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Acts of the year 1561.
<br />[Chapter 167.]
<br />An Act to secure a uniform description and appraisal of estates in the Commonwealth for the
<br />purposes of taxation.
<br />Be it enacted, &c., as follows:
<br />SECTION 1. The secretary of the Commonwealth shall furnish to each of the cities and towns in the State, on
<br />or before the first day of May in each year, suitable blank books for the use of the assessors of said cities and
<br />towns in the assessment of taxes, which books shall contain blank columns numbered from one to twenty-seven
<br />inclusive, with uniform headings for a valuation list and blank tables for aggregates, in the following form:—
<br />Valuation List for the of May 1, 186
<br />t Table of Aggregates for the of of Polls, Property, Taxes, &c., as assessed May 1, 186 .
<br />Third
<br />of the Act to
<br />Secure
<br />a Uniform Description
<br />and Appraisal of
<br />Estates
<br />°°
<br />Commonwealth,
<br />for the
<br />purpose of Taxation.
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<br />t Table of Aggregates for the of of Polls, Property, Taxes, &c., as assessed May 1, 186 .
<br />SECTION 2. The assessors in each of the several cities and towns shall enter, in the books furnished in accord-
<br />ance with the provisions of the preceding section, the valuation and assessment of the polls and estate of the
<br />inhabitants* assessed, in the following 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 polls.
<br />In column number four. The amount of each person's whole stock in trade,, including all goods, wares and
<br />merchandise, at home or abroad, of 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
<br />than the person assessed pays interest for, including public securities; the amount of money on hand, including
<br />deposits in any bank, or in any savings bank, which is not exempted by law from taxation; the number of shares
<br />of stock which are taxable, with the name of the corporation, in any bank, railroad, insurance, manufacturing, or
<br />other incorporated company.
<br />In column number six. The true ratable value of the several items enumerated in the preceding column,
<br />placed opposite the description of said property or shares.
<br />In column numbs?- seven. The true value of machinery used in all kinds of manufacturing establishments,
<br />including steam engines, &c., the value of such machinery to be entered opposite the description of the building
<br />in which it is used.
<br />In columns number eight and nine. The whole number of taxable live stock, including horses, mules, asses,
<br />oxen, cows, steers, heifers, sheep and swine, each kind to be stated separately, with the value affixed to each.
<br />In columns number ten and eleven. Description of all other ratable personal estate not before enumerated,
<br />such as carriages, 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,
<br />tanneries and other manufactories of leather, rope -walks, grist -mills, saw -mills, steam and other mills not above
<br />enumerated, cotton factories, with the number of spindles and looms used in the same, woollen factories, with
<br />the number of sets of cards used in the same, linen factories, with the number of spindles and looms, print -
<br />works, bleacheries, gas -works, paper -mills, card factories, boot and shoe factories, India -rubber factories, carriage
<br />and car factories, piano -forte and musical instrument factories, sewing -machine factories, chair, pail, tub, and
<br />other wooden -ware factories, oil factories, glass factories, all kinds of iron and brass works, and other buildings
<br />not above named.
<br />In column number fifteen. True value of buildings enumerated in the preceding column, placed opposite the
<br />description of the same, including water -wheels; such value to be exclusive of land and water -power and of the
<br />machinery used in said buildings.
<br />In columns number sixteen, seventeen and eighteen. A description by name or otherwise of each and every
<br />lot of land assessed, the same placed opposite the name of the person or party to whom it is taxable. with the
<br />number of acres or feet in each lot, the number of quartz sand beds, of stone quarries and ore beds, and the true
<br />value thereof.
<br />In columns number nineteen and twenty. The number of superficial feet of wharf, and the total value of the same.
<br />In columnnumber twenty-one. The aggregate value of each person's taxable real estate.
<br />I In columnnumber twenty-two. The total tax on real estate.
<br />In column !number twe7 ty-three. The aggregate cash tax assessed to each person on polls, personal and real
<br />estate. I�
<br />In columns number twenty four, twenty; five, twenty-six and twenty-seven. The amount assessed for highway
<br />tax on polls, On personal estate, on real estate, and the aggregate of the same.
