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REVISED LAWS, CHAPTER 12.
<br />OF THE ASSESSMENT OF TAXES.
<br />[EXTRACT.]
<br />SECTION 56. The assessors shall make, upon the boobs furnished under the provisions of section fifty-eight, a list of the valuation
<br />and the assessment thereon, in the following manner: —In separate columns the valuation of the stock in trade of each person, the
<br />number and value of his live stock and the valuation of machinery used in manufacturing establishments. In another column marked
<br /><< All other ratable estate" the aggregate valuation of all the other personal estate shall be entered. The total amount of the taxable
<br />personal property shall be shown, but without other detail or specification than is provided herein. Before the taxes are committed for
<br />collection they shall deposit the books, or an attested copy thereof, in their office or, if there is no office, with their chairman, for pub-
<br />lic inspection.
<br />SECTION 57. [AS AMENDED BY CHAPTER 387, ACTS OF 1908.] The list shall exhibit the valuation and assessment of the polls
<br />and estates of the inhabitants assessed; and the valuation and assessment of the estates of non-resident owners, and shall contain the
<br />names of the non-resident owners of the property assessed, or such description of them as can be given, their places of abode, if
<br />known, the description of their estate, the true value of such estate, and the tax thereon.
<br />SECTION 58. [As AMENDED BY CiHAPTER 181, ACTS OF 19075 AND CHAPTERS 314 AND 387, ACTS OF 1908.] The tax com-
<br />missioner of the commonwealth shall provide each city and town, on or before the first day of May annually, suitable books for the
<br />use of the assessors in the assessment of taxes, which shall contain blank columns, with uniform headings for a valuation list, and
<br />blank tables for aggregates, in the following form: —provided, however, that in lieu of the valuation list provided for in this section
<br />and the preceding two sections the assessors of any city may, with the assent of the tax commissioner, prepare a valuation list upon
<br />books furnished by the city and in such form as the tax commissioner shall approve.
<br />VALUATION LIST FOR THE OF MAY 11 19
<br />SECTION 59. The assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of
<br />the inhabitants assessed, as directed in the headings of the various columns and as follows : —
<br />Stock in trade shall include all goods, wares and merchandise at home or abroad, of ratable estate, whether paid for or otherwise.
<br />Machinery shall include steam engines.
<br />In cotton and linen factories state number of spindles and looms used in each.
<br />In woollen factories state number of sets of cards used in each.
<br />State the value of each building described including therein water -wheels, but excluding land and water power and machinery used
<br />in the building.
<br />In description of lots of land state the number of quartz -sand beds, stone quarries and ore beds therein.
<br />SECTION 60.* The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists
<br />of valuation and assessments required by law, and shall annually, on or before the first day of October, deposit in the office of the
<br />tax commissioner of the commonwealth an attested copy of the same, containing,—First. The number of residents assessed on
<br />property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth.
<br />Second. The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corpora-
<br />tions, associations, institutions, trustees, and so forth. Third. The whole number of persons assessed, specifying the number
<br />assessed for a tax on property and the number assessed for a poll tax only. Fourth. The number of polls assessed. Fifth. The tax
<br />on each poll. Sixth. The value of personal estate assessed, specifying the value of the same excluding resident bank stock, and the
<br />value of resident bank stock. Seventh. The value of real estate assessed, specifying the value of buildings exclusive of land and of
<br />land exclusive of buildings. Eighth. The total valuation of assessed estate in the city or town. Ninth. The tax for state, county
<br />and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls.
<br />Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cows
<br />assessed. Thirteenth. The number of sheep assessed. Fourteenth. The number of neat cattle, other than cows, assessed.
<br />Fifteenth. The number of swine assessed. Sixteenth. The number of dwelling houses assessed. Seventeenth. The number of
<br />acres of land assessed. Eighteenth. The number and value of fowl assessed.
<br />The city of Boston may deposit said copy in the office of the tax commissioner annually on or before the first day of November.
<br />SECTION 61.* The assessors of cities and towns, except the city of Boston, shall, on or before the first day of October in the
<br />year nineteen hundred and four and in every third year thereafter, deposit in the office of the tax commissioner of the commonwealth,
<br />in books to be by him provided for the purpose, a copy of the assessors' valuation -books of those years, to be by them certified under
<br />oath. Said assessors shall also annually, on or before the first day of October, and the assessors of the city of Boston, on or before
<br />the first day of November, in like manner deposit an attested copy of the table of aggregates required by the provisions of the pre-
<br />ceding section.
