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monwealth, and if he resides out of the Commonwealth, it shall be assessed in the place where the executor, administrator or trustee resides, and, if there are two or more executors, administrators, or trustees residing in different places, the property shall be assessed to them in equal portions in such places, and the tax thereon shall be paid out of said income. If the executor, administrator, or trustee is not an inhabitant of the commonwealth, it shall be assessed to the person to whom the income is payable, in the place where he resides.

Sec. 22. Property held by a religious society as a ministerial fund shall be assessed to the Treasurer of the society. If such property consists of real estate, it shall be taxed in the town where it lies; if it consists of personal property, it shall be taxed in the town where such society usually holds its meetings.

Sec. 23. Personal property mortgaged or pledged, shall, for the purposes of taxation, be deemed the property of the party who has the possession.

Sec. 24. Partners in mercantile or other business, whether residing in the same or in different places, may be jointly taxed under their partnership name, in the place where their business is carried on, for all the personal property employed in such business, except ships or vessels, and except property taxed under the provisions of Chapter 13. If partners have places of business in two or more towns, they shall be taxed in each of such places for the proportion of property employed therein. When so jointly taxed, each partner shall be liable for the whole tax.

EVASION OF TAXATION. SEC. 26. Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount less than he is liable by law to be taxed for, with a view or as an inducement to make any particular place his residence for the purpose of taxation, shall be punished by fine of one thousand (1,000) dollars; and any assessor guilty of making or assenting to any such proposal shall be subject to a like penalty.

SEC. 27. Any inhabitant of the Commonwealth, who escapes taxation by wilfully and designedly changing or concealing his residence, or by any other act, with the intent so to escape, shall be punished by fine of twice the amount of the last tax paid by him; or, if he has paid no tax in the Commonwealth, by a fine of not less than one hundred (100) nor more than five thousand (5,000) dollars. Any person offending against the provisions of this Section may be indicted and tried in any county where any of the acts or things made criminal by this Section are done, or in any county where such person is liable to taxation.

Sec. 28. Any shareholder, who, with intent to avoid taxation, fraudulently transfers a share of corporate stock, or fraudulently causes or procures a certificate of a share to be issued to any person other than himself, or in any name other than his own; or refuses to inform, or wilfully misinforms, the corporation respect

ing his name or residence; or, having changed his residence to another city or town in the Commonwealth, wilfully omits to give notice thereof to any corporation in the Commonwealth in which he is a shareholder, shall forfeit one-half of the par value of the shares so transferred, issued, or owned by him in the stock of such corporation, to be recovered by an action of tort to the use of the city or town in which he resides.

Sec. 29. Whoever, with intent to defeat or evade the provisions of law in relation to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor, a false or fraudulent list, return or schedule of property as and for a true list of his estates not exempted from taxation, shall be punished by fine not exceeding one thousand (1,000) dollars, or by imprisonment in jail not exceeding one year. * * *

Sec. 34. The assessors shall each year assess taxes to an amount not less than the aggregate of all sums appropriated, granted, or lawfully expended by their respective cities or towns since the last preceding annual assessment and not provided for therein; of all sums which are required by law to be raised by taxation by the said cities or towns during said year; and of all sums which are necessary to satisfy final judgments recovered against the said cities or towns; but such assessments shall not include sums for the payment of which cities or towns have lawfully voted to contract debts, and the assessors may deduct from the amount required to be assessed, the amount of all the estimated receipts of their respective cities or towns (except from loans or taxes) which are lawfully applicable to the payment of the expenditures of the year, but such deduction shall not exceed the amount of such receipts during the preceding year. * * *

Sec. 38. Before proceeding to make an assessment, the assessors shall give reasonable notice thereof to the inhabitants of their respective places, at any of their meetings, or by posting up in their city or town one or more notifications in some public place or places, or by some other sufficient manner. Such notices shall require the inhabitants to bring in to the assessors, within a time therein specified, true lists of all their polls and personal estates not exempted from taxation, and may or may not require them to include real estate in their lists of property subject to taxation. Unless such requirement is made in said notice, the omission of real estate from the list brought in to the assessors shall not deprive the owner of such real estate, of his right to an abatement of the tax thereon, if he files with his application to the assessors for abatement, a list of the real estate on which the same is claimed, with his estimate of the fair cash value of each parcel thereof, and makes oath that said lists and estimates are true according to his best knowledge and belief.

