Assessors to also statement of number, etc., 1873, 321, § 1. relating to property held for literary, benevolent, charitable or scientific purposes.] SECT. 91. The assessors shall, on or before the first Monday of August, return to the tax commissioner the aggregate amount of the assets of their respective cities or towns, and the amount of indebtedness of such cities or towns, for which notes, bonds, or other similar evidences of debt, the payment of which is not provided for by the taxation of the then current year, were outstanding on the first day of May then next preceding, with a concise statement of the various purposes for which such indebtedness was incurred, and the amount incurred for each purpose. [See Acts of 1882, ch. 133, as to additional returns as to sinking funds and certain municipal action under said chapter.] SECT. 92. The assessors shall, in each year, on or of steam-boilers. before the first Monday in August, return to the tax commissioner a statement showing the whole number of steamboilers located in their respective cities and towns on the first day of May then next preceding, by whom and when built, and the aggregate estimated amount of horse-power which such boilers are capable of furnishing. Such return shall also state the number of accidents causing permanent injuries to persons, which have arisen from the use of such boilers during the year, with the causes thereof, as far as may be ascertained by the assessors. to certify portions of tax assessed as state, county, 1879, 299, § 2. [In the city of Boston the returns under section 92 to be made by the inspector of buildings and not by the assessors. Stat. 1882, ch. 252, sect. 5.] SECT. 93. The assessors of any city or town shall, upon application to any one of them by any person and town taxes. assessed therein, give such person a certificate, which shall state what portion of the whole amount of such person's tax is assessed as state tax, county tax, and town tax, respectively; and in such case the collector shall receive and receipt for either of such taxes separately, or for all together, as may be desired by the tax-payer; and in such case also the state tax assessed upon poll and property, and the county tax assessed upon poll and property, shall each constitute an entire and indivisible tax. [Amended as follows:-" Provided, that the tax bills of male persons who are assessed for poll taxes only shall state the apportionment of such taxes between state and county assessments, and such persons shall not be entitled to have the certificate provided for by this section, but the collector shall receipt on said bills for such taxes, separately, or together as the payment may be, and shall thereupon deliver such bills." See Stat. 1889, ch. 467.] Responsibility and Compensation of Assessors. SECT. 94. The assessors shall not be responsible for the assessment of a tax in a city, town, parish, religious society, fire district or school district, for which they are assessors, when such tax is assessed by them in pursuance of a vote for that purpose, certified to them by the clerk or other proper officer of such city, town, parish, religious society, fire district, or school district, except for the want of integrity and fidelity on their own part. city or Pay of as- SECT. 95. Each assessor shall be paid by his town two dollars and fifty cents a day for every whole day that he is employed in that service, with such compensation as the city or town shall allow. Apportionment of State Tax. other 3 Met. 431. 4 Allen, 382. sioner to years. tax SECT. 96. The (deputy, 1890, 160) tax commissioner Tax commisshall before the first day of January in the year eighteen report on aphundred and eighty-three, and before the first day of Jan- portionment of uary in every third year thereafter, prepare and report in once in three print to the general court, within the first week of its then 1881, 163, § 1. next succeeding session, an equalization and apportionment upon the several cities and towns, of the number of polls, the amount of property, and the proportion of every one thousand dollars of state or county tax, including polls at one tenth of a mill each, which should be assessed upon each city and town. to be fur. nished with certain returns, make his appor basis of same. SECT. 97. For the purpose of the preceding section the (deputy) tax commissioner shall be provided with suit- room, clerks. ab.e rooms in the state house, may employ such clerical etc., and with assistance as shall be necessary, and may procure neces- etc., and to sary stationery and other articles. He shall from time to tionment on the time be furnished by the secretary of the commonwealth 1881, 163, §§ 1, 2. with the returns of assessors required by sections fiftyfour and fifty-five. He shall cause to be prepared abstracts showing the value above real estate and machinery locally taxed of shares in Massachusetts corporations and national banks held by residents of each city and town and not included in the local assessment. He may require from state, city, and town officers such further returns and statements relative to the amount and value of taxable property in the several cities and towns as in his judgment may be necessary. He shall to the best of his judgment and discretion prepare said equalization and apportionment upon the basis of the returns and statements herein provided for and authorized. [By Stat. 1890, ch. 160, the office of deputy tax commissioner is abolished and his duties are required to be performed by the tax commissioner.] COLLECTION OF TAXES. [Acts of 1888, Chap. 390.] An Act to amend and codify the Statutes relating to the Collection of Taxes. Be it enacted, etc., as follows: SECTION 1. Every collector of taxes, constable, sheriff, Collectors to or deputy-sheriff, receiving a tax-list and warrant from the P. 8. 