on shareholders for fraudulent transfers, etc., to avoid taxation 1864, 201, § 4. 13 Gray, 539. for making false return of property to assessors. 1869, 190. 112 Mass. 218. Keepers of tav- persons taxable. be indicted and tried in any county where any of the acts or things made criminal by this section are done, or in the county where such person is liable to taxation. SECT. 28. Any shareholder who, with intent to avoid taxation, fraudulently transfers a share of corporate stock, or fraudulently causes or procures a certificate of a share to be issued to any person other than himself, or in any name other than his own; or refuses to inform, or wilfully misinforms, the corporation respecting his name or residence; or, having changed his residence to another city or town in the commonwealth, wilfully omits to give notice thereof to any corporation in the commonwealth in which he is a shareholder, shall forfeit one-half of the par value of the shares so transferred, issued, or owned by him in the stock of such corporation, to be recovered by an action of tort to the use of the city or town in which he resides. SECT. 29. Whoever, with intent to defeat or evade the provisions of law in relation to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return, or schedule of property, as and for a true list of his estates not exempted from taxation, shall be punished by fine not exceeding one thousand dollars, or by imprisonment in jail not exceeding one year. SECT. 30. Keepers of taverns and boarding-houses, give names of and masters and mistresses of dwelling-houses, shall, upon application of an assessor in the place where their house is situated, give information of the names of all persons residing therein and liable to be assessed for taxes. Every such keeper, master, or mistress refusing to give such information, or knowingly giving false information, shall forfeit twenty dollars for each offence. Treasurer to send warrants by mail. 1867, 166. By what rules all taxes to be assessed. G. 8. 11, § 18. G. 8. 24, § 44. 1870, 332, § 2. 12 Met. 178. 117 Mass. 469. 119 Mass. 77. 126 Mass. 476. Rate of taxation in cities and towns where Manner of Assessing Taxes. SECT. 31. When a state tax is to be assessed, the treasurer shall send his warrants for assessing thereof by mail to the assessors of the several cities and towns. SECT. 32. The assessors shall assess state taxes for which they receive warrants from the treasurer, according to the rules prescribed in this chapter. They shall in like manner assess all county taxes which are duly certified to them, all city or town taxes voted by their places, and all taxes duly voted and certified by school and other districts therein. SECT. 33. Assessors of cities and towns in which any national bank or banking association is located shall, for are located. 1873,315, § 4. 101 Mass. 575. the purpose of ascertaining the rate at which taxes shall national banks be assessed, omit from the valuation upon which the rate is to be based the value of all shares held by non-residents of said cities and towns, and no tax of any city or town shall be invalidated by reason of any excess, in consequence of the provisions of this section, of the amount of such tax over the amount to be raised. sums each year assess taxes to an amount not less gate of all sums than the aggre appropriated, assessment, and required during not included. 1875, 209, § 1. 114 Mass. 592. SECT. 34. The assessors shall each year assess taxes Assessors shall to an amount not less than the aggregate of all appropriated, granted, or lawfully expended by respective cities or towns since the last preceding annual assessment and not provided for therein; of all sums etc., since last which are required by law to be raised by taxation by the of all sums said cities or towns during said year; and of all sums said year, etc. which are necessary to satisfy final judgments recovered Certain sums against the said cities or towns; but such assessments Deductions. shall not include sums for the payment of which cities or towns have lawfully voted to contract debts, and the assessors may deduct from the amount required to be assessed the amount of all the estimated receipts of their respective cities or towns (except from loans or taxes) which are lawfully applicable to the payment of the expenditures of the year, but such deduction shall not exceed the amount of such receipts during the preceding year. SECT. 35. The assessors of any city or town owing Assessors shall debts incurred to obtain funds for subscriptions for the also in cities or capital stock and securities of any railroad corporation debts for railshall each year assess, in addition to the other amounts tions assess required by law, a sum sufficient to pay the interest on amount to pay all debts so incurred, or if there is any income derived from the capital stock or securities of such corporations 1876, 133, § 3. owned by such city or town as aforesaid, a sum sufficient to pay the excess of such interest payable by such city or town, over such income. towns owing road subscrip additional interest on same, etc. assessors refuse etc. to appoint. 1875, 209, § 1. SECT. 36. If the assessors neglect to obey a warrant Penalty if received from the state treasurer, or to assess a county, to obey warrant, town, or district tax required by sections thirty-two, In such case thirty-four, or thirty-five, each assessor so neglecting shall commissioners forfeit a sum not exceeding two hundred dollars; and the G. S. 11, § 19. commissioners in the respective counties shall forthwith 1876, 133, § 3. appoint other suitable persons to assess such tax according to the warrant of the treasurer. The persons so appointed shall take the same oath, perform the same duties, and be liable to the same penalties, provided in the case of assessors of towns. Town, etc., liable for state or county tax not assessed. G. S. 11, § 20. Assessors to give notice to bring in lists, etc. G. S. 11, § 22. Assessors may require them to or may not include real estate. 100 Mass. 272. 