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LAWS REGULATING TAXATION.

[P. S., ch. 11.)
OF THE ASSESSMENT OF TAXES.

PERSONS AND PROPERTY SUBJECT TO

TAXATION.

SECTION

1. Persons subject to a poll-tax.
2. Property subject to taxation.
3. Real estate.
4. Personal estate.

PROPERTY AND PERSONS EXEMPTED

FROM TAXATION.
5. Property and polls exempted, -

1st, property of the United States;
2d, of the Commonwealth;
3d, of certain institutions ;
4th, of school districts;
5th. Bunker Hill Monument:
6th, household furniture, etc.;
7th, churches;
8th, cemeteries;
9th, estate of agricultural societies;
10th, of certain females, aged per-

sons, and minors;
11th, young cattle, etc.;
12th, polls and estates of persons

unable to pay. 6. Property used in the manufacture

of beet-sugar, in certain cases. 7. Certain plantations of timber trees. 8. Ships and vessels engaged in the

foreign carrying trade. 9. Same subject. 10. Taxable valuation of vessels engaged

in the foreign carrying trade to be returned to the tax commissioner, and set-off allowed, etc.

SECTION 14. Certain mortgages to be taxable as

real estate; mortgagor taxable only for value over amount of such

mortgages. 15. Mortgagees omitting to file state.

ment to be concluded by statements
in the mortgage. Limit of valuation.
Apportionment.
Who to be deemed owners for pur-
poses of taxation. Tax bills of

mortgaged real estate. 17. Tenant may recover of landlord taxes

paid, upless, etc. 18. Real estate of persons deceased may

be assessed to heirs, etc. One liable

for whole, with right to contribution. 19. or to estate of deceased, where title

is in dispute. 20. Personal estate taxed where owner

resides, except,
1st, stock in trade, etc., employed

in other towns;
2d, machinery, etc.;
3d, horses, etc.;
4th, property of persons under

guardianship;
5th, personal property held in

trust;
6th, deposited to accumulate;

7th, of persons deceased. 21. Separate tax, upon request, on per

sonal property held in trust for two

or more persons. 22. Property held as a ministerial fund. 23. Personal property mortgaged, etc. 24. Partners may be jointly taxed for

stock in trade, except ships, etc. 25. Ships of copartners, where assessed.

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49. Ass

SECTION

SECTION 27. Penalty for escaping taxation by wil. 47. County and city taxes in Boston, fully, etc., changing and concealing

Chelsea, etc., exempt from county residence Venue of indictment

tax. therefor.

48. For State and county taxes, poll-tax 28. on shareholders for fraudulent of not exceeding one dollar each to transfers, etc., to avoid taxation.

be assessed, and balance on property. Penalty for making false returns of

Assessors may add five per cent. for property to assessors.

convenience of apportionment. 30. Keepers of taverns, etc., to give

to make valuation list on books fur. names of persons taxable. Penalty. nished, etc., and deposit copy in their

office, etc. MANNER OF ASSESSING TAXES.

51. List to exhibit in two parts valuation, Treasurer of Commonwealth to send

etc., of inhabitants and non-residents. warrants by mail.

Particulars as to non-residents. 32. By what rules all taxes to be as 152. Secretary to furnish blank books for Bessed.

use in assessment. Form of valua. 33. Rate of taxation in cities and towns tion list; of table of aggregates. where national banks are located.

How blanke in lists shall be filled. Assessors shall each year assess 54. Assessors to fill up table of aggre. taxes to an amount not less than the

gates, and in certain years deposit aggregate of all sums appropriated, copy in secretary's office; tables, etc., since last assessment, and of

how filled. all sums required, etc., during said 55. to make similar returns, and deposit year. Certain sums not included.

copies with aggregate sheets in cer. Deductions to be made.

tain other years. Boston returns, 35. Assessors shall also assess, in cities

when to be deposited. or towns owing debts for railroad 56. Penalty for neglect. subscriptions, additional amount to 57. Secretary to cause copy of certain pay interest on same, etc.

sections, etc., to be printed in valua. 36. Penalty, if assessors refuse to obey

tion books, and to compile and print warrant, or to assess tax. Com

aggregate returns. missioners, in such case, to appoint, 58. Assessors to enter exempted propetc.

erty on valuation lists. 37. Town, etc., liable for state or county 9. to make oath to valuation lists. tax pot assessed.

60. Penalty for omission.

34.

COLLECTOR'S LIST AND WARRANT.

61. Form and contents of list committed

to collectors. 62. Assessors to commit lists to collect.

ors, etc., but, in towns, not until

bonds have been given. 63. Contents and form of warrant. 64. If warrant is lost, etc., new one may

issue.