12, § 1. assessors, shall proceed to collect the taxes therein men- 127 Mass. 505. tioned, according to the warrant. 126 Mass. 476. to distribute Con tents of same. SECT. 2. The collector shall, as soon as possible after receiving any tax-list and warrant, make out and distribute tax-bills to both tax bills. residents and non-residents, showing the taxes assessed upon each P. S. 12, § 2. tax-payer; but an omission to make or distribute tax-bills shall not See ch. 11, § 74. invalidate a tax or proceedings for the collection or enforcement of the same. In cities, the tax-bills shall state the residence of each male tax-payer, giving the street and number if possible, and the tax-bills of persons assessed for a poll-tax only shall be distributed on or before the fifteenth day of September of the year in which the tax is assessed. [By Stat. 1889, ch. 334, section 2 is repealed and the following is substituted therefor: -] SECT. 2. The collector shall, as soon as possible after receiving any tax-list and warrant, send a notice to each person assessed, resident and non-resident, of the amount of his tax; and such notice, if sent through the mail, shall be postpaid and directed to the city or town which was the place of residence of such person on the first day of May of the year in which the tax was assessed, and if sent to a resident of the city in which the tax is assessed, shall be directed to the street and number of his residence, if possible. If the person is assessed for a poll-tax only, the notice shall be sent on or before the second day of September of the year in which the tax is assessed. An omission to send the notice herein required shall not invalidate a tax or proceedings for the collection or enforcement of the same. Collectors cash book to show against name of every person, etc., total amount paid, specifying lars. SECT. 3. Every collector of taxes shall enter in the book containing the tax-list, against the name of every person or corporation paying any money to such collector, the total amount received from such person or corporation, specifying in relation to such receipts the following particulars so far as the same may be applicable, viz : abatements allowed; discount allowed; inferest charged; total amount received; time when received. [Section 3 is amended by Stat. 1889, ch. 334, to read as follows: -] Every collector shall make and keep, in the book committed to him by the assessors containing the tax-list, against the name of every person or corporation assessed for a tax, entries showing the disposition thereof, whether re-assessed, abated, or paid, and the date of such disposition. SECT. 4. Every collector of taxes shall also keep a cash book, in which he shall enter as they are received all sums paid to such collector, specifying in relation to such certain particu- receipts the total amount of tax; abatements allowed; discount allowed; interest charged; total amount received; and time when received. Said collector shall also keep a record of the date and amount of every payment and disbursement made by him, and to whom paid, together with such other matters as any city or town may require. 1887, 110, § 2. books to be open to exami. nation by authorized officers. 1887, 110, § 3. Warrant, etc., to be returned when ordered by assessors. 1887, 110, § 4. Collectors to SECT. 5. All books kept by any collector of taxes by virtue of any provision of law shall be furnished at the expense and be the property of the city or town in which such collector holds office, and shall at all reasonable times be open to examination by the auditor or auditors of such city or town or any other officers or agents authorized by such city or town to make examination thereof. SECT. 6. Every collector of taxes shall make return of his warrant with his tax-list and of his doings thereon at such time or times as the assessors shall require the same, in writing. SECT. 7. The collector shall, unless removed from office as hereinafter provided, or unless his tax list has been transferred to his successor as provided by law, complete the collection of taxes committed to him, although his term of office expires before such completion. [This section is amended by Stat. 1889, ch, 334, sect. 3, to read as follows:-] The collector shall, unless removed from office, as hereinafter provided, or unless his tax list has been transferred to his successor, as provided by law, complete the collec |