Assessors Continued:

-

I cannot add items to list without in-
quiry, 264.

commission of tax list to collector
by, 280.

compensation of, 317.

county commissioners appoint, when,
257.

de facto, acts of, cannot be ques-
tioned, 155.
defined, 139.

details in book to be kept by, 278.
doom of, when no list filed, 266.
duties of, fixed by law, 252.
election of, 150.

election of, cannot be collaterally im-
peached, 348.

enrollment of militia by, 142.
estimate of property by, 266.
failure to act, remedy for, 257.
fixing of tax rate by, 253.
furnishing of blank lists by, 261:
inquiries by, 264.

liability of, for failure to take oath,
157.

liability of, to persons unlawfully
assessed, 314.

liability of, to town for negligence,
157, 317.

listing of voters by, 164.
majority of, may act, 154.

may abate tax of their own motion,
302.

may act notwithstanding death of
one, 154.

may appeal from apportionment of
bank tax, 513.

may apportion town among them-
selves, 252.

may be chosen collector, 151.

may be prosecuted by commissioner,

165.

may include all taxes in one assess-
ment, 256.

may make inquiries of taxpayer, 264.
may make overlay, 255.

may make re-assessment, 306.
must act as board, 252.

not agents of town, 408.

not to abate tax unless list filed,
287.

not to commit tax until collector's
bond approved, 280..

notice of building permits to be
given to, 736.

notice of decision on petition for
abatement, 293.

penalty on, for failing to swear to
valuation, 279.

penalty on, for false entry on tax
list, 165.

penalty on, for false valuation, 156.
penalty on, for making unlawful
agreement, 318.

penalty on, for neglecting to assess
taxes, 319.

penalty on town, for not choosing,
150.

personal liability of, 314.

proof of appointment of, 154.
reassessment of invalid taxes by, 306.
removal of, 154.

return of exempt property by, 313,
314.

salary of, subject to trustce process
when, 317.

selectmen to act as, when, 151.

state, county and town taxes as-
sessed by, 251.

statement of cause of diminished
valuation, 313.

street sprinkling assessments, inclu-
sion of, in warrant, 145.
supervisors of, appointment and
duties, 165.

term of, 154.

to apportion tax on request, 309.
to deposit tax list for public in-
spection, 271.

to deposit valuation with commis-
sioner, 279.

to determine value of bank stock,
506.

to give certificate of abatement, 301.
to give certificate of exemption from
bank stock tax, 515.

to re-assess when tax title proves
invalid, 390.

to receive lists as true, 264.
to require oath by taxpayer, 261.

Assessors Continued:

to report omitted assessments, 278.
to sign tax warrant, 281.
vacancy in, 154.

valuation list of, 271.
Assignee:

for creditors, collection of tax from,
322, 345.

for creditors, liability for income
tax, 475.

of lease, bound by covenant to pay
tax, 234.

Assistant Assessors:
appointment of, 155.

election of, 150.

Associations:

of employees, exempt from taxation,
204.

with transferable shares, see Unin-
corporated Associations.

Auditing:

of municipal accounts, assessment of
expense of, 162.

Bad Debts:

deduction of, from income, 462.
Bank:

co-operative, see Co-operative Banks
deposits, situs of, 77.

deposits, tax on an excise, 14.
early methods of taxing, 505.
exemption of, in charter, a contract,
27.

national, see National Banks.
not a business corporation, 534.
notes, situs of, for taxation, 76.
notes, tax on, 8.

savings, see Savings Banks.
state, taxation of, 506.

See also Trust Companies.
Bankruptcy:

collection of taxes, in case of, 346.
discharge in, does not release tax,
346.

of collector, does not discharge de-
falcation, 397.

proof of taxes in, 323.

trustee in, liability to income tax,
475.

trustee in, liable to taxation by
state, 50.

Beet Sugar:

former exemption of, 92.

Beneficiary:

claim of exemption for, by trustee,
474.

collector's, form of, 766.

collector's, liability on, 326.

interest on, liability to income tax,
437.

liability to inheritance tax, 617.
liability to seizure on distress, 336.
municipal, exempt from taxation,
when, 213.

secured by mortgage, taxation of,
231.

serial, taxation to provide for pay-
ment of, 142.

situs of, for purposes of inheritance
taxes, 82.

situs of, for purposes of local tax, 76.
state, taxation of, 24, 213.

tax exempt in one state taxable in
another, 31.

taxation of, 192, 437.

Bridges:

cost of, may be imposed on specified
towns, 117.

interstate, taxable as property, 43.
Brokers:

duties of, as to stock transfer tax,
603.

interest deduction from income tax,
447.

taxation of, on securities held on
margin, 446.

