county taxes may be levied and assessed, so long as the town 1822, 85. of Chelsea shall not be liable to taxation therefor; Provided, Proviso. however, that in the assessment and apportionment of all such taxes upon the polls and estates of all persons liable to contribute thereto, the same rules and regulations shall be observed as are now established by the laws of this commonwealth, or may be hereafter enacted, relative to the assessment and apportionment of town taxes. The said city council shall also have power to provide for the assessment Collection of and collection of such taxes, and to make appropriations of all public moneys, and provide for the disbursement thereof, and take suitable measures to ensure a just and prompt ac commonwealth, either in express terms or by reasonable inference. The general authority of towns to raise money by the assessment of taxes on the inhabitants, was given by the statute of 1785, ch. 75, § 7, “for the settlement, maintenance and support of the ministry, schools, the poor, and other necessary charges arising within the same town," the most of which provision is re-enacted in the Revised Statutes, ch. 15, § 12. The only difficulty in the construction of this provision has been as to what are "other necessary charges," for which towns are authorized to raise money. Upon this point there have been several decisions. In the case of Stetson v. Kempton, (13 Massachusetts Reports 272,) it was held, that towns have no authority in time of war and hostile invasion, to raise money to give additional wages to the militia and for other purposes of defence. The court say, that the erection of public buildings for the accommodation of the inhabitants, such as town houses to assemble in, and market houses for the sale of provisions, may also be a proper town charge, and may come within the fair meaning of the term necessary, for these may be essential to the comfort and convenience of the citizens. But it cannot be supposed that the building of a theatre, a circus, or any other place of mere amusement, at the expense of the town, could be justified under the term necessary town charges. Nor could the inhabitants be lawfully taxed for the purpose of raising a statue or a monument, these being matters of taste, and not of necessity; unless in populous and wealthy towns, they should be thought suitable ornaments to buildings or squares, the raising and maintenance of which are within the duty and care of the governors or officers of such towns. In Allen v. Inhabitants of Taunton, (19 Pick. Rep. 485,) it was held, that a town is authorized to appropriate money for the repair of fire engines, used for the purpose of extinguishing fires therein, whether they belong to the town or were purchased by private subscription; and in the case of Hardy v. Inhabitants of Waltham, (3 Metcalf's Rep. 163,) it was held, that a town has authority to appropriate money for the construction of reservoirs for water to supply fire engines. In the case of Spaulding v. City of Lowell, (23 Pick. Rep. 71,) it was held, that cities and towns in this commonwealth, by virtue of their general powers, taxes. chosen. Assessors to be count thereof; and for these purposes, may either elect such assessors, and assistant assessors, as may be needful, or provide for the appointment or election of the same, or any of them, by the mayor and aldermen, or by the citizens, as in their judgment may be most conducive to the public good, and may also require of all persons entrusted with the collection, custody, or disbursement of public moneys, such bonds with such conditions and such sureties, as the case may in their judgments require. Bonds, &c., may be required. City council may provide for the appointment of city officers. XXV. The said city council shall have power, and they are authorized to provide for the appointment or 1821, 110, $ 16. election of all necessary officers, for the good government of said city, not otherwise provided for; to prescribe their duties, and fix their compensation, and to choose a register of deeds, whenever the city shall compose one county. The city council also shall have the care and superintendence of Register of deeds. have authority in their corporate capacity, to build a market house, to appropriate money therefor, and to assess the same upon the inhabitants. "To bring any particular subject," the court remark, "within this description of necessary town charges, it must appear to be money necessary to the execution of some corporate power, the enjoyment of some corporate right, or the performance of some corporate duty, as established by law, or long usage." A town has no authority to raise money to aid in the construction of a road which by law is to be made at the expense of the county, and consequently a tax laid by the town for the purpose of collecting the money is illegal and void. A vote by a town appointing a committee to appropriate money for constructing such road, is an illegal and void act; and a contract for constructing it entered into by the committee in behalf of the town, will not be binding upon the town. Parsons v. Inhabitants of Goshen, (11 Pick. Rep. 396.) A town has authority to provide for the support of a public clock, and to assess the expense thereof upon the inhabitants of the town. Willard v. Inhabitants of Newburyport, (12 Pick. Rep. 227.) A town is authorized to indemnify its officers, against any liability which they may incur in the bona fide discharge of their duties, although it turn out that they have exceeded their legal rights and authority. Nelson v. Milford, (7 Pick. Rep. 18); Bancroft v. Lynnfield, (18 ibid, 566.) By the act of 1847, ch. 37, whenever any city or town shall have voted to raise by taxation, or by pledge of its credit, or to pay over, from moneys in its treasury, any sum or sums of money, for any other purpose or purposes, than those for which it may have the legal right and power so to do, the supreme judicial court is authorized to interfere and prevent the same, upon the suit or petition of any ten inhabitants of such city or town who are liable to be taxed therein. of city property. the public buildings, and the care, custody, and manage- Care and custody ment of all the property of the city, with power to lease or sell the same, except the common and Faneuil Hall, with power also to purchase property, real or personal, in the Power to purname, and for the use of the city, whenever its interest or convenience may in their judgment, require it. 1 chase property. 