NOTICES AND LISTS. 38. Assessors to give notice to bring in

lists of polls and property. May or may not require inhabitants to in. clude real estate. If not required, omission of real estate not to deprive

owner of right to abatement, etc. 39. shall verify lists by oath of the

party. . to receive lists as true, unless, etc. . hall make estimate when lists not

brought in. 42. Estimate to be conclusive, unless,

etc. 43. How made and entered. Error in

aggregate only material. 44. Amount last assessed to an executor,

etc., to be deemed sum assessable,

unless list is brought in. 45. Assessors to make a fair cash valu

tion. 46. State, county, and town taxes in one

assessment.

DISCOUNT AND INTEREST ON TAXES.
65. Discounts may be allowed.
66. rates of, to be posted up.
67. Interest, when added in cities and

towns.
68. in districts.

ABATEMENTS. 69. Persons aggrieved may apply to ag.

sessors for abatement.

must pay costs accrued before the application.

tax

SECTION
71. Persons may appeal to county com-

missioners if assessore refuse to

abate. 72. No abatement, unless, etc. 73. where lists were required, unless

tax exceeds by fifty per cent., etc. 74. nor unless applied for within six

months after date of tax bill.
75. Amount of abatement to be reim-

bursed, if tax has been paid.
Party entitled to certificate of abate.

ment.
77. Assessors may abate poll-tax or tax

on personal property, which cannot be collected by reason of death, etc., but not within the year.

| SECTION

ADDITIONAL DUTIES OF ASSESSORS.
| 85. Assessors to furnish information as

to personal property of persons
changing domicil; file information

received, and not tax less, etc.
86. Assessors to return to tax commis-

sioner names of corporations, state.
ment of works, etc., and of amount

of taxes laid.
87. Penalty for neglect.
88. Assessors to return to secretary

sworn statement of cause, if valua.

tion of city or town is diminished.
89. Penalty for neglect.
90. Assessors to send to tax commis.

sioner statement of exempted prop-
erty, and of statistics concerning

certain ships, etc., annually.
91. also of amount of assets and in-

debtedness of city or town.
92. also of number, etc., of steam

boilers.
93. Assessors to certify on application

portions of tax assessed as state,
county, and town taxes.

OMITTED ASSESSMENTS. 78. Omitted estates, how taxed.

RE-ASSESSMENT OF TAXES. 79. Invalid taxes, except poll-taxes, may

be re-assessed. 80. Re-assessed taxes, how committed,

etc. Name of person originally assessed to be stated in warrant.

RESPONSIBILITY AND COMPENSATION OF

ASSESSORS.
94. Assessors to be responsible only for

want of integrity and fidelity.
95. Pay of assessors.

APPORTIONMENT OF TAXES ON REAL ES

TATE SUBSEQUENTLY DIVIDED. 81. Real estate divided after taxation

may have tax apportioned upon the

several portions thereof. 82. Parties interested to be notified. 83. Appeal in such cases.

APPORTIONMENT OF STATE TAX.

96. Deputy tax commissioner to report

an apportionment of the state tax

once in three years.
97. to be furnished with room, clerks,

etc., and with certain returns, etc.,
and to make his apportionment on
the basis of the same.

ILLEGAL ASSESSMENTS. 84. Invalid taxes to be void only to ex.

tent of illegal excess.

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4 Met. 181.

PERSONS AND PROPERTY SUBJECT TO TAXATION. SECTION 1. A poll-tax shall be assessed, in the man- Persons subject ner hereinafter provided, on every male inhabitant of the G.8. 11, $ 1; commonwealth above the age of twenty years, whether a 7 Mass. 523. citizen of the United States or an alien, and upon every 5 Met. 594. female citizen of the commonwealth who complies with the provisions of section nine of chapter six.

[See Acts of 1893, ch. 417, $$ 16 to 22 inclusive, as to the duties of assessors in making assessments, street lists, posting, etc.]

Real estate.
G.S. 11, $ 3.

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130 Mass. 428. 149 Mass. 238.

G.8. 11, $ 4.

1866, 196, 291, $2.
1873, 354.
1881, 284, $ 1.

Property Bubon SECT. 2. All property, real and personal, of the inG. 8. 11, § 2. habitants of this state, not expressly exempted by law, 4 Met. 564. 4 Cush. 12. shall be subject to taxation as hereinafter provided. 4 Gray, 500.

16 Gray, 293. 6 Allen, 559. 101 Mass. 317. 106 Mass. 540.

SECT. 3. Real estate, for the purposes of taxation, 22 Pick. 22. shall include all lands within this state, and all buildings 101 Ma88. 328. and other things erected on or affixed to the same.

