א

lot of land.

Number of acres

or feet in each

ments.

Number of live stock, each kind specified separately.

Value of each kind of live stock.

15

TABLE OF AGGREGATES.

OF POLLS, PROPERTY, TAXES, ETC., AS ASSESSED MAY 1, 18. Form of table of

How blanks in lists shall be filled.

1861, 167, § 2. 1879, 72, § 1.

127 Mass. 502.

1879, 72, § 1. 138 Mass. 529.

[In addition to the items in this table, Stat. of 1885, ch. 106, requires the total number of neat cattle other than cows and the total number of swine assessed; and Stat. of 1886, ch. 56, the total number of tax-payers, the number of persons paying a tax on property and the number of persons paying a poll-tax only. Stat. of 1887, ch. 86, and Stat. 1891, ch. 75, adds to the number of items in the table.]

SECT. 53. The assessors shall enter in the books furnished in accordance with the provisions of the preceding section the valuation and assessment of the polls and estates of the inhabitants assessed, in the following order: —

In Column Number One. The names of the inhabitants or parties] [persons] assessed for polls or estates [with the street or number of their residence 1883, ch. 41]. In Column Number Two. The number of polls for which any person named in the preceding column is taxable.

In Column Number Three. The total amount of cash tax on polls.

In Column Number Four. The amount of each person's whole stock in trade, including all goods, wares and merchandise, at home or abroad, of ratable estate, whether paid for or otherwise.

In Column Number Five. A description of all ratable cash assets; viz., Amount of money at interest more than the person assessed pays interest for, including public securities; the amount of money on hand, including deposits in any bank or in any savings bank, which is not exempted by law from taxation; the number of shares of stock which are taxable, with the name of the corporation, in any bank, railroad, insurance, manufacturing, or other incorporated company; and a specification of the amount of each class of personal property mentioned in clauses eighth, ninth, tenth, and eleventh of the following section.

In Column Number Six. The true ratable value of the several items enumerated in the preceding column, placed opposite the description of said property or shares.

In Column Number Seven. The true value of machinery used in all kinds of manufacturing establishments, including steam-engines, etc., the value of such machinery to be entered opposite the description of the building in which it is used.

In Columns Number Eight and Nine. The whole number of taxable live stock, including horses, mules, asses,

oxen, cows, steers, heifers, sheep, and swine; each kind to be stated separately, with the value affixed to each.

In Columns Number Ten and Eleven. A description of all other ratable personal estate, not before enumerated, such as carriages, income, plate, furniture, tons of vessels, etc., with the true value of the same.

In Column Number Twelve. The aggregate of each person's ratable personal estate.

In Column Number Thirteen. The total tax on each person's personal estate.

In Column Number Fourteen.

Buildings of all kinds

shall be described in the following order:

Dwelling-houses; barns; shops of all kinds, naming their uses; stores; warehouses; distil-houses; breweries, tanneries and other manufactories of leather; ropewalks; grist-mills; saw-mills; steam and other mills not above enumerated; cotton factories, with the number of spindles and looms used in the same; woollen factories, with the number of sets of cards used in the same; linen factories, with the number of spindles and looms; print-works; bleacheries; gas-works; paper-mills; card-factories; boot and shoe factories; india-rubber factories; carriage and car factories; piano-forte and musical instrument factories; sewing-machine factories; chair, pail, tub, and other wooden-ware factories; oil factories; glass factories; all kinds of iron and brass works, and other buildings not above named.

In Column Number Fifteen. The true value of buildings enumerated in the preceding column placed opposite the description of the same, including water wheels; such value to be exclusive of land and water power and of the machinery used in said buildings.

In Columns Number Sixteen, Seventeen, and Eighteen. A description by name or otherwise of each and every lot of land assessed, the same placed opposite the name of the person or party to whom it is taxable, with the number of acres or feet in each lot, the number of quartz-sand beds, of stone quarries and ore beds, and the true value thereof.

In Columns Number Nineteen and Twenty. The number of superficial feet of wharf, and the total value of the same. In Column Number Twenty-one. The aggregate value of each person's taxable real estate.

In Column Number Twenty-two. The total tax on real estate.

In Column Number Twenty-three. The aggregate cash tax assessed to each person on polls, and on personal and real estate.

SECT. 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 the preceding section, and shall, on or before the first day of October in each [of the first four years of each decade] [year 1883, c. 91] deposit in the office of the secretary of the commonwealth an attested copy of the same, containing,

First, The total number of polls.

Second, The tax on each poll.

Third, The total value of personal estate.

Fourth, The total value of real estate [specifying the value of buildings exclusive of land and of land exclusive of buildings. Stat. 1886, ch. 56].

Fifth, The total valuation of the city or town.

Sixth, The total tax for state, county, and town purposes. Seventh, The rate per cent. of total tax, or rate per one thousand dollars.

Eighth, The total amount, as valued for assessment, of money at interest, and other debts due the persons assessed more than they are indebted or pay interest for, specifying how much of said amount is debts secured by mortgage, and how much unsecured debts.

Ninth, The amount of money on hand, including deposits taxable, as valued for assessment.

Tenth, The total amount of public stocks and securities, as valued for assessment.

Eleventh, The total amount of stocks in corporations without the state, as valued for assessment.

Twelfth, The total number of horses assessed.

Thirteenth, The total number of cows assessed. Fourteenth, The total number of sheep assessed. [Fifteenth], The total number of dwelling-houses assessed.

[Sixteenth], The total number of acres of land assessed in the city or town.

[Fifteenth, The total number of neat cattle other than

COWS.

Sixteenth, The total number of swine assessed. The above clauses numbered 15 and 16 are changed to Seventeenth and Eighteenth. Acts 1885, ch. 106.]

[Nineteenth, The total number of taxpayers.

Twentieth, The number of persons paying a tax on property.

Twenty-first, The number of persons paying a poll-tax only. Stat. 1886, ch. 56.]

[By Stat. of 1887, ch. 86, sect. 54 is amended to read as follows:-]

[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 persons assessed, specifying the number assessed for a tax on property and the number assessed for a poll-tax only.

Second, The number of polls, specifying the number of male polls and the number of female polls.

Third, The tax on each poll, male or female.

Fourth, The value of personal estate, specifying the value of the same excluding resident bank stock and the value of resident bank stock.

Fifth, The value of real estate, specifying the value of buildings exclusive of land and of land exclusive of buildings.

Sixth, The total valuation of the city or town.

Seventh, 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.

Eighth, The rate of total tax per one thousand dollars. Ninth, The amount as valued for assessment, of money at interest, and other debts due the persons assessed more than they are indebted or pay interest for, specifying the amount secured by mortgage and the amount unsecured.

Tenth, The amount of money on hand, including deposits taxable, as valued for assessment.

Eleventh, The amount of public stocks and securities, as valued for assessment.

Twelfth, The amount of stocks in corporations without the state, as valued for assessment.

Thirteenth, The number of horses assessed.

Fourteenth, The number of cows assessed.

Fifteenth, The number of sheep assessed.

Sixteenth, The number of neat cattle, other than cows, assessed.