for that purpose, certified to them by the clerk or other proper R. 8. 7, § 44.. 4 Pick. 399. 7 Pick. 106. 21 Pick. 382. 4 Met. 599. 11 Met. 339. Pay of assessors. R. S. 7, § 45. 1855, 224. 3 Met. 431 1873 c.156 Taxes, invalid, &c., except poll taxes, may be reassessed. officer of such city, town, parish, religious society, or school district, except for the want of integrity and fidelity on their own part. 4 Gray, 42. See 1872, 310. 3 Allen, 410. 4 Allen, 382. 97 Mass. 424. 98 Mass. 469. 99 Mass. 208. SECT. 52. Each assessor shall be paid by his city or town one dollar and fifty cents a day, for every whole day that he is employed in that service, with such other compensation as the city or town shall allow. REASSESSMENT OF TAXES. SECT. 53. Every tax, except a poll tax, which is invalid by reason of any error or irregularity in the assessment, and which has not been paid, or which has been recovered back, may be reassessed by the assessors for the time being, to the just amount to which, and upon the estate or to the person to whom, such tax ought at first to have been assessed, 99 Mass. 32. 208. Whether such person has continued an inhabitant of the same city or 1859, 118, § 1. See 1870, 394. 13 Allen, 269. 97 Mass. 322. 102 Mass. 73. to be void to extent of illegal excess. 1859, 118, § 4. See ch 12, § 56. 99 Mass. 208. town or not. ILLEGAL ASSESSMENTS. SECT. 54. If through any erroneous or illegal assessment or apportionment of taxes, a party is assessed more or less than his due proportion, the tax and assessment shall be void only to the extent of the illegal excess. |