granted such abatement as said court may deem reasonable, under the same circumstances as an abatement may now be granted in like cases by the county commissioners, and judgment for the amount thereof shall be rendered against such city or town; and the court may make such order relating to the payment of costs as justice may seem to require; but no costs shall be allowed to an appellant who has failed to file a list of his estate as required by law; if no abatement is granted judgment shall be rendered in favor of the city or town for its expenses and costs, to be taxed by the court.

SECT. 4. Such appeal shall be tried at the first trial term of said court for civil cases, unless delay shall be granted at the request of such city or town for good cause; and said court, and the supreme judicial court upon any appeal from any decision in any such case, shall, if requested by such city or town, advance the case upon the docket so that it may be tried and decided with as little delay as possible. Either party may file exceptions to the decisions and rulings of the court upon matters of law arising upon the trial, in the same manner and with the same effect as is allowed in the superior court in the trial of cases without a jury.

SECT. 5. The court may in its discretion appoint a commissioner to hear the parties and to report to the court the facts, or the facts with the evidence. Such report shall be prima facie evidence of the facts thereby found. The fees of the commissioner shall be paid in the same manner as those of auditors appointed by the court.

SECT. 6. The assessors shall give to any person applying to them for an abatement of taxes notice in writing of their decision upon such application within ten days after they take final action thereon.

SECT. 7. The tax commissioner of the Commonwealth may at his election order a corporation to prosecute an appeal from the valuation fixed upon its real estate and machinery by the assessors of a city or town, either to the county commissioners, as now provided by law, or to the superior court. In case an appeal to the superior court, under the provisions of this section, said court may make such order as to costs as justice may seem to require.

[1890, Chap. 242.]

An Act in Relation to the Tables of Aggregates required to be made by Assessors of Taxes.

SECTION 1. Section fifty-four of chapter eleven of the Public Statutes, as amended by chapter eighty-six of the acts of the year eighteen hundred and eighty-seven, is hereby further amended so as to read as follows:- Section 54. The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists of valuation and assessments required by law, and shall on or before the first day of October in each year deposit in the office of the secretary of the Commonwealth an attested copy of the same, containing, First. The number of residents assessed on property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth. Second. The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth. Third. The whole number of persons assessed, specifying the number assessed for a tax on property and the number assessed for a poll tax only. Fourth. The number of polls assessed, specifying the number of male polls and the number of female polls. Fifth. The tax on each poll, male or female. Sixth. The value of personal estate assessed, specifying the value of the same, excluding resident bank stock, and the value of resident bank stock. Seventh. The value of real estate assessed, specifying the value of buildings exclusive of land and of land exclusive of buildings. Eighth. The total valuation of assessed estate in the city or town. Ninth. The tax for state, county and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls. Tenth. The rate of total tax per one thousand dollars. Eleventh. The number of horses assessed. Twelfth. The number of cows assessed. Thirteenth. The number of sheep assessed. Fourteenth. The number of neat cattle, other than cows, assessed. Fifteenth. The number of swine assessed. Sixteenth. The number of dwelling-houses assessed. Seventeenth. The number of acres of land assessed: provided, that in the case of the city

of Boston said copy may be deposited in the office of the secretary on or before the first day of November in each year.

SECT. 2. The blank forms of the tables of aggregates provided for by section fifty-two of chapter eleven of the Public Statutes shall be so changed as to include the items for which provision is made in the foregoing section.

SECT. 3. This act shall take effect upon its passage.

[1890, Chap. 331.]

An Act in relation to the Collection of Taxes and the Fee for preparing a Tax Deed.

SECTION 1. When a tax is due from any person the collector of taxes may, before making a demand for the payment thereof as required by law, mail post paid or cause to be delivered a summons to such person, stating therein the amount due and that unless the same is paid within ten days, with twenty cents for the summons, the collector will proceed to collect the same according to law.

