Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts

Philip Nichols

Financial Publishing Company, 1913 - 826 pages

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Table of Contents

Index

SECTION	xxxvii

LIMITATIONS UPON THE POWER OF TAXATION SECTION PAGE 1 The Power of Taxation Defined	1

The Divisions of the Power of Taxation	6

The Limitations upon the Power of Taxation	8

Duties on Imports Exports and Tonnage	9

Impairment of the Obligation of Contracts	12

Discrimination against Citizens of other States	15

The Situs of Property for the Purpose of Taxation	17

Disposition of Land Taken or Purchased by City or Town	380

Proceedings if Tax Title Proves Invalid	382

Lien of Cotenants	384

Relief in Equity	385

Remedy at Law	390

Commission of Tax List to Sheriff	391

Restraint of Foreign Corporations and Nonresidents	392

Withholding Money Due Persons Owing Taxes	393

Arbitrary and Oppressive Methods under the Fourteenth Amendment	21

Taxation of the Property and Instrumentalities of the United States	23

Taxation of Interstate Commerce and of Property Engaged Therein	27

Limitations on the Taxing Power in the Constitution of Massachusetts	34

Direct Taxes under the Constitution of Massachusetts	36

Excises under the Constitution of Massachusetts	39

The Public Uses for which Taxes can be Levied	46

The Purposes for which a City or Town may Levy Taxes	57

Arbitrary and Oppressive Provisions under the Constitution of Massachusetts	81

The Origin and Development of Special Assessments	82

The Constitutionality of Special Assessments	86

Special Assessments The Use must be Public	87

Special Assessments The Improvement must be Local	88

The Assessment Limited by the Cost of the Improvement	91

The Assessment must not Exceed the Benefit	93

Special Assessments The Owner is Entitled to a Hearing	100

Assessments under the Police Power	102

Rights of the Owner of Land Assessed	104

CHAPTER II	107

The Election of Assessors	113

Responsibility and Compensation of Assessors	119

Duties of Assessors	121

The Collector of Taxes	125

Deputy Collectors Sheriffs and Constables	130

The Collectors Accounts	132

The Collectors Bond	137

THE ANNUAL DIRECT TAX SECTION PAGE 34 The Origin and Development of the Statutes	143

