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<br />IN THE YEAR ONE THOUSAND EIGHT HUNDRED AND SIXTY-ONE.
<br />CHAPTER 167.
<br />AN ACT
<br />To secure a Uniform Description and Appraisal of Estates in the Commonwealth for the purpose of Taxation.
<br />Be it . enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, as follows
<br />SECT. 1. The Secretary of the Commonwealth shall furnish to each of the cities and towns in the State, on or before the first day of May in each year, suitable blank books for the use
<br />of the Assessors of said cities and towns in the assessment of taxes, which Books shall contain blank columns numbered from one to twenty-seven, inclusive, with uniform beadings •for
<br />valuation list, and blank tables for aggregates, in the following form : —
<br />Valuation List for the......:...............rJ� ...................................... of..._.....� ...
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<br />Column No. 1 2 3 4 5 6 7 8 I _ 9 I 10 11 72 13 14 I 15 16 17 18 19 20 21 22 23 24I 25 26 . 27
<br />Ti BLE OF AGGREGATES.
<br />For the ...........' ...._��r v,�...............................of....................................-�� �. = ............ ....... of Polls, Property, Taxes, &c., as assessed May 1, 187 (l .
<br />SECT. 2. The assessors in each of the several cities and towns shall enter in the books furnished in accordance with the pro-
<br />visions of the preceding section the valuation and assessment of the polls and estate of inhabitants* assessed, in the following
<br />order:
<br />In column number one. The names of the inhabitants or parties assessed for polls or estate.
<br />In column number two. The number of polls for which any person named in the preceding column is taxable.
<br />In column number three. Total amount of cash tax on poll.
<br />In column number four. The amount of each person's whole stock in trade, including all goods, wares, and merchandise at
<br />home or abroad, or ratable estate, whether paid for or otherwise.
<br />In column number five. A description of all ratable cash assets, viz: Amount of money at interest more than the person
<br />assessed pays interest for, including public securities; the amount of money on hand, including deposits in any bank or in any savings
<br />tnk, which is not exempted by law from taxation; the number of shares of stock which are taxable, with the name. of the corpora -
<br />in any bank, railroad, insurance, manufacturing, or other incorporated company.
<br />In column number six. The true ratable value of the several items enumerated in the preceding column, placed opposite the
<br />-;prion of said property or shares.
<br />In column number seven. The true value of macbinery used in all kinds of manufacturing establishments, including steam -
<br />&c., the value of such machinery to be entszed opposite the description of the building in which it is used.
<br />la colar,rres-number eight and nine. . Tka whole number of taxable live stock, including horses,. mules, asses, oxen, cows, steers,
<br />heifers, sheep, and swine, each kindan-3ie stated separately, with the value affixed to each.
<br />In columns number Mn and eleven. Description of all other ratable personal estate not before enumerated, such as carriages,
<br />*income, plate, furniture, tons of vessels, &c., with the true value of the same.
<br />In column number twelve. The aggregate of each person's ratable personal estate.
<br />In column number thirteen. The total tax on each person's personal estate:
<br />In column number fourteen. Buildings of all kinds shall be described in the following order:
<br />Dwelling -houses, barns, shops, of all kinds, naming their uses, stores, warehouses, distil -houses, breweries, tanneries, and other
<br />manufactories of leather, rope -walks, grist -mills, saw -mills, steam and other mills not above enumerated, cotton factories, with the
<br />number of spindles and looms used in the same, woollen factories, with the number of sets of cards used in the same, linen factories,
<br />with the number of spindles and looms, print works, bleacheries, gas works, paper -mills, card factories, boot and shoe factories, India
<br />rubber factories, carriage and car factories, piano -forte and musical instrument factories, sewing -machine factories, chair, pail, tub,
<br />and other wooden -ware factories, oil factories, glass factories, all kinds of iron and brass works, and other buildings not above named.
<br />In column number fifteen. True value of buildings enumerated in the preceding column, placed opposite the description of the
<br />same, including water -wheels; such value to be exclusive of land and water power, and of the machinery used in said buildings.
<br />In columns number sixteen, seventeen and eighteen. A description by name or otherwise of each and every lot of land assessed,
<br />the same placed opposite the name of the person or patty to whom it is taxable, with the number of acres or feet in each lot, the
<br />number of quartz sand beds, of stone quarries and ore beds, and the true value thereof.
<br />In columns number nineteen and twenty. The number of superficial feet of wharf, and the total value of the same.
<br />A column number twenty-one. The aggregate value of each person's taxable real estate.
