* Firms, corporations, associations, institutions, trustees, etc.
On property; the total of the first two columns.

Each parcel of real estate assessed must be described in the valuation list. It is not however intended that the description should be as accurate in detail as is required for the purposes of a conveyance. It is enough if it fairly designates, for the information of those interested, the property intended to be taxed.1

1 Thus it was held in Westhampton v. Searle, 127 Mass. 502 (1879), that an entry in the valuation list of "two houses, one barn" and the number of acres of mowing, tillage, pasture, wood and unimproved lots was not so imperfect

1, 19

3

[G. L. c. 59, §§ 44, 45 Oral testimony may be admitted to aid an imperfect description, and to show to what particular property an ambiguous designation was intended to apply, but it cannot be introduced to correct a description which does not taken by itself apply to the land alleged to be intended. A tax which does not appear on the assessors' books cannot be established by oral testimony." When separate and distinct parcels belong to the same owner they are considered as distinct subjects of taxation and must be separately valued and assessed. When an entire tract of land belongs to a single owner, the mere fact that he has divided the land into small lots for the purposes of sale or has erected more than one house upon it would not require the assessors to make a separate valuation of each lot; but where lands are separated either by the use or purpose to which they are devoted, or by the mode of their occupation, or are disconnected in location, even if they are all owned or occupied by the same person, a valid assessment cannot be laid upon an entire valuation of all the lots. Lands owned in severalty by different persons cannot be included in a joint assessment to the owners however they are used.'

5

4

The requirement that buildings be valued separately from the land is imposed only for the purpose of securing a more specific description and valuation of each class and parcel of property of which the real estate consists and does not make the tax on all real estate of an individual other than an integral tax; and while a failure to assess separate parcels separately would result in the loss of a lien on any of the parcels and would justify the assessors in abating the tax, as improperly assessed, if the person assessed was taxable on any one of the parcels he could not treat the assessment as void in an action

as to invalidate the tax; and in Roberts v. Welsh, 192 Mass. 278 (1906), that a description of a house and lot referring to the house by its number on the street and the lot by designation stating the number of square feet was sufficient; and in Larsen v. Dillenschneider, 235 Mass. 56 (1920), that a description by reference to a lot by number on a plan on file in the assessors' office was sufficient.

2 Massachusetts General Hospital v. Somerville, 101 Mass. 319, 328 (1869). 3 Hayden v. Foster, 13 Pick. 492 (1833).

4 Jennings v. Collins, 99 Mass. 29 (1868).

5 Bemis v. Caldwell, 143 Mass. 299 (1887).

Jennings v. Collins, 99 Mass. 29 (1868). See also Hayden v. Foster, 13 Pick. 492 (1833).

7 Jennings v. Collins, 99 Mass. 29 (1868).

8 Massachusetts General Hospital v. Somerville, 101 Mass. 319, 328 (1869).

G. L. c. 59, § 46]

by the collector to recover the tax or in an action to recover back the tax after payment upon duress or under protest."

The classification of certain kinds of personal property appears to be intended chiefly for statistical purposes, and a person assessed for his personal estate generally without any classification or itemization whatever cannot on that account defeat the tax, especially if he has failed to file any list of his taxable property.10

Directions to Assessors in Making Lists

SECTION 46. The assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of the persons. assessed, as directed in the headings of the various columns and as follows:

Stock in trade shall include all goods, wares and merchandise at home or abroad, of ratable estate, whether paid for or otherwise. Machinery shall include steam engines.

In cotton and linen factories state number of spindles and looms used in each.

In woollen factories state number of sets of cards used in each. State the value of each building described including therein water wheels but excluding land and water power and machinery used in the building.

The requirement that machinery shall be valued separately is partly for statistical purposes and partly because machinery has to some extent a local character which makes it a subject of local taxation. It is not taxed as real estate but as personal property. The land, buildings and water power are real estate and are taxed accordingly.' The statute does not mean that water power even if appurtenant to mills cannot be taxed at all, but that in valuing the buildings the value of the water power and the machinery should not be included. Water power appurtenant to and used in connection with land is valued and taxed with the land. The provision as to stock in trade at home and

9 Schwartz v. Boston, 151 Mass. 226 (1890). And see also G. L. c. 60 § 98, infra page 400.

10 Tobey v. Wareham, 2 Allen 594 (1861); Noyes v. Hale, 137 Mass. 266 (1884); Lamson Consolidated Store Service Co. v. Boston, 170 Mass. 354 (1898). 1 Hamilton Manufacturing Co. v. Lowell, 185 Mass. 114 (1904).

