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<br /> ACTS OF 1909, CHAPTER 490, PART [.
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<br /> ASSESSM �I�1T OF TAXES .
<br /> ��XTP.ACT.�
<br /> S�crrorr 55. T}�e assessors shall rnake, upon the books furuished under the l�rovisions of secti�n fi£ty-seven, a list of the valuation
<br /> ai�d the a,sseasment tl�ereon, in the follo�vina n�aunei•:—In sel�arate colun�us the valuation of t�he stocl� ii1 ti:�,ae of each persou, the
<br /> number a,nd value of his live stocl� and the valuation of machiuery usecl in manufacturing estaulial�mei�ts. In auother column mai•ked
<br /> ' "All other ratable estate" the a`�reb��te valuation of' all the other personal estate shall ue entered. The total amount of the t�,xabie
<br /> persoual propert� shall be shown, but without other detail or specihcation than is ��rovided herein. Befoi°e the taxes at•e committed for
<br /> collectiion they shall deposit the books, or an attested copy thereof, in their office or, if there is izo office, with their chairman, for pub-
<br /> lic inspection. '�,
<br /> SECTioN 56. The list shall exhibit tl�e v��,lu�ztion and assessment of the polls ai�d est�ites of the inhabitants �,ssessed; �nd the i
<br /> valuatioii and assessment of the estates of non-resident owners, and sl�all cont��in the names of tlie nou-resident owners of i
<br /> the pro��erty assessed, or such description of tl�eni as cau be given, their places of abode, if known, the description of their �
<br /> estate, the true vtilue of such estate, and the tax thereon.
<br /> SECTION 57. The tax com►iiissioner of the commouwealth sha,ll provide each city and town, on or before the first day of Al�ril
<br /> annually, suitable Uooks for the use of the assessoi�s in the assessment of t�,xes, which shall contain blank colunnis, with uniforul
<br /> headings for a valua,tion list, and blank tables for ab�re�ates, in the follo�vin� form:—providecl, Iaozveve��, tl�at in lieu of tl�e valuatiou �
<br /> list l�rovided for in this section aiid tlle ��recediub t�vo sections the assessors of any city may, �vith the assent of the taY commissioner,
<br /> prepare a valuation list u��on bool�s furnial�ed by tlie city ;�nc� in such forui �,s the tax commissioner shall ap��rove.
<br /> VALUATION LIST FOR TH� OF APItIL 1, 19 . �
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<br /> TABLE OF AGGFtEGAT�S.
<br /> FOR THE OF OF POLLS�PROPERTY'�TASE9� �TC.� AB ASBE$5ED APRIL 1� 19 , I
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<br /> Individuals. Individuals. t On prop- Excluding reai- Buildings,exclud- Onpersonalestate. NmnUer.
<br /> erty. dent bank stock, ing land. —
<br /> *All others. �All others. For poll tax Resident bank Land,excluding On real estate. Yalue.
<br /> only, stock. Unil�tinga.
<br /> ' On polla.
<br /> Total. Total. 'Lotal. Total. Total,
<br /> Total.
<br /> *�Firma,corporations,associations,institutions,trusteea,etc.
<br /> }On property;the total of the first two columns.
<br /> S�cTiox 58. The assessors sha,ll ei�ter in the books so f'urnished the v�luatiou aild a,ssessmeut of the polls and estates of �
<br /> the inhabitauts assessed, as directed in the headin�s of the various colunms and as f'ollows:—
<br /> Stock in trade sliall include all �oods, wares and merchaiidise at home or abroad, of ratable estate, whethei� paid foi or othercvi�e.
<br /> Machinery shall iilclude steam enaines. � '�
<br /> In cotton and linen factories st�te number of s�indles aud looms usecl iii each.
<br /> Iv woolen factories state number of sets of cards used in each.
<br /> State the value of each buildinb described includinb therein �rater-wheels but excludina land aiid w�ter po�er and machii7ery used ',
<br /> in the l�uildin�;. �
<br /> Iu description of l�ts of land state the nuiliber of quartz-saud beds, �tone quarries and ore beds therein.
