Rate of Taxation- Continued:

of inheritance tax, 608.

of insurance companies, 521, 523,
524.

of public service companies, 582.
of savings banks, 515.

of trust companies, 582.

Real Estate:

apportionment of taxes on, 309.
collection of tax on by action at law,
343.

collection of tax on by sale, 346.
description of in valuation list, 275.
of deceased person, assessment of,
236.

separate lots separately assessed, 229.
separate valuation of, 275.
situs of, for inheritance tax, 80.
situs of, for property tax, 70.
valuation of, 268.

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

what constitutes, 190.

where and to whom assessed, 226.

Returns Continued:

of foreign corporations, 565.
of income, by individual, 480.
extension of time for filing, 486.
mandamus to compel filing of,

488.

omitted and supplementary, 485
penalty for failure to file, 502.
prepared by commissioner, 484.
of insurance companies, 527.
of public service companies, 574.

of savings banks, of amount of de-
posits, 517.

of taxable property, see Lists
of trust companies, 574.
privacy of, 488.

taxpayer may be compelled to file,
63.

verification of, 486.

Revenue in the Nature of Rent:
defined, 220.

Revenue Stamps:
taxation of, 48.

Revision of Valuation:

of taxable property, 306.

Reward, Unstipulated:

may be paid with public funds,
when, 107.

Rights:

income from sale of, taxable, 456.

Road Tax:

constitutionality of, 10.

Rules and Regulations:
for corporation tax, 572.
for income tax, 493.

Salary:

of assessors, 317.

of assessors subject to trustee proc-
ess when, 317.

of collector, 329.

of deceased employee, payment of,

109.

of United States officer cannot be
taxed by state, 49.

Sale:

of assets of corporation fraudulent,
when, 595.

of commodity by town not a tax, 4.
of goods distrained, 337.

of intangible property, profit from,
taxation of, 455.

conveys a paramount title, 67, 350,
355.

estoppel to contest validity of, 357.
exessiveness of tax does not invali
date, 349.

invalid, bill to set aside, 385.
invalid, reimbursement of purchaser
at, 360.

of parcels of small value, 365.
origin and history of, 321, 346.
publication and posting of notice of,
352.

right of possession under, 356.
title conveyed by, 358.

to city or town when no one bids,
363.

to city or town when purchaser fails
to pay, 363.

to non-resident, 362.

to person assessed operates as pay-
ment, 357.

void, if excessive fees charged, 329.

of betterment assessments, 667.
of inheritance tax, 640.
Sewage Disposal Plant:

payment in lieu of taxes on, 218.
Sewer Assessment:

annual charge for use of sewer, 716.
annual charge for use of sewer not
a tax, 5.

constitutionality of, 122.
determination of method, 717.
extension of time for paying, 718.
fee for use of sewers, 718.
for maintenance of sewers, 122.
for particular sewers, 719.
for sewerage system, 714.
in city of Boston, 711.

Sewer Assessment

levy of, 709.

lien for, 724.

notice of, 710.

on land abutting on more than one
way, 718.

payment for privilege of sewer, 717.
payment of part of cost by town,
719.

time of levy, 710.

under administrative provisions of
betterment laws, 726.

when sewer built by landowner, 719.
Sheriff:

collector may issue warrant to, 340.
fees of, for collecting taxes, 393.
to post list and warrant, 393.

Ships:

see Vessels

Shortage:

of collector, liability for, 326.
Sidewalk Assessments:

constitutionality of, 122, 130.

for cost of removing snow, 727.
in city of Boston, 722.
levy of, 720.

lien for, 724.

under administrative provisions of
betterment law, 726.

Since Deceased:

defined, 469.

Situs:

business, defined, 76.
for excises, 84.

for income taxes, 84.

for inheritance taxes, 80.

of capital employed in business, 74.
of debt, 75, 82.

of easement, 70.

of franchise, 77.

of intangible personal property, 73.
of interstate line, 70.

of loans on insurance policies, 76.
of mill site, 70.

of mortgage, 76, 81.

of property generally, 69.

of property of deceased person, 78,
81.

of property subject to power of
appointment, 83.

of property used in several states,
72.

of railroad rolling stock, 72.

of real estate, 70, 80.

Situs Continued:

of securities, 74, 81.

of stock in corporations, 76, 81, 82.
of stock in real estate trusts, 80.
of tangible personal property, 71.
of trust property, 78.
of vessels, 72.

property having, in other state not
taxable, 41.

state cannot establish, so as to affect
other states, 31.

Sixteenth Amendment:
effect of, 14.

Snow:

assessment of cost of removal, 727.
requiring abutters to remove, 129.
Soldiers and Sailors:

exemptions of, 212.

Sources of Taxable Income:
return of, 485.

Special Assessments and Betterments:
abatement of, petition for, 692.
abatement of, petition for, by estate
of deceased person, 695.
abatement of, right of, as affecting
constitutionality, 127.

action to recover back, 689.

action to recover back, form of
declaration, 775.

appeal to county commissioners, 697.
appeal to superior court, 693.

appeal to superior court, form of,
776.

apportionment of, 700.

apportionment of public burdens
not, 114.

assessment of, 669.

assessment of, by appointive officers
valid, 17.

benefit assessable, 672.

benefit must not be exceeded, 124,

determination of district by legis-
lature, 127.

disproportionate, invalid, 127.
distinguished from set-off of bene-
fits, 673.

encumbrance from, 745.
exemption from, 675.

exemption from in charter, 217.
exemption from, of cemeteries, 207.
extension of time for filing petition
for abatement, 693.

for abatement of nuisances, 129.
for drainage of wet lands, 122, 727,
751.

for exterminating insect pests, 732.
for gas pipes and electric wires, 741.
for laying out, altering or discon-
tinuing public ways, 706.
for private ways, 120, 707.
for relocating public ways, 705.
for reconstructing public works, 123.
for removal of snow from sidewalks,
129, 727.

for roads to swamps and quarries,
753.

for sewer construction, 122, 709.
for sewer maintenance, 122.

for sidewalks, 122, 130, 720.

- for stations for railroads, 120, 122.
for street watering, 122.
general benefit cannot be basis of,
122, 123.

hearing, right to, 128.

improvement must be local, 121.
in city of Boston, 680.
interest upon unpaid, 700.
irregularity invalidating, 690.
jury trial, no right to, 128.
lessee to contribute to, 697.
lien for, duration of, 699.
limited to actual cost, 678.
may be levied years after comple-
tion, 124.

necessity of improvement not open.

129.

on street railway for widening street.
740.

order assessing, form of, 774.
origin and development of, 116.
part of cost may be subject of, 123.
payment gives no right to have im-
provement maintained, 122, 130.
plan and estimate, 681.
procedure in superior court, 696.