SEC. 39. The assessors shall, in all cases, require a person bringing in a list, to make oath that the same is true; which oath may be administered by one of the assessors, or by their secretary or head clerk, unless such person is absent from the

city or town in which the tax is to be laid during the whole period when it may be made, in which case the oath may be administered by a notary public, the jurat to be duly authenticated by his seal.

Sec. 40. They shall receive as true (except as to valuation), the list brought in by each individual, according to the provisions of Section 38, unless on being thereto required by the assessors, he refuses to answer on oath all necessary inquiries as to the nature and amount of his property.

Sec. 41. They shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, or any person who has not brought in a list as required by them, and shall make an estimate thereof at its just value, according to their best information and belief.

SEC. 42. Such estimate shall be entered in the valuation, and shall be conclusive upon all persons who have not seasonably brought in lists of their estates, unless they can show a reasonable excuse for the omission, and except as is otherwise provided.

Sec. 43. In making the estimate provided for in the two preceding sections, the assessors shall specify the total amount, as valued for assessment, or money at interest, and other debts due the persons assessed more than they are indebted or pay interest for, specifying how much of said amount is debts secured by mortgage, and how much unsecured debts. The amount of money on hand, including deposits, the total amount of public stocks and securities, and the total amount of stocks in corporations without the State, as valued for assessment. *

Sec. 45. The assessors of each place shall, at the time appointed, make a fair cash valuation of all the estate, real and personal, subject to taxation therein.

The Statute also provides for the compulsory use by the Assessors of suitable blank books, with uniform headings, for a valuation list, and blank tables for aggregates, the Assessors being required to enter in the books furnished by the Secretary of the Commonwealth the valuation and assessment of the polls and estates of the inhabitants assessed in the following order:

1. The names of the inhabitants or parties (persons) assessed for polls or estates (with the street and number of their residence.)

2. The number of polls for which any person named is taxable.

3. The total amount of cash tax on polls.

4. The amount of each person's whole stock in trade, including all goods, wares and merchandise, at home or abroad, of ratable estate, whether paid for or otherwise.

5. A description of all ratable cash assets, viz: Amount of money at interest more than the person assessed pays interest for, including public securities; the amount of money on hand, including deposits in any bank, or in any savings bank which is not exempted by law from taxation; the number of shares of stock which are taxable; with the name of the corporation: in any bank, railroad, insurance, manufacturing, or other incorporated company; and a specification of the amount of each class of personal property mentioned in Section 43.

6. The true ratable value of the several items enumerated in the preceding column, placed opposite the description of said property or shares. 4.7. The true value of machinery used in all kinds of manufacturing establishments, including steam engines, etc., the value of such machinery to be entered opposite the description of the building in which it is used.

8 and 9. The whole number of taxable live stock, including horses, mules, asses, oxen, cows, steers, heifers, sheep and swine; each kind to be stated separately, with the value affixed to each.

10 and 11. A description of all other ratable estate, not before enumerated, such as carriages, income, plate, furniture, tons of vessels, etc., with the true value of the same.

12. The aggregate of each person's ratable personal estate. 13. The total tax on each person's personal estate.

14. Buildings of all kinds shall be described in the following manner:

Dwelling-houses; barns; shops of all kinds, naming their uses; stores; warehouses; distil-houses; breweries; tanneries and other manufactories of leather; ropewalks; grist-mills; saw-mills; steam and other mills not above enumerated; cotton factories, with the number of spindles and 'looms used in the same; woolen factories, with the number of sets of cards used in the same; linen factories, with the number of spindles and looms; print-works; bleacheries; gas-works; paper-mills; card-factories; boot and shoe factories; india-rubber factories; carriage and car factories; pianoforte and musical instrument factories; sewing-machine factories; chair, pail, tub, and other wooden-ware factories; oil factories; glass factories; all kinds of iron and brass works, and other buildings not above named.

15. The true value of buildings enumerated in the preceding column placed opposite the description of the same, including water wheels; such value to be exclusive of land and water power, and of the machinery used in said buildings.

16, 17 and 18. A description by name or otherwise of each and every lot of land assessed, the same placed opposite the name of the person or party to whom it is taxable, with the number of acres or feet in each lot, the number of quartz-sand beds, of stone quarries and ore beds, and the true value thereof.

19 and 20. The number of superficial feet of wharf, and the total value of the same.

21. The aggregate value of each person's taxable real estate. 22. The total tax on real estate.

23. The aggregate cash tax assessed to each person on polls, and on personal and real estate.



2. Hours OF LABOR.



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