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ties 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.

[Such property is not to be exempt from taxation unless a list and statement of real and personal estate is brought in to the assessors as required by Acts of 1882,

ch. 217; 1888, ch. 323.] Property of Fourth, All property belonging to common school disG.8.11, 95, cl.4. tricts, the income of which is appropriated to the pur

poses of education.' Bunker Hill Fifth, The Bunker Hill Monument. G. 8. 11, § 5, cl. 5.

Sixth, The wearing apparel and farming utensils of every G.rs fures, te: 6. person; his household furniture not exceeding one thou1865, 206, § 1. sand dollars in value; and the necessary tools not exceed

ing three hundred dollars in value of a mechanic.

Seventh, Houses of religious worship owned by a relig1865, 206, § 1. ious society, or held in trust for the use of religious 1 Met. 538. 118 Mass. 164. organizations, and the pews and furniture (except for

parochial purposes) ; but portions of such houses appropriated for purposes other than religious worship shall be

taxed at the value thereof to the owners of the houses.

te: Eighth, Cemeteries, tombs, and rights of burial, so 118 Mass. 354, long as the same shall be dedicated for the burial of the

dead.

school districts.

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147 Mass. 396.

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Ninth, The estate, both real and personal, of incorpo- Estate of rated agricultural societies. G. 8. 11, § 5, cl. 9. 116 Mass. 189, 191. societies.

agricultural

Such portions of real estate and buildings belonging to incorporated horticultural societies as are used for their offices, libraries and exhibitions shall be exempt from taxation. 1884, ch. 176.]

[Tenth, The property, to the amount of five hundred dollars, of, of certain

females, aged a widow or unmarried woman above the age of twenty-one years,

persons and of any person above the age of seventy-five years, and of any minor minors. whose father is deceased : provided, that the whole estate real and G.8. 11, § 5,

cl. 10. personal of such person does not exceed in value the sum of one 1878, 206, § 1. thousand dollars, exclusive of property otherwise exempted under 1880, 143. the provisions of this section : and provided, further, that no property shall be so exempted which in the judgment of the assessors has been conveyed to such person for the purpose of evading taxation. A person aggrieved by such judgment may appeal to the county commissioners within the time and in the manner allowed by law for an appeal in respect of the abatement of taxes. Amended by Stat. 1885, ch. 169, to read as follows:-]

Tenth, The property, to the amount of five hundred dollars, of a widow or unmarried woman above the age of twenty-one years, of any person above the age of seventyfive years, and of any minor whose father is deceased, whether such property be owned by such persons separately, or jointly or as tenant in common with another or others : provided, that the whole estate real and personal of such person does not exceed in value the sum of one thousand dollars exclusive of property otherwise exempted under the provisions of this section; and provided, further, that no property shall be so exempted which in the judgment of the assessors has been conveyed to such person for the purpose of evading taxation. A person aggrieved by such judgment may appeal to the county commissioners within the time and in the manner allowed by law for an appeal in respect of the abatement of taxes.

Eleventh, Mules, horses and neat cattle, less than one Young cattle, year old; and swine and sheep less than six months G 8. 11, § 5, old.

Twelfth, The polls and any portion of the estates of Polls and estates persons who by reason of age, infirmity, and poverty, are able to pay, in the judgment of the assessors unable to contribute fully cl. 13. towards the public charges.

SECT. 6. Any city or town, for the term of ten years Property used in next after the fourth day of May, in the year eighteen hundred and seventy-two, may exempt from taxation all property therein used exclusively in the business of manu- 118 Mass. 386.

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of persons un

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the manufacture of beet-sugar. 1872, 327. 111 Mass. 473.

Plantations of
timber trees.
1878, 131.
1880, 109.
111 Mass. 473.
118 Mass. 386.

facturing beet-sugar (except property of foreign corporations): provided, that this exemption shall not apply to lands upon which beets are raised for the purpose of manufacture.

SECT. 7. All plantations of chestnut, hickory, white ash, white oak, sugar maple, European larch, and pine timber trees, in number not less than two thousand trees to the acre, upon land, (not at the time of said planting woodland or sprout-land, and not having been such within five years previously,) the actual value of which at the time of planting does not exceed fifteen dollars per acre, shall together with the land upon which the same are situated be exempt from taxation for a period of ten years from and after said trees have grown in height four feet on the average subsequently to such planting : provided, that said exemption shall not extend beyond the time during which said land is devoted exclusively to the growth of said trees, and that the owner or owners of such plantations appear and prove to the satisfaction of the board of assessors in the towns where the same are

located the existence of said conditions. Bhips and ves.

SECT. 8. Ships and vessels engaged in the foreign sels engaged in the foreign carrying trade shall not for the purposes of taxation be carrying trade. 1881, 281, $$1, 2. included in the personal estate of persons to be taxed;

but the net yearly income of such ships or vessels shall be taxed to the owner or owners thereof in their places of residence proportionally to their interests therein. No ship or vessel unless actually engaged in such trade, or in port undergoing repairs, shall be deemed to be engaged

in said trade within the meaning of this section. Same subject. 1881, 284, § 3.