<br />SECTION 62. If the board of assessors of any city or town neglect to comply with the provisions of any of the three preceding
<br />sections, each assessor so neglecting shall forfeit not more than two hundred dollars.
<br />SECTION 63.* The books provided by the tax commissioner of the commonwealth for the use of the assessors shall contain a
<br />copy of this and of the seven preceding sections, and such certificates as are required by law to be signed by the assessors, with such
<br />explanatory notes as he consideres necessary to secure uniformity of returns under the several headings. He shall annually compile
<br />and cause to be printed for the use of the general court the aggregate returns from the cities and towns arranged by counties, so as to
<br />exhibit the total valuation of the towns, cities, counties, and the commonwealth.
<br />SECTION 94.* If the assessors of a city or town ascertain that the agaregaIe valuation of such city or town has been diminished
<br />since the first day of May of the preceding year, they shall return with the table of aaaregates, or with the books, which they are
<br />required by sections sixty and sixty-one to deposit in the office of the tax commissioner of the commonwealth, a statement in writing,
<br />under oath, of the causes which in their opinion have produced such diminution. If the assessors neglect to comply with the require-
<br />ments of this section, each assessor so neglectina shall forfeit not more than two hundred dollars.
<br />*As amended by Chapter 314, Acts of 1908.
<br />TABLE
<br />OF
<br />AGGREGATES.
<br />FOR THE
<br />OF
<br />OF POLLS,
<br />PROPERTY,
<br />TARF,s,
<br />ETC.,
<br />AS ASSESSED MAY
<br />1,
<br />19
<br />o
<br />o
<br />ra
<br />N
<br />d
<br />ce
<br />Tax for
<br />a,
<br />p
<br />a
<br />m;
<br />a
<br />o a,
<br />G
<br />F
<br />a
<br />a
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<br />b
<br />os
<br />state, county
<br />x
<br />d
<br />m
<br />a
<br />Y
<br />a
<br />:.y
<br />'m
<br />o w
<br />m
<br />°'
<br />p N
<br />and city or town pur-
<br />y
<br />m
<br />o
<br />y
<br />o°
<br />q
<br />z
<br />ac
<br />Number feeor t
<br />H
<br />°
<br />y
<br />N
<br />N
<br />o
<br />poses, including over-
<br />o
<br />N
<br />q
<br />3
<br />Ez
<br />rj N
<br />in each lot of land.q
<br />m
<br />layings.
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<br />O
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<br />0G
<br />H H
<br />HpNj
<br />f. pNj
<br />q
<br />y
<br />°a
<br />NAUEs AND RESIDENCES OF
<br />P
<br />p
<br />FT`1
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<br />NA
<br />6r°�
<br />9NH
<br />8m
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<br />ASSESSED.
<br />NPERSONS
<br />$�
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<br />20
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<br />Dollars.
<br />(!Jive street and number of
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<br />41
<br />N
<br />p,
<br />Individuals.
<br />t On prop-
<br />Excluding resi-
<br />Buildings,exclud-
<br />On personal estate.
<br />residence.
<br />O
<br />N
<br />erty,
<br />dent bank stock.
<br />ing land.
<br />ON
<br />O�
<br />On real estate,
<br />Value,
<br />°
<br />P
<br />For poll tax
<br />Resident bank
<br />Land, excluding
<br />only.
<br />qhC
<br />wo'
<br />N
<br />O°
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<br />{7N°
<br />w
<br />On polls.
<br />,pp
<br />0 y
<br />Total.
<br />m
<br />ON
<br />Total.
<br />O
<br />0
<br />M
<br />o
<br />o
<br />o,,o
<br />a�"d
<br />Acres.
<br />Feet.
<br />o
<br />Total.
<br />w
<br />d
<br />v
<br />institutions, trustees,
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<br />the total
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<br />EN
<br />1
<br />SECTION 59. The assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of
<br />the inhabitants assessed, as directed in the headings of the various columns and as follows : —
<br />Stock in trade shall include all goods, wares and merchandise at home or abroad, of ratable estate, whether paid for or otherwise.