<br />SECTION 3. The assessors shall fill up the table of aggregates, by an enumeration of the necessary items
<br />included in the lists of valuation and assessments required by the preceding section, and shall, on or before
<br />the first day of October, in each of the first four years of each decade, deposit in the office of the Secretary of
<br />the Commonwealth an attested copy of the same, containing:
<br />First. The total number of polls.
<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 scree of laud assessed in the
<br />Sixth. The rate per ce_t. of total tax. city or town.
<br />Seventh. The total valuation of the city or town.
<br />The assessors shall make similar returns in the first four years of the last half of each decade; and in every
<br />fifth and tenthlyear of each decade, they shall deposit in the office of the Secretary of the Commonwealth, on or
<br />before the first day of October, a certified copy, under oath, of the assessors' books of those years; and said
<br />books thus deposited shall contain an aggregate sheet, properly filled in accordance with the provisions of this
<br />act, which shall be in like manner certified by the assessors; and in every fifth and tenth year of each decade,
<br />the Secretary shall furnish duplicate copies of blank books to the cities and towns for the foregoing purpose:
<br />provided, however, that in the case of the city of Boston, the returns, required by this section to be deposited in
<br />the office of the Secretary, may be thus deposited on or before the first day of November, in the several years
<br />respectively.
<br />SECTION 4. The Secretary of the Commonwealth shall cause to be printed and bound, in the books to be
<br />furnished for the use of the assessors, a copy of this act, and such certificates as are required by the same, and
<br />*The estates of non-residents should be appended to the net of polls and estates of inhabitants, and the sum thereof added to the Table of Aggregates.
<br />t Amended by Chapter 72, Aute of 1879.
<br />by the General Statutes to be signed by the assessors, together with such explanatory notes as may by him be
<br />deemed expedient, for the purpose of securing uniformity of returns under the several headings; and he shall
<br />compile and cause to be printed annually, for the use of the legislature, the aggregate returns from the cities and
<br />towns in the Commonwealth arranged by counties, so as to exhibit the total valuation of the towns, cities, counties
<br />and state.
<br />SECTION 5. If the assessors of any city or town shall neglect to comply with the requirements of the second
<br />or third section of this act, each assessor so neglecting shall forfeit a sum not exceeding two hundred dollars.
<br />[Approved April 10, 1861.]
<br />[Chapter 215.]
<br />An Act to amend Section
<br />Third
<br />of the Act to
<br />Secure
<br />a Uniform Description
<br />and Appraisal of
<br />Estates
<br />°°
<br />Commonwealth,
<br />for the
<br />purpose of Taxation.
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<br />SECTION 2. The assessors in each of the several cities and towns shall enter, in the books furnished in accord-
<br />ance with the provisions of the preceding section, the valuation and assessment of the polls and estate of the
<br />inhabitants* assessed, in the following 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 polls.
<br />In column number four. The amount of each person's whole stock in trade,, including all goods, wares and
<br />merchandise, at home or abroad, of 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
<br />than the person assessed pays interest for, including public securities; the amount of money on hand, including
<br />deposits in any bank, or in any savings bank, which is not exempted by law from taxation; the number of shares
<br />of stock which are taxable, with the name of the corporation, in any bank, railroad, insurance, manufacturing, or
<br />other incorporated company.
<br />In column number six. The true ratable value of the several items enumerated in the preceding column,
<br />placed opposite the description of said property or shares.
<br />In column numbs?- seven. The true value of machinery used in all kinds of manufacturing establishments,
<br />including steam engines, &c., the value of such machinery to be entered opposite the description of the building
<br />in which it is used.
<br />In columns number eight and nine. The whole number of taxable live stock, including horses, mules, asses,
<br />oxen, cows, steers, heifers, sheep and swine, each kind to be stated separately, with the value affixed to each.
