Assessors to sheets in certain Seventeenth, The number of swine assessed. Eighteenth, The number of dwelling-houses assessed. Nineteenth, 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 said chapter shall be so changed as to include the items provided for by the foregoing section.] Sect. 54 of chap. 11, Pub. Sts., as amended by chap. 86 of 1887, is further amended by St. 1890, chap. 242, which see. SECT. 55. [The assessors shall make similar returns in the first four years of the last half of each decade; and in with aggregate every fifth and tenth year of each decade they shall deposit in the office of the secretary of the commonwealth, on or before the first day of October, a certified copy, under oath, of the assessors' books of those years; and said books. thus deposited shall contain an aggregate sheet properly filled in accordance with the provisions of the preceding section, which shall be in like manner certified by the assessors, and in every fifth and tenth year of each decade the secretary shall furnish duplicate copies of blank books to the cities and towns for the foregoing purpose: proBoston returns, vided, that, in the case of the city of Boston, the returns required by this section to be deposited in the office of the secretary may be thus deposited on or before the first day of November, in the several years respectively.] when to be deposited. Sections fifty-four and fifty-five are modified by Acts of 1883, chap. 91, sect. 1, as follows: [The returns and copies of assessors' books, required by sections fifty-four and fifty-five of chapter eleven of the Public Statutes to be deposited by the assessors in the office of the secretary of the commonwealth, shall hereafter be deposited as follows: Copies of the assessors' books shall be deposited as required on or before the first day of October in the year eighteen hundred and eighty-three and in every third year thereafter; and in such years the secretary of the commonwealth shall furnish to the cities and towns duplicate copies of the blank books required for this purpose. And the other returns specified in said sections shall be so deposited on or before the first day of October in each. year; provided, that in the case of the city of Boston all said returns may be deposited in the office of the secretary on or before the first day of November in the several years respectively.] SECT. 56. If the assessors of any city or town neglect Penalty on assessors for to comply with the requirements of either of the three neglect. preceding sections, each assessor so neglecting shall forfeit 1861, 167, § 5. a sum not exceeding two hundred dollars. cause copy of etc., to be assessment print aggregate SECT. 57. The secretary of the commonwealth shall Secretary to cause to be printed and bound in the books to be furnished certain sections, for the use of the assessors a copy of this and of the five printed in preceding sections and such certificates as are required by books, and to law to be signed by the assessors, together with such ex- compile and planatory notes as may by him be deemed expedient for returns. the purpose of securing uniformity of returns under the several headings; and he shall compile and cause to be printed annually for the use of the general court the aggregate returns from the cities and towns arranged by counties, so as to exhibit the total valuation of the towns, cities, counties, and state. 1861, 167, § 4. enter certain tion list. SECT. 58. The assessors shall enter upon the valuation Assessors to list, in the appropriate columns, after the enumeration of exempted propthe taxable persons and estates therein contained, a state- erty on valuament and description of all the property and estate, and 1874, 227, § 1. the fair ratable value thereof, situate in their respective cities or towns, or which would be taxable there but for the provisions of the third, seventh, and ninth divisions of section five, with the names of the persons or corporations owning the same and the purpose for which it is used, which are exempted from taxation by the provisions of law aforesaid, with a reference to the law by which such exemption is allowed. SECT. 59. The assessors, or other persons empowered to assess the taxes in a city or town, shall, at the close of said valuation list, subscribe and take the following oath : "We (the assessors, or mayor and aldermen, as the case may be, of ) do hereby solemnly swear that the foregoing list is a full and true list of the names of all persons known to us, who are liable to taxation in (here insert the name of the city or town) during the present year, and that the real and personal estate contained in said list, and assessed upon each individual in said list, is a full and accurate assessment upon all the property of each individual liable to taxation, at its full and fair cash value, according to our best knowledge and belief." Valuation list to assessors. be sworn to by G. S. 11, § 36. sessor omitting SECT. 60. Any assessor or other person assessing Penalty on astaxes in a city or town, who omits to take and subscribe the oath prescribed in the preceding section, shall be punished by a fine of ten dollars; but the omission to take Contents and and subscribe said oath shall not prevent the collection of a tax otherwise legally assessed. [The oath of office by an assessor is prescribed in ch. 417, Acts of 1893, as follows: 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.] 