<br />fit column number twenty-two. The total tax on real estate.
<br />In column number twenty-three. The aggregate cash tax assessed to each person on polis, personal and real estate.
<br />In columns number twenty-four? twenty-five, twenty-six and twenty-seven. The amount assessed for highway tax, on polls, on per-
<br />sonal estate, on real estate, and the aggregate of the same.
<br />SECT. 3. The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists of
<br />valuation and assessments required by the preceding section, and shall, on or before the first day of October, in each of the first four
<br />years of each decade, deposit in the office of the Secretary of the Commonwealth, an attested copy of the same, containing:
<br />First. The total number of polls. Seventh. The total valuation of the city or town.
<br />Second. The total tax on polls. Eighth. Total number of dwelling -houses assessed.
<br />Third. The total tax on personal estate. Ninth. Total number of horses assessed.
<br />Fourth. The total tax on real estate. Tenth. Total number of cows assessed.
<br />Fifth. The total tax for State, county, and town purposes, Eleventh. Total number of sheep assessed.
<br />including highway tax. Twelfth. The total number of acres of land assessed in the
<br />Sixth. The rate per cent. of total tax. city or town.
<br />The assessors shall make similar returns in the first four years of the last half of each decade; and is every fifth and tenth
<br />year of each decade, they shall deposit in the office of the Secretary of the Commonwealth, on or before the first day of October, a
<br />certified copy, under oath, of the assessors' books of those years, and said books, thus deposited, shall contain an aggregate sheet,
<br />properly filled in accordance with the provisions of this act, which shall be in like manner certified by the assessors; and in every
<br />I
<br />fifth and tenth year of each decade, the Secretary
<br />shall furnish duplicate
<br />copies of blank books to the
<br />cities and towns for the fore-
<br />going
<br />purpose: provided, however, that in the case
<br />of the city of Boston,
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<br />section to be deposited in the
<br />office
<br />of the Secretary, may be thus deposited on or
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<br />November, in the several years respectively.
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<br />SECT. 2. The assessors in each of the several cities and towns shall enter in the books furnished in accordance with the pro-
<br />visions of the preceding section the valuation and assessment of the polls and estate of inhabitants* assessed, in the following
<br />order:
<br />In column number one. The names of the inhabitants or parties assessed for polls or estate.
<br />In column number two. The number of polls for which any person named in the preceding column is taxable.
<br />In column number three. Total amount of cash tax on poll.
<br />In column number four. The amount of each person's whole stock in trade, including all goods, wares, and merchandise at
<br />home or abroad, or ratable estate, whether paid for or otherwise.
<br />In column number five. A description of all ratable cash assets, viz: Amount of money at interest more than the person
<br />assessed pays interest for, including public securities; the amount of money on hand, including deposits in any bank or in any savings
<br />tnk, which is not exempted by law from taxation; the number of shares of stock which are taxable, with the name. of the corpora -
<br />in any bank, railroad, insurance, manufacturing, or other incorporated company.
<br />In column number six. The true ratable value of the several items enumerated in the preceding column, placed opposite the
<br />-;prion of said property or shares.
<br />In column number seven. The true value of macbinery used in all kinds of manufacturing establishments, including steam -
<br />&c., the value of such machinery to be entszed opposite the description of the building in which it is used.
<br />la colar,rres-number eight and nine. . Tka whole number of taxable live stock, including horses,. mules, asses, oxen, cows, steers,
<br />heifers, sheep, and swine, each kindan-3ie stated separately, with the value affixed to each.
<br />In columns number Mn and eleven. Description of all other ratable personal estate not before enumerated, such as carriages,
<br />*income, plate, furniture, tons of vessels, &c., with the true value of the same.
<br />In column number twelve. The aggregate of each person's ratable personal estate.
<br />In column number thirteen. The total tax on each person's personal estate:
<br />In column number fourteen. Buildings of all kinds shall be described in the following order:
<br />Dwelling -houses, barns, shops, of all kinds, naming their uses, stores, warehouses, distil -houses, breweries, tanneries, and other
<br />manufactories of leather, rope -walks, grist -mills, saw -mills, steam and other mills not above enumerated, cotton factories, with the
<br />number of spindles and looms used in the same, woollen factories, with the number of sets of cards used in the same, linen factories,
<br />with the number of spindles and looms, print works, bleacheries, gas works, paper -mills, card factories, boot and shoe factories, India
<br />rubber factories, carriage and car factories, piano -forte and musical instrument factories, sewing -machine factories, chair, pail, tub,
<br />and other wooden -ware factories, oil factories, glass factories, all kinds of iron and brass works, and other buildings not above named.