<br /> S�cTiox 59. The assessors shall fill up the table of a�are�ates k�y an enumer�,tion of the necessai�y items included in the lists
<br /> of valuation and assessmeizts required liy l�tw, ai7d shall annually, on or before the first day of October, deposit in the of�ce
<br /> of the tax commissioner aii attested co��y of the same, containii��,—First. The number of residents assessed on property,
<br /> specifyinj the nuuiber of individuals and the number of firms, coi•porations, associatioi�s, iustitutions, trustees, and eo forth.
<br /> Second. The number of non-residents assessed on property� specifyi��a tl�e number of indi.vid�ials ancl the number of firms, corpora-
<br /> tions, associations, institutions, trustees, aud so foi�th. Third. The whole number of persons assessed, specifying the number
<br /> assessed for a tax on property and the nu�u:ber assessed f'or a poll tax only. Fourth. The number of polls assessed. Fifth. The tax '�
<br /> on each poll. Sixth. The value of personal estate assessed, specifyii�g the value of the same excludin� resident bank stock, and the �
<br /> value of resident Ua,nk stock. Seventh. The value of real estate assessed, specifyin� the value of buildin�s exclusive of lai�d and of �
<br /> land exclusi��e of buildinbs. Ei�htll. The total valu�,tion of assessed estate in the city or to�vn. l�Tinth. 'rl�e tax for state, cuunty i
<br /> aud city or to�vn purposes, includin� overl��yin�s, specifyin� the atnouut assessed ou personal estate, on re�l estate ai�d on polls. I
<br /> Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cuws �
<br /> assessed. Thirteei�th. The number of shee� assessed. Fourteentli. The number of neat cattle, other th�,n cows, assessed. i
<br /> Fifteenth. 'rhe number of swine assessed. Sixteenth. The number of dwellinb houses assessed. Sevei7teenth. The izumber of
<br /> acres of land assessed. Ei�hteenth. The number aizd value of fowl assessed.
<br /> The city of Boston may deposit said copy in the office of the tax commissioner annually on �r before the first day of November. '
<br /> SECTroN 60. The assessors of cities and towns, eacept the city of Boston, shall, on or before the first day of October in the �
<br /> year ninteeen hundred and four and in every third year thereafter, deposit in the of�ce of the tax comn�issioner, it1 books to be by him � � �
<br /> provided for the purpose, a copy of the assessors' valuation-boolis of those yea,rs, to be by thern certified under oath. Saicl a,ssessors
<br /> shall also ailnually, on or bef'ore the first day of OctoUer, and the assessors of the city of Poston, on or before the first clay of
<br /> NovemUer, in lilie manuer de��osit an attested copy of the ta,ble of a�bres;ates required Uy the provisions of the precedinb section.
<br /> S�crroN 6L If the boa,rd of assessors of any city or town ne�lect�to com�>ly �vith tl�e provisions of any of the three prececlinb
<br /> sections, each assessc�r so neglecti�g sh:�ll furfeit uot more than two hundred dollars.
<br /> S�c•rioN 62. The books provided uy the tax commissioner for the tz�e of the assessors shall coutain a copy of this snd of
<br /> the seven precedin; sections, and such certificates as are required by law to be si;ned by the assessors, with such exl�l�na,tory notes
<br /> as he considers necessary to secut•e uniformity of returns under the sever:�l headinbs. He shall annually compile ancl cause to be i
<br /> ��rinted for the use of the beneral court the �ti»re�ate returns from the cities and tuwns �,rran�ed k�y counties, so �,s to exhibit the total
<br /> , valuation of the to�ans, cities, couiities, and the co►iimonwealth.
<br /> SECTiov 94. If the a�ssessors of a city or to�vn �tscertain that the ab�rebate valuatioil of such city ot toNn has been diminished
<br /> since the first day of April of the precedin� year, tl�ey shall return with the table of abbrebates, or with the book,, �vhicl� they nre
<br /> required by sections fifty-nine aud sixty to deposit in the office of the tax coinmissioner, � sta,tement in writinb, uuder oath, of the
<br /> causes which in their opinion have produced such diminution. If the assessors i�ealect to coinl�ly with the requirements of this section,
<br /> each assessor so neglectina shall forfeit nut more than two hundred dollars. •
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