The Poll Tax	149

What Property is Taxable	156

What is Real Estate for the Purpose of Taxation	158

What Personal Property is Subject to Taxation	161

Exemptions from Taxation	167

Where and to whom Real Estate is Assessed	202

Where and to whom Personal Property is Assessed	211

Merchandise and Stock Used in Business or Manufacture	225

Machinery Employed in Manufacture	231

Horses and Cattle	234

Personal Property Held by Guardians and Trustees	235

Personal Property of Deceased Persons	240

Personal Property of Insoivents and Bankrupts	247

Personal Property of Joint Owners and Partners	248

Conduits Wires Pipes and Poles	252

Ministerial Funds	254

Penalties for Evasion of Taxation	256

Composition of the Annual Tax	259

Notices and Lists	268

The Valuation and Assessment List	280

The Collectors List and Warrant	294

Discount and Interest	298

Omitted Assessments Reassessments and Apportionment	300

CHAPTER IV	310

Duties of CollectorsModes of Collection	311

Notice to Persons Assessed	314

The Charges and Fees	315

Demand	316

Effect of Misnomer	319

Part Payment	320

Statement of Existing Liens	321

Distress	322

Arrest and Imprisonment	327

Collection by Sheriff or Constable	330

Suit by the Collector	332

Collection from the Estates of Deceased Persons Insolvents and Bankrupts	335

Accumulating Fund	339

Sale of Land for Nonpayment of Taxes	340

Extent and Duration of Lien	344

Demand on Mortgagee or at Designated Place	347

Notice of Sale	348

The Sale	351

The Collectors Deed	354

SECTION PAGE 79 Reimbursement of Purchaser at Invalid Sale	358

Statement of Purchasers Residence	361

Purchase by the City or Town	362

Sale of Unimproved Land	364

Taking by City or Town	365

Naming of One Record Owner Sufficient	366

Affidavit as Evidence	367

Redemption from Tax Sale	368

Redemption within Two Years of Actual Notice	371

Redemption by Payment to Collector	374

Payment by Mortgagee or other Person not Owner	376

CHAPTER V	395

Abatement by Assessors Necessity of List	397

Appeal to the County Commissioners	404

Abatement by the County Commissioners	409

Appeal from the County Commissioners	410

Appeal to the Superior Court	411

Incidents of Abatement	416

Action of Contract against the City or Town	418

Action of Contract in Case of Overassessment	421

Action of Contract in Case of Informality	427

Action of Contract in Case of Partial Invalidity	429

Action of Contract Duress and Protest	432

Action of Tort against the City or Town	435

Bill in Equity	436

Action of Tort against the Assessors	439

Action of Tort against the Collector	442

Action of Contract against the Collector	444

Proceedings to Recover Property Sold	445

Petition for Writ of Mandamus	446

Remedies against Taxation for an Illegal Purpose	447

CHAPTER VI	453

The Development of the Franchise Tax	455

Definitions and Returns	457

Rate of Corporate Franchise	467

The Taxation of Savings Banks	479

The Taxation of Trust Companies	491

The Taxation of Foreign Corporations	500

The Taxation of Express Companies	506

Penalties upon Delinquent Corporations	514

Remedies of a Corporation against Excessive or Illegal Local Taxation	523

Exemptions	536

Time when the Tax becomes Payable	543

Date as of when Valuation is Made	549

Inventory and Appraisal	556

Allowance of Probate Accounts	567

Information to be Private	574

Exemptions from Special Assessments	582

Street BettermentsAssessment	589

Street Betterments in the City of Boston	600

SECTION PAGE 164 Assessment of the Cost of Private Ways	606

Park Betterments	608

Park Betterments in the City of Boston	610

Metropolitan Park Betterments	612

Sewer Assessments	615

Assessments for Sewerage System	618

Assessments for the Use of Sewers	620

General Provisions Relating to Sewer Assessments	622

Apportionment and Division of Sewer Assessments	624

Assessments for Private Drains and Sewer Connections	626

Assessments for Drainage of Wet Lands	631

Sewer Assessments in the City of Boston	635

Sidewalk Assessments	640

Sidewalk Assessments in the City of Boston	646

Assessments for Watering Streets	650

Street Watering Assessments in the City of Boston	653

Assessments for Exterminating Insect Pests	654

Recording of Assessments	658

Apportionment of Assessments	660

Settlement and Assumption of Assessments	661

The Collection of Special Assessments	664

Remedies for Excessive or Illegal Assessments	668

Petition for Abatement General Principles	669

Petition for Abatement Particular Cases	673

Petition for Certiorari	675

Action of Contract against the City or Town	679

CHAPTER IX	681

Vendor and Vendee Special Assessments	685

Mortgagor and Mortgagee	687

Lessor and LesseeGeneral Taxes	691

Lessor and Lessee Special Assessments	695

Life Tenant and Remainderman	697

Payment of Anothers Taxes	698

APPENDIX	703

Synopsis of Forms	705

Forms under Chapter II	709

Forms under Chapter IV	721

Forms under Chapter V	741

Forms under Chapter VI	743

Forms under Chapter VII	759

Forms under Chapter VIII	766

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Philip Nichols
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Common terms and phrases

action Allen amended by St amount annual apply appointed assessors Assumpsit authority benefit Berkshire County bonds Brookline certiorari Chapter 490 cities and towns city or town clause collected collector of taxes Commissioners of Boston commonwealth constitution Contract to recover court Cush day of April deed defendant district dollars domicile duties eminent domain enacted Essex County excise exempt from taxation filed foreign corporation franchise Gray Held imposed infra inhabitants intended interest invalid land legislature liable lien Lowell Mass Massachusetts ment Middlesex County mortgage non-resident notice owner paid payment person assessed personal property Petitioner plaintiff poll tax purchaser purpose Railroad re-assessment real estate recover a tax recover back residence Revised Laws selectmen sewer shares special assessment statute Street Commissioners supra tax assessed tax commissioner tax list taxable taxation taxpayers therein thereof tion trustee valid valuation vote warrant Worcester

Bibliographic information

Title	Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts
Author	Philip Nichols
Publisher	Financial Publishing Company, 1913
Original from	Harvard University
Digitized	27 May 2008
Length	826 pages

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