<br />In column number fifteen. True value of buildings enumerated in the preceding column, placed opposite the description of the
<br />same, including water -wheels; such value to be exclusive of land and water power, and of the machinery used in said buildings.
<br />In columns number sixteen, seventeen and eighteen. A description by name or otherwise of each and every lot of land assessed,
<br />the same placed opposite the name of the person or patty to whom it is taxable, with the number of acres or feet in each lot, the
<br />number of quartz sand beds, of stone quarries and ore beds, and the true value thereof.
<br />In columns number nineteen and twenty. The number of superficial feet of wharf, and the total value of the same.
<br />A column number twenty-one. The aggregate value of each person's taxable real estate.
<br />fit column number twenty-two. The total tax on real estate.
<br />In column number twenty-three. The aggregate cash tax assessed to each person on polis, personal and real estate.
<br />In columns number twenty-four? twenty-five, twenty-six and twenty-seven. The amount assessed for highway tax, on polls, on per-
<br />sonal estate, on real estate, and the aggregate of the same.
<br />SECT. 3. The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists of
<br />valuation and assessments required by the preceding section, and shall, on or before the first day of October, in each of the first four
<br />years of each decade, deposit in the office of the Secretary of the Commonwealth, an attested copy of the same, containing:
<br />First. The total number of polls. Seventh. The total valuation of the city or town.
<br />Second. The total tax on polls. Eighth. Total number of dwelling -houses assessed.
<br />Third. The total tax on personal estate. Ninth. Total number of horses assessed.
<br />Fourth. The total tax on real estate. Tenth. Total number of cows assessed.
<br />Fifth. The total tax for State, county, and town purposes, Eleventh. Total number of sheep assessed.
<br />including highway tax. Twelfth. The total number of acres of land assessed in the
<br />Sixth. The rate per cent. of total tax. city or town.
<br />The assessors shall make similar returns in the first four years of the last half of each decade; and is every fifth and tenth
<br />year of each decade, they shall deposit in the office of the Secretary of the Commonwealth, on or before the first day of October, a
<br />certified copy, under oath, of the assessors' books of those years, and said books, thus deposited, shall contain an aggregate sheet,
<br />properly filled in accordance with the provisions of this act, which shall be in like manner certified by the assessors; and in every
<br />I
<br />fifth and tenth year of each decade, the Secretary
<br />shall furnish duplicate
<br />copies of blank books to the
<br />cities and towns for the fore-
<br />going
<br />purpose: provided, however, that in the case
<br />of the city of Boston,
<br />the returns, required by this
<br />section to be deposited in the
<br />office
<br />of the Secretary, may be thus deposited on or
<br />before the first day of
<br />November, in the several years respectively.
<br />SECT. 4. The Secretary of the Commonwealth shall cause to be printed and bound in the books to be furnished for the use
<br />of the assessors, a copy of this act, and such certificates as are required by the same, and by the General Statutes, to be signed by
<br />the assessors, together with such explanatory notes as may by him be deemed expedient, for the purpose of securing uniformity
<br />of returns under the several headings; and he shall compile and cause to be printed annually, for the use of the legislature, the aggre-
<br />gate returns from the cities and towns in the Commonwealth, arranged by counties, so as to exhibit the total valuation of the towns
<br />cities, counties, and State.
<br />SECT. 5. If the assessors of any city or town shall neglect to comply with the requirements of the second or third section of
<br />this act, each assessor so neglecting shall forfeit a sum not exceeding two hundred dollars. (Approved, April 10th, 1861.)
<br />Secretary's Department, Boston, April 13, 1861.
<br />A true copy, Attest: OLIVER WARNER, Secretary of the Commonwealth.
<br />• The estates of non-residents should be appended to the list of polls and estates of inhabitants, and the sum thereof added to the Table of Aggregates.
<br />[Chapter 215.1
<br />An Act to amend Section Three of the Act to Secure a Uniform Description and Appraisal of Estates in the Commonwealth, for the
<br />purpose of Taxation.
<br />Be it enacted, ¢e., as follows:
<br />The third section of the one hundred sixty-seventh chapter of the acts of eighteen hundred sixty-one, is hereby amended so as
<br />to require that the assessors shall fill up the Table of Aggregates, by inserting under the third head, the total value of personal
<br />estate; and under the fourth head, the total value of real estate. (Approved, May 21, 1861.)
<br />A true copy. Attest: OLIVER WARNER, Secretary of the Commonwealth.
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