[G. L. c. 65, §§ 33-36 inc. (14) Withholding allowance of final probate account until the tax is paid.16

Recovery of Penalties and Forfeitures

SECTION 34. Penalties and forfeitures incurred under this chapter may be recovered by the state treasurer in an action of contract brought in the name of the commonwealth, or by an information in equity brought in the supreme judicial court by the attorney general at the relation of the state treasurer.

Papers Not Open to Public Inspection

SECTION 35. Papers, copies of papers, affidavits, statements, letters and other information and evidence filed with the commissioner in connection with the assessment of taxes upon legacies and successions, except inventories filed with him under section twentytwo, shall be open only to the inspection of persons charged or likely to become charged with the payment of taxes in the case in which such paper, copy, affidavit, statement, letter or other information or evidence is filed, or their representatives, and to the commissioner, his deputies, assistants and clerks and such other officers of the commonwealth and other persons as may, in the performance of their duties, have occasion to inspect the same for the purpose of assessing or collecting taxes. Nothing in this section shall be construed as limiting the duties imposed upon the commissioner by section three of chapter fifty-eight or as prohibiting the use of such papers, copies, affidavits, statements, letters and other information and evidence in legal proceedings involving the assessment, collection or abatement of taxes.

The Tax Not Retrospective

SECTION 36. This chapter shall apply only to property or interests therein passing or accruing upon the death of persons dying on or after May fourth, nineteen hundred and twenty, and as to all property and interests therein passing or accruing upon the death of persons who have died prior to said date the laws theretofore applicable shall remain in force; but so much of this chapter as relates to property or interests therein passing by deed, grant or gift completed inter vivos in contemplation of death shall apply only to such 16 G. L. c. 65, §23, supra, page 648.

G. L. c. 65, § 36] deeds, grants or gifts made on or after May twenty-seventh, nineteen hundred and twenty.

The original collateral inheritance tax was not enforced against the estates of persons dying before its enactment, and the early modifications of the exemptions based upon the size of the estate or of individual bequests were not retrospective.1 The radical change made in 1902 which postponed the valuation of future estates and the payment of the tax thereon applied however to all cases in which the tax had not been paid. The direct inheritance tax statute of 1907 applied only to the estates of persons dying on or after the date it went into effect, namely, September 1, 1907, and while it repealed all previous statutes relating to the inheritance tax it left them in force so far as they applied to the estates of persons dying before the designated date.3

In 1909 a statute was enacted providing for the application of the direct inheritance tax to the passing of property by the exercise or non-exercise of powers of appointment created prior to September 1, 1907, and this statute in terms repealed so much of the statute of 1907 that provided that that act should not have a retroactive effect as was inconsistent therewith.*

The additional methods for collecting inheritance taxes provided by statute in 1909 and 1910 were in terms made applicable to all unpaid taxes, whether imposed under the provisions of the statute of 1907 or of earlier laws.5

The general increase in rates imposed in 1912 was not retroactive, and applied only to the estates of persons dying after May 29, 1912, and the increase and change in the method of taxation adopted in 1916 applied only to the estates of persons

1 St. 1895, c. 307; Howe v. Howe, 179 Mass. 546 (1901); St. 1901, c. 297. 2 St. 1902, c. 473; Stevens v. Bradford, 185 Mass. 439 (1904); AttorneyGeneral v. Stone, 209 Mass. 186 (1911).

St. 1907, c. 563, §26. The main purpose of this section was to establish a definite line between the cases that should be governed by the new act, and those which would remain subject to the laws previously in force. When an individual prior to 1907 in good faith conveyed property to trustees to pay the income to himself for life and on his death to pay the income to his children and died after 1907 the interest of the children was held not to be subject to the tax. Welch v. Treasurer & Receiver General, 217 Mass. 348 (1914). The statute (St. 1909, c. 268) which placed an adoptive parent upon an equality with a natural parent did not otherwise change the law by making the 1907 statute retroactive. New England Trust Co. v. White, 224 Mass. 332 (1916).

St. 1909, c. 527, §8.

G. L. c. 65, §33, supra, page 657.

6

[G. L. c. 65, § 36 dying after May 25, 1916. The rates of taxation have not been modified since then, except in the case of the temporary additional taxes,' and the new provisions which went into effect on May 4, 1920 were those under which the commonwealth resumed the taxation of the property of non-residents.

8

See G. L. c. 65, §1, supra, page 608.

7 Infra, page 759.

See G. L. c. 65, §1, What Property is Subject to the Tax, supra, page 616.

CHAPTER 66

PUBLIC RECORDS

CHAPTER Sixty-six contains the requirements as to the paper and ink to be used on public records and the custody of such records. The valuation and assessment lists of assessors are public records, and such provisions apply to them."

Commonwealth v. Segee, 218 Mass. 501 (1914).

CHAPTER 70

SCHOOL FUNDS AND OTHER STATE AID FOR PUBLIC SCHOOLS

State Aid from the Income Tax

SECTION 1. The state treasurer shall annually, on or before November fifteenth, pay to the several towns from the proceeds of the tax on incomes, which shall be available therefor without appropriation, the sums required for the purposes of Part I of this chapter, as part reimbursement for salaries paid to teachers, supervisors, principals, assistant superintendents and superintendents for services in the public day schools rendered during the year ending the preceding June thirtieth.

SECTION 2. For each such person employed for full time service for the entire school year, such reimbursement shall be as follows:

(1) Two hundred dollars for every person so employed who received as salary not less than eight hundred and fifty dollars and who is a graduate of an approved normal school or college and had taught on full time at least two years previous to said year or whose preparation and teaching experience are accepted as equivalent.

(2) One hundred and fifty dollars for every person so employed not included in paragraph (1) who received as salary not less than seven hundred and fifty dollars and (a) has satisfactorily completed one year of professional training in an approved normal school or teachers' training school, and had taught on full time at least three years previous to said year; or (b) is a graduate of an approved normal school or college, and had taught on full time for at least one year previous to said year; or (c) whose preparation and teaching experi ence are accepted as equivalent.

(3) One hundred dollars for every person so employed and not included in paragraphs (1) or (2) who received as salary not less than six hundred and fifty dollars.

SECTION 3. For every such person employed for less than full time service for the school year, but otherwise described in the preceding section and receiving a proportionate salary, said reim