102 Mass. 79. 118 Mass. 386. 125 Mass. 567. Personal estate. SECT. 4. Personal estate shall, for the purposes of 1865, 283, § 15., taxation, include goods, chattels, money and effects,

wherever they are, ships and vessels at home or abroad, 1881, 304, § 6. except as provided in section eight, money at interest,

$94. and other debts due the persons to be taxed more than

they are indebted or pay interest for, but not including in such debts [due] [or indebtedness, 1882, ch. 76] any loan on mortgage of real estate, taxable as real estate, except the excess of such loan above the assessed value of the mortgaged real estate, public stocks and securities [“ bonds of all railroads including street railways,” 1888, ch. 363), stocks in turnpikes, bridges, and moneyed corporations, within or without the state, the income from an annuity, from ships and vessels engaged in the foreign carrying trade within the meaning of section eight, and so much of the income from a profession, trade, or employment as exceeds the sum of two thousand dollars a year, 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 : provided, that no taxes shall be assessed in any city or town for state, county, or town purposes upon the shares in the capital stock of a

corporation organized or chartered in the commonwealth 138 Mass. 527. paying a tax on its corporate franchises, under the pro

visions of chapter thirteen, for any year in which it pays such tax, but such shares shall be taxable to the owners thereof for school district and parish purposes [" and this proviso shall apply to corporations mentioned in the fortysixth section of said chapter thirteen.” 1887, ch. 228].

16 Pet. 435. 7 Wallace, 694. 6 Pick. 98. 16 Pick. 572. 4 Met. 181. 9 Met. 73, 199. 7 Cush. 600. 10 Cush. 128. 10 Allen, 100. 12 Allen, 309. 14 Allen, 359. 99 Mass. 151. 101 Mass. 333. 103 Mass. 544. 105 Mass. 526. 106 Mass. 540. 125 Mass. 567. 136 Mass. 132. 137 Mass. 111. 138 Maks. 414. 139 Mass. 559.

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Property and Persons Exempted from Taxation. SECT. 5. The following property and polls shall be exempted from taxation :

4 Gray, 500. 1 Allen, 199. 12 Allen, 75. 116 Mass. 193. 7 Wallace, 16.

United States.

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monwealth.

cl. 2.
1867, 101.

First, The property of the United States. G. 8. 11, § 5, cl. 1. Property of the

Second, The property of the commonwealth, except of the comreal estate of which the commonwealth is in possession 4.8. 11, 85, under a mortgage for condition broken.

But in all cases where land belonging to the common- 116 Mass. 193. wealth, and which on the twenty-eighth day of March, in the year eighteen hundred and sixty-seven, was in the control of the commissioners of public lands, has been sold by any commissioners of the commonwealth, and agreements for deeds given, such land shall be free from taxation for the space of three years thereafter, unless previously built upon or otherwise improved by the purchasers or their assigns; and upon the expiration of three years from the date of such sale, such lands shall be taxable to the purchasers thereof or their assigns, in the same manner and to the same extent as if deeds of the same had been executed and delivered.

188.

[Third, The personal property of literary, benevolent, charitable, Property of and scientific institutions [and temperance societies, 1886, ch. 231] certain institu

tions. incorporated within this commonwealth, and the real estate belong- 69.11.85.61.3. ing to such institutions (and societies, 1886, ch. 231] occupied by 1874, 375, $ 8. them or their officers for the purposes for which they were incor

1878, 214.

2 Cush. 611. porated; but such real estate, when purchased by such a corpora- 12 Cush. 54. tion with a view to removal thereto, shall not, prior to such removal, 99 Mass. 599.

101 Mass. 319. be exempt for a longer period than two years; and the real and 104 Mass: 470: personal estate of such corporations formed under general laws 481. shall not be exempt in any case where part of the income or profits

113 Mass. 518.

114 Mass. 337. of their business is divided among their members or stockholders, 116 Mass. 181, or where any portion of such estate is used or appropriated for 1

118 Mass. 164, other than literary, educational, benevolent, charitable, scientific, or 362. religious purposes.]

120 Mass. 212.

142 Mass. 24 By Stat. of 1888, ch. 158, this clause is amended to read as follows:

145 Mass. 139. ["Third, The personal property of literary, benevolent, chari- 155 Mass. 329. table and scientific institutions and temperance societies, incorporated within this commonwealth, and the real estate belonging to such institutions and societies occupied by them or their officers for the purposes for which they were incorporated; but such real estate when purchased by such a corporation with a view to removal thereto, shall not, prior to such removal, be exempt for a longer period than two years; but none of the real or personal estate of such corporations organized under general laws shall be exempt when any portion of the income or profits of the business of such corporations is divided among their members or stockholders or used or appropriated for other than literary, educational, benevolent, charitable, scientific or religious purposes."']

The third clause of Sect. 5 was further amended by Stat. of 1889, Chap. 465, to read as follows:

Third, The personal property of literary, benevolent, charitable and scientific institutions and temperance socie

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