114 Mass. 224. Assessors shall verify SECT. 37. If within five months after the receipt of a warrant from the state treasurer, or of a certificate from the county commissioners requiring the assessment of a tax, such tax is not assessed and certified as the law requires, the amount of the tax may be recovered of the city or town where the neglect occurs, in an action of contract by the treasurer of the state or county respectively. Notices and Lists. SECT. 38. Before proceeding to make an assessment, the assessors shall give seasonable notice thereof to the inhabitants of their respective places, at any of their meetings, or by posting up in their city or town one or more notifications in some public place or places, or by some other sufficient manner. Such notice shall require the inhabitants to bring in to the assessors, within a time therein specified, true lists of all their polls and personal estates not exempted from taxation, and may or may not require them to include real estate in their lists of property subject to taxation. Unless such requirement is made in said notice, the omission of real estate from the list brought in to the assessors shall not deprive the owner of such real estate of his right to an abatement of the tax thereon, if he files with his application to the assessors for abatement a list of the real estate on which the same is claimed, with his estimate of the fair cash value of each parcel thereof, and makes oath that said list and estimate are true according to his best knowledge and belief. [Said notice is to embrace certain provisions of the statutes relating to the assessment of taxes upon mortgaged real estate. See Acts of 1882, ch. 175, and also requirements for returns, by persons and corporations of property held for literary, benevolent, charitable, and scientific purposes, 1882, ch. 217.] [SECT. 39. The assessors shall in all cases require a person bringlists by oath of ing in a list to make oath that the same is true; which oath may be administered by either of the assessors. Amended by Stat. 1891, ch. 381, to read as follows: -] the party. G. S. 11, § 23. 1 Allen, 199. SECT. 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. to receive lists as true, unless, G. S. 11, § 25. SECT. 40. They shall receive as true (except as to valuation) the list brought in by each individual according etc. to the provisions of section thirty-eight, unless on being 12 Met. 211. thereto required by the assessors he refuses to answer on 10 Allen, 100. oath all necessary inquiries as to the nature and amount 112 Mass. 218. of his property. SECT. 41. They shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person who has not brought in a list as required by them, and shall make an estimate thereof at its just value, according to their best information and belief. 8 Cush. 64. shall make an lists are not brought in Ch 594. estimate when G. S. 11, § 27. 8 Cush. 63. conclusive, unless, etc. 5 Cush. 97. 140 Mass. 431. how made and SECT. 42. Such estimate shall be entered in the valu- Estimate to be ation, and shall be conclusive upon all persons who have not seasonably brought in lists of their estates, unless they G. 8. 11, § 28. can show a reasonable excuse for the omission, and except & Cush. 63. as provided in sections thirty-eight and seventy-three. SECT. 43. In making the estimate provided for in the Estimate of pertwo preceding sections, the assessors shall specify the goal property, amount of each class of personal property mentioned in entered. Error clauses numbered eighth, ninth, tenth and eleventh, in only material. section fifty-four, and enter the same in column number five, upon the blank books furnished under the provisions of section fifty-two: provided, that an error or overestimate of any class shall not be taken into account in determining whether a person is entitled to an abatement, but only the aggregate amount of such estimate. in aggregate 1879, 72, § 1. assessed to an sum assessable, SECT. 44. After personal property has been legally Amount last assessed in any city or town to an executor, administrator, executor, etc., or trustee, an amount not less than last assessed by the to be deemed assessors of such city or town in respect of such property unless list is shall be deemed to be the sum assessable, unless a true 1878, 189, § 3. list of such property is brought in to the assessors in accordance with the provisions of section thirty-eight. brought in. SECT. 45. The assessors of each place shall at the Assessors to time appointed make a fair cash valuation of all the estate, make fair cash real and personal, subject to taxation therein. state, G. S. 11, § 24. 4 Gray, 254. State, county, in one assess and town taxes ment. taxes in Boston, SECT. 46. The assessors, when they think it convenient, may include in the same assessment their county, and town taxes, or any two of them. SECT. 47. In the city of Boston all taxes assessed for County and city city or county purposes may be assessed separately as how assessed. county taxes and as city taxes, or under the denomination Chelsea, etc., of city taxes only, as the city council from time to time county tax. directs. Chelsea, Revere, and Winthrop shall not be 21 Pick. 64. taxed for county purposes. exempt from G. S. 11, § 30. For state and SECT. 48. The assessors shall in each year assess upon the polls the state and county taxes, and if either of said taxes exceeds in amount the sum of one dollar upon each poll, the excess above said amount, and in every case the whole amount assessed for other purposes shall be apportioned upon property as provided by this chapter. 1 Allen, 319. SECT. 49. They may add to the amount of a tax to be assessed such sum, not exceeding five per cent. thereof, apportionment. as any fractional divisions of the amount may render convenient in the apportionment. [By Stat. 1887 this section is amended to read as follows: Assessors may add five per cent. for convenience of G. S. 11, § 32. 126 Mass 97. Assessors to furnished by List to exhibit valuation, etc., of inhabitants, and of nonresidents. G. S. 11, § 34. 1861, 167, 21 Pick. 64. 16 Gray, 293. 2 Allen, 594. 102 Mass. 151. Secretary to -] [They may, for the purposes of avoiding fractional divisions of the amount to be assessed, in the apportionment thereof, add to that amount a sum not exceeding five per cent. thereof. And this overlay is authorized notwithstanding the limit of taxation now provided by law may, by such overlay, be exceeded.] SECT. 50. They shall make, upon the blank books furnished in accordance with section fifty-two, a list of the valuation and the assessment thereon, and, before the taxes assessed are committed for collection, shall deposit the same, or an attested copy thereof, in their office, or if there is no office, with their chairman, for public inspection. 127 Mass. 502. SECT. 51. The first part of the list shall exhibit the valuation and assessment of the polls and estates of the inhabitants assessed. The second part shall exhibit the valuation and assessment of the estates of non-resident owners, and shall contain in separate columns the following particulars: to wit, The names of the non-resident owners of the property SECT. 52. The secretary of the commonwealth shall furnish to each city and town, on or before the first day of May in each year, suitable blank books for the use of the assessors in the assessment of taxes, which books shall contain blank columns numbered from one to twenty-three, inclusive, with uniform headings for a valuation list, and blank tables for aggregates, in the following form: [Modified by Stat. 1887, ch. 86; also, by Stat. 1890, ch. 242.] |