<br />Machinery shall include steam engines.
<br />In cotton and linen factories state number of spindles and looms used in each.
<br />In woollen factories state number of sets of cards used in each.
<br />State the value of each building described including therein water -wheels, but excluding land and water power and machinery used
<br />in the building.
<br />In description of lots of land state the number of quartz -sand beds, stone quarries and ore beds therein.
<br />SECTION 60.* The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists
<br />of valuation and assessments required by law, and shall annually, on or before the first day of October, deposit in the office of the
<br />tax commissioner of the commonwealth an attested copy of the same, containing,—First. The number of residents assessed on
<br />property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth.
<br />Second. The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corpora-
<br />tions, associations, institutions, trustees, and so forth. Third. The whole number of persons assessed, specifying the number
<br />assessed for a tax on property and the number assessed for a poll tax only. Fourth. The number of polls assessed. Fifth. The tax
<br />on each poll. Sixth. The value of personal estate assessed, specifying the value of the same excluding resident bank stock, and the
<br />value of resident bank stock. Seventh. The value of real estate assessed, specifying the value of buildings exclusive of land and of
<br />land exclusive of buildings. Eighth. The total valuation of assessed estate in the city or town. Ninth. The tax for state, county
<br />and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls.
<br />Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cows
<br />assessed. Thirteenth. The number of sheep assessed. Fourteenth. The number of neat cattle, other than cows, assessed.
<br />Fifteenth. The number of swine assessed. Sixteenth. The number of dwelling houses assessed. Seventeenth. The number of
<br />acres of land assessed. Eighteenth. The number and value of fowl assessed.
<br />The city of Boston may deposit said copy in the office of the tax commissioner annually on or before the first day of November.
<br />SECTION 61.* The assessors of cities and towns, except the city of Boston, shall, on or before the first day of October in the
<br />year nineteen hundred and four and in every third year thereafter, deposit in the office of the tax commissioner of the commonwealth,
<br />in books to be by him provided for the purpose, a copy of the assessors' valuation -books of those years, to be by them certified under
<br />oath. Said assessors shall also annually, on or before the first day of October, and the assessors of the city of Boston, on or before
<br />the first day of November, in like manner deposit an attested copy of the table of aggregates required by the provisions of the pre-
<br />ceding section.
<br />SECTION 62. If the board of assessors of any city or town neglect to comply with the provisions of any of the three preceding
<br />sections, each assessor so neglecting shall forfeit not more than two hundred dollars.
<br />SECTION 63.* The books provided by the tax commissioner of the commonwealth for the use of the assessors shall contain a
<br />copy of this and of the seven preceding sections, and such certificates as are required by law to be signed by the assessors, with such
<br />explanatory notes as he consideres necessary to secure uniformity of returns under the several headings. He shall annually compile
<br />and cause to be printed for the use of the general court the aggregate returns from the cities and towns arranged by counties, so as to
<br />exhibit the total valuation of the towns, cities, counties, and the commonwealth.
<br />SECTION 94.* If the assessors of a city or town ascertain that the agaregaIe valuation of such city or town has been diminished
<br />since the first day of May of the preceding year, they shall return with the table of aaaregates, or with the books, which they are
<br />required by sections sixty and sixty-one to deposit in the office of the tax commissioner of the commonwealth, a statement in writing,
<br />under oath, of the causes which in their opinion have produced such diminution. If the assessors neglect to comply with the require-
<br />ments of this section, each assessor so neglectina shall forfeit not more than two hundred dollars.
<br />*As amended by Chapter 314, Acts of 1908.
<br />TABLE
<br />OF
<br />AGGREGATES.
<br />FOR THE
<br />OF
<br />OF POLLS,
<br />PROPERTY,
<br />TARF,s,
<br />ETC.,
<br />AS ASSESSED MAY
<br />1,
<br />19
<br />SECTION 59. The assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of
<br />the inhabitants assessed, as directed in the headings of the various columns and as follows : —
<br />Stock in trade shall include all goods, wares and merchandise at home or abroad, of ratable estate, whether paid for or otherwise.
<br />Machinery shall include steam engines.
<br />In cotton and linen factories state number of spindles and looms used in each.
<br />In woollen factories state number of sets of cards used in each.
