6/14/4515 LAWS REGULATING TAXATION. PERSONS AND SECTION [P. S., ch. 11.] OF THE ASSESSMENT OF TAXES. PROPERTY SUBJECT то 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; 9th, estate of agricultural societies; 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 statement to be concluded by statements in the mortgage. Limit of valuation. Apportionment. 16. Who to be deemed owners for purposes of taxation. Tax bills of mortgaged real estate. 17. Tenant may recover of landlord taxes paid, unless, etc. 18. Real estate of persons deceased may be assessed to heirs, etc. One liable for whole, with right to contribution. or to estate of deceased, where title is in dispute. 19. 20. Personal estate taxed where owner resides, except, WHERE POLLS AND PROPERTY SHALL BE ASSESSED. 11. Poll-tax, where assessed. 12. Person to be taxed where he designates his place of residence to be. 13. Real estate, where and to whom taxed. 5$1269 MANNER OF ASSESSING TAXES. 31. Treasurer of Commonwealth to send warrants by mail. 32. By what rules all taxes to be as sessed. 33. Rate of taxation in cities and towns where national banks are located. 34. Assessors shall each year assess taxes to an amount not less than the aggregate of all sums appropriated, etc., since last assessment, and of all sums required, etc., during said year. Certain sums not included. Deductions to be made. 35. Assessors shall also assess, in cities or towns owing debts for railroad subscriptions, additional amount to pay interest on same, etc. 36. Penalty, if assessors refuse to obey warrant, or to assess tax. Commissioners, in such case, to appoint, 45. Assessors to make a fair cash valution. 46. State, county, and town taxes in one assessment. to a poll-tax. 7 G.8.11, § 1. 1879, 223, § 2. Mass. 523. SECTION 1. A poll-tax shall be assessed, in the man- Persons subject ner hereinafter provided, on every male inhabitant of the commonwealth above the age of twenty years, whether a citizen of the United States or an alien, and upon every 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.] 4 Met. 181. 5 Met. 594. Property sub ject to taxation. 4 Gray, 500. Real estate. G. S. 11, § 3. 22 Pick. 22. 10 Cush. 514. 101 Mass. 328. 130 Mass. 428. 149 Mass. 238. Personal estate. 1866, 196, 291, §2. 16 Pet. 435. 6 Pick. 98. 16 Pick. 572. 9 Met. 73, 199. 103 Mass. 544. 136 Mass. 132. 138 Mass. 414. 137 Mass. 111. SECT. 2. All property, real and personal, of the inhabitants of this state, not expressly exempted by law, shall be subject to taxation as hereinafter provided. SECT. 3. Real estate, for the purposes of taxation, shall include all lands within this state, and all buildings and other things erected on or affixed to the same. 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, except as provided in section eight, money at interest, 7 Wallace, 694. 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 paying a tax on its corporate franchises, under the provisions 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]. 139 Mass. 559. 138 Mass. 527. Property and 8 Cush. 237. 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. G. 8. 11, § 5, cl. 1. Property of the First, The property of the United States. Second, The property of the commonwealth, except of the comreal estate of which the commonwealth is in possession G. 8. 11, § 5, under a mortgage for condition broken. But in all cases where land belonging to the commonwealth, 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. monwealth. cl. 2. 116 Mass. 193. tions. 2 Cush. 611. 101 Mass. 319. 113 Mass. 518. 118 Mass. 164, 120 Mass. 212. [Third, The personal property of literary, benevolent, charitable, Property of and scientific institutions [and temperance societies, 1886, ch. 231] certain instituincorporated within this commonwealth, and the real estate belong- G.8.11, § 5, cl.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. 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. 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 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 188. other than literary, educational, benevolent, charitable, scientific, or 362. religious purposes.] By Stat. of 1888, ch. 158, this clause is amended to read as follows: 142 Mass. 24 [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 145 Mass. 139. |