SECT. 9. The provisions of the preceding section shall not apply to any ship or vessel, unless her agent or owner, on or before the first day of June in each year, returns in writing under his oath, to the assessors of each city and town in the commonwealth in which an owner of any share or interest in the ship or vessel resided on the first day of May in said year, the name of such owner, the name, class, and tonnage of the ship or vessel, the fact that she was on said first day of May engaged in the foreign carrying trade within the meaning of said section, the share or interest of such owner therein, and the dividends paid him upon his said share or interest during the year ending on said first day of May; and such dividends shall constitute the net yearly income to be taxed to such owner as provided in said section.

foreign carrying trade to be re

commissioner,

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SECT. 10. The assessors of any city or town may, on Taxable valuaor before the first day of September in any year before engaged in the the year eighteen hundred and eighty-seven, make a return, under oath, to the tax commissioner, showing the turned to tax. amount of its taxable valuation on the preceding first and set-off day of May, the fair cash value of the ships and vessels 1881, 284, $$ 5,6. returned to them in said year under the preceding section, the net income therefrom so returned, the rate of tax on each one thousand dollars in said year, and the increase in said rate arising under the provisions of the two preceding sections; and the commissioner shall thereupon credit to the city or town, as a set-off to any tax or other payment to be made by it to the treasurer of the commonwealth, an amount equal to an assessment of said increase in the rate of tax upon the amount of said taxable valuation. [This section renewed and extended for two years, 1887, ch. 373. Again extended two years, 1889, ch. 286. Again in 1893, ch. 149, five years.]

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1 Met. 242, 250.

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personal guardian, within ; but if a minor in

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9 Gray, 357. 12 Gray, 21. 16 Gray, 337. 4 Allen, 462.

598.

Where Polls and Property shall be Assessed. SECT. 11. The poll-tax shall be assessed upon each Poll-tax, where taxable person in the place where he is an inhabitant on G. 8. 11, $ 6, the first day of May in each year, except in cases other- 5 Pick. 369. wise provided for by law. The poll-tax of minors liable 3 Met: 1992 to taxation shall be assessed to, and in the places of the 4 Met. 181, residence of, the parents, masters, or guardians having 12 Cush. 44, 52, control of the persons of such minors; but if a minor has 2 Gray, 484. no parent, master, or guardian, within the commonwealth, 7 Gray, 299. he shall be personally taxed for his poll, as if he were of 126 full age. The poll-tax of every other person under 16 guardianship shall be assessed to his guardian in the place 12 Allen, 111, where the guardian is taxed for his own poll. In cities 124 Mass.53, 132. each inhabitant liable to assessment shall be assessed in 166. the ward where he dwells; but no tax shall be invalid by reason of a mistake of the assessors in ascertaining the ward in which a person should be assessed. [Assessors to provide for printing list of assessed polls in pamphlet form for distribution, in towns of over five thousand inhabitants. See 1890, ch. 305.)

SECT. 12. A taxable person who is in a city or town Person to be on the first day of May, and who, when inquired of by designates his the assessors thereof, refuses to state where he considers de his legal residence to be, shall for the purpose of taxation G. 8.11, $ 7. be deemed an inhabitant of such place. If, when so in

126 Mass. 161,

taxed where he

place of resi. dence to be.

quired of, he designates another place as his legal residence, said assessors shall notify the assessors of such place, who, upon receiving the notice, shall tax such person as an inhabitant of their city or town. But such person shall not be exempt from the payment of a tax legally assessed upon him in the city or town of his legal

domicil. Real estate,

[SECT. 13. For the purpose of assessing and collecting taxes where and to whom taxed. the persons appearing of record as owners of real estate shall be G. S. 11, $ 8. held to be the true owners thereof. Taxes on real estate shall be 1881, 304, $ 3. 1 Cush. 142.

assessed, in the city or town where the estate lies, to the person 7 Gray, 127, 277. who is either the owner or in possession thereof on the first day 4 Allen, 57.

of May. Mortgagors of real estate shall, for the purposes of taxa110 Mass. 47. 112 Mass. 535. tion, except as provided in the three following sections, be deemed 115 Mass. 32. owners until the mortgagee takes possession, after which the 117 Mass. 233. 119 Mass. 294.

mortgagee shall, except as provided in said sections, be deemed 127 Mass. 179. the owner. This section is amended by Stat. of 1889, ch. 84, to 138 Mass. 434. read as follows:- 1

139 Mass. 17, 19. 143 Mass. 337.

SECT. 13. For the purpose of assessing and collecting taxes on real estate the persons appearing in the records of the county where the real estate lies as the owners thereof on the first day of May, even if deceased, shall be held to be the true owners thereof. Taxes on real estate shall be assessed, in the city or town where the estate lies, to the person who is either the owner or in possession thereof on the first day of May. Mortgagors of real estate shall, for the purposes of taxation, except as provided in the three following sections, be deemed owners until the mortgagee takes possession, after which the mortgagee shall, except as provided in said sections, be deemed the

owner. Certain mort.. SECT. 14. When any person has an interest in [taxable as real es- able] [real estate not exempt from taxation under the taxable only for provisions of section five of this chapter, see 1882, ch.

175, sect. 3,] as holder of a duly recorded mortgage given 1881, 304, § 1.

to secure the payment of money, the amount of which is fixed and certain, the amount of his interest as mortgagee shall be assessed as real estate in the place where the land lies; and the mortgagor shall be assessed only for the value of said real estate after deducting the assessed value of all such mortgagee's interests therein. When such property is situated in two or more places, the amount of the mortgagee's interest to be assessed in each place shall be proportioned to the assessed value in the respective places of the mortgaged real estate, deducting therefrom the taxable amount of prior mortgages if any thereon.

gages to be tax.

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value over amount of such mortgages.

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