The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030536662 Cornell University Library JS431 .G23 olin 3 1924 030 536 662 TOWN LAW A DIGEST OF STATUTES AND DECISIONS CONCERNING TOWNS AND TOWN OFFICERS BY JAMES S. GARLAND OF THE MASSACHUSETTS BAR. !Municipal institutions constitute the strength of free nations. Town meetings are to liberty what primary schools are to science; they bring- it within the people's reach, they teach men how to use and how to enjoy it, A nation may establish a free government, but witiiout municipal institutions, it cannot have the spirit of liberty. De Tocqueville. THE BOSTON BOOK COMPANY BOSTON, MASS. 1906 Copyright, 1906 By JAMES S. GARLAND PREFACE The aim of the author of the present work has been to present as succinctly as possible, consistent with clearness and accuracy, the law of the different states of New England in relation to towns and town government. By reason of the great mass of statutes, it seemed necessary to group the provisions of the law around the titles of the officers of the town, in order to make them more easily accessible to the reader, as well as to bring the matter within the compass of a single volume. An alphabetical arrangement of the different officers has been adopted, and they are presented successively in that manner. The alphabetical order of sub-topics has been followed also as far as was deemed expedient, and wherever the logical connection of the statutes has not forbidden it. Each state has been considered by itself, the arrangement of the states being determined, with the exception of Massachusetts, by their customary geographical order. A short introduction, prefixed to the statutes of each state, discusses, briefly, some of the peculiarities pf its municipal system. The laws which apply only to cities have been almost wholly ignored, it having been necessary to exclude from consideration everything that does not strictly relate to towns and town officers. Eees and penalties for the most part have also been left out, in the interest of brevity. Eor the same reason, no forms have been included, although many are embodied in the statutes of the dif- ferent states. It is believed that the decisions cited, of which there are more than three thousand five hundred in the book, cover the most important legal questions upon town law that have been before the courts of last resort of JSTew England for adjudication. They have been brought down so as to include the cases contained in the latest volumes of reports, and, in arranging them, precedence in time has been the guide. IV PEEFACE. The most recent enactments of the legislatures of the several states have heen incorporated with the statutes of the states. The author has used the latest revisions, including The Eevised Laws of Massachusetts, 1902, The Eevised Statutes of Maine, 1903, The Public Statutes and Session Laws of New Hampshire, 1901, The Vermont Statutes, 1894, The General Laws of Rhode Island, 1896, The General Statutes of Connecticut, 1902. In the general introduction, a sketch is given of the more im- portant features of town administration and a brief summary of the duties of the leading officers. This is preceded by a glance at the history and development of local government in New England, an attractive field of inquiry which deserves a more thorough and comprehensive investigation than it has yet received. The author is conscious of the defects and short-comings of his book; but if it proves to be of service to those excellent public servants, whose labors are so poorly paid and often so little ap- preciated, as well as to their legal advisers, he will feel well repaid for the long and arduous labor which he has given to its preparation. CoJS-coED, Mass., July 21, 1906. James S. Gaelabtd. CONTENTS Preface iii, iv Index vil Introduction 1-83 Massachusetts Statutes Mass. 1-158 Maine Statutes Me. 1-151 New Hampshire Statutes N. H. 1-llG Vermont Statutes Vt. l-140i Rhode Island Statutes E. I. 1-127 Connecticut Statutes Conn, l-llft V INDEX. PAGE. Adams, Charles F 1-4, 47 Adams, Herbeit B 3, 7, 43 Adams, Samuel 46, 47 Andros, Sir Edmund 58 Apprentices bound Mass. 109; Me. 93; Vt. 76, 98; Conn. 59 Appropriations, town 27, 28 Aroostook county Me. 1 Arrest without warrant. .Mass. 57; Me. 47; Vt. 23; R. I. 35; Conn. 32, 33 fighting R. I. 35, 120 stealing fruit or vegetables R. I. 36, 120 tramps R. I. 37, 39; Conn. 33, 34 Assessment of Taxes, in general Me. 1, 8-10; R. I. 17 abatements Mass. 7-9; Me. 10, 11; N". H. 83; Vt. 47; Conni 20-22, 98 abatement, claims for Mass. 43 abstract sworn to Conn. 1 1 accounts of taxpayers not binding on assessors R. I. 24 verified R. I. 17 aggregates returned to Secretary of Commonwealth Mass. 10 amount of Mass. 10 another state, property in Conn. 17 apportionment, certificates Mass. 10 bank shares Mass. 10-12; Me. 10 bank stockholders, list furnished by cashier R. I. 17 non-resident, bank notified R. I. 18 boats N. H. 74 corporate property, how assessed Conn. 17, 18 returned to tax commissioner Mass. 12 deceased person's estate liable Vt. 20 real estate of Mass. 32 ; Conn. 19 delinquents, examination of Conn. 9 discounts allowed Mass. 12 doomage 77 ; N. H. 70 error does not avoid Me. 13 executor, last assessment governs Mass. 13 exemptions 31-34; Mass. 13-19; Me. 15-17; N. H. 84, 85; R. I. 18, 19, 26; Conn. 11-15 church property Conn. 15 college property Conn. 14, 15 list filed Conn. 14 tree plantations Mass. 19; Conn. 15, 16 vll viii Index. Assessment of Taxes — Continued: exemptions — Continued : PAGE. rebates on tree plantations N. H. 85 water supply, land taken for Conn. 15 filed with town clerk R. I. J7 fire districts Mass. 19 fire enginemen, lists certified Mass. 19 floating timber, logs, etc N. H. 74 guardians' and conservators' returns Conn. 19 highways, benefits added R. I. 19 illegal, when partly valid Mass. 20 insane persons, property of N. H. 7S insolvent debtors' estates Conn. 19 itinerant vendors, valuation certificate Mass. 20 inventories, distributed, returned N. H. 75, 76; Vt. 129 invoices, oath to N. H. 79 record of N. H. 81 of town returned to Secretary of State , . . . . N. H. 88 landowners or tenants, either liable Me. 18 land taken by a town Mass. 20 life tenant; tenant for years Conn. 19 lists entered in books '. . Mass. 39 list of taxable property made R. I. 19 live stock liable Mass. 43 manufacturing corporations R. I. 19, 20 married women Conn. 7 ministerial funds Mass. 22 mortgaged lands, returns of Mass. 22 neglect to return list; penalty Conn. non-residents, list of, to collector N. H. 79 separate arrangement of lists Conn. 10 notice to taxpayers Mass. 23; R. I. 20; Conn. 7 omitted assessments Mass. 23 ; Conn. 9 overlay Mass. 24 ; Me. 17, 20 partners, how taxed Mass. 24 perfected lists, and abstract, lodged with town clerk Conn. 10 personal estate Mass. 25-30; Me. 20-22; N. H. 72-74; R. I. 21-23 Conn. 16, 17 information as to Mass. 30 mortgaged or pledged Mass. 30 where taxed; exceptions Me. 22-25 platted streets, costs, how assessed R. I. 23 portable mills N. H. 74 railroad companies, dwelling-houses Conn. 16 real estate Mass. 33; Me. 26, 27; N. H. 71, 72; R. I. 25, 26 Conn. 7, 16 divided after assessment Mass. 33 mortgages of Mass. 34, 35 reassessment Mass. 36 record of Me. 27 school taxes, notice of R. I. 20 Index. ix Assessment of Taxes — Continued: page. sewer assessments Mass. 37 ships and vessels Mass. 19 state, county, and town taxes Mass. 38; R. I. 2& state tax, penalty for neglect to assess E. I. 21 street railways, excise taxes ; returns Mass. 37 street sprinkling taxes Mass. & stud-horses and jackasses N. H. 78. swamp lands Mass. 22 taxpayers' lists Mass. 20-22; Me. 6, 7; Conn. 7-11 trust property Mass. 38; Conn. 18, 19 valuations every ten years Mass. 39 how made Mass. 38, 39; R. I. 27j Conn. 17 watch districts Mass. 39 when, where, and to whom N. H. 89 wrong person assessed N. H. 82 Assessors of Taxes, election 77; Mass. 6; Me. 4; N. H. 1, 6; R. I. 16, 17 Conn. ft compensation Mass. 6; K. I. 18; Conn. 6 responsibility, limit of Mass. 3G school returns Me. 28 selectmen to be Me. 5 state assessors Me. 28, 29 tax commissioner, returns to Mass. 18 valuation-books, copies returned to Secretary of the Common- wealth Mass. 38 voters' lists prepared by Me. 29 warrants • Mass. 39; Me. 29, 30 Attachments, of personal property Mass. 143; Me. 131; Vt. 114, 115 Conn. 104 real estate N. H. 101; Vt. 116; Conn. 105 service of Me„ 49 Auctioneers, election; regulation of R. I. 27, 83 bond, copy transmitted to general treasurer R. I. 122 licenses granted Mass. 109; Me. 93, 94; Vt. 76, 116; Conn. 59 Auditors, election; duties Mass. 40; Me. 30; N. H. 6; Vt. 6; Conn. 103 Australian System of Voting 65, 71 Automobiles, regulated Mass. 110; Me. 116; N. H. 47 Ballot Clerks, appointed; duties Me. 30 Ballot, Secret, adoption of K. I. 10, 11, 73 Bark Measurers, election Me. 31 Bastards Mass. 71 ; Me. 60, 66, 67; Vt. 57-59; R. I. 49, 50 See " Overseers of the Poor," passim. Bastardy Cases, arrest ; prosecution N. H. 14, 47 ; Conn. 59 Bicycle Permits, granted N. H. 47; Conn. 60 Billiard Tables. See "Bowling Alleys." Board of Admission of Electors, constituted; proceedings Conn. 1, 64, 65 106, 10" Board of Canvassers 65; K. I. 6, 7, 10, 85-89 X Index. PAGE. Board of Civil Authority, how constituted; duties Vt. 7, 8, 28 uheck- lists, revision of Vt. 7 elections, count and canvass votes at Vt. 7 freemen, approbation of Vt. 7 jurors nominated Vt. 7 meetings called Vt. 117 polling-places located and equipped Vt. 8 Board of Equalization, changes made by, noted Conn. 110 Board of Relief, election; meetings Conn. 20 appeals from Conn. 20, 22 reductions Conn. 21, 22, 93 Bodey of Libertyes 50; IMass. 2 ; R. I. 2 Bonds, Municipal, definition; power to issue Vt. 106, 109; N. H. 25 refunding Vt. 109, 132 registered „ N. H. 112 Boroughs, incorporated; ofBcers 22; Conn. 3, 4, 22 Boston, charter obtained 10, 11 early 50, 51 ; Mass. 2 selectmen 51, 52 Bounties, paid Me. 14tt Bowling Alleys, etc., licenses; tax Mass. 110; Me. 94; N. H. 69 Vt. 70, 77; R. I. 84, 85 Box-tenders, appointed Conn. 46 Bread, assize of R. I. S5 Bribery, debars from voting and holding office 71 Brookline 12, 13 ; Mass. 3 referendum -. . 13; Mass. 3, 4 Blown University, exempted from taxation 34; R. I. 18 Buildings' Inspectors, appointment ; duties. See " Selectmen " . . . . Mass. ; Me.; N. H. 6; R. I. 27 Burial Agent, appointment R. I. 27 Burial Permits, issued Mass. 145 ; R. I. 85 Burying-grounds Mass. Ill, 153; Me. 31, 95; N. H. 48, 49; Vt. 78, 79, 131 R. 1.85; Conn. 60 By-laws 28, 29 Cambridge (Newtowne) 4, 14, 57 Cattle Diseases, protection agcjnst Me. 95; R. I. 89 Cattle Marks 7 Cattle Weighers, appointment; duties R. I. 28 Caucuses and Primaries 66-70; Mass. 40, 41; N. H. 7, 8; Conn. 22, 23 polling-places for Mass. Ill Cemeteries. See " Burying-grounds." Cemetery Commissioners, election; powers Vt. 8 Change, tendencies to 10 Channing, Edward A 1^ 3 Charlestown 16 Check-lists. See "Assessors of Taxes;" "Elections;" "Selectmen;" " Su- pervisors of the Check-list," and " Town Clerk." for additional polling-places furnished Vt. 117, 122 Index. XI PAGE. Cheever, Ezekiel 37 Children, Adoption of Conn. 58 diseased, homes for Conn. 60 Church, relations to the town 2, 7, 8 Circuses and Menageries, permits for, granted Vt. 79 Citizens. See " Voters," passim. City and Town, relations 19-21 ; Mass. 2; Conn. 3 City, incorporation of 19, 20 Clerk. See " Town Clerk," passim. Coal Weighers, appointed; duties Me. 96; R. I. 28 Coasting, regulated Me. 96; Vt. 80; Conn. 60 •Coddington, William 58 Collector of Taxes, election; duties 70, 78; Me. 31; N. H. 8, 88; Vt. 9 R. I. 28, 29; Conn. 23, 24 absentees, proceedings against R. I. 29 accounts Mass. 43 ; Me. 33 accumulating fund, trustee ; suit against Mass. 54 application of tax Vt. 15 apportionment, separate payments Mass. 43 arrest of taxpayer Mass. 44; N. H. 10; Conn. 27 auditor, state, receipt to Vt. 15 authority delegated Vt. 15 bond Mass. 42; Me. 31, 32, 132; N. H. 8; Vt. 9, 80; R. I. 28; Conn. 24 books and accounts Mass. 44 ■compensation Me. 33; N. H. 9; Vt. 10; R. I. 29 complete collection of predecessor N. H. 14; Vt. 12 constables, powers of, have N. H. 8 constables as collectors Mass. 45 corporation property liable to seizure N. H. 12 corporate shares, seizure of Mass. 45 county taxes, how collected Me. 34 credits to Mass. 45 death or removal, proceedings following Vt. 11 deceased, list of, to successor Mass. 43 delinquent, proceedings against Me. 35, 36; Vt. 13, 14, 15, 80 R. I. 29; Conn. 25 demand before levy; arrest; sale Mass. 45; Conn. 27 demand of non-resident by letter Vt. 16; Conn. 27 -deputies, appointment ; powers N. H. 9 discounts on taxes prepaid Mass. 46 erroneous name in tax bill Mass. 46 extent against N. H. 88 fees forfeited, when Conn. 30 foreclosure for taxes, suits by Conn. 28 iire districts, powers in Mass. 47 forfeitures for neglect of duty Conn. 24, 25 growing wood, may sell R. I. 33 imprisonment of debtor Mass. 44; Me. 37, 38; Vt. 17 xii Index. Collector of Taxes — Continued: page. indemnification for damages sustained Vt. 1 1 itinerant vendor's license Me. 3& land, taking of Mass. 54; Vt. 19' liability for official acts N. H. 10; Vt. 10, 11 military taxes, powers Conn. i27 mistakes reported to town clerk Conn. 25 mortgagees, collection from Mass. 47 notice to R. I. 30; Conn. 29 new collector appointed, when Conn. 25 non-residents' estates, distrained Me. 39 paid by commissions when, powers of Conn. 26- payment in part Mass. 48 to treasurer, monthly N. H. Ill; Conn. 30 personal property, follow E. I. 30' sales of R. I. 30, 31 personal or real estate, collect from either R. I. 31 poll taxes, powers in ease of R. I. 32; Conn. 27 poor debtor's oath taken Conn. 30' reassessed taxes, how collected Mass. 49' redemption Mass. 52; Vt. 19, 120 removal from office E. I. 33 ; Conn. 25 reversionary interest sold Vt. 20 salaried, when, powers of Conm. 23 sales of real estate Mass. 49^52; Me. 39-42; N. H. 12, 13; Vt. 18-20 R. I. 33; Conn. 28, 29' advertisement of. . . Mass. 49; Me. 39, 40; Vt. 18, 130; R. I. 33; Conn. 28- land bid in for the town Me. 120 sewer taxes, collection of Mass. 53 sheriff to act as Me. 42, state taxes Me. 42; R. I. 34 suits by Mass. 54; Me. 42-44; N. H. 89; R. I. 32; Conn. 28, 30i tax bill, time limit for collection Vt. 21 tax book open to inspection Conn. 25. taxpayers, delinquent, trustee process against Vt. 21 list of, furnished to electors R. I. 30 notice to Mass. 47; Vt. 20; R. I. 30; Conn. 26, 27 return of, to canvassers Il_ I_ 34 town pays tax, when Me. 44 treasurer eligible, when jyfg ^g uncollectible taxes Mass 43 unimproved land j^ass. 53 unorganized towns and gores, collectors appointed yt. 22 unredeemed land conveyed yx n^ sale for the town '{/^^^^ 52 vacancy, in case of, duties yx ,„ appointment to fill N H <> warrants Mass. 54, 55 ; Me. 45 ; N. H. 82 ; R. I. 34 copy recorded '. . Vt 22; ^° J^"^'^ .'.'.'.'