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.. : Lexington, Mass.
<br /> January 19 , 1940.
<br /> ;, Dear Sir or Madam,
<br /> The following is a letter received from Commissioner Henry F. Long,
<br /> in regard to taxing tangible personal property
<br />" State 'House, Boston January 18, 1940.
<br /> 1 • To the Board of Assessors
<br /> S}i
<br /> Lexington, Massachusetts
<br /> My attentionhas been called to 'a situation which seems to be
<br /> more or less uncertain in the minds of not only the taxpayers
<br /> ','`r, but the Assessors throughout the State.
<br /> This situation relates to tangible personal proerty. It is
<br /> 7 f' unfortunate that the Assessors throughout the State have not
<br />' yt ' paidthe attention to taxing tangible personal property that
<br /> thisitemdeserves. Real estate has. been obliged to bear the
<br /> brunt of taxation, and of late years` has been sadly over
<br /> burdened because of this unfortunate situation. It, there-
<br /> -: fore, follows that if real estate is .to be relieved to any
<br /> I, extent, it must be through the efforts of the Assessors in tax_
<br /> ing personal property, which istaxable to the same extent that
<br /> real estate is taxable. The reason for this situation is that
<br /> t , . the real estate can be very easily seen. It cannot be hidden,
<br /> 14. but thisis not true of personal property. It.,, therefore, be-
<br />°� ;ti hooves the Assessors of each City and Town in the Commonwealth
<br /> to see to it that Section 29 of Chapter 59 is very carefully
<br />} 4, followed and that each person mentioned in Section 29 be can
<br /> 'r pelled to comply with the Law and file with his local Board of
<br /> Assessors .a list of all property that is subject to taxation.
<br /> If the Assessors in the State fail tocomply with their oath
<br /> of office and tax all property fairly and equitably, they are
<br />�i, jeopardizing themselves and are not treating the citizens of
<br /> the community in the manner that the Law contemplates,
<br /> I would, therefore , urge the Assessors not only in Lexington,
<br /> ITfi° but in every other community in the State,- to see to it that
<br /> proper attention, under the Law, is given to the taxation of
<br /> personal property.
<br /> Very truly yours,
<br /> Henry F. Long, Commissioner
<br /> ,By David W. Creelman ( sd.)
<br /> DWC*PAO Director
<br />,;j1'' General Laws (Teri, Ed. ) Chapter 59 , Section 29 calls for everybody
<br /> 1,
<br /> dtF to file a list of his or her personal tangible property.
<br /> Anyone not returning the enclosed form of list with every question
<br /> Y , answered will be assessed for personal property, fox what the Board
<br /> ' , thinks he should pay.
<br /> F'i, The ' time for filing this list has been extended to March 1st, 1940,
<br /> Vit„ 12y, the Assessors of Lexingtoni
<br /> Respectfully yours,
<br /> r Clyde. E. Steeves, Chairman
<br /> pi William I. Burnham Leland H. Emery
<br /> William A. Cann William H. Shanahan
<br /> �
<br />> 0) Assessors of Lexington.
<br />
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