<br />State the value of each building described including therein water -wheels, but excluding land and water power and machinery used
<br />in the building.
<br />In description of lots of land state the number of quartz -sand beds, stone quarries and ore beds therein.
<br />SECTION 60.* The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists
<br />of valuation and assessments required by law, and shall annually, on or before the first day of October, deposit in the office of the
<br />tax commissioner of the commonwealth an attested copy of the same, containing,—First. The number of residents assessed on
<br />property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth.
<br />Second. The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corpora-
<br />tions, associations, institutions, trustees, and so forth. Third. The whole number of persons assessed, specifying the number
<br />assessed for a tax on property and the number assessed for a poll tax only. Fourth. The number of polls assessed. Fifth. The tax
<br />on each poll. Sixth. The value of personal estate assessed, specifying the value of the same excluding resident bank stock, and the
<br />value of resident bank stock. Seventh. The value of real estate assessed, specifying the value of buildings exclusive of land and of
<br />land exclusive of buildings. Eighth. The total valuation of assessed estate in the city or town. Ninth. The tax for state, county
<br />and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls.
<br />Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cows
<br />assessed. Thirteenth. The number of sheep assessed. Fourteenth. The number of neat cattle, other than cows, assessed.
<br />Fifteenth. The number of swine assessed. Sixteenth. The number of dwelling houses assessed. Seventeenth. The number of
<br />acres of land assessed. Eighteenth. The number and value of fowl assessed.
<br />The city of Boston may deposit said copy in the office of the tax commissioner annually on or before the first day of November.
<br />SECTION 61.* The assessors of cities and towns, except the city of Boston, shall, on or before the first day of October in the
<br />year nineteen hundred and four and in every third year thereafter, deposit in the office of the tax commissioner of the commonwealth,
<br />in books to be by him provided for the purpose, a copy of the assessors' valuation -books of those years, to be by them certified under
<br />oath. Said assessors shall also annually, on or before the first day of October, and the assessors of the city of Boston, on or before
<br />the first day of November, in like manner deposit an attested copy of the table of aggregates required by the provisions of the pre-
<br />ceding section.
<br />SECTION 62. If the board of assessors of any city or town neglect to comply with the provisions of any of the three preceding
<br />sections, each assessor so neglecting shall forfeit not more than two hundred dollars.
<br />SECTION 63.* The books provided by the tax commissioner of the commonwealth for the use of the assessors shall contain a
<br />copy of this and of the seven preceding sections, and such certificates as are required by law to be signed by the assessors, with such
<br />explanatory notes as he consideres necessary to secure uniformity of returns under the several headings. He shall annually compile
<br />and cause to be printed for the use of the general court the aggregate returns from the cities and towns arranged by counties, so as to
<br />exhibit the total valuation of the towns, cities, counties, and the commonwealth.
<br />SECTION 94.* If the assessors of a city or town ascertain that the agaregaIe valuation of such city or town has been diminished
<br />since the first day of May of the preceding year, they shall return with the table of aaaregates, or with the books, which they are
<br />required by sections sixty and sixty-one to deposit in the office of the tax commissioner of the commonwealth, a statement in writing,
<br />under oath, of the causes which in their opinion have produced such diminution. If the assessors neglect to comply with the require-
<br />ments of this section, each assessor so neglectina shall forfeit not more than two hundred dollars.
<br />*As amended by Chapter 314, Acts of 1908.
<br />O
<br />o
<br />0
<br />a o
<br />N
<br />o
<br />o
<br />ra
<br />N
<br />d
<br />ce
<br />Tax for
<br />a,
<br />p
<br />a
<br />m;
<br />a
<br />o a,
<br />y.p
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<br />a
<br />a
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<br />poses, including over-
<br />o
<br />N
<br />q
<br />3
<br />Ez
<br />rj N
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<br />m
<br />layings.
<br />w
<br />°1
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<br />zd
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<br />Dollars.
<br />Cts.
<br />cg
<br />zW
<br />zW
<br />zM
<br />0��
<br />zm
<br />zP
<br />z�
<br />zw
<br />Individuals.
<br />Individuals.
<br />t On prop-
<br />Excluding resi-
<br />Buildings,exclud-
<br />On personal estate.
<br />Number.
<br />erty,
<br />dent bank stock.
<br />ing land.
