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Home > History and Archaeology > History > Chapter 12 of the Revised Laws, and Subsequent Enactments; Regulating Taxation by the Local Assessors in Massachusetts, Including Statutes Relating to the Collection of Taxes
Chapter 12 of the Revised Laws, and Subsequent Enactments; Regulating Taxation by the Local Assessors in Massachusetts, Including Statutes Relating to the Collection of Taxes

Chapter 12 of the Revised Laws, and Subsequent Enactments; Regulating Taxation by the Local Assessors in Massachusetts, Including Statutes Relating to the Collection of Taxes


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1908 Excerpt: ...Commissioners, 12 Met. 211. Winnisimmet Company v. Chelsea, 6 Cush. 477. Lincoln v. Worcester, 8 Cush. 55. The General Statutes so far altered the law as to provide, referring to the assessors (c. 11, 4 25): " They shall receive as true the list brought in by each individual, according to the provisions of this chapter, 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; " the word "valuation" was thus omitted, and while under the former statute it was held that the return of the tax payer should be adopted as conclusive if upon being required so to do he made an oath to its correctness; under the latter statute the assessors were not bound to take his list as true if by his sworn answers to their inquiries it appeared to be otherwise. The purpose for which inquiries by the assessors were authorized was that they might thereby correct the list or disregard it, if it appeared by an examination of the party, that from a mistake, oversight or otherwise he had not sworn to a true list of his property. It was not conclusive as to property not included in it which might be disclosed by such inquiries. Inhabitants of Newburyport v. County Commissioners, 12 Met. 211. Hall v. County Commissioners, 10 Allen, 103. Great Barrington v. County Commissioners, 112 Mass. 218. A severe penalty was imposed by Stat. 1869, c. 190 (Pub. Stat., c. 11, $ 29), on any one intentionally making a false return or schedule as and for a true list of his taxable property, and by this list the assessors are bound except as above stated. They cannot coiTect this list upon any information, however satisfactory as to the existence of other taxable property, which is not communic...



Product Details
  • ISBN-13: 9781130901443
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 92
  • Spine Width: 5 mm
  • Width: 189 mm
  • ISBN-10: 1130901440
  • Publisher Date: 01 Mar 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 181 gr

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Chapter 12 of the Revised Laws, and Subsequent Enactments; Regulating Taxation by the Local Assessors in Massachusetts, Including Statutes Relating to the Collection of Taxes
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