.IS. h! 1L XJSUEX. Xlll PAGE. Commoneis, Old C Common Fields, lands 5-7; Me. 132; Conn. 61, 112 Common, Public 43, 44 Concord, Mass 45 Conservators, appointment of Conn. 61 Constables, election, appointment 70, 79-S2; Mass. 55, 50, 111; Me. 46, 90 N. H. 14; Vt. 23, 80; R. I. 34; Conn. 30, 31, 62, 101 attorney cannot be Me. 48 bond Mass. 56; Me. 46; N. H. 14; Vt. 23; R. I. 35; Conn. 31 bribery punished Me. 48 ; R. I. 35 Bristol, serve on islands Me. 48 collector of taxes, act as Mass. 56, 59; Me. 52; Vt. 24; Conn. 33 courts, service in Mass. 58; Me. 52; N. H. 15; Vt. 24; Conn. 33 cruelty to animals; powers Me. 48, 49; N. H. 14; Vt. 24; R. I. 35 disqualifications Vt. 25 dogs, list of owners made R. I. 38 duties and powers in general Mass. 56, 57; Me. 46, 59; Conn. 31, 32 elections, preside at Vt. 24 service at Mass. 58 fish and game wardens Mass. 58 ; Me. 49 gambling, enforce laws against Me. 49 health officers, assist Me. 49 ineligibles Mass. 55; Conn. 31 intoxicating liquors, enforce laws relating to R. I. 38 execute search warrants for Mass. 58; Vt. 24 jurisdiction Mass. 57, 59; Me. 46; Vt. 25, 26 jurors, notices, venires Mass. 58; Me. 50; R. I. 36, 120, 121 keeper, may appoint Mass. 59 liquor cases, prosecute Me. 50 loiterers, disperse Conn. 33 oath of office; record Mass. 56; Vt. 23; Conn. 31 oyster fisheries, trespassers, arrest R. I. 36 pauper, removal of, powers R. I. 36 penalties for neglect of duty Mass. 60 police, state, members of R. I. 36 precepts, service Me. 53 processes, service Vt. 25 ; R. I. 37 rioters, disperse Me. 51; Vt. 25; R. I. 37; Conn. 33 special, appointed; duties Mass. Ill; Me. 52; Vt. 23; R. I. 7, 38, 39 town meetings, preserve order at N. H. 15 warrants for, serve Me. 52 ; N. H. 15 ; Vt. 25 ; R. I. 37 town officers, summons Mass. 150; Me. 52; N. H. 15 truant officers, act as Vt. 26 warrants, service Mass. 59; Me. 48, 52, 53 writs, service Me. 53; N. H. 16; R. I. 37 Contagious Diseases, prevention of Mass. Ill; Me. 96; N. H. 69; Vt. 96 R. I. 107, 108; Conn. 62 Cooley, Thomas M., views of 1'' Corders of Wood, election ; duties 1^- I- 33 XIV Indes. PAGE. Coroners; election; duties R. I. 39 Corporations, articles of association, recorded Vt. 114; R. I. 70 certificates of capital stock, recorded Vt. 119; R. I. 70; Conn. 106 minor 21-2i Correction, house of Me. 60, 61 Cotton, John 56 Cotton Weighers, election; duties R. I. 39, 40 Counterfeits, seizure of Vt. 24; R. I. 35 Counties, relations of towns 14, 15 County System in Virginia 83 Cow Pastures, Early 5-7 Cullers of Hoops and Staves, election; duties N. H. 16 Cavis, WilUam T 50 Debt, town, limits 30, 31 refunding 31 Dedham 47 Deeds, record and index Mass. 146; Vt. 114, 119, 120; R. I. 70 Conn. 105, 106, 113, 114 Deputies, Instructions to 47 Detectives' Licenses R. I. 90 Distress Mass. 46; Me. 36; N. H. 11, 12; Vt. 16, 17; R. I. 29 Dogs, licenses issued Mass. 145; Me. 133; N. H. 102, 106; Vt. 120, 121 R. I. 15, 71 ; Conn. 106 killed Mass. 58; Me. 97; N. H. 14, 15; Vt. 24; R. T. 38; Conn. 33 See "Constables;" "Selectmen;" "Town Council;" passim. Dorchester 16, 49, 57; Mass. 1 Doyle, J. A 4 Drains, laid out, etc Mass. 121, 122; Me. 97-100; Vt. 81, 82, 121 Driftways, lay out; payment for R. I. 6, 91, 96, 123 Duelling, debars from right to vote and hold office 70, 71; Conn. 34 Eaton, Amasa M 17 Elections, ballots, disposition of N. H. 103 ; R. I. 72, 73 ballots prepared and distributed Me. 133, 134; N. H. 102, 103; Vt. 121 R. I. 72 ballots, preservation of N. H. 104 ballot-boxes provided N. H. 51; R. I. 72; Conn. 102 bribery, laws against, posted up N. H. 51 candidates, lists prepared H. j. 74 canvass of votes; returns Mass. 114, 115; N. H. 51 certificates furnished Vt. 122 ■ R. I. 74 cheek-lists prepared Me. 101, 102; Vt. 82 conduct of Me. 100, 101; N. H. 51 officers appointed Mass. 113, 114; N. H. 51 polling-districts designated Mass. 112 • Me. 101 polling-places designated Mass. 113; Vt. 24, 100; Conn. 102 returns of votes N. H. 103, 104; Conn. 109 senators and representatives, votes for, counted R. I. 91 supplies furnished R. I. 75 JLWDEX. XV Elections — Continued : page.. names of town officers elect, returned to Secretary of State Conn. 109^ votes checked Vt. 121, 122 voting, method of N. H. 104 warnings, posted; recorded Vt. 83 Electorate, deterioration of 10' Electors. See " Voters," passim. Electors' Meetings, ballot-box, sealed, preserved Conn. 109- envelopes; sealing stamps; delivered Conn. 107, 108 warnings 53; Conn. 108 Electric Lines, private Mass. 115, 132 Elevators and Hoistways, rules for construction R. I. 91 Engines, stationary or gas, licensed Me. 118 steam, inspection of Vt. 106 Engine Men Me. 53, 54 Escheats, petition for Vt. 83 Exhibitions, theatrical, etc., licensed Mass. 132; Me. 114; N. H. 68 R. 1. 91, 116; Conn. 65 Explosives, manufacture or sale, permits for R. I. 92; Conn. 110- Extents. See "Collector of Taxes;" " Town Treasurer," jjassim. Factory bells, whistles, etc Mass. 115 ; Vt. 76 Fences, agreements and decisions recorded and indexed Vt. 123 legal, determined; division; repairs, etc Conn. 66-68 winter, railroad, etc Vt. 83, 84, 123 Fence Viewers, election; duties. .. Mass. 60; Me. 54; N. H. 16-19; Vt. 26, 27 R. I. 40; Conn. 35 Ferries, established ; ferrymen Vt. 83, 84 Field Drivers, election; duties . 79; Mass. 61; R. I. 40 Fire, damages, appraisal of N. H. 52' Fire Department, established Mass. 116 Fire Districts, established; officers; powers Vt. 4, 5, 27 Fire Engineers. See '" Firewards;" "Fire Districts;" "Selectmen," Mass. Fires, forest, warnings set up Me. 104 prevention of Mass. 61; Me. 55, 56, 115, 116; Vt. 85; Conn. 65 records and returns N. H. 105 Fire-proof safes, vaults, etc., provided. . . . Mass. 116; N. H. 67; Conn. 65, 116 Fire Marshals, election R. I. 40 See " Selectmen," Conn. Fire and Sewer Districts, established Conn. 68 Firewards, election; duties Mass. 61, 62, 116; Me. 56; N. H. 19, 20 Fireworks, license Mass. 117; Me. 104; R. I. 92 First Selectman, election; bond Conn. 1, 56- Fish and Game Wardens, appointed Vt. 85 See " Constables," Mass., Me. Fishing Devices, affidavits concerning Vt. 123 Fish Inspectors, appointment Me. 56' Fish Packers, election R. I. 55 Flag, display on schoolhouses 40, 41; Mass. 100; N. H. 39; R. I. OQ-^ Conn. 93' Flour Inspectors, appointed; duties Me. 134; Vt. 28 xvi Index. PAGE. Tolk-mote 2, 20 Free PubUc Libraries, established 41; Mass. 67, 68; Me. 57; Vt. 30 R. I. 44, 45; Conn. 38, 39 information returned to state librarian N. H. 106 state support of Me. 105 furnaces, iron, glass; licensed Mass. 117 future Earnings, assignment of Mass. 145; N. H. 101; Conn. 105 Gambling laws enforced Me. 105 ■Garbage contracts, authorized Mass. 117 Gas and Electric Companies, licenses Me. 105, 106; N. H. 46, 47 Gas and Electrical Commissioners, appointed Conn. 2, 68 Gaugers of Casks, election; duties E. I. 41 Gifts to towns, acceptance of Me. 106 Glanders, prevention of Vt. 85 Grand Jurors, election; duties 82; Vt. 28; Conn. 35 complaints of violations of by-laws Conn. 36 inquests of offenses Conn. 35 Green, John Richard 1 Guide-posts erected Me. 106; Vt. 85; R. I. 92, 93; Conn. 69 Gunpowder, storage and transportation of N. H. 53 Hartford 17, 56 Harvard College 36 Hatfield 4, 5, 43 Hawkers and peddlers, licenses N. H. 53, 112 Hay, Straw, Inspectors; weighers Mass. ] 18; N. H. 20 Health Boards, election; appointment; duties. .Mass. 62; Me. 57; N. H. 20 Vt. 29; R. I. 93, 111-113 Health Officers, appointed; duties Vt. 28; R. I. 95; Conn. 36 quarantine, have charge of Conn. 36 37 reports, annual Conn. 37 Health, public 45, 45 Hides and Leather Inspectors, election; duties R. I. 41 Highways, public 41-43; N. H. 54; R, I. 2 See " Ways" passim. Highway Agents, election; duties N. H. 21, 22 Highways and county bridges Mass. 118 Highway Surveyors, election; duties. .Mass. 63; N. H. 98, 99; K. I. 41, 42, 103 accounts jjlasg' gs appropriations Ijlagg gg bond ; tools ; materials, &c N. H. 99 100 • R. I. 43 compensation jj I 42 jqS ■curb stones, cost assessed jl j 42 districts assigned Mass. 64; N. H. 99; R. I. 103 fences, not removed when Mass 66 obstructions in ways Mass. 65; N. H. 100 removal of R I 43 snow, removal of jj j > , trees, trimming R 1 43 "vvall or fence, not undermine jj j ,j -nvatercourses changed Mass. 66; R. l! 44 Xi-HJjjiiii.. XVll PAGE. Hooker, Thomas 56, 57 Horse keeping, licenses for Mass. 119 Hosmer, James K 46, 47 Hospitals, contracts with N. H. 112 Huntington School fund, report state of Vt. 133 Hutchinson, Thomas 37 ni-fame, houses of Me. 50, 61, 62, 108; R. I. 35, 49, 84, 119 Illinois, Town System in 83 Independence, claims to 17, 18 Innholders' Licenses granted; bond Mass. 119; Me. 108, 134, 148 Vt. 96, 97, 123 Inquests on the dead Vt. 97 Insane, guardians for Me. 109; Vt. 97 Insane Hospital, commitments to Me. 108, 109; Conn. 76 Instruction sheets prepared R. I. 74 Intelligence offices, licensed Mass. 119; Me. 109, 110; N. H. 63; R. I. 109 Intoxicating Liquors N. H. 2; Vt. 29; Conn. 37; R. I. 7 See "Selectmen;" "Town Clerk;" "Town Council;" and "Town Treas- urer," passim. agents appointed N. H. 96 laws enforced Mass. 118, 120, 121; Me. 110, 111; N. H. 69; R. I. 109 Conn. 77 licenses Mass. 67, 147, 154; Conn. 37, 38, 112 vote on question R. I. 78 Itinerant Vendors' licenses. .Mass. 146; Me. 148; Vt. 97, 123, 124; R. I. 76 Conn. 110 Junk dealers, licenses Mass. 119; N. H. 63 Jurors, drawing 76; Mass. 146; Me. 134, 149; N. H. 105, 106 R. I. 5, 12, 13, 77, 110; Conn. 110 See "Selectmen;" "Town Clerk;" and "Town Council," passim. lists made Mass. 119; Me. Ill, 112; R. I. 109, 110; Conn. 78 returned to County Court Vt. 124; R. I. 77 persons liable to serve R. I. 109 Justices of the Peace, election; duties, &c R. I. 44; Conn. 38 list returned to Secretary of State Conn. Ill records of; judgments recoi'ded Conn. Ill Leather Inspectors, election; appointment Me. 112; Vt. 30 Lenthal, Robert 37 Levermore, C. H 21, 52 Libraries, see " Free Public Libraries," passim. Library Trustees, election; duties Mass. 67, 68, 154; N. H. 22, 23; Vt. 30 Lighters, marker, appointed Me. 112 Lime Inspectors, appointment Mass. 133 Listers, election; oath Vt. 1, 2, 30, 31 abatement, board of; powers / Vt. 31 abstract lodged with town clerk Vt. 35 abstract of individual lists Vt. 46 corporate shares, to whom set Vt. 37 ii XVlll IwDEX. Listers — Continued : page. doomage Vt. 34 exemptions, personal estate Vt. 39-41 real estate Vt. 46 grand list Vt. 1, 2 abstract of Vt. 2, 35 amended Vt. 50 cojupleted; contents Vt. 48, 49 individual Vt. 46 hearings of aggrieved persons; appeals Vt. 47, 48 highway taxes, time extended Vt. 107, 108 hotelkeepers, etc., furnishing names to Vt. 32 inventories distributed, returned, taken up Vt. 32, 33 list completed; notice to taxpayer Vt. 33, 34 other towns notified Vt. 33 perpetual leases, personal estate Vt. 44 personal estate where taxed VI. 35, 36 appraisal; deductions Vt. 37-39 real estate, quadrennial list of Vt. 1, 41-44 appraisal Vt. 45 railroad Vt. 43 where and to whom taxed Vt. 43 savings banks, list of depositors furnished Vt. 37 school district list Vt. 51 sequestered lands Vt. 43 Tax Commissioner, report to Vt. 32 transfer book Vt. 51 uniform, taxes must be Vt. 107 valuation, property listed at one per cent, of its value Vt. 44 year, what taxes go on Vt. 52 Lockup; jailer appointed Vt. 30, 97, 98; Conn. 78 Lodging houses, licenses Conn. 78 Logs, surveyor appointed Me. 112 Lost goods, stray beasts. .Mass. 150; Me. 135; N. H. 104; K. I. 75, 76; Conn. 78, 115 Lumber, floating, advertised Vt. 124 Lumber Inspectors, election; duties Vt. 52 Lumber Surveyors, election; duties Me. 130; R. I. 45 Maps and surveys of lands filed Conn. Ill Marriage licenses. .Mass. 144; Me. 135; N. H. 106, 107; Vt. 99, 124, 125; R. I. 14, 78 Mather, Cotton 37 Measures, illegal, seized r I m Measurers of Grain and Salt, election; duties r I. 41 Measurers of Wood and Bark Mass. 121 142 Mechanics' liens Me. 155; R. I. 78 Medical Register R. I. 15 79 Meeting house, early; place held by y 47 Meridian line established y^ gg Military parades, permits for Mass. 128 Index. xix Militia, armories provided Mass. 122; Me. 93; R. I. 5, 45 called out in case of riot Mass. 122 ; R. I. 40 carriages for Mass. 123; Vt. 99 drafts Mass. 122; N. H. 64; R. I. 5, 45; Conn. 79, 80 enrollment N. H. 64; Vt. 52; R. I. 5, 45; Conn. 79 exemptions Conn. 79 rolls recorded R. I. 79 Milk Inspectors, appointment; duties. . .Mass. 123; Me. 112; N. H. 23, 64, 65 R. I. 46 Milk, licenses to sell N. H. 64 Mills and mill dams, repairs of N. H. 65 Minors, care of Mass. 70-72, 7.3; Me. 62, 63, 73; N. H. 26, 27; Vt. 57, GO See " Overseers of the Poor,'" passim. bound out R. 1. 50, 51 employed in factories .,Vt. 98 female, marriage authorized Conn. 78 placed in public institutions Vt. 98; Conn. 80 Moderator, election; duties. .53-55; Mass. 68; Me. 58; N. H. 23, 24; Vt. 5.'! R. I. 46-49; Conn. 2, 39, 40 electors' meetings ; duties Conn. 39, 40 Moderator, Assistant, election; duties R. I. 47 Mortgages, chattel, record. Mass. 147; Me. 136-138; Vt. 117, 125, 126; R. I. 79 foreclosure, notices filed Conn. 112 release noted on Conn. 112 Municipal corporations, definition; executions against; debt limits.Vt. 53, 54 Municipal ofiScers defined Me. 3, 92 See " Selectmen," Me. \ New Haven 4, 7, 20, 21, 48, 52, 56 Newman, Robert 48 Newport 17, 37, 69 Nomination papers certified, filed R. I. 74 Nuisances, notices served to remove R. I. 121 offensive trades, places for, designated Mass. 128; Me. 113; N. H. 65 See "Health Boards;" "Selectmen," passim. Oaths administered Me. 138, 139; Vt. 113; Conn. 112 Old Home Week, appropriations for 28 Oleomargarine, licenses to peddle Mass. 148 Origin of town system 1, 2 Overseers of the Poor, election; duties 79; Mass. 69; Me. 59; N. H. 25 Vt. 54, 55; R. I. 49 absentees, support of R. I. 51 trustee appointed for . . . , Vt. 57 accounts Vt. 55 actions in town's name Vt. 57 dead bodies, disposition of Mass. 71 idle persons bound Me. 72 immigration officers, act as Me. 62 indenture bonds, suit on Me. 62 insane persons restrained from going at large Vt. 59, 60 XX Index. Overseers of the Poor — Continued: page. joint boards ^'^- "-' poorhouses establislied, supplies for Vt. 63; Conn. 87 records and reports Mass. 69; N. H. 34; Conn. 86 smallpox patients, returns of Mass. 81 State Board of Charity, returns to Mass. 81 ; N. H. 26 State Home and School R- I. 51 strangers, relief of Mass. 82, 83; Me. 73, 74; Vt. 64-66 removal of Mass. 83; Me. 7,5, 76 workhouse directors, act as Mass. 70 ■\\ orkhouse, profits and earnings Mass. 85 Parish, relations to the town 2,3, 7 Parks, pubUc, how authorized 43, 44; N. H. 66; Vt. 99 ordinances and by-laws to regulate R. I. 113 Partnership, certificates recorded Vt. 120; R. I. 77, 78 names of members filed N. H. 108 Patents, R. I., colonial 5S Paupers, burial of Mass. 83; N. H. 27; R. I. 50; Conn. 86 county, claims against N. H. 28 employed or bound out Vt. 60 deceased pauper's property Mass. 72; Me. 72; Conn. 86 deported Mass. 73 ; Me. 63 intemperate Me. 63 kindred, duties of, enforced R. I. 51, 52; Conn. 86 not settled, complaint of, to council R. I. 54 placed in families Mass. 72 property, disclosures of Conn. 82 removal of Mass. 83-85; Me. 78, 79; N. H. 27; R. I. 54, 55, 113, 114, 121 Conn. 82-85 settlements, how acquired Mass. 73-81; Me. 64-71; N. H. 29-34 Vt. 3, 61-63; R. I. 52-54; Conn. 81 once acquired remain Me. 71 soldiers and sailors not Me. 64 state, relief of; reimbursement Mass. 81; Vt. 56; Conn. 87 supplies for Me. 71 support of. .Mass. 82, 83; Me. 63; N. H. 25; Vt. 55, 56; R. I. 49; Conn. 81 supported where Conn. 82 towns