<br />In columns number ten and eleven. Description of all other ratable personal estate not before enumerated,
<br />such as carriages, 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,
<br />tanneries and other manufactories of leather, rope -walks, grist -mills, saw -mills, steam and other mills not above
<br />enumerated, cotton factories, with the number of spindles and looms used in the same, woollen factories, with
<br />the number of sets of cards used in the same, linen factories, with the number of spindles and looms, print -
<br />works, bleacheries, gas -works, paper -mills, card factories, boot and shoe factories, India -rubber factories, carriage
<br />and car factories, piano -forte and musical instrument factories, sewing -machine factories, chair, pail, tub, and
<br />other wooden -ware factories, oil factories, glass factories, all kinds of iron and brass works, and other buildings
<br />not above named.
<br />In column number fifteen. True value of buildings enumerated in the preceding column, placed opposite the
<br />description of the same, including water -wheels; such value to be exclusive of land and water -power and of the
<br />machinery used in said buildings.
<br />In columns number sixteen, seventeen and eighteen. A description by name or otherwise of each and every
<br />lot of land assessed, the same placed opposite the name of the person or party to whom it is taxable. with the
<br />number of acres or feet in each lot, the number of quartz sand beds, of stone quarries and ore beds, and the true
<br />value thereof.
<br />In columns number nineteen and twenty. The number of superficial feet of wharf, and the total value of the same.
<br />In columnnumber twenty-one. The aggregate value of each person's taxable real estate.
<br />I In columnnumber twenty-two. The total tax on real estate.
<br />In column !number twe7 ty-three. The aggregate cash tax assessed to each person on polls, personal and real
<br />estate. I�
<br />In columns number twenty four, twenty; five, twenty-six and twenty-seven. The amount assessed for highway
<br />tax on polls, On personal estate, on real estate, and the aggregate of the same.
<br />SECTION 3. The assessors shall fill up the table of aggregates, by an enumeration of the necessary items
<br />included in the lists of valuation and assessments required by the preceding section, and shall, on or before
<br />the first day of October, in each of the first four years of each decade, deposit in the office of the Secretary of
<br />the Commonwealth an attested copy of the same, containing:
<br />First. The total number of polls.
<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 scree of laud assessed in the
<br />Sixth. The rate per ce_t. of total tax. city or town.
<br />Seventh. The total valuation of the city or town.
<br />The assessors shall make similar returns in the first four years of the last half of each decade; and in every
<br />fifth and tenthlyear of each decade, they shall deposit in the office of the Secretary of the Commonwealth, on or
<br />before the first day of October, a certified copy, under oath, of the assessors' books of those years; and said
<br />books thus deposited shall contain an aggregate sheet, properly filled in accordance with the provisions of this
<br />act, which shall be in like manner certified by the assessors; and in every fifth and tenth year of each decade,
<br />the Secretary shall furnish duplicate copies of blank books to the cities and towns for the foregoing purpose:
<br />provided, however, that in the case of the city of Boston, the returns, required by this section to be deposited in
<br />the office of the Secretary, may be thus deposited on or before the first day of November, in the several years
<br />respectively.
<br />SECTION 4. The Secretary of the Commonwealth shall cause to be printed and bound, in the books to be
<br />furnished for the use of the assessors, a copy of this act, and such certificates as are required by the same, and
<br />*The estates of non-residents should be appended to the net of polls and estates of inhabitants, and the sum thereof added to the Table of Aggregates.
<br />t Amended by Chapter 72, Aute of 1879.
<br />by the General Statutes to be signed by the assessors, together with such explanatory notes as may by him be
<br />deemed expedient, for the purpose of securing uniformity of returns under the several headings; and he shall
<br />compile and cause to be printed annually, for the use of the legislature, the aggregate returns from the cities and
<br />towns in the Commonwealth arranged by counties, so as to exhibit the total valuation of the towns, cities, counties
<br />and state.
<br />SECTION 5. If the assessors of any city or town shall neglect to comply with the requirements of the second
<br />or third section of this act, each assessor so neglecting shall forfeit a sum not exceeding two hundred dollars.
<br />[Approved April 10, 1861.]
<br />[Chapter 215.]
<br />An Act to amend Section
<br />Third
<br />of the Act to
<br />Secure
<br />a Uniform Description
<br />and Appraisal of
<br />Estates
<br />in the
<br />Commonwealth,
<br />for the
<br />purpose of Taxation.