Brown-Tail Moths:

assessment for exterminating, 732.
Buildings:

bank, taxable as real estate, 511, 517
constitute real estate for taxation
purposes, 190.

erected by lessee, taxation of, 235.
erection of, in park, after better-
ments assessed, 131.

notice to assessors of new, 736.
obligation of lessee to pay taxes on,
235.

separate valuation of, for statistical
purposes, 276.

valuation of, 268.

Burden of Proof:

on one claiming change of domicile,
223.

on petitioner for abatement of spe-
cial assessment, 694.

Burial Grounds, see Cemeteries.
Business:

corporations, see Corporations.
defined, 453.

doing, defined, 550.

expenses of, what constitutes, 459.
income, determination of, 458.
income, taxation of, 451.

place of, what constitutes, 36.
situs, of intangible property, 76.
Canal:

toll for use of, not tax on interstate
commerce, 34.

Capital:

distinguished from income, 434.
distribution of, not taxable as in-

come, 446.

employed in business, situs of, 74.
tax on, an excise, 14.

Carriages:

tax on, not a direct tax, 13.
Cemeteries:

exemption of, from special assess-
ment, 675.

exemption of, from taxation, 206.
Certificate:

of abatement, 301.

of abatement, form of, 766.
of payment to collector, 377.

of payment to collector, form of,
768.

of redemption, form of, 424.

Certiorari:

answer or return, form of, 775.
procedure in, 687.

to correct errors of county commis-
sioners, 296.

to quash betterment assessments,
687.

to quash betterment assessments,
form of petition, 774.

to quash refusal of assessors to abate
a tax, 298.

Charges of Imprisonment:
what constitute, 340.

Charitable Institutions:

bequests to, exempt from inherit-
ance tax, 619.

exemption of, from taxation, 197.
exemption of, in charter a contract,

27.

liability of, to betterment assess-
ments, 675.

Charitable Institutions - Continued:
obligation of, to bring in lists, 258.
refund to, of national bank stock
tax, 515.

Collection Continued:
by suit, 342.

by withholding money due taxpayer,

395.

due process of law in, 66.

effect of change of statutes respect-
ing, 68.

from estates of deceased persons,
344.

from insolvent estates of deceased
persons, 748.

from receivers, 749.

from trustees in bankruptcy, 346.
of betterment assessments, 684.
of business corporation taxes, 572.
of corporate franchise taxes, 594.
of income taxes, 493.

of inheritance taxes, 656, 657.
of insurance company taxes, 528.
of national bank stock taxes, 511.
of stock transfer taxes, 603.

of taxes assessed after sale or taking,
373.

may serve summons, 332.

may take land for non-payment of
tax, 365.

penalties for violation of duties by,
412.

proceedings by, if tax title invalid,
390.

proof of election of, 151.
protected by warrant, 397.
removal of, 399.

return of goods distrained by, 336.
temporary, appointment of, 159.
to accept partial payments, 333.
to give certificate of payment, 370.
to furnish statement of existing
liens, 334.

to notify assessors of uncollectible
taxes, 302.

to pay over taxes collected, 321.
to purchase for town, when, 363.
to send out tax bills, 323.

to surrender books on resignation,
325.

warrant of, form of, 762, 764.

College:

exemption of property of, 200.
public aid to, constitutionality of,
110.

Colonial Laws:

abatement of taxes under, 285.
appointment of assessors under, 151.
assessment of taxes under, 183.
collection of taxes under, 321 .
collectors of taxes under, 158.
exemptions under, 194.
income taxes under, 452.
poll taxes under, 186.

proportional taxation under, 87.
valuation under, 87.

Commercial Traveller:

taxation of, under state authority,
35.

Commissioner of Corporations and

Taxation:

abatement of taxes on worthless
land, 302.

annual reports of, 182.

application for appointment of ad-
ministrator by, 747.

apportionment of state tax by, 167.
determination of distributions by,
179.

duties of, 140.

establishment of office of, 141
forwarding of information to local
assessors by, 167.

notice of declarations of trust to,
144.

to give notice of requirements of
income tax law, 484.

to prepare income tax returns, 484.
to prepare lists of taxable property,
166.

to prepare regulations for corpora-
tion tax, 572.

to prepare regulations for income
tax, 493.

supervision of local taxation by, 165.
Commodity:

what constitutes, 97.

Commonwealth:

bonds of, exempt from taxation,
213, 440.

property of, exempt from taxation,
196.

taxation of buildings on land of, 226.
Commutation Tax:

on street railways, 584.
Compromise:

of inheritance tax, commissioner
may make, 640.

of will does not affect inheritance
tax, 614.

Conduits, Underground:
taxation of, 246.

value of, deducted from corporate
franchise, 539, 578.

Conservation:

of natural resources as public use,
111.

Conservators:

application of income tax to, 475.
Consolidation of Corporations:

as affecting exemption, 28.

as affecting tax on capital stock, 37.