liable to individuals for support of.... Mass. So; Me. 76; Vt. 3, 64 may recover of paupers ]\Ig_ 77 reimbursed by the state ]yi;e_ 79 unincorporated places, in Me. 78 79 widow of deceased, support of Conn. 87 Pawnbrokers' licenses Mass. 123; Me. 113; R. I. 114; Conn. 88 Pawtucket 69 Perambulation. See " Town Lines." Petroleum cans, marks on Me. 139 Petroleum, dealers in, licensed ]Sf jj gg refining, regulated Conn. 90 Petroleum Inspectors, appointment; duties Me. 113, 114; N. H. 34 R. I. 55 See " Selectmen," passim. Index. xxi PAGE. Plantations, organization Me. 1, 2 Plumbing and drainage; plumbers' licenses Conn. 88 Plymouth 3, 4, 16, 37, 48, 56; Mass. 1, 2 Police, appointment; duties 82; Mass. 124, 126; Me. 114; N. H. 35 Vt. 102; R. I. 114; Conn. 88 list retul-ned to prison commissioners Mass. 148 Police Constables; election; duties E. I. 55, 56 Poor relief 44, 45 See "Paupers;" "Overseers of the Poor," passim. Population, density of Me. 1 Portsmouth R. I. 17, 46, 57, 58 Portwardens, election; duties Me. 79, 114 Pounds; Poundkeepers; election; duties Mass. 86; N. H. 35; Vt. 66 R. I. 56; Conn. 40, 41, 110 Primary meetings 66-70 See " Caucuses and Primaries." Primitive Settlements 3 Probate Court, council acts as R. I. 3, 115 town clerk is clerk of R. I. 80 Providence 17, 57, 58, 69 Proxy voting 48 Prudential Committee 26; Vt. 5, 70, 71 Public documents, reports, etc Conn. 114 Public halls, etc., entrances to, regulated R. I. 93 Quadrennial Appraisal Vt. 1 Quarantine rules enforced R. I. 37 oiScer; regulations R. I. 115, 116 Qiiincy, Josiah 50, 51 Railroads, alterations of highways for. Vt. 101 orossings regulated Mass. 125; Me. 114-116; Vt. 101, 102; Conn. 89, 90 fencing, liens for, certificates filed Conn. 112 location Mass. 126; A^t. 127 meeting in aid of Vt. 102 private freight Mass. 126 stations, relocation of Mass. 126 Razieres, Isaac de 3 Records, public, preserved; copies made Mass. 148, 149; Me. 140 N. H. 67, 108, 109; Vt. 127; R. I. 80; Conn. 78 Registrar of Vital Statistics; assistant; duties Conn. 114, 115 Registrars of Voters, appointment, qualifications Mass. 86, 87, 127 Conn. 41, 42, 90 deputies, appointment ; duties Conn. 42 electors' meetings, lists for Conn. 42-45 lists in smaller towns Conn. 43 list lodged in town clerk's office Conn. 45 moderator, appointment of Conn, 46 officers of election appointed Conn. 46 presence at voting Conn. 46 women, separate list for Conn. 45 xxii Index. PAGE. Registration of voters 69-65 See "Assessors of Taxes;" "Board of Admissions;" "Board of Can- vassers;" "Registrars of Voters;" "Selectmen;" and "Super- visors of the Check-list," passim. Registry-book, kept by town clerk E. I. 9, 81, 82 Representative, meeting called to fill vacancy ,^ Conn. 109 Rewards for capture of criminals. .Mass. 127; N. H. 67; If. I. 90; Conn. 62, 91 Riots, suppression of Mass. 127; Me. 112, 113; X. H. 67; Conn. 91 See "Constables;" "Selectmen," passim. Roads, improved, construction, repairs Conn. 01, 92 Road Commissioner, election Mass. 93; Me. 80, 116; Vt. 63, 67 accounts Me. 81; Vt. 67 appropriation insufficient, action Me. 81 county boards constituted Vt. 68 Thomas M. Cooley, " Constitutional Limitations," 223. (JiVY iNCOEPOEATION. 19 These grants are sometimes in the form of enabling acts passed by the legislature upon petition of the inhabitants of the town hi whose behalf they are enacted. Towns may also accept by formal vote the provisions of particular acts or statutes which thereby become operative for them. Towns in Vermont are organized under the general law. This may be done when there are twenty families residing in the territory, by a vote of the freemen at a meeting called for the purpose. The inhabitants, or any of them, of an unorganized town containing twenty families forfeit two hundred dollars to the state for each year's neglect to organize.^ The distinction between towns and cities is stated by Chief Justice Shaw in Warren v. Charlestown, 2 Gray (Mass. Eep.) 101, as follows: " The marked and characteristic distinction between a town organiza- tion and that of a city is that in the former all the qualified inhabit- ants meet, deliberate, act and vote in their natural and personal capacities in the exercise of their corporate powers; whereas, under a city government, this is all done by representatives." The town might be defined as a democracy, the city as a republic. In all the New England states cities are incorporated by legislative act. In Massachusetts, a population of at least twelve thousand is requisite to qualify a town for incorporation as a city. The change from one status to the other is accomplished in the following manner: First comes an application to the legislature for a city charter by a majority of the inhabitants. This should be adopted at a town meeting legally warned and held for the purpose. A copy of the application is published once in each of three successive weeks in such newspaper or newspapers as may be designated by the secretary of the Commonwealth, the last of which publications should be at least fourteen days before the session of the General Court at which the application is to be presented, and is deposited, with proof of such publication, on or before the first day of January in the office of the secretary, who, if he is satisfied with the proof, transmits the application to the General Court during the first week of the session with an indorsement that the required publication has been made. The desired form of charter having been thus presented to the legislature, is embodied in a bill and thus enacted. The act of incor- poration is then submitted to the inhabitants of the town for adoption, at a time and in a manner prescribed in the act itself. If adopted by the people it only remains for them to organize the new government, which is done by the election and installation of the officers provided for in the instrument. These take over the books, ^Vt. Sts. 1894, SS. 2978, 2979. 20 Town and City. papers, effects, and other property belonging to the town, and assume the duties and responsibilities of their respective offices. As soon as relieved by this action of the new city officers, the officers of the town are discharged from further responsibility. Except where controlled by the special provisions of their charters, cities are equally subject with towns to the general laws of the state. In Massachusetts, the status of the two classes of municipalities is thus defined: " Chapter twenty-five and all other laws relating to towns shall apply to cities so far as is consistent with the general or special laws relating thereto ; and cities shall be subject to the liabilities, and city councils shall have the powers, of towns; the maj'or and aldermen shall have the powers and be subject to the liabilities of selectmen, and the city clerks, treasurers, and other city officers, those of corre- sponding town officers, if no other provisions are made relative to them." 1 In Ehode Island, the word " town " is declared by statute to include city. In Vermont, not only does the word " town " include city, but the words " selectmen " and " board of civil authority," extend to and include the mayor and aldermen of cities; and the laws applicable to the inhabitants and officers of towns apply to the inhabitants and like officers of all municipal corporations, subject to the provisions of the special laws and acts of incorporation of such municipalities. A city is, however, sometimes included within a township. This condition exists in Ehode Island and Connecticut. In townships con- taining cities, the two systems of town and city government exist together; but the importance of the latter is vastly greater than that of the other by reason of the greater population, wealth, and business interests of the city, as compared with those of the town within which it is situated. In jSTew Haven, which may be taken as a typical example, a full quota of town officers is chosen annually at the town meeting. Seven selectmen, a town agent, town clerk, town treasurer, tax- collector, five assessors, two auditors, three sealers of weights and measures, five pound keepers, five haywards, seven constables, seven surveyors of highways, seven fence viewers, fifty-six justices of the peace, and other minor functionaries, 151 in all, are elected to rule over a territory three-fourths of which is included within the limits of the city. " The town meeting, the venerated folk-moot of our Teutonic an- cestors, has shrunk to smallest proportions. AVith its vast con- stituency of over a hundred thousand inhabitants, it draws together only a handful of voters. Kot a hundredth part of the citizens ^Mass. E. L., C. 26, S. 1. IVLINOE VJOEPOKATIONS IN IjENEEAL. 21 attend it. They hardly know that it is held. The first business done is the election of officers; and on another day, as a business meeting, it hears the reports of officers, authorizes or sanctions ex- penditures, reviews the estimates of proportion, and deLernaines the annual town-tax of one hundred thousand people. The few indi- viduals who are or have been officially interested in the town govern- ment talk over matters in a friendly way and adjourn. " The newspapers give its transactions a scant notice which some of their subscribers probably read. The town is, therefore, an oligarchy in the bosom of a slumbering democracy." ^ It may here be remarked that in the charters of cities and in the new governments organized xmder them, the officers with their func- tions of the original towns reappear. With the exception of the selectmen, who are replaced by the mayor and aldermen, we find the whole roster of town officers. Assessors and collector of taxes, clerk, treasurer, overseers of the poor are all there, and in the main have like duties and powers as in the towns. The persistence of the town form is strikingly shown by the fact that in the lapse of nearly three centuries, while nearly fifteen hundred towns have been established in New England, there are less than one hundred cities. The causes of this persistence of the town system are various, but a few of the most potent may be briefly mentioned. The spirit of conservatism, which is strong in all of the states of New England, has led the people to cling to their primitive local institu- tions, which were developed, as has been shown, out of the natural instincts and proved necessities of the earlier time. The further fact that these forms have proved well adapted to the growth and develop- ment of the communities which they have served, has helped to keep them so long in use. Another consideration has no doubt had a powerful influence in the continuance of the town system, namely, the dread of the evils of corruption and extravagance which are believed to be inherent in the administration of the city form of government. The people prefer to " let well enough alone," and as long as they can carry on their public aifairs under the old system, they refuse to change it. It is true that what have been denominated subordinate municipal corporations have been devised to supplement the defects of the town-meeting government, yet in these forms the essential ele- ments of the town organization have been preserved. Among these minor, quasi-municipal, corporations may be men- tioned boroughs, villages, village districts, fire districts, school dis- tricts, and village cornorations, which for the most part have their raison d'etre in the efficiency with which they perform certain func- tions which the towns of which they form a part could not perform. These corporate forms supply the deficiencies of the town system »C. H. Levermore, "Republic of New Haven," 288, 290'. 22 Connecticut Boroughs. Tphen it fails to meet the wants of a growing population and increasing complication of interests. These minor or subordinate corporations will be considered in detail. Since 1801, when the first charter was granted to the borough of Stonington, villages in Connecticut have been incorporated by succes- sive legislatures under that general designation. They are a sort of miniature cities in which the warden and burgesses correspond to mayor and aldermen. The act of incorporation does not take effect until accepted by the vote of the town in which the borough is situ- ated, at a meeting of the electors warned and called in the manner prescribed by the charter. In general, the purpose served by such incorporation is to secure to the inhabitants of the borough certain rights and privileges which the territory outside of its limits ought not to be taxed for, and the town itself does not possess. Boroughs are municipal corporations, capable of suing and being sued, of holding and conveying real estate and personal property, have a common seal, and exercise such powers as are conferred by their charters. Their officers consist usually of a warden and six burgesses, who constitute a council with legislative and executive powers, a clerk, bailiff, or sheriff, a treasurer, one or more auditors, two or more assessors, and a collector of taxes, who are elected by the freemen of the borough at their annual meeting. The warden is the chief executive officer of the borough, presides at meetings of the freemen and of the borough council, and may call such meetings. The warden and burgesses have authority to enact by-laws and ordinances, subject to the approval of the freemen, upon matters specified in the charter. They may lay out, alter and repair highways, streets and sidewalks; construct and maintain drains and sewers; build or otherwise acquire water works; erect or purchase an electric lighting plant; and, for such purposes, may levy and collect taxes and issue bonds or notes in payment for such public utilities, in accord- ance with the provisions of the charter. The inhabitants of the borough continue to be citizens of the town, and as such are entitled to all the privileges and are subject to all the burdens of the other citizens. In Connecticut, every town has power to form, unite, alter, and iiis- solve school districts and parts of such districts within its limits- •and two or more towns may form school districts of adjoinino' por- tions of their respective towns. Every town district is a corporation, and as such has power to sue and be sued, to purchase, receive, hold, and convey real and personal property for school purposes; to build, purchase, hire, and repair schoolhouses, and supply them with fuel Maine Village Coepokations. 