office, shall forfeit for each offence a sum not exceeding one hundred dollars.

ASSESSORS.

SECT. 10. Every assessor, assistant assessor and other person chosen to assess taxes, or to determine or assist in determining the value of property for the purpose of taxation, shall, before entering upon the duties of his office, take an oath which shall be in substance as follows:

I, having been chosen to assess taxes and estimate the value of property for the purpose of taxation for the town (or city) of for the year (or years) ensuing, do swear that I will truly and impartially, according to my best skill and judgment, assess and apportion all such taxes as I may during that time assess; that I will neither overvalue nor undervalue any property subject to taxation, and that I will faithfully discharge all the duties of said office.

Every assessor, assistant assessor and other person chosen to assess taxes, or to determine the value of property for the purposes of taxation, who having notice of his election neglects to take the oath above prescribed, before entering upon the duties of such office, shall forfeit a sum not exceeding fifty dollars.

SECT. 11. Assistant assessors of a town when chosen shall, in their respective districts, assist the assessors in making lists of persons liable to be assessed for poll taxes in such districts, in publishing and transmitting lists of persons so assessed, in estimating the value of the real and personal estate in such districts, and in the performance of such other duties as the assessors may require.

SECT. 16. If a town appoints its treasurer collector of taxes, the treasurer may appoint deputies, who shall give such bonds for the faithful discharge of their duties as the selectmen may think proper; and such collector and deputies shall have the same powers as are vested in collector of taxes. A treasurer so appointed collector may issue his warrant to the sheriff of the county or to his deputy, or any constable of the town, directing them to distrain the property or take the body of any person who is delinquent in the payment of taxes, and to proceed in the same manner as collectors are required to do in like

cases.

COLLECTOR OF TAXES.

SECT. 17. If the person or persons appointed to collect taxes in a town refuse to serve, or if no person is elected or appointed a collector of taxes, the constables of the town shall be the collectors of taxes therein.

SECT. 18. Every collector of taxes shall give bond to the town in such sum as the selectmen may require, and with sureties to their satisfaction, for the faithful discharge of the duties of his office.

SECT. 19. A town may at a meeting notified for the purpose authorize its collector of taxes to use all means of collecting taxes which a town treasurer may use when appointed a collector of taxes.

REFERENCES TO THE STATUTES

REGULATING TAXATION BY THE LOCAL ASSESSORS.

ALPHABETICALLY ARRANGED.

TOGETHER WITH NOTES OF SOME OF THE MORE
IMPORTANT DECISIONS.

ABATEMENTS.

[Pub. Stats., ch. 11, §§ 69-77; Acts 1882, ch. 218; 1888, ch. 315; 1890, ch. 127.]

Assessors cannot abate a tax after their term of office has expired. Cheshire v. Howland, 13 Gray, 321.

Taxes assessed in one year may be abated by the assessors of the succeeding year, if the applicant for abatement has complied with the laws as to the time and manner of his application. Carleton v. Ashburnham, 102 Mass. 348.

The list furnished by a land-owner to the assessors described his estate as consisting of three parcels, but gave the number of acres in one of them only. The assessors estimated the whole estate as containing sixty-five acres On an application to the county commissioners for an abatement it was agreed that the estate in fact contained "about fifty-five acres, more or less." Held, that he was not thereby entitled to an abatement. Pingree v. Berkshire, 102 Mass. 76.

A person cannot have an abatement of tax before filing with the assessors the list required by the Public Statutes, ch. 11, § 72, although there is good cause why such a list was not seasonably brought in, and although he has offered to make out a schedule of his estate which the assessors have declined to receive, and has made before them an oral statement of his estate under oath.

The statute of 1865, ch. 121, now Pub. Stats., ch. 11, § 73, does not dispense with the filing of a sworn list as a necessary preliminary to the abatement of a tax, and the assessors cannot waive the filing of a list. Charlestown v. County Commissioners, 101 Mass. 87. Winnisimmet Co. v Chelsea, 6 Cush. 477.

A person can have an abatement of his tax assessed upon property erroneously included by him in his sworn return. Charlestown v. County Commissioners of Middlesex, 109 Mass. 270.

The following case is important in several respects, especially in reference to the powers of county commissioners in cases of abatement, and also as to the effect of an error in the list of personal property handed to the assessors : —

SUPREME JUDICIAL COUrt.

SEPTEMBER, 1873.

GREAT BARRINGTON v. COUNTY COMMISSIONERS OF BERKSHIRE.

COLT, J. The "tax payer filed with the assessors a list subscribed by him of his estate liable to taxation," and made oath as required by statute. G. S., ch. 11, § 46. The assessors were not bound to receive the list as true, if he neglected to answer on oath the inquiries which were put to him; for the list is not conclusive as to property not embraced in it, which may be disclosed upon such inquiries. Hall v. County Commissioners of Middlesex, 10 Allen, 100. The list proved to be inaccurate by reason of the omission of some personal property, which was afterwards admitted to be taxable. But the right to an abatement is not defeated by mere inaccuracy in the list filed; for then one who was once taxed could have no relief if any one item had been omitted which was ultimately held taxable, however doubtful the question might have been originally although honestly omitted from a belief that it was not taxable The condition imposed by the statute is merely that a list shall be filed with the signature and oath of the tax payer" that it is full and accurate according to his best knowledge and belief." Such a list made and filed in good faith entitles the party to be heard upon his application for an abatement.

