may, as holders of such estates, exercise the same rights and perform the same duties as any individual purchaser of real estate taken for taxes, and may make regulations for the custody, management and sale of such estates, and for the assignment of the tax titles thus obtained, not inconsistent with law or with the right to redeem the

same.

SECT. 15. Sections sixty-nine and seventy-two of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight are amended by striking out the words "with the approval of the assessors,' wherever they occur in each of said sections.

SECT. 16. Forms No. 5," "No. 6," and "No. 7," in the schedule of forms at the end of said chapter three hundred and ninety, are stricken out and the following inserted in place thereof:

No. 5.- FORM OF CERTIFICATE REQUIRED BY SECTION 19 TO BE GIVEN BY A COLLECTOR WHEN A COMMITMENT IS MADE BY HIM.

upon

18

of

remains

I hereby certify that the tax assessed in the as of the first day of May in the year unpaid for fourteen days after demand therefor made by me; and that for want of goods and chattels whereof to make distress, I commit the said person to prison.

I also certify that the amount the said person is to pay for said tax and interest, and charges and fees, is

Collector of Taxes for the

dollars.

C D, of

No. 6. FORM OF COLLECTOR'S WARRANT TO DISTRAIN OR COM

MIT UNDER SECTION 23.

COMMONWEALTH OF MASSACHUSETTS.

To the Sheriffs of our several Counties, or their Deputies, or to any Constable of or Deputy Collector of Taxes for the

of

in the County of

and the same now, after the expiration of fourteen days from the date of a demand made upon him by me in accordance with law for the payment of the same, remains unpaid; Therefore,

In the name of the Commonwealth of Massachusetts, you and each of you, are required and directed to distrain the goods or chattels of the said person so assessed sufficient to satisfy and pay the amount

due for such tax and interest, and all fees and charges of keeping and selling the same, saving and excepting the tools or implements necessary for the trade or occupation of the said person so assessed, beasts of the plow necessary for the cultivation of his improved land; military arms; utensils for housekeeping necessary for upholding life; and bedding and apparel necessary for the said person so assessed and his family. And the goods and chattels so distrained by you, you are required to keep at the cost and charge of the owner, and within seven days after the seizure to sell the same at public auction, for the payment of the said amount due; having first posted up a notice of the sale in some public place in the town or city where found, forty-eight hours at least before the sale: provided, however, that you may, if you shall see fit, once adjourn said sale for a time not exceeding three days, in which case you shall forthwith post up a notice of such adjournment and of the time and place of sale. And if said distress shall be sold for more than the said amount due, you shall return the surplus to the owner of such goods or chattels upon demand, with an account in writing of the sale and charges. And if you cannot find sufficient goods and chattels belonging to the person assessed, whereon to make distress, you shall take the body of the said person and him commit to one of the common jails in the county in which you shall arrest him, there to remain until he shall pay said tax, and interest, and charges, and fees, or until he shall be discharged therefrom by due course of law.

And in case you shall commit said person so assessed to prison by virtue of this Warrant, you are required to give the keeper of the prison wherein he may be committed an attested copy of this Warrant, with a certificate thereon under your hand, setting forth that for want of goods and chattels of the said person whereof to make distress, you have taken his body and committed him to prison as aforesaid; and also setting forth the amount said person is to pay as his tax and interest, and fees and charges

Hereof fail not, and make return of this Warrant, with your doings thereon, within sixty days from the date hereof. Given under my hand and seal this

day of

18

C D,

[SEAL.]

No. 7.- FORM OF CERTIFICATE REQUIRED BY SECTION 23 TO BE ENDORSED ON COPY OF WARRANT IN CASE OF COMMITMENT.

I hereby certify that, by virtue of the warrant, of which the within is a true copy, for want of goods and chattels whereof to make distress, I have taken the body of the within named and committed him to prison, and that the amount which he is to pay as his tax and interest, and fees and charge is dollars.

SECT. 17. The repeal or alteration by this act of any provisions of law shall not affect any act done, liability incurred or any right accrued and established or suit or

proceeding to enforce such right or liability under the authority of the laws hereby repealed or altered. SECT. 18. This act shall take effect upon its

passage.

[1889, Chap. 348.]

An Act in Addition to an Act to authorize the New York and New England Railroad Company to mortgage Certain of its Terminal Lands in the City of Boston, and in Relation to the Purchase of Such Lands from the Commonwealth.