23 furniture and other appendages and accommodations; to establish schools of difEerent grades; to employ and pay teachers; to lay taxes and borrow money for all such purposes, and make all lawful agree- ments and regulations for establishing and conducting schools, not inconsistent with the regulations of the town having jurisdiction of the schools in such district. In Massachusetts, a town may at a town meeting define the limits of a village or district containing not less than one thousand inhabit- ants, and authorize it to organize under a name approved by the town for the purpose of erecting and maintaining street lamps, establish- ing and maintaining libraries, building and maintaining sidewalks, or for employing and paying watchmen and police officers. Such village or district has a clerk and a, prudential committee, and may have a treasurer and such other officers as it may determine, may adopt by-laws to define the manner of calling its meetings, and the duties of its officers, may sue and be siied and, so far as appropri- ate, is subject to the provisions of the law concerning fire districts. Money voted by the inhabitants may be raised by taxation for the purposes specified, is assessed by the town assessors upon the property of the district or village, and is collected by the collector of the town. In Maine, village corporations are created by special acts of the legislature, and are authorized to make by-laws for like purposes and ■with like restrictions as towns. A village corporation in a town where there is no free library may establish a library for the free use •of its inhabitants and may assess a corporate tax for its foundation. Their officers consist of a clerk, treasurer, three assessors, and such others as their by-laws provide for, and have like authority with such officers in towns. The right of suffrage is generally limited to persons liable to pay poll-taxes, but in some cases to owners of real estate within the limits of the village. Villages are generally authorized by their charters to raise taxes for the support of a fire department; to procure a water supply; to build and maintain roads, streets, sidewalks, sewers and sanitary works; to sprinkle and light streets and for schools and cemeteries. Their charters are subject to amendment and may be repealed by the legislature; but acts of repeal would seem to be subject to acceptance by the voters of the town in which the village is situated. Plantations in Maine, although not corporations, play a large part in the local government of the thinly-settled portions of that state. They are organized under the general law and may contain not exceeding one township. They have a full quota of officers, excepting selectmen, whose duties are performed by the assessors of the planta- tion. The laws governing town meetings and elections and defining the duties and powers of town officers in general apply to plantations and their officers. 24 New HAMPSHiEai; Vixlage Disteicts. In New Hampshire, village districts with corporate powers may be established within the limits of one or more towns by the selectmen of the town or towns, upon petition of ten or more voters of a village. The selectmen fix by suitable boundaries a district including the village and such adjacent parts of the town or towns as may seem to them convenient for any or all of the following purposes: the ex- tinguishment of fires, the lighting or sprinkling of streets, the planting and caring for shade and ornamental trees, the supply of water for domestic and fire purposes, the construction and maintenance of side- walks and main drains or common sewers, and the appointment and employment of watchmen and police officers! A meeting is called by the selectmen of the voters of the proposed district, and, if they VQte to establish it, a name is chosen and neces- sary officers elected. The district thereupon becomes a body corpo- rate and politic, and has all the powers in relation to the objects for which it was established that towns have or may have in relation to like objects, and all others necessary for the accomplishment of its purposes. The officers of such districts consist of a moderator, a clerk, three commissioners, a treasurer, and such other officers and agents as the voters may deem necessary for managing the district's affairs, with the same powers and duties in respect to the affairs of the district that the like officers possess and perform in respect to towns. Taxes for the use of the district are assessed by the selectmen of the town or towns in which the district is situated, and are collected by a collector appointed by the selectmen. Such districts may exercise the right of eminent domain in acquir- ing land or easements in land required by them for their purposes; but the selectmen of the town or towns to which they belong fix the damages to be paid to the owner of such land. By a two-thirds vote of its voters, a district may terminate its existence and dispose of its corporate property. Since 1885, every town in New Hampshire has constituted a single^ school district. The officers of the district, chosen by the voters at the annual meeting consist of a moderator, a clerk, a school board of three persons, a treasurer, one or more auditors, and such others as the voters may judge necessary for managing the district affairs. They have the usual powers of corporations to sue and be sued, to hold and dispose of real and personal property, and to make necessary contracts for the use of the schools within their limits. The school board are the executive officers of the district, and are charged with the duty of providing schools at such times in each year- as will best subserve the interests of education, and give to all scholars within the district as nearly equal advantages as may be practicable. They are required to select and hire suitable and competent teach- ers, and provide fuel for and make necessary repairs of schoolhouses. Vermont Villages. 25 and furniture not exceeding in cost five per cent, of the school money. They may regulate the attendance, management, studies, classification and discipline of the schools; prescribe in all mixed schools and all graded schools above primary, and enforce the teaching of, studies having reference to the effect of alcoholic stimulants ; may permit or prescribe the study of algebra, geometry and otlier suitable studies ; hold at stated times examinations of candidates for teachers ; purchase at the expense of tlie town text-books and other supplies required for the schools and loan them to the pupils free of charge on such conditions as they may prescribe; furnish necessary blank registers to teachers; visit and examine each schoool in the district twice in each term, and annually file with the selectmen of the town a detailed report of the work of the schools of their district with statistics of the school population. They are also required to appoint and have charge of truant officers, and fix their compensation. Incorporated villages in Vermont are either the creatures of the legislature, in which case a charter is granted by a special act to the inhabitants of a certain described district, or they may be organized under the general law. In the latter case, they have their beginning in a petition to the selectmen of the town, signed by a majority of the voters in town meetings residing in a village containing thirty or more houses. The selectmen cause a description of the village to be recorded in the town clerk's office and posted in two or more public places in the village; and thereupon the residents become a body politic and corporate with the powers incident to a public corporation. The officers of an incorporated village consist of a clerk, five bailiffs or trustees, a treasurer, and a collector of taxes. The trustees are the administrative body, and their duties and powers are like those of the selectmen of towns. The Jurisdiction of such corporations under the general law, includes such matters as streets, sidewalks, lanes and commons; slaughter-houses and nuisances; a watch and street light- ing; restraint of animals from running at large; the erection and regulation of buildings and their protection against fire, and the establishment and regulation of fire companies. They may also estab- lish and maintain public libraries and may appoint necessary police officers. Village charters, besides the objects expressed in the general law, frequently include such purposes as the construction and maintenance of sewers and of an electric lighting plant, or the procuring of a water supply, and confer the power to borrow money and issue bonds for such purposes. Authority is also given to make and establish by-laws, ordinances, and regulations touching fire, police, sanitation, and other matters of local administration. The legislature usually reserves the right to alter, amend, or repeal such special acts of in- corporation, and provides that they shall not take effect until accepted 26 Veemoitt School Distkicts. ty the voters of the incorporated district, or of the town in which it is situated, within a period limited by the act itself. The inhabitants of such villages continue inhabitants of the town the same as if no corporation had been formed, and persons residing within the limits of a village, who are voters in town meetings, are voters in village meetings. Pire districts may be established in towns in Vermont in a similar manner by the selectmen on application in writing of twenty or more freeholders, such district not exceeding in extent two miles square. The inhabitants of the district who are voters in town meetings thereupon become a body corporate and politic. The oflScers of a district consist of a clerk, a prudential committee of three persons, a treasurer, and a collector of taxes, who are elected by the voters of the district annually. A chief engineer and assistant engineers may also be chosen. A district may vote and collect taxes upon polls and estates within its limits for the protection of property in the district against fire, and may acquire in addition to the necessary fire apparatus such real and personal estate, not exceeding in value ten thousand dollars, as may be required for the preservation of such apparatus. School districts in Vermont are either incorporated by special acts of the legislature, or organized by the voters in unorganized towns or ^ores at a meeting called for the purpose by the selectmen of an adjoin- ing town, on petition of three voters. A school district, when legally organized, is a body corporate and politic with the powers of a corporation for maintaining schools in such district, may sue and be sued by its corporate name and may take, hold, and convey real and personal estate. Its offifeers are a moderator, clerk, collector, treasurer, one or three auditors, and a prudential committee of one or three members. The prudential committee are the executive officers of the district, and have the management of its affairs. They assess the taxes voted by the district, and make out the rate bills for the same; have the care and control of the schoolhouses and grounds, and provide all things necessary for the schools ; employ and remove teachers ; provide for instruction in other than the prescribed studies, and determine upon what terms pupils may be received from adjoining districts and towns. A school district may raise money by taxation for school purposes, may hire or purchase lands or buildings, or build, repair, or furnish schoolhouses, but has not the power to take land by right of eminent domain for such purposes. That power is exercised by the selectmen of the town on application of the school directors or the prudential committee. The selectmen also make division of the public school moneys in the treasury of the town. ^jrJ!;JNJ!;ju.L jtrowEEs or xowns. 27 ^ Executions upon judgments obtained against any county, town, city, village, school, or fire district may be levied upon the goods and chattels of the inhabitants, who may recover of the county, town, village, or district the sums so paid or levied on their property with twelve per cent, interest. In Ehode Island all school districts existing on January 1, 1904, were abolished by an act of the General Assembly passed April 17, 1903. A town may sue or be sued in its corporate name and defend in any court or elsewhere, may submit to arbitration and appoint neces- sary agents in that behalf. Where an action is given to any town officer, it should generally be brought in the name of the town, and if an action lies against a town officer it should be prosecuted against the town. In Vermont, towns elect annually ai; agent to prosecute and de- fend suits in which the town is interested. In Ehode Island, any inhabitant of a town may appear to defend in any action against it. In that state the law expressly requires all suits brought by a town to be brought in its name, xmless otherwise by law specially directed. They are authorized to make contracts necessary for the exercise of their corporate powers, and for other purposes authorized by law. Among these may be named the disposal of garbage, refuse and offal ; the reception, care and treatment by hospitals of persons in need of temporary relief during illness; to pay interest to annuitants on cash gifts to the town; to contribute to the cost of sewers built by any other town or city situated in the water-shed from which the town draws its water supply, to protect such water supply from pollution. It has been recently held in a Massachusetts case that the legislature has no power under the Constitution to confer upon cities or towns authority to establish and maintain municipal fuel or coal yards, or to purchase coal and wood for the purpose of selling it to Iheir in- habitants or others. A town may take and hold real estate for the public use of the inhabitants, and may convey the same either by a vote of its inhabit- ants or by a deed of its selectmen or other agents. Eeal estate may be acquired by a town for public uses by gift or purchase, or by con- demnation, in the exercise of the right of eminent domain. It may take, hold and manage real or personal estate in trust for the estab- lishment, support, and maintenance of public schools, libraries, hos- pitals, cemeteries or for other charitable uses. Eeligious uses are ex- pressly excluded from such trusts by statute, in Ehode Island. In Massachusetts, towns are authorized by law to lease, for a term not exceeding five years, a public building or a part thereof, except schoolhouses in actual use as such, to veteran firemen's associations, posts of the Grand Army of the Eepublic, or camps of the Legion of Spanish Veterans, established in the town. 28 Town Taxes and Appkopeiations. The unlawful exercise or abuse by a towu in Massachusetts, or any of its oflBcers, of corporate power in attempting to raise or expend money, or to incur obligations purporting to bind the town for any unlawful purpose, or in excess of its corporate powers, may be re* strained by the supreme or superior court, on petition of ten taxable inhabitants. A like provision is found in the laws of Maine. Towns may lay taxes and appropriate money for public uses and purposes, which are generally specified in the statutes granting the authority. The uses and purposes take a wide range in some of the states. Besides the ordinary requirements for schools, roads and bridges, support of the poor, care of public grounds and cemeteries, lighting public ways, water supply, libraries, armories, fire apparatus and the salaries of public ofiicers, they embrace a large variety of other matters. Among a large number of objects for which appropriations are made in the different states, are included grants of money to encourage volunteer enlistments in case of war or rebellion ; to erect monuments to soldiers who have died in the military service of their countrj^; to defray the expense of decorating the graves of soldiers in the late civil war and other wars, and for aid to disabled soldiers and sailors