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SECT. 2. Section three of chapter three hundred and thirty-four of the acts of the year eighteen hundred and eighty-nine is hereby amended by adding after the words to wit," in the twelfth line, the words: For summons, twenty cents, and by striking out the words "For preparing deed, one dollar," in the last line of said section, and substituting therefor the words: -For preparing deed, two dollars, so that said section as amended shall read as follows:- Section 3. Sections twenty-nine and forty-one of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight are repealed; and section seven of said chapter is amended to read as follows: Section 7. The collector shall, unless removed from office, as hereinafter provided, or unless his tax list has been transferred to his successor, as provided by law, complete the collection of taxes committed to him, although his term of office expires before such completion. He shall be allowed the following charges and fees, and no other, which shall be severally added to the amount of the tax after they have accrued, to wit:- For a summons, twenty cents. For

arrest by collector or other officer, one dollar. For a warrant to distrain or arrest, fifty cents. For a copy of warrant and certificate (section fifteen), one dollar. For preparing advertisement of sale, fifty cents. For advertisement of sale in newspapers, the cost thereof. For posting notices of sale (for each piece of real estate or lot of goods distrained), fifty cents. For distraining goods, one dollar and the cost thereof. For selling goods distrained, the cost thereof. For obtaining affidavit of disinterested person, one dollar. For recording affidavit, the register's fees. For preparing deed,

two dollars.

SECT. 3. This act shall take effect upon its passage.

[1891, Chap. 65.]

An Act requiring Assessors of Cities and Towns to make Returns to the Secretary of the Commonwealth of the Number and Value of Fowl assessed.

SECTION 1. Assessors of cities and towns shall include in their returns to the secretary of the Commonwealth, as required by section fifty-four of chapter eleven of the Public Statutes, the total number and value of fowl assessed.

[1891, Chap. 288.]

An Act to prevent Excessive Charges in the Redemption of Tax Titles.

Whoever knowingly collects or attempts to collect for the redemption of an estate sold for payment of taxes a sum of money greater than that authorized in section fifty-seven of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight shall be punished by fine not exceeding one hundred dollars.

[1891, Chap. 381.]

An Act relating to the Administering of Oaths to Persons bringing in Lists of Property for Assessment.

Section thirty-nine of chapter eleven of the Public Statutes is hereby amended by striking out the word

"either," in the third line of said section, and inserting in place thereof the word: one, and by adding, at the end of the section, the words:- or by their secretary or head clerk, unless such person is absent from the city or town in which the tax is to be laid during the whole period when it may be made, in which case the oath may be administered by a notary public, the jurat to be duly authenticated by his seal, so as to read as follows: Section 39. The assessors shall in all cases require a person bringing in a list to make oath that the same is true; which oath may be administered by one of the assessors, or by their secretary or head clerk, unless such person is absent from the city or town in which the tax is to be laid during the whole period when it may be made, in which case the oath may be administered by a notary public, the jurat to be duly authenticated by his seal.

[1892, Chap. 109.]

An Act relative to the Taking of Land for Taxes so as to dispense with the Filing of Certain Papers connected with such Taking.

SECTION 1. Section fifty-three of chapter three hundred and ninety of the acts of the year eighteen hundred eighty-eight is hereby amended by striking out, in the fifth line thereof, the words "filed and," so as to read as follows: Section 53. The affidavit of the collector, deputy collector, or of a disinterested person, taken before a justice of the peace, of the service of the demand of payment, and of the notice, as provided in the preceding section, with copies thereof annexed, recorded in the registry of deeds of the county or district where the land lies, shall be competent evidence of such demand and notice.

SECT. 2. Section fifty-four of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is hereby amended by striking out, in the eighth line thereof, the words "filed and," so as to read as follows: Section 54. Said affidavits shall be annexed to the instrument of taking, which shall be under the hand and seal of the collector, and shall contain a statement of the cause of taking, a substantially accurate