Chapter 11 of the Public Statutes, and a Compilation of the Subsequent Enactments Regulating Taxation by the Local Assessors in Massachusetts: Including Statutes and Amendments Thereof Relating to the Collection of Taxes

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Wright & Potter printing Company, 1893 - 188 من الصفحات

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الصفحة 157 - ... —The president and cashier of every national banking association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in the office where its business is transacted. Such list shall be subject to the inspection of all the shareholders and creditors of the association, and the officers authorized to assess taxes under state authority, during business hours of each day in which...
الصفحة 106 - The personal property of literary, benevolent, charitable and scientific institutions and of temperance societies incorporated within this commonwealth, the real estate owned and occupied by them or their officers for the purposes for which they are incorporated...
الصفحة 136 - And to remove all doubts concerning the meaning of the word " inhabitant," in this constitution, every person shall be considered as an inhabitant, for the purpose of electing and being elected into any office or place within this State, in that town, district or plantation where he dwelleth or hath his home.
الصفحة 139 - In general terms, one may be designated as an inhabitant of that place, which constitutes the principal seat of his residence, of his business, pursuits, connections, attachments, and of his political and municipal relations. It is manifest, therefore, that it embraces the fact of residence at a place, with the intent to regard it and make it his home. The act and intent must concur, and the intent may be inferred from declarations and conduct.
الصفحة 64 - ... with all just credits given, together with a description of the property intended to be covered by the lien, sufficiently accurate for identification...
الصفحة 68 - The provisions of this act, so far as they are the same as those of existing laws, shall be construed as a continuation of such laws and not as new enactments...
الصفحة 41 - ... and which has accrued to any person during the year ending on the first day of May of the year in which the tax is assessed, but no income shall be taxed which is derived from property subject to taxation.
الصفحة 66 - Subject to the foregoing provisions the ancillary receiver and his deputies shall have the same powers and be subject to the same duties with respect to the administration of such assets, as a receiver of an insurer domiciled in this state.
الصفحة 157 - That the president and cashier of every such association shall cause to be kept at all times a full and correct • list of the names and residences of all the shareholders in the association, and the number of shares held by each...
الصفحة 89 - ... valuations of the taxable property therein for the preceding five years, the valuation for each year being first reduced by the amount of all abatements allowed thereon previous to the thirty-first day of December in the year preceding said assessment.

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