and their families, and the families of the slain;, for memorials of firemen who have lost their lives in the fire service ; for marking his- toric spots ; for procuring and publishing town records and histories ; for celebrating anniversaries of events in the history of the town and nation; to defray the expenses of Old Home Week; to purchase, build, or repair a hearse and hearse-house for the exclusive use of the citizens; to provide drinking-troughs, wells and fountains, and for planting trees in highways, squares and commons; for destrojdng insect pests; to provide and maintain coasting and skating places; for watering streets; to employ counsel to represent the town at hear- ings before committees of the legislature ; for the detection and arrest of criminals, and all other necessary charges arising in the town. Appropriations can be made only at legal meetings regularly called, under warrants in which the purposes are specified for which the money is to be voted. In some cases, the amount which a town may appropriate is limited by law. Such appropriations are also subject to the limitations of town indebtedness and the annual tax limit. Towns have power to make and adopt such orders, by-laws and regulations, not repugnant to law, for the purposes specified in the statutes, as they may judge most conducive to their welfare. They may be adopted at any annual or special meeting of the voters duly called and warned for the purpose. Beginning with such as provide for directing and managing their prudential affairs, preserving peace and good order and maintaining the internal police of the town, they cover a great variety of duties and interests. By-Laws. 29 Among them may be noted those prescribing the manner of warning town meetings ; forbidding the pasturing of cattle or other animals in ; public places or ways ; forbidding the deposit of ashes, filth or rubbish, the piling of wood, timber or stones within the limits of a public way ; forbidding the placing of signboards or placards, or fastening horses, ■ cattle or teams on or to the trees in a public way; to prevent the: obstruction of the sidewalks with snow or ice; to regulate the use of public sewers and of reservoirs connected with the public water supply; to regulate the width of the tires of vehicles; to regulate the fisheries of clams and oysters and other fisheries; for the care, pro- tection, preservation and use of public cemeteries, parks, commons, libraries and other public institutions; for protection against fires; for the setting of furnaces, ranges and boilers; for the construction of buildings ; for the regulation of plumbing, the location of piggeries and slaughter-houses, and the care and discipline of truant children. Connecticut gives the broadest authority to towns in reference to by-laws, excluding only matters of a criminal nature. In Massa- chusetts, by-laws do not go into effect unless approved by the attorney- general of the Commonwealth. In Maine, the approval of the county commissioners or of a judge of the supreme Judicial court, is required to give them validity. To the general rule that the voters in town meeting enact and adopt the by-laws which are to regulate their local affairs, the state of Ehode Island furnishes an exception. In that state the power to make ordinances, by-laws and regulations for "the well-ordering, managing, and directing of the prudential affairs and police," is vested in the town councils which are authorized to punish violations with either fine or imprisonment. In other states, only fines can be imposed for breaches of such regulations, which are paid into the town treasury. To the selectmen or town councils, the officers appointed by them, and the town constables, is generally committed the duty of •enforcing such ordinances. *■ This power to regulate their local affairs conferred upon municipal -corporations would seem to be subject to the paramount authority of the state to change or annul any by-law made by them. In Massa- •chusetts, an amendment of the Constitution provides that all by-laws Tnade by a municipal or city government shall be subject at all times to annulment by the General Court; and the supreme court of New Hampshire (State v. Griffin, 69 IST. H. 1) has held that whatever by-laws and ordinances the legislature can lawfully authorize towns -and cities to adopt, it has the constitutional power to enact directly. The ancient practice, established in the Colony of Massachusetts Bay, in 1647, by an order of the General Court, of running and mark- ing at frequent intervals the boundaries between towns, still con- so Debt Limits. tinues in most of the New England states. In Connecticut, Maine^ and Massachusetts, it is done once in every five years, and in Xew Hampshire at intervals of seven years. Ehode Island, while making no provision for perambulation, declares by statute that all town and city boundaries shall remain as now established by law, and imposes heavy penalties for the disturbance or removal of a monument mark- ing any such boundary. In Vermont, the lines are perambulated by the selectmen when- ever directed by vote of the town. The work is performed by the selectmen of the contiguous towns or by agents appointed by them, the oldest town taking the initiative. In Massachusetts, every town is required to adopt a corporate seal ; in other states the adoption and use of a seal by the towns is optional. Every state in New England imposes restraints upon the borrow- ing power of towns, and fixes limits to the amount of indebtedness beyond which they may not pass without special grant of authority from the legislature. The debt limit in Maine is fixed by a constitutional amendment, at five per cent, of the last regular valuation of the town. In Massa- chusetts, the statutory limit is three per cent, of the last preceding valuation of the taxable property of the town; except that a town which acquires a gas or electric lighting plant may incur debt outside the limit mentioned, in payment therefor, to an amount not exceeding five per cent, of such tax valuation. This inhibition does not extend to debts incurred in anticipation of the tax collections of the munici- pal year, for temporary loans for general purposes, for the payment of land damages, or the general expense of altering railroad grade crossings. Such loans may be authorized by a majority vote, but no other indebtedness exceeding the limit prescribed can be incurred by a town, except by a vote of two-thirds of the voters present and voting at a town meeting. Special provision is made by la%, in Massachusetts, for the estab- lishment by towns of public parks, and the improvement of public grounds and playgrounds, and, for such purposes, for the creation of boards of park commissioners clothed with ample powers to lay out and improve such parks and grounds, including the exercise of the right of eminent domain in the acquisition of land, for the use of such parks and playgrounds. Coupled with the authority granted to towns to enable them to procure a water supply, a lighting plant, lands for parks and playgrounds and other public utilities, are specific limits governing the amounts of money to be borrowed, and the periods of time within which they shall be paid, as well as the times and methods of voting the appropriations for such purposes. In Ehode Island, no town may incur a debt exceeding three per JXEFUNDING JJEETS. 31 centum of its taxable property without special legislative authority, nor assess its ratable property in any one year in excess of one and one-half per cent, of its ratable value, except in payment of its in- debtedness or interest thereon, for appropriations to any of the sink- ing funds, or for extraordinary repairs of damages caused by the elements. Assessments for specific benefits conferred by the opening or improving of public highways or public sewers, are not included within such limitations. In Connecticut, no town has power to establish, purchase, recon- struct, extend, or enlarge a gas or electric plant until a vote for that purpose shall have been passed by a two-thirds vote at two legal meetings duly called for the purpose, of which meetings the second is called at an interval of not less than one year after the first. Bonds issued for the purpose must be sold at not less than par, bear interest at not above five per cent., and be payable in a term not exceeding thirty years. An amendment to the state constitution for- bids any county, city, town, borough, or other municipality to sub- scjibe to the capital stock, purchase the bonds of or make any dona- tion, or lend its credit, directly or indirectly, to any railroad eorpoia- tion. In New Hampshire, authority is given to municipal corporations to issue bonds payable within twenty years at a rate of interest not exceeding six per cent, per annum, for any purpose for which it can raise money or incur a debt; but no bonds may be issued to increase the net indebtedness of such corporation in excess of five per cent, of the value of its taxable property as last appraised for taxation. In Vermont, towns have authority to aid railroads organized under the general law of the state by issuing bonds or taking capital stock therein, but the liability thus assumed may not exceed eight times the grand list of taxes of the town. Such aid can be extended only when a majority of the taxpayers in number and amount of the grand list have assented in writing to a vote therefor passed at a town meeting duly called and held for that purpose; and the signatures of such assenting majority of the taxpayers must be obtained within one year after the first signature is made. In all the states of New England, the towns are empowered to refund their lawful indebtedness from time to time, by the issuance of new bonds, notes, or other evidences of debt, and they may also establish sinking funds for the payment of such indebtedness upon terms and conditions prescribed by the statutes governing the same. In all the states, the property of the inhabitants is subject to the payment of judgments recovered against the town, but in Vermont the property so liable is limited to " goods and chattels." In general, all forms of property not exempted by law are subject to taxation by town authorities, except the properly of corporations 32 Massachusetts Tax Exemptions. returned by the assessors to the state authorities for taxation; and a considerable percentage of the revenues of towns is derived from taxes imposed by the state upon corporations or corporate franchises, the towns receiving from the state treasury their proportionate part of the amount thus obtained, on account of shares in such corporations owned by their inhabitants. The systems of assessment and collection of taxes in the different states are similar. A return is required to be made annually by every resident taxpayer upon a blank furnished him by the assessors of the town, in which should be set down the particulars of all his taxable property. The return is made to the assessors, and forms the hasis of the assessment made against the person making it. A failure to make a return not only subjects the person who neglects to make it to double taxation, but also deprives him of the right to appeal from the decision of the assessors to a higher authority for an abate- ment. In Massachusetts, a fine or imprisonment is the penalty imposed upon one who wilfully makes a false return. In Vermont, a pergon who wilfully swears falsely to any return or inventory of his propertj' is guilty of perjury and may be punished accordingly. The same rule obtains in Connecticut and N"ew Hampshire. In the latter state, when in the opinion of the selectmen or assessors a person or corporation has made a false or incomplete return, they may ascertain in such way as they may be able, as nearly as practicable, the amount and value of the property for which such person or corpora- tion is taxable, and set down to the delinquent, by way of doomage, four times as much as the property would be taxable if truly returned and inventoried. The exemptions from taxation allowed by the several states are much the same, but there are certain features of such exemptions in the different states which are of special interest. In Massachusetts, the personal property of literary, benevolent, charitable and scientific institutions, and of temperance societies in- corporated within the Commonwealth, is exempt, and likewise the real estate owned and occupied by them and their officers for the purposes for which they are incorporated; but such real or personal property is not exempt, if any of the income or profits of the business of such corporation is divided among the stockholders or members, or is used or appropriated for other than literary, educational, benevo- lent, charitable, scientific or religious purposes, nor for any year in which the corporation omits to bring in to the assessors the list and statement required by law. As an instance of the application of the rule, the decision in Cam- hridge r. County Commissioners, 114 Mass. 339, may be cited. In that case it was held that the upper stories of Hoiyoke House a Maine and Vermont Exemptions. 