1821, 110, 17. XXVI. All the power and authority by law vested, at Board of health. the time of the act of incorporation, in the board of health 12 Pick. 184. for the town of Boston, relative to the quarantine of vessels, and relative to every other subject whatsoever, shall be and the same is hereby transferred to, and vested in the said city council, to be carried into execution by the appointment of health commissioners, or in such other manner as the health, cleanliness, comfort, and order of the city may, in their judgment, require, subject to such alterations as the legislature may from time to time adopt. 2 The mayor and aldermen of said city, and the said common City treasurer. council shall as soon as conveniently may be, after their annual organization, meet together in convention, and elect some suitable and trustworthy person to be the treasurer of said city, who shall also be county treasurer. 1821, 110, 18. County treasurer. R. S. 14, $ 47. poor. 1824, 49, 1. zens, Feb. 25, XXVII. The citizens at their respective ward meet- Overseers of the ings, to be held on the second Monday of December annu- 1821, 110, § 19. ally, shall elect by ballot one person in each ward, to be an (Adopted by citioverseer of the poor; and the persons thus chosen shall 1825. Boston Retogether constitute the board of overseers for said city, and cords, vol. 10, p. shall have all the powers and be subject to all the duties, by law appertaining, at the time of the act of incorporation, to the overseers of the poor for the town of Boston, until the same shall be altered or qualified by the legislature. 1 For other powers of the mayor and aldermen, and of the city council, on various subjects, see the several titles, post. 2 See Revised Statutes, c. 21, § 2, repealed by stat. 1847. c. 229. See also stat. 1849, c. 211. 3 As to the corporate power of the overseers of the poor of Boston, see Overseers of the Poor of Boston v. Sears. (22 Pick. Rep. 122.) 505.) School commit tee. 1835, 128, § 1. XXVIII. The school committee of the city of Boston shall consist of the mayor, of the president of the common council, and of twenty-four other persons, two of whom shall be chosen in each ward, and who shall be inhabitants of the wards in which they are chosen; said twenty-four April 29, 1835.)' members to be chosen by the inhabitants at their annual election of municipal officers; and said school committee 1821, 110, 19. shall have the care and superintendence of the public schools. Récords of returns of votes from the wards, Accountability of all boards and officers for pub lic money. 1821, 110, 20. XXIX. All boards, and officers, acting under the authority of the said corporation, and entrusted with the expenditure of public money, shall be accountable therefor to the city council in such manner as they may direct. And it shall be the duty of the city council to publish and distribute, annually, for the information of the citizens, a Annual financial particular statement of the receipts and expenditures of all public moneys, and a particular statement of all city property. statement. Mayor may nominate certain officers. 1821, 110, § 21. XXX. In all cases in which appointments to office are directed to be made by the mayor and aldermen, the mayor shall have the exclusive power of nomination; such nomination, however, being subject to be confirmed or rejected by Members of city the board of aldermen: Provided, however, that no person. shall be eligible to any office, the salary of which is payable out of the city treasury, who at the time of his appointment, shall be a member either of the board of aldermen or common council. council not eligible to salaried office. Number of repre sentatives to XXXI. It shall be the duty of the two branches of the city council, in the month of October, in each year, after 1821, 110, $ 22. their annual organization, to meet in convention, and deter general court. 1831, 38. mine the number of representatives, which it may be expedient for the corporation to send to the general court in such year, within its constitutional limits, and to publish such determination, which shall be conclusive; and the number thus determined shall be specified in the warrant calling a meeting for the election of representatives; and council to hold neither the mayor, nor any aldermen, or members of the Members of city common council, shall, at the same time, hold any other no other office, office under the city government. &c. charge their du standing remov XXXII. All city officers, after their election, shall be Officers to disheld to discharge the duties to which they have been ties notwithelected, being residents of the ward at the time of their al into other election, notwithstanding their removal afterwards out of 1845, 217, § 5. their ward into any other ward of the city. wards. (Adopted by city council. City Records, vol. 23, p. 406.) tional and state officers. 9, 18. XXXIII. All elections for governor, lieutenant govern- Elections of naor, senators, representatives, representatives to congress, ocio, 23. and all other officers, who are to be chosen and voted for R. 8. 5, 11; 6, by the people, shall be held at meetings of the citizens qualified to vote in such elections, in their respective wards, at the time fixed by law for those elections respectively. And at such meetings, all the votes given in, being collected, sorted, counted, and declared by the inspectors of elections, in each ward, it shall be the duty of the clerk of such ward to make a true record of the same, specifying therein the whole number of ballots given in, the name of each person voted for, and the number of votes for each, expressed in words at length. And a transcript of such record, certified by the warden, clerk, and a majority of the inspectors of elections in such ward, shall forthwith be transmitted or delivered by each ward clerk to the clerk of the city. And it shall be the duty of the city clerk forthwith to enter such returns, or a plain and intelligible abstract of them, as they are successively received, in the journals of the proceedings of the mayor and aldermen, or in some other book kept for that purpose. And it shall be Examination the duty of the mayor and aldermen to meet together votes. within two days after every such election, and examine and compare all the said returns, and thereupon to make out a certificate of the result of such election, to be signed Certificate. by the mayor and a majority of the aldermen, and also by the city clerk, which shall be transmitted, delivered, or returned, in the same manner as similar returns are by law directed to be made by the selectmen of towns; and such and return of |