SECTION 1. Bonds issued by the New York and New England Railroad Company for the payment of which first. mortgages made as provided in chapter three hundred and one of the acts of the year eighteen hundred and eightyeight are held as collateral security, and also the mortgage notes so held as collateral security, shall, for the purposes of taxation, and for the purpose of exemption of deposits in savings banks and institutions for savings from taxation, be deemed to be a loan on mortgage of real estate, and taxable as real estate, as provided in chapter eleven of the Public Statutes, and not taxable otherwise.

SECT. 2. This act shall take effect upon its passage.

[1889, Chap. 446.]

An Act providing for the Taxation of Leased Properties in use in this Commonwealth.

All personal property within the Commonwealth leased for profit shall be assessed for taxation in the city or town where such property is situated on the first day of May to the owner or the person having possession of the same.

[1889, Chap. 465.]

An Act in Relation to the Exemption of the Property of Certain Associations from Taxation.

SECTION 1. The third division of section five of chapter eleven of the Public Statutes, as amended by chapter two hundred and thirty-one of the acts of the year eighteen hundred and eighty-six and chapter one hundred and fifty-eight of the acts of the year eighteen hundred and eighty-eight, is hereby further amended so as to read

as follows:- Third, The personal property of literary, benevolent, charitable and scientific institutions and temperance societies incorporated within this Commonwealth, and the real estate belonging to such institutions occupied by them or their officers for the purposes for which they were incorporated; but such real estate when purchased by such a corporation with a view to removal thereto, shall not, prior to such removal, be exempt for a longer period than two years; but none of the real or personal estate of such corporations organized under general laws shall be exempt when any portion of the income or profits of the business of such corporations is divided among their members or stockholders or used or appropriated for other than literary, educational, benevolent, charitable, scientific or religious purposes. The personal property and real estate belonging to grand army and veteran associations incorporated within this Commonwealth for the purpose of owning property for the use and occupation by posts of the grand army of the republic shall, to the extent of twenty thousand dollars, if the same shall be in actual use and occupation by such associations, be deemed to be the property of charitable institutions, and exempt from taxation, provided the net income from said property is used for charitable purposes in aid of needy soldiers of the war of the rebellion, and their dependents.

SECT. 2. This act shall take effect upon its passage.

[1889, Chap. 467.]

An Act in Relation to the Division of Poll Tax Bills.

SECTION 1. Section sixty-one of chapter eleven of the Public Statutes is hereby amended by inserting after the word collectors" in the first line thereof the following words: shall contain a certificate signed by the assessors, which shall state what portion of the amount assessed upon each poll is assessed as state tax and county tax respectively; and, so that the first part of said section shall read as follows: - The tax list committed to the collectors shall contain a certificate signed by the assessors, which shall state what portion of the amount assessed upon each poll is assessed as state tax and county tax respectively, and shall be, in substance, as follows:

SECT. 2. Section ninety-three of said chapter eleven is hereby amended by adding at the end thereof the following words: -provided, that the tax bills of male persons who are assessed for poll taxes only shall state the apportionment of such taxes between state and county assessments, and such persons shall not be entitled to have the certificate provided for by this section, but the collector shall receipt on said bills for such taxes, separately, or together as the payment may be, and shall thereupon deliver such bills.

SECT. 3. Section one of chapter two hundred and twenty-five of the acts of the year one thousand eight hundred and eighty is hereby amended by adding at the end thereof the following words:except as provided by an act entitled "An Act in relation to the division of poll tax bills," of the acts of the year eighteen hundred and eighty-nine.

SECT. 4. This act shall take effect upon its passage.

[1890, Chap. 127.]

An Act to authorize Appeals from Assessors of Taxes to the Superior Court.

SECTION 1. Any person entitled to make a complaint to the county commissioners, or to any board exercising any of the powers of county commissioners, for an abatement of his taxes may, if he so elect, appeal under the same terms and conditions from the decision of the assessors to the superior court for the county in which the city or town, in which the property of such person is assessed, is situated.

SECT. 2. Such appeal shall be entered in the office of the clerk of said court at the return day first occurring not less than thirty days after the assessors have given to the appellant notice in writing of their decision upon his application for such abatement, and shall be tried, heard and determined by the court without a jury in the manner and with the rights provided by law in other civil cases so heard.

SECT. 3. If upon such trial it appears that the appellant has complied with all the provisions of law, and has paid the taxes for which he has been assessed, he may be