33 building owned by Harvard College, appropriated for students and used for purposes within the college charter, were exempt from tax- ation; but the lower story, which was used for other purposes, was not exempt. That state also exempts houses of religious worship owned by or held in trust for the use of any religious organization, its pews and furniture; but the exemption does not extend to portions of such houses appropriated for purposes other than religious worship or instruction; the property to the amount of five hundred dollars of a widow, or of an unmarried woman above the age of twenty-one years, and of a person above the age of seventy-five years, or of any minor whose father is deceased: provided the whole estate of such person does not exceed in value the sum of $1,000, exclusive of property otherwise exempted; the property of soldiers and sailors who served in the military or naval service of the United States in the war of the rebellion, who were honorably discharged therefrom, and who by reason of injury received or disease contracted while in such service, and in the line of duty, have become permanently incapacitated for the performance of manual labor, and the wives or widows of such soldiers or sailors: provided that the whole estate of the persons so ■exempted does not exceed in value the sum of $5,000, that only $2,000 shall be exempted to any one family, and that the property of ihe family does not exceed $5,000. Maine exempts the personal property of all literary and scientific institutions; the real and personal property of all benevolent and •charitable institutions incorporated by the state; the real estate of all literary and scientific institutions occupied by them for their own purposes, or by any officer as a residence; houses of religious worship including vestries and the pews and furniture within the same, except for parochial purposes; and property held by a religious society as a parsonage not exceeding $6,000 in value, from which no rent is received, and personal property not exceeding $6,000 in value; the polls and estates of persons, who by reason of age, infirmity and poverty, are in the judgment of the assessors unable to contribute towards the public charges; and the polls of all soldiers and sailors who receive state pensions. Vermont allows the following exemptions: Eeal and personal es- tate granted, sequestered, or used for public, pious, or charitable uses ; real and personal estate used for the purposes of a public or private circulating library, open to the public and not used for profit ; lands leased by towns for educational purposes, and lands owned or leased by colleges, academies, or other public schools, or leased for the support of the gospel; and the polls, of the male inhabitants of the state who while in the service of the ITnited States in the war of the rebellion lost an arm, leg, or eyesight, or contracted an equivalent 34 Connecticut Exemptions. disability, to be determined by the degree of disability for which such person is pensioned, or who having been honorably discharged has. no taxable estate. New Hampshire exempts houses of public worship, $2,500 of the value of parsonages owned by religious societies and occupied by their pastors, schoolhouses, seminaries of learning, and the real estate- and personal property of charitable associations, corporations, and societies devoted to the uses and purposes of public charity. Ehode Island grants the following exemptions: Buildings for re- ligious worship and the land upon which they stand and immediately surrounding them to an extent not exceeding one acre, so far as they are occupied and used exclusively for religious or educational purposes; the buildings and personal estate owned by a corporation used for a school, academy, or seminary of learning, and of any incor- porated, public, charitable institution, and land not exceeding one acre when used exclusively for educational purposes ; the estates, persons and families of the president and professors for the time being of Brown University, for not more than $10,000 for each such officer, his. estate, person and family included; the property held for a library, and certain other philanthropic purposes including funds for hos- pitals or for the purpose of public education. Connecticut exempts buildings or portions of buildings exclusively occupied as colleges, academies, churches, public schoolhouses or in- firmaries; parsonages, of any ecclesiastical society to the value of $5,000, while used solely as such; buildings belonging to and used exclusively for scientific, literary, benevolent or ecclesiatical societies^ excluding therefrom real estate conveyed by any ecclesiastical society, or public or charitable institution in perpetual alienation, and other lands of any educational, benevolent, or ecclesiastical corporation, or association which are leased or used for other purposes than the specific purposes of such corporation or association, and lands granted and given for the maintenance of the ministry of the gospel while leased;, the property to the amount of $3,000 of any pensioned soldier, sailor, or marine of the United States, who while in service lost a leg, or' arm or suffered disabilities, which by the rules of the United States, pension office are considered equivalent to such loss; the property to the amount of $1,000 of every resident of the state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war, and received honorable discharge therefrom.;, and property to the like amount of the widow or the widowed mother residing in the state, of every person who so served and died in tha- service, or after receiving honorable discharge from the service. Towns and cities contribute to the revenues of the state such amounts in the form of taxes as are imposed by acts of apportion- ment passed from time to time by the legislature. This apportion- State Taxes. 35 ment is based upon the number of ratable polls and the taxable prop- erty in each town or city as returned by its assessors to the state authorities. Such returns are in some of the states revised and cor- rected by boards of assessors, or of equalization. The^ methods of assessment of such taxes vary in the different states. In Vermont, abstracts of the tax list made by the listers and cer- tified by the town clerk, are returned by the clerk to the secretary oE state, who from the abstracts so returned prepares a list for the state taxes and transmits a copy of it to the state treasurer. The latter issues his warrant to the first constable or collector of taxes of the several towns for collection. In New Hampshire, the selectmen of each town annually transmit to the secretary of state a certificate showing the number and total valuation of polls and ratable estates of the town, the amount of taxes levied and the rate of taxation of the year. These certificates are laid by the secretary of state before the state board of equaliza- tion, who equalize the valuations in all the towns of the state upon the same basis, so as to make them uniform, in order that the public taxes that may be apportioned among the towns in accordance therewith may be equal and just between them. In Massachusetts, the amount of tax to be paid by each town and city is fixed by an act of the legislature in accordance with an appor- tionment by the tax commissioner prepared and reported to the Gen- eral Court once in every three years. This apportionment is based upon the returns of the local assessors made up and deposited by them triennially with the secretary of the Commonwealth, showing the ratable polls and estates of their towns. In Connecticut, the state treasurer, comptroller and tax commis- sioner constitute the board of equalization, whose duty it is so to adjust the assessment list of each town that it shall conform to the actual cash value of the property. Such lists when so equalized con- stitute the general list of the state upon which the state taxes are impoeed by acts of the legislature. The selectmen are required to cause the amount of the state tax imposed upon their town by the General Assembly to be paid on or before a day named, and in case the tax is not paid at such time, it is the duty of the treasurer of the state to issue an execution against the estate of those officers, return- able in sixty days, for the sum due. If that execution is returned unsatisfied, the treasurer is required to issue another for the sum remaining due and the costs accrued, against the estates of the inhabit- ants of the town. In Ehode Island, the valuations of the ratable property of the towns and the rate to be assessed are both fixed by statute. The town assessors assess the amount required upon the taxable property of the town, and the state treasurer issues his warrant for the collection. 36 Eaelt Schools. ■of the state taxes upon the lists of assessments returned to him by the eeveral towns. In case of failure of the town officers to assess and collect the tax, the town forfeits double the amount of the tax, to be recovered by the general treasurer and collected on execution from the property of the town or of its inhabitants. In Maine, a board of state assessors chosen by the legislature is charged with the duty of fixing the yaluations of the taxable property of the several towns and of equalizing the state tax among them.. The local assessors are required to make annual returns to this board of the ratable polls and estates of their towns; and the board equalizes and adjusts the assessment lists so furnished, adding to or deducting from each such amount as will make it equal to the full market value. The board makes and files with the secretary of state a detailed report of the assessed valuation for each town, township and all 6ther lots and parcels of land not included in any township, and the aggregata amount for each county, throughout the entire state, before the first day of December preceding the regular sessions of the legislature. The valuation thus determined forms the basis for the computation and apportionment of the state and county taxes until the next biennial assessment and equalization. The state treasui'er issues his warrant for the amount due from each town, to the local collector of taxes, who collects and pays it over to the town treasurer. State taxes may be collected from de- linquent towns on warrants issued by the state treasurer to the sheriff of the county, requiring him to levy by distress and sale upon the real and personal property of any of the inhabitants of the town. Education has always been one of the chief concerns of the New England states. In 1636, the college which was afterwards to bear the name of John Harvard was established at Cambridge by the General Court. From the first it was regarded as the foster child of the colony, and was in part supported by grants of money and lands. Later it received more or less support from the Commonwealth, the last appropriation, in 1814, being a tax laid upon the Massachusetts bank, which yielded to the college ten thousand dollars per annum for the period of ten years. In the contributions made by Massachusetts towards the maintenance of Harvard in the colonial and provincial periods, Connecticut, ISTew Haven and Plymouth bore their part. The example of Massachusetts was not without influence upon the other colonies. In New Haven on December 26, 1641, it was ordered "that a free school shall be set up in this town," and the General Court of Connecticut established a free school system in 1644. Th(! need of a college for New Haven had begun to be felt as early as 1641, and a project for the founding of a college was conceived at that time ; but partly owing to the objections of leading men of the Bay, who urged that all the resources of all New England were barely ±EEE Schools Established. 3T enough to support Harvard, no serious attempt to found another insti- tution of learning was made until 1698. In that year, the general synod of the colony undertook the work, intending to call the new college " the school of the church." The real founding, however, of the school, which has since grown into Yale University, was begun at a meeting in Branford in 1700 when the ministers made contributions of books, in all about forty volumes, for the purpose. A like interest in education was felt in Plymouth. In 1640, a plan for an academy or college at Jones' Eiver was conceived; and it is claimed that the Plymouth town meeting in 1672, in authorizing the application of thirty-three pounds out of the rentals of the com- mon lands to the support of a common school, established by law the first free school in New England.^ In 1640, Newport invited Eobert Lenthal to teach a school in that town, and as an inducement voted to give a hundred acres of land to him and his heirs and four more for a house lot. Providence, in 1663, reserved a hundred acres of upland and six acres of meadow for the founding of a public school. In the other colonies various move- ments were begun for the promotion of education among the towns, but Massachusetts took the lead in laying the foundations of a gen- eral system of public schools. The foundation of the free school system was begun early in Boston. Governor Winthrop wrote in his diary that interest in the establish- ment of free schools was already developing in Eoxbury and in other places, and the following order appears in the records of the General Court, " 10th day of ye 11th month of 1641. It is ordered that Deare Island shall be improoved for the maintenance of a Free School for the Towne and such occasions as ye Townsmen for the time being shall think meete, the sayd Schoole being sufficiently Provided for." Boston too had the advantage of the teaching and influence of that famous schoolmaster Ezekiel Cheever, among whose pupils was the more famous Cotton Mather, who wrote of him the following quaint lines : " He lived, and to vast age no illness knew Till time's scythe waiting for him rusty grew; He lived and wrought, his labors were immense, But ne'er deelin'd to praeter-perfect tense." It was of him also that Governor Hutchinson wrote : " "Venerable not merely for his great age (xciv) but for having been the school- master of most of the principal men who were then upon the stage." He died August 21, 1708. A law enacted by the General Court, in 1642, enjoined universal education, but did not make it free nor did it impose any penalty upon municipal corporations for neglecting to maintain a school. 'John A. Goodwin, " The Pilgrim Republic," 496. 38 Eaexy School Legislation. The first order made in the colony of Massachusetts Bay for the establishment of free public schools is of peculiar interest. It is dated November 11 (31), 1647, and runs as follows: "It being one chief project of that old deluder Satan, to Iceep men from the knowledge of the Scriptures, as in former times by keeping them in an unknown tongue; so in these latter times by persuading from the use of tongues, that so at least the true sense and meaning of the original might be clouded by false glosses of saint- seeming deceivers, — that learning may not be buried in the grave of our fathers in the Church and Commonwealth, the Lord assisting our endeavors, — " It is therefore Ordered, that every township in this jurisdiction, after the Lord hath increased them to the number of fifty house- holders, shall then forthwith appoint one within their town to teach all such children as shall resort to him to write and read, whose wages shall be paid either by the parents or masters of such children, or by the inhabitants in general, by way of supplj"^, as the major part of those that order the prudentials of the town shall appoint; provided those that send their children be not oppressed by paying much more than they can have them taught for in other towns. " And it is further Ordered, that when any town shall increase to the number of one hundred families or householders, they shall set up a Grammar School, the master thereof being able to instruct youth so far as they may be fitted for the Li"niver3ity ; provided, that if any town neglect the performance hereof above one year, that every such town shall pay five pounds to the next school till they shall perform this Order." The first enactment which required a definite amount of schooling each year was that of June 35, 1789, which provided that every town or district within the Commonwealth containing fifty families or householders should be provided with a school master, or school masters, of good morals, to teach children to read and write and to instruct them in the English language as well as in arithmetic, or- thography, and decent behaviour, for such period as was equivalent to six months for one school in each year. Larger towns or districts were required to have schools and masters for proportionate periods. Every town or district containing two hundred families or house- holders was required to be provided with a master well instructed in the Latin, Greek and English languages, in addition to a master to instruct in English. Towns neglecting to procure and support school masters as required by law were subjected to penalties ranging from ten to thirty pounds annually according to their population. No person could be employed as a school master unless he had received an education