66 [For other duties and liabilities of assessors, see Stat. 1885, ch 355.] Collector's List and Warrant. SECT. 61. The tax-list committed to the collectors shall contain a certificate signed by the assessor, which shall state what portion of the amount assessed upon each poll is assessed as state tax and county tax respectively, and" Stat. 1889, ch. 467] shall be, in substance, as follows: Assessors to commit lists to collectors, etc., but, in towns, Assessors in cities shall enter in the list opposite the name of each resident male tax-payer the place of his residence, giving the street and number if possible. [See Stat. 1888, ch. 390, §§ 3, 4, for additional provisions relating to collectors' books.] SECT. 62. The assessors shall, within a reasonable time, commit said tax-list with their warrant to the collector, or, if no collector is chosen, to a constable, or, if have been given there is no constable, to the sheriff or his deputy, for collection; but the assessors of a town shall not commit a not until bonds G. S. 11, § 38. 1879, 157, § 1. 13 Met. 85. 99 Mass. 472. tax-list to the collector until the bonds of such collector 6 Gray, 387, 502. and of the town treasurer have been given and approved 124 Mass. 343. as required by law. 127 Mass. 502. form of warrant. G. Contents and See 1785, 50, § 6. 6 13 Met. 85. SECT. 63. The warrant shall specify the duties of the collector as prescribed by law in the collection of taxes; the times when and the persons to whom he shall pay them in; shall be substantially in the form heretofore used; and need not be under seal. SECT. 64. When a warrant issued for the collection If warrant is of taxes is lost or destroyed, the assessors may issue a one may issue. new warrant therefor, which shall have the same force G. S. 11, § 40. and effect as the original warrant. Discount and Interest on Taxes. lost, etc., new G. S. 11, § 41. 13 Gray, 476. 2 Allen, 594. SECT. 65. Towns at their annual meetings, and city Discounts. councils of cities, may allow a discount of such sums as they think expedient to persons making voluntary payment of their taxes within such periods of time as they prescribe. In such case the collectors shall make such discount accordingly. allowed, rates SECT. 66. When such discount is allowed, the assess- When discount ors, at the time of committing their warrant to the col- to be posted up. lector, shall post up, in one or more public places within fish. 25. the city or town, notice of the rates of discount. 11 289. added, when so voted by cities 1873, 225, $1. 1879, 74. and towns. SECT. 67. When a city or town has fixed a time within Interest to be which taxes assessed therein shall be paid, such city by its city council, and such town at the meeting when money is appropriated or raised, may vote that, on all taxes remaining unpaid after a certain time, interest shall be paid at a specified rate, not exceeding seven per cent. per annum; and may also vote that, on all taxes remaining unpaid after another certain time, interest shall be paid at another specified rate, not exceeding seven per cent. per annum; and the interest accruing under such vote or votes shall be added to, and be a part of, such taxes. SECT. 68. The legal voters of any fire, water supply, improvement, or school district, organized under the laws of the commonwealth, may, at the meeting when money is appropriated or raised, fix a time within which all taxes assessed therein shall be paid, and may vote that, on all taxes remaining unpaid after a certain time, interest shall be paid at a specified rate, not exceeding one per cent. per month, and may also vote that, on all taxes remaining unpaid after another certain time, interest shall be paid also to district taxes, when voted by the 1878, 185, § 1. district. Abatements. 12 Pick. 7. 21 Pick. 64. 5 Cush. 93. 8 Cush. 55, 66. 2 Gray, 494. 13 Gray, 321. 12 Allen, 612. 102 Mass. 348. Costs before assessors refuse G. S. 11, § 45. 114 Mass. 224. No abatement, unless, etc. G. S. 11, § 46. 4 Pick. 399. 5 Cush. 97. 6 Cush. 477. 5 Gray, 365. 8 Gray, 509. 1 Allen, 199. 3 Allen, 546. 101 Mass. 87. 112 Mass. 218. at another specified rate, not exceeding one per cent. per month; and the interest accruing under such vote or votes shall be added to and be a part of such taxes. Abatements. SECT. 69. A person aggrieved by the taxes assessed upon him may apply to the assessors for an abatement thereof; and, if he makes it appear that he is taxed at more than his just proportion, or upon an assessment of any of his property above its fair cash value, they shall make a reasonable abatement. [Section sixty-nine of chapter eleven of the Public Statutes is hereby amended by adding thereto the following, to wit:-and tenants paying rent for real estate, and under obligation to pay the whole or a major part of the taxes assessed thereon, may so apply in behalf of the owner and with like effect as if the owner had applied, and no neglect of the owner to file a list of his estate shall prevent the making an abatement, if it appears that such abatement should be made. 1888, ch 315.] SECT. 70. If legal costs have accrued before making such abatement, the person applying for the abatement shall pay the same. SECT. 71. If the assessors refuse to make an abatement to a person, he may, within one month thereafter, make complaint thereof to the county commissioners by filing the same with their clerk, and if upon a hearing it appears that the complainant is overrated, the commissioners shall make such an abatement as they deem reasonable [and may make such order relating to the payment of costs as justice may seem to require: provided, that taxable costs shall not be allowed to a party who has failed to file a list of his estate as required by law. See 1882, ch. 218]. [By Statute of 1890, ch. 127, appeals from assessors may be made to the Superior Court.] SECT. 72. No person shall have an abatement unless he has filed with the assessors a list subscribed by him of his estate liable to taxation, and made oath that such list is full and accurate according to his best knowledge and belief. When such list is not filed within the time specified by the assessors for bringing it in, no complaint from the judgment of the assessors shall be sustained by the |