<br />Be it enacted, &c., as follows:
<br />The third section of the one hundred sixty-seventh chapter of the acts of eighteen hundred sixty-one, is
<br />hereby amended so as to require that the assessors shall fill up the Table of Aggregates, by inserting under the
<br />third head, The total value of personal estate; and under the fourth head, The total value of real estate. [Ap-
<br />proved May 21, 1861.]
<br />1S640
<br />[Chapter 210.]
<br />An Act to provide for the Valuation of the Property of the Commonwealth.
<br />Be it enacted, &c., as follows:
<br />[EXTRACT.]
<br />SECTION 3. Whenever it shall have been ascertained by the assessors of any city, or town, that the aggre-
<br />gate values of their city, or town, respectively, have been diminished since the first day of May of the preceding
<br />year, they shall return with the table of aggregates or books, which they are required by the act of the year
<br />one thousand eight hundred and sixty-one, entitled 44 An Act to secure a uniform description and appraisal of
<br />estates in the Commonwealth, for the purposes of taxation," and the several acts in addition thereto, to deposit
<br />in the office of the Secretary, a statement in writing under oath, of the causes, which, in their opinion, have
<br />produced such diminution.
<br />SECTION 4. If the assessors of any city or town shall neglect to comply with the requirements of this act,
<br />each assessor so neglecting shall forfeit a sum not exceeding two hundred dollars.
<br />SECTION 7. This act shall take effect upon its passage. [Approved May 11, 1864.]
<br />IS79.
<br />[Chapter 72.]
<br />An Act in relation to the Assessment of Personal Property and making Returns thereof by Assessors.
<br />Be it enacted, &a., as follows:
<br />SECTION 1. In making the estimate of the personal property of any assessable personas provided for in sections
<br />twenty-seven and twenty-eight of chapter eleven of the General Statutes, the assessors shall specify the amount
<br />of each class of personal property mentioned in clauses numbered eighth, ninth, tenth and eleventh, in section
<br />two of this act, and enter the same in column number five, upon the blank books furnished under the provisions
<br />of chapter one hundred and sixty-seven of the acts of the year eighteen hundred and sixty-one: provided, however,
<br />that any error or over-estimate of any class shall not be taken into account in determining whether any person
<br />is entitled to an abatement, but only the aggregate amount of such estimate.
<br />SECTION 2. Section three of chapter one hundred and sixty-seven of the acts of the year eighteen hundred
<br />and sixty-one is hereby amended by striking out the clauses numbered i1 Second " to 44 Twelfth" inclusive, after
<br />clause numbered 44 First," and inserting the following:-
<br />44 Second. The tax on each poll.
<br />" Third. The total value of personal estate.
<br />?' Fourth. The total value of real estate.
<br />46 Fifth. The total valuation of the city or town.
<br />46 Sixth. The total tax for state, county, and town purposes, including highway tax.
<br />44 Seventh. The rate per cent. of total tax, or rate per one thousand dollars.
<br />44 Eighth. The total amount as valued for assessment of money at interest, and other debts due the persons
<br />assessed more than they are indebted or pay interest for, specifying how much of said amount is debts secured
<br />by mortgage, and how much unsecured debts.
<br />44 Ninth. The amount of money on hand, including deposits taxable as valued for assessment.
<br />44 Tenth. The total amount of public stocks and securities as valued for assessment.
<br />44 Eleventh. The total amount of stocks in corporations without the State as valued for assessment.
<br />44 Twelfth. Total number of horses assessed.
<br />i4 Thirteenth. Total number of cows assessed.
<br />"Fourteenth. Total number of sheep assessed.
<br />44 Fifteenth. Total number of dwelling -houses assessed.
<br />44 Sixteenth. The total number of acres of land assessed in the city or town."
<br />And the secretary of the Commonwealth shall cause the tables of aggregates provided for by section one of
<br />chapter one hundred and sixty-seven of the acts of the year eighteen hundred and sixty-one to be so amended
<br />as to conform to the requirements of this act.
<br />SECTION 3. This act shall take effect upon its passage. [Approved Feb. 28, 1879.]
<br />Secretary's Department, Boston, March 20, 1880.
<br />A true copy.
<br />Attest: HENRY B. PEIRCE, Secretary of the Commonwealth.
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