in some college or university, and before enter- ing upon such employment produced a certificate from a learned minister well skilled in the Greek and Latin languages, settled in the town or place where the school was to be kept, or two other such ministers in the vicinity, that he was well qualified and able to instruct in a grammar school, or that he was of competent skill in the Greek and Latin languages. No settled minister could be accepted, as a school master within the intent of the act. This inhibition was not long after repealed. By the act of June 13, 1817, school districts in Massachusetts were declared to be corporations, with power to sue and be sued, to take and hold real and personal property and to make contracts for the purposes for which they were organized. Their corporate powers were enlarged by the act of March 10, 1827. Under this latter act, towns were empowered to choose school committees to have charge of all public schools supported by the town. A prudential committee for each district was also provided. Provision was made in the act for the purchase at the expense of the town of school books, which were to be provided in case the parents or guardians of the scholars did not furnish them; but the expense of such books was to be added to the taxes of those whose children were provided with them for the next year. The development of the systems of public education in other states has been very similar to that of Massachusetts. There are, however, peculiar features in the different states which are worthy of notice. In all the states, committees elected by the towns, have the manage- ment of the public schools. In Connecticut, there are two plans of administration. Under one plan, a board of school visitors is given charge of all the schools of the town. The other plan obtains in cases where towns abolish the school districts and assume control of the schools, the town constituting a single district. In that case, a committee is chosen, which has all the powers of high school and district committees and boards of school visitors. In Maine and Vermont, the district system has been abolished and each town con- stitutes but one district for school purposes. School committees, in general, have plenary powers. They may hire and dismiss teachers and determine their qualifications. They may designate the school to which a pupil may be admitted, and may exclude pupils, subject only to the statutory regulations as to ages and periods of attendance. They may prescribe the studies to be pursued, except in certain states where certain studies are required by law, and may select the text-books to be used by the pupils. They may employ superintendents and fix their compensation. They have charge of the school buildings and other school property of the town, except in "Vermont where a prudential committee performs that duty, and, generally, have control of the school funds appropriated by the town or contributed by the state in aid of the schools. 40 Compulsory School Attendance. All towns are required, under heavy penalties for failure to do so, to tax themselves for the support and maintenance of schools. Ver- mont prescribes a certain percentage of the grand list of every to-wn which must be appropriated annually for school purposes, and imposes a state tax of five cents in the dollar to be assessed annually upon the grand list for the support of public schools. This tax is apportioned by the state treasurer among the towns, cities, unorganized towns and gores, according to their respective grand lists. Maine requires every town to raise and expend annually not less than eighty cents for each inhabitant, under penalty of forfeiting not less than twice nor more than four times the amount of its deficiency in that behalf. Connecticut appropriates annually two dollars and twenty-five cents for each child between the ages of four and sixteen years, payable from the civil list funds of the state, to be divided pro rata among the several towns according to the number of children between the designated ages. The school year in the different states varies from twenty to thirty- six weeks in length, New Hampshire having the shortest and Con- necticut the longest period. In all the states, except Ehode Island, the attendance of children of school age is compulsory, and parents or guardians are subject to a fine for non-compliance with this requirement. In Connecticut, the school age is from seven to sixteen years; in Maine, from seven to fifteen; in Vermont, from eight to fifteen; in' New Hampshire, from six to sixteen ; and in Massachusetts, from seven to fourteen years, and includes all children under sixteen years of age who cannot read at sight and write simple sentences in the English language. Attendance upon private schools approved by the authorities is ac- cepted as an equivalent for attendance at the public schools in certain cases. Towns are required in all the states to furnish free text-books at the public expense as well as books of reference, maps, and other apparatus, materials and supplies necessary for the pursuit of the different branches of instruction. In several of the states, the law requires the establishment of high schools, evening schools, and schools for manual training. Provision is also made by law for the convey- ance at the expense of the town of pupils living at remote distances to and from the schools. In Massachusetts, the law requires that a portion of the Bible shall be read daily in the public schools without written note or oral com- ment ; but pupils upon written request of their parents, on the ground that they have conscientious scruples against it, may be excused from taking part in such reading. In some of the states, the law requires that the national flag shall be displayed upon the school buildings while the schools are in ses- FfiEE Public Libbaeies. 41 sion, and for patriotic exercises upon Memorial Day, in commemora- tion of the citizen soldiers of the state who died in the service of their country during the War of the Eebellion. In Ehode Island, the twelfth day of February, known as Grand Army Flag Day, is also commemorated in honor of the birthday of Abraham Lincoln. The public library is an important feature in the life of the 'Sew England towns. Beginning at Peterborough, New Hampshire, when in 1833 the first free public library in this country was founded, town libraries have sprung up all over E"ew England. Massaehusetta leads in the number of such libraries as well as in the extent and value of their collections of books, there being four hundred and eighty-seven now in the Bay State, containing in round numbers nine million volumes. There are less than a score of towns in that state without free public libraries supported wholly or in part by public funds. In the other states of New England there is scarcely less interest shown in the establishment and maintenance of libraries for the people. Towns are permitted to establish libraries and to provide by taxation for their support and maintenance. In Maine, a sum equal to ten per cent, of the amount expended annually by any town is paid annually from the state treasury for the use of the library, and the state librarian is authorized to donate from the state library to any town having no free public library owned or controlled by the town, books purchased for that purpose not exceeding fifty per cent, in value of the books and documents purchased by the town for the purpose of founding a free public library. But no town can receive such . a donation until it shall have raised and appro- priated not less than one hundred dollars for the purchase of books and has provided for the care, custody, and distribution of its own books and of those to be donated by the state. Similar provisions for state aid are found in the other states. Libraries are managed by boards of trustees or directors elected by the town. The board usually consists of three or more members who commonly serve without pay. They generally have authority to make all needful rules for the government of the library and the care and use of its books an^ collections. They have the custody of its funds and other property, except where the town by a by-law or vote makes some other provision. The town treasurer usually acts as the treasurer of the board. All gifts and bequests for the use of such libraries are taken and held by the town under the provisions of the law. Among the sources of revenue applied to the support and main- tenance of libraries in Massachusetts are the fees derived from the issue of licenses for dogs. The maintenance of highways and bridges calls for the largest ex- penditures, with the exception of the schools, of any of the depart- 42 Public Highways. ments of town government. The care of the public ways is commonly intrusted to surveyors of highways or road commissioners, but a super- intendent of streets is sometimes employed in the larger towns. The town is usually divided into highway districts either by a vote at the annual town meeting, or by the selectmen, or, in Rhode Island, by the town council, and the work of repair is assigned to the different high- way surveyors elected or appointed for such districts. The method, which formerly obtained, of allowing the inhabitants to work out their highway taxes has fallen largely into disuse, except in the sparsely settled districts, mainly because of the growing demand for better roads, which can be secured only by skilled labor and super- intendence both in their construction and repair, such as could not be had under the old system. A great impetus for the improvement of public ways has been given in recent years by the practice that has grown up of granting state aid to towns in the building of their highways. In Massachusetts, a state highway commission has been created upon whom authority is ■conferred to superintend the building of state highways. Under the direction of this commission, large amounts of money have been ex- pended in the construction of sections of highway along the greal routes of public travel. The towns through which such highways are built contribute a certain proportion of the cost, and a percentage of the amount paid by the state is repaid by the county in which the highway is situated. As a rule, where state aid is given for the construction of higli- Tvays, although there is incidental supervision by the state in their -construction and maintenance, the general control of these highways remains with the local municipal authorities, but in Massachusetts, the highway commission exercises complete and permanent control over them. In Maine, state roads are established by the county commissioners upon the request of the municipal officers of any town, and the town may receive from the state one-half of the amount actually expended in the permanent improvement of the road upon conditions prescribed hy the statute. In Vermont, a state highway tax is assessed annually -upon the grand list of towns for the support of highways, and the state treasurer apportions to each town the amount to be paid by it. The tax so raised is repaid to the town upon the basis of its road mileage, as ascertained and certified by the selectmen, the amount being in accordance with the ratio of such mileage to the total mileage of the state. In ISTew Hampshire, under the act of 1905, state aid is granted to towns in accordance with their valuation, and the money so con- -tributed by the state, together with the amount set apart by the town for the improvement of highways, constitutes a joint fund to be used Stkeet Railways. 43 ■outside of the compact portion of the town. The -work performed is done in accordance with specifications provided by the governor and council, and all highways improved by the expenditure of such joint funds are required to be maintained by the town within which they are located at its own expense, and to the satisfaction of the governor and council. In Connecticut, a somewhat similar plan is pursued in the construc- tion of improved roads, called " public roads," which include only the main highways leading from one town to another. Contributions 1;owards the cost of such roads are made from the state treasury based upon certificates of the selectmen of the, cost of construction filed by i;hem with the state highway commissioner. The amount so con- tributed is, as in the other cases mentioned, limited to a percentage of the sums expended by the town. The town in which the road has been built is required to keep it in proper repair to the acceptance of ihe highway commissioner. In Rhode Island, by an act of the General Assembly passed in 1903, a state board of public roads was created with authority to construct state roads. All roads improved or constructed under its provisions are to be known as state roads, and kept in good repair from the time ■of such construction and improvement, at the expense of the state, under the supervision of the state board. The towns are required to keep such roads clear of snow and ice. The power to grant locations for street railways in town ways is Tested in the selectmen, whose decisions upon the matter are final. They also have control of the construction of the roadbed, the erection of poles and wires, and the determination of all other matters of equipment of the road so far as they affect the highway. Appeals lie from the action of the selectmen in certain cases to the board of rail- road commissioners, or the courts, in some of the states, upon ques- tions relating to construction and maintenance. They may also regulate the speed and mode of operation of such railways in their towns, subject only to such regulations as are pre- scribed by law. They have power to cancel a location and to remove the tracks from a road in case of disuse or failure on the part of the street railway corporation to comply with the conditions imposed when the location was granted. In general, the municipal officers have like authority in relation to telegraph, telephone and electric light companies, in the use of the public ways. They have full control over the placing, erection, and maintenance of wires, conductors, fixtures, structures or apparatus, and the relocation or removal of the same, and may designate the kind, quality and finish of such equipment. The public common, which is found in the older towns of 'New England, is the survival of the common lands held originally for the 44 PooE Relief. use of the inhabitants for wood, tillage or pasturage, which have shrunken to the dimensions of a small grass plot upon which front, the ancient church and the survivors of the oldest houses of the vil- lage. They are usually surrounded with old trees, and frequently contain a monument, commemorating those who fell in the Colonial,, or Eevolutionary Wars, or in the War of the Eebellion. They are^ regarded as sacred spots, never to be alienated, nor invaded even for- the erection of buildings for public use. Towns have power to establish parks within their limits, and may acquire land for such purposes either by purchase or in the exercise of the right of eminent domain. Such additions are, however, made under special provisions of the statutes or by special grants of power from