2 Lowell v. Middlesex County Commissioners, 152 Mass. 372 (1890).

[G. L. c. 59, §§ 47, 48

abroad should be construed in connection with the statute exempting from taxation merchandise owned by inhabitants of this state situated in another state.3

Tables of Aggregates

SECTION 47. The assessors shall fill up the table of aggregates by an enumeration of the necessary items included in the lists of valuation and assessments, and shall annually, on or before October first, deposit in the office of the commissioner an attested copy of the same, containing:

First, The number of residents assessed on property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth. Second, The number of non-residents assessed on property, specifying the number of individuals and the number of firms, corporations, associations, institutions, trustees, and so forth. Third, The whole number of persons assessed, specifying the number assessed for a tax on property and the number assessed for a poll tax only. Fourth, The number of polls assessed. Fifth, The tax on each poll. Sixth, The value of personal estate assessed, specifying the value of the same excluding resident bank stock, and the value of resident bank stock. Seventh, The value of real estate assessed, specifying the value of buildings exclusive of land and of land exclusive of buildings. Eighth, The total valuation of assessed estate in the town. Ninth, The tax for state, county and city or town purposes, including overlayings, specifying the amount assessed on personal estate, on real estate and on polls. Tenth, The rate of total tax per one thousand dollars.

Also the number of the following kinds of animals assessed. Eleventh, horses. Twelfth, cows. Thirteenth, sheep. Fourteenth, neat cattle, other than cows. Fifteenth, swine. Sixteenth, the number of dwelling houses assessed. Seventeenth, the number of acres of land assessed. Eighteenth, the number and value of fowl assessed.

SECTION 48. Annually on or before January fifteenth, assessors shall report to the commissioner in the form prescribed for tables of aggregates by the two preceding sections the facts as to any and all assessments made between December tenth and twentieth preceding, both inclusive, under section seventy-five.

3 G. L. c. 59, § 5, cl. 19, supra page 210.

G. L. c. 59, §§ 49-52 inc.]

Further Requirements as to Valuation List

SECTION 49. The assessors, except those of Boston, on or before October first, nineteen hundred and twenty-two, and in every third year thereafter, shall deposit in the office of the commissioner, in books to be by him provided for the purpose, a copy of the assessors' valuation books of those years, to be by them certified under oath. This shall not excuse, in such years, the filing of a separate copy of the table of aggregates under section forty-seven.

SECTION 50. The books provided by the commissioner for the use of assessors shall contain a copy of this section, of the seven preceding sections and of sections eighty-four and ninety-four, and such certificates as are required by law to be signed by the assessors, with such explanatory notes as he considers necessary to secure uniformity of returns under the several headings.

SECTION 51. The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of the persons and estates liable to taxation therein contained, a statement and description of all the property and estate and the fair ratable value thereof, situated in their respective towns, or which would be taxable there but for the provisions of the third, fourth and eleventh clauses of section five, with the names of the persons or corporations owning the same and the purpose for which it is used, which are exempted from taxation by the provisions of law aforesaid, with a reference to the law by which such exemption is allowed.

SECTION 52. The assessors, or other persons authorized to assess taxes, shall, at the end of said valuation list, subscribe and take the following oath:

We, the assessors (or other persons so authorized, as the case may be,) of do severally and solemnly swear that the foregoing list is a full and true list of the names of all persons known to us, who are liable to taxation in (here insert the name of the city or town,) during the present year, and that the real and personal estate contained in said list, and assessed upon each person in said list, is a full and accurate assessment upon all the property of each person, liable to taxation, at its full and fair cash value, according to our best knowledge and belief.

Failure to take and subscribe the foregoing oath shall not invalidate a tax otherwise legally assessed; but whoever assesses taxes in a town without having taken and subscribed the same shall be punished by a fine of ten dollars.