The imperfect descriptions in the list, by reference to the lists of the previous year, might have justified the assessors in rejecting it at the time. But as it was received without objection made to these irregularities, and as they do not affect the questions arising upon the abatement asked, it is too late to make that objection for the first time after the complaint is made to the county commissioners.

The list was properly treated as a substantial compliance with the statute. It is not like Winnisimmet Co. v. Chelsea, 6 Cush. 477; for there was in that case an entire neglect to comply with the statute, while here its provisions were met with in all essential particulars. Charlestown v. County Commissioners of Middlesex, 101 Mass. 87.

It was found by the commissioners that there was no refusal on the part of the tax payer to answer under oath concerning the nature and amount of his property. But, if it had proved otherwise, there would have been no forfeiture involved in it of the right to an abatement of an illegal tax. G. S., ch. 11, § 25.

The commissioners had full jurisdiction of the petitioner's application for an abatement, and did abate so much of the tax as was assessed on his interest in sundry cargoes at sea.

Their action cannot be revised in this proceeding, if it was competent for them to find as a fact that these cargoes were not taxable as the property of the tax payer.

As a general rule the findings of the commissioners upon matters of fact will not be reviewed on certiorari.

Where all the evidence is reported, the inquiry is, whether it will justify the finding as a legitimate inference, not whether the finding is against the weight of evidence. It is enough that there is some evidence to justify it. Gibbs v. County Commissioners of Hampden, 19 Pick. 298. Nightingale, pet'r, 11 Pick. 168. Farmington River Water Power Co. v. County Commissioners, 112 Mass. 206.

Upon the allegations in this petition and the facts stated in the answer, as found by them, we cannot say that the abatement of which the petitioners complain was not legally made upon evidence before them. Nor is it open to the petitioners now to controvert the facts

found, or change their effect by proving any of the other facts alleged by them. They have had day in a court of competent jurisdiction, and cannot reverse its decision except for error in law. Petition dismissed with costs. Great Barrington v. County Commissioners of Berkshire, 112 Mass. 218.

In Boston, if the assessors refuse to make an abatement, complaint is to be made to the street commissioners. Stat. 1870, ch. 337, § 2. The statutes relating to abatements apply to corporations as well as individuals. Otis Company v. Ware, 8 Gray, 509. Upon a complaint to county commissioners for an abatement of taxes, any error or mistake in matter of law may be corrected by writ of certiorari. Newburyport v. Essex Commissioners, 12 Met. 211, 8 Cush 61, 1 Allen, 199.

The following case has recently been decided in Suffolk County. The opinion of the court is given in full.

SUPREME JUDICIAL COURT.

J. B. MOORS v. BOSTON.

JANUARY TERM, 1883.

DEVENS, J. The petitioner who brings this proceeding for the purpose of revising the judgment of the street commissioners of Boston acting as county commissioners, in refusing to abate a tax laid by the assessors of Boston upon his property, had seasonably filed a schedule purporting to be a true list of all his property liable to taxation and had made oath to the same. Whether any inquiries were then made of him does not clearly appear, but it is agreed that if such were made they were fully answered. Subsequently the assessors learning of two lots of personal property, for which they considered him to be taxable (not referred to in any inquiries made by them if such were made) added a description of the same to the schedule filed by him, and assessed him thereon, no inquiries having been made by them in relation thereto. We have first to consider therefore, whether the sworn return was conclusive upon the assessors under these circumstances, and then whether they were limited to an assessment of the property returned by the petitioner. The chapter 7, section 22, Revised Statutes, was as follows: "The assessors shall receive as the true valuation of the property of each individual the list, if any, brought in by him according to the provisions of this chapter, unless he shall, on being thereto required by the assessors, refuse to make oath that the same is true." Under this statute it was held that the word valuation was equivalent to enumeration or "statement," and not to "estimate of value," that the value of his estate as estimated by the tax payer was not conclusive upon the assessors, but that the enumeration, description and specification of his estate was to be so taken unless the owner on being required to make oath, refused to do so. He could not there'fore be lawfully taxed for more property than he had inserted in his list unless he refused to swear that he had any more. Inhabitants of Newburyport v. County Commissioners, 12 Met. 211. Winnisimmet Company v. Chelsea, 6 Cush. 477. Lincoln v. Worcester, 8 Cush. 55. The General Statutes so far altered the law as to provide, referring to the assessors (ch. 11, § 25): They shall receive as true the list brought in by each individual, according to the provisions of this chapter, unless on being thereto required by the assessors he refuses to answer on oath all necessary inquiries as to the nature and amount of his property;" the word "valuation was thus omitted, and while under the former statute it was held that the return of the

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