<br />On real estate,
<br />Value,
<br />* All others.
<br />* All others.
<br />For poll tax
<br />Resident bank
<br />Land, excluding
<br />only.
<br />stock.
<br />buildings.
<br />On polls.
<br />Total,
<br />Total,
<br />Total.
<br />Total,
<br />Total.
<br />Total.
<br />* Firms, corporations,
<br />associations,
<br />institutions, trustees,
<br />etc.
<br />t On property;
<br />the total
<br />of the
<br />first
<br />two columns.
<br />SECTION 59. The assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of
<br />the inhabitants assessed, as directed in the headings of the various columns and as follows : —
<br />Stock in trade shall include all goods, wares and merchandise at home or abroad, of ratable estate, whether paid for or otherwise.
<br />Machinery shall include steam engines.
<br />In cotton and linen factories state number of spindles and looms used in each.
<br />In woollen factories state number of sets of cards used in each.
<br />State the value of each building described including therein water -wheels, but excluding land and water power and machinery used
<br />in the building.
<br />In description of lots of land state the number of quartz -sand beds, stone quarries and ore beds therein.
<br />SECTION 60.* The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists
<br />of valuation and assessments required by law, and shall annually, on or before the first day of October, deposit in the office of the
<br />tax commissioner of the commonwealth an attested copy of the same, containing,—First. The number of residents assessed on
<br />property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth.
<br />Second. The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corpora-
<br />tions, associations, institutions, trustees, and so forth. Third. The whole number of persons assessed, specifying the number
<br />assessed for a tax on property and the number assessed for a poll tax only. Fourth. The number of polls assessed. Fifth. The tax
<br />on each poll. Sixth. The value of personal estate assessed, specifying the value of the same excluding resident bank stock, and the
<br />value of resident bank stock. Seventh. The value of real estate assessed, specifying the value of buildings exclusive of land and of
<br />land exclusive of buildings. Eighth. The total valuation of assessed estate in the city or town. Ninth. The tax for state, county
<br />and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls.
<br />Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cows
<br />assessed. Thirteenth. The number of sheep assessed. Fourteenth. The number of neat cattle, other than cows, assessed.
<br />Fifteenth. The number of swine assessed. Sixteenth. The number of dwelling houses assessed. Seventeenth. The number of
<br />acres of land assessed. Eighteenth. The number and value of fowl assessed.
<br />The city of Boston may deposit said copy in the office of the tax commissioner annually on or before the first day of November.
<br />SECTION 61.* The assessors of cities and towns, except the city of Boston, shall, on or before the first day of October in the
<br />year nineteen hundred and four and in every third year thereafter, deposit in the office of the tax commissioner of the commonwealth,
<br />in books to be by him provided for the purpose, a copy of the assessors' valuation -books of those years, to be by them certified under
<br />oath. Said assessors shall also annually, on or before the first day of October, and the assessors of the city of Boston, on or before
<br />the first day of November, in like manner deposit an attested copy of the table of aggregates required by the provisions of the pre-
<br />ceding section.
<br />SECTION 62. If the board of assessors of any city or town neglect to comply with the provisions of any of the three preceding
<br />sections, each assessor so neglecting shall forfeit not more than two hundred dollars.
<br />SECTION 63.* The books provided by the tax commissioner of the commonwealth for the use of the assessors shall contain a
<br />copy of this and of the seven preceding sections, and such certificates as are required by law to be signed by the assessors, with such
<br />explanatory notes as he consideres necessary to secure uniformity of returns under the several headings. He shall annually compile
<br />and cause to be printed for the use of the general court the aggregate returns from the cities and towns arranged by counties, so as to
<br />exhibit the total valuation of the towns, cities, counties, and the commonwealth.
<br />SECTION 94.* If the assessors of a city or town ascertain that the agaregaIe valuation of such city or town has been diminished
<br />since the first day of May of the preceding year, they shall return with the table of aaaregates, or with the books, which they are
<br />required by sections sixty and sixty-one to deposit in the office of the tax commissioner of the commonwealth, a statement in writing,
<br />under oath, of the causes which in their opinion have produced such diminution. If the assessors neglect to comply with the require-
<br />ments of this section, each assessor so neglectina shall forfeit not more than two hundred dollars.
<br />*As amended by Chapter 314, Acts of 1908.
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