the legislature. Authority is in such cases given for the creation of boards of park commissioners to be chosen by the town. In the absence of such boards, the care of public commons and grounds is- given by law to the selectmen or road commissioners. In recent years the office of tree warden has been created in several of the states. In Massachusetts and Connecticut, this officer is elected at the annual town meeting; in New Hampshire, he is appointed by the selectmen. His duties are to take care of shade and ornamental trees in public ways or grounds ; and he is required to mark by means, of iron spikes or nails such trees as he thinks should be controlled by the municipality. No tree, however, can be removed from any public grounds or highway without notice and a public hearing. Provision for the care of the indigent and insane has from the^ earliest period been a more or less heavy charge upon the public revenues. The duty is imposed by law upon all towns to relieve and support poor and indigent persons lawfully settled therein whenever they stand in need, and to afford temporary relief to strangers. The rules for the acquisition of settlements by paupers in the differ- ent states, although varying greatly in detail, are based upon a few simple principles. The fundamental fact is the residence of the pauper or his ancestor in the town in which his settlement is gained. The residence required must be supplemented by the payment of a poll tax or other taxes assessed upon, his estate during the period of such residence; and, coupled with this, is the further requirement that nO' public relief or supplies have been furnished to the pauper or his. family during such period. A wife takes the settlement of her hus- band and loses it in case of divorce from him. Legitimate children have the settlement of their father or his ancestor, and illegitimate children the settlement of their mother, or of her ancestor. A settle- ment once acquired in a town is not lost until another has been gained elsewhere. A person can have but one settlement. In Vermont, the law of settlements has been greatly simplified by recent enactments. In that state the one simple test applied to cases. X UX»J^J.l^ XJL-CjAjj i. XL* 45 •of application for relief is residence in the town for three years with- out receiving assistance from the town. The only exception is found in cases of application for immediate relief to transient persons, which the law requires the overseer of the poor to grant without regard to the residence of the applicant. In all the states, the overseers of the poor are required to give immediate relief to all persons falling into distress or want on account of poverty or any misfortune and are without means of self-support. Any expense thus incurred may be recovered in the first instance from the estate of the person relieved, if any is discovered, or from the relatives of such person, if able to respond; otherwise, from the town in which he has his legal settlement; and if it is found that he has no such settlement in the state, the town upon application is reimbursed for such outlays from the state treasury. Among the peculiar and interesting ways of succoring the self- respecting poor is that found in Concord, Massachusetts. The origin ■of the custom has been lost from living memory, but it is believed that it originated with a gift of funds to the town from some generous inhabitant for the use of the so-called " Silent Poor." The Silent Poor fund .has for many years been administered by trustees chosen by the town. The fund, which has been increased by additions in recent years, yields a considerable sum which is supplemented by annual appropriations made by the town and by a collection taken Tip once a year in the meeting-house of the First Parish. This an- nual collection appears to be a survival of the time when the town and parish were one. In the distribution of the benefits thus provided, absolute secrecy is preserved as to the beneficiaries, who themselves do not always know the source from which the help comes. The care and supervision of the public health are intrusted to local boards of health. The selectmen sometimes act as such. In Vermont, the state board of health appoints a health officer for each town, who with the selectmen constitute a board of health. In Maine, a well-educated physician may be appointed as the sanitary adviser and executive ofiicer of the board. The presence upon the board of a practising phj'sician, when practicable, is required in New Hampshire. In Massachusetts, towns may elect boards of health of three persons and one of these, in towns having more than five thou- sand inhabitants, is required to be a physician, unless the board is composed of selectmen. In Connecticut, the county health ofiicer appoints for each town some discreet person learned in medical or sanitary science to be health officer for the town, except in towns con- taining a city or borough, whose limits are coterminous with the limits of the town. In Rhode Island, the town council is ex officio the board of health, and may make such rules and regulations, not repugnant to law, as 46 Eakxy Towk Meetings. they judge proper for the preservation of the health of the inhabitants, and may inflict severe penalties for breaches of the same. A fine of not exceeding three hundred dollars or six months' imprisonment may be imposed for a single offense. The council is required to appoint annually a health ofiicer. The statutes of the different states prescribe in great detail the duties and powers of such boards. It is impracticable here to do more than summarize the more important ones. In Massachusetts, their jurisdiction extends to the sanitation of bakeries, the supervision of hospitals, the location and prevention of eases of contagious or infectious diseases, the examination into all nuisances, sources of filth and causes of sickness within the town, and the removal and abatement of the same ; the assignment of places for the exercise of offensive trades ; slaughter-houses, and rendering estab- lishments ; the supervision of drainage, and protection of water supply, both public and private, from pollution; the regulation of quarantine for vessels in seaport towns, and provision for the vaccination of children and other persons for the prevention of smallpox. In the other states of N"ew England, their duties and powers em- brace substantially the same subjects as those enumerated for Massa- chusetts. When dealing with epidemics and other matters ot gen- eral rather than local interest, they act under the direction of the state authorities. The early town meetings were occupied with a great variety of mat- ters which find no place in the meetings of to-day; their functions were both legislative and judicial. In 1637, Joshua Verin' was brought before a Providence town meeting, tried, convicted, and dis- franchised for restraining liberty of conscience. A town meeting of Portsmouth, E. I., condemned and divided the property of an abscond- ing debtor. The first recorded act of a town meeting at Hartford was the trial and condemnation to death of a Pequot Indian for several murders which he had committed. Prof. James K. Hosmer, in his Life of Samuel Adams, says of the records of Boston: "Whoever pores over these records, on the yellow paper, in the faded ink, as it came from the pens of the ancient town clerks, will find that for the first hundred years the freemen are occupied for the most part with their local concerns. How the fa- mous cowpaths pass through the phases of their evolution, — foot- way, eountry-lane, high-road, — until at length they become the streets and receive dignified names; what ground shall be taken for burying-places, and how it shall be fenced as the little settlement gradually covers the whole peninsula; how the neck, then a very consumptive-looking neck, not goitred by a ward or two of brick-and- mortar-covered territory, may be protected, so that it may not be guillotined by some sharp north-easter; what precautions shall lie taken against the spread of smallpox; who shall see to it that dirt lowN Instructions to .Deputies. 47" shall not be thrown into the town docks; that inquiry shall be made whether Latin may not be better taught in the public schools — such topics as these are considered." ^ The parish and the town being practically one in the early years, the cares and the " seating of the meeting house," and provision for the SLipport of the minister were among the duties of the freemen. There were at first no pews, and the meeting house was not regarded as a sacred edi^oe. It underwent hard usage, and was frequently out of repair. Occasionally it was used as a place of storage for the' town's stock of gunpowder. This was the case in Braintree, Massa- chusetts, and when the house took fire in 1752 and the powder blew up, it helped to complete the destruction of the building. The ex- clusion of dogs from the meeting house was also a matter of public concern. In the Dedham (Mass.) town records under date uf " 12- 11-1673," is the following entry: " Agreed with Nat Heaton to whip doges out of the Meeting House and to goe upon errands for the reverend elders, referring to the church; and to take care of cushin and glass, till further order be taken and for his paynes herein he is to receive of the Towne ten shillings for an whole year." * Besides the necessary attention to local affairs the towns were re- quired to elect deputies to the General Court ; and it was their custom for more than a hundred years to instruct their deputies, sometimes with great minuteness, in their duties by the mouth of some spokes- man of approved ability. In the town of Boston it was Samuel Adams who in 1764 delivered the tot^TD's charge to its deputies. In his address to them after saying- that the townsmen "have delegated to you the power of acting in their publick concerns in general as your own prudence shall direct you," he took care to qualify the concession by adding: "Always reserving to themselves the Constitutional Eight of expressing their mind and giving you such Instruction upon particular Matters as they at any time shall judge proper." In the case of Adams himself, when serving as deputy, it may well be supposed that the instructions given him by the town meeting- were largely a work of supererogation. It was he perhaps more than any other that moulded the public opinion of the town. In his fertile brain were shaped the measures and policies that came to be favored by his fellow citizens. That was the prerogative then as it is now of tiie king of the town meeting. In the town meeting more than any- where else the masterful man dominates the mass of men. The New England town meeting of to-day is the outgrowth of more than two centuries and a half of experience of democratic rule. It 'James K. Hosmer, " Samuel Adams," 4 et seq. 'Charles F. Adams, " Three Episodes ofMassachusetts History," II, 743 et seq. 48 Peoxt Voting. •differs materially, however, from those earliest assemblies of the people which met at first fortnightly and later once a month, in the Meeting-House, a barn, or private dwelling, to consider the neighbor- hood affairs of a handful of settlers. The first meetings were called together with little formality, at first by the beating of a drum, and later by the ringing of a bell. Attendance was compulsory, and both absence and tardiness were pun- ished by fines. The records of Hatfield, Connecticut, show the current usage. They disclose that it was voted " at the side meet- ings that when there is a meeting legally warned, whoever shall not come shall forfeit one shilling, whoever shall come a half hour late, six pence, whoever shall depart before the close, six pence."' The earliest town meeting of which we have any record was held at New Plymouth, April 3, 1621, when John Carver was re-elected Gov- ernor. One of the most important of the early meetings, perhaps, was held in New Haven on June 4, 1639, in Eobert Newman's barn, where " all the free planters assembled together in a general meetinge to consult about settling civill Government according to God and about the nomination of persons fittest for the f oundacion worke of a church which was intended to be gathered at Quinipieck." At this meeting was framed the " Poundamentall Agreement," the written constitution of New Haven Colony ; and the names of the " pillars " of the new church were also " propounded " — a memorable occasion which signalized the founding of a new state and the setting up of a new temple to the Almighty, in the wilderness. The personal attendance of the freemen at town meetings, required in the earliest period, was later in several of the colonies excused and proxies admitted instead. In May, 1670, the General Assembly of Connecticut enacted that the freemen who formerly had been obliged to go to Hartford to attend the General Court for Elections, might be represented by proxy. Accordingly, local "proxy-takings," as they were called, were held as a part of the business of the town meetings; and the proxies for the coming election at Hartford of Governor, Deputy Governor and magistrates or assistants, were taken after the deputies to the General Court had been chosen. A similar practice obtained in the Bay colony, where the freemen who, did not attend in person for the annual election in Boston of the General Officers were permitted to give their ballots, in their home towns, to their deputy, in the constable's presence, which being sealed were transmitted to the election table in Boston with a list of the freemen's names who had so voted.^ In Ehode Island colony as early as 1639-40, proxy voting was 'H. B. Adams, " Germanic Origin of New England Towns," Johns Honkins TJniv. Studies I, 33. '^ =H. D. Williamson, " History of Maine," I, 372. Dorchester Beginnings. 49 allowed. Orders were passed by the Greneral Assembly in 1647 and 1664 permitting the freemen to send proxies to a General Court for Elections, the order for the latter year providing that persons who did not go to Newport might give their votes sealed up into the hands of a magistrate at any regular town meeting to be delivered to the Executive at the Court of Election in Newport, there to be opened and counted.^ / The burden of caring for the multifarious interests of the com- munity in these popular assemblies bore heavily upon the freemen, and it was soon seen to be necessary to depute to a smaller body the authority which was but clumsily and inefficiently exercised by the town court. It was then that a resort was had to a board of " select- men," or " townesmen," as they were sometimes called. One of the first towns to adopt this course was Dorchester, Massa- chusetts, in whose records under date of Monday, Oct. 8, 1633, is the following entry, which is worth quoting in full, as showing the persistence of the legislative habit and a certain reluctance about sur- rendering to the new functionaries the powers of the monthly meet- ing. "DoECHESTEK, Mass., Monday, Oct. 8, 1633. " Ordered that for the general good and well ordering of the affairs of the plantation there shall be every Monday before the Court by 8 o'clock a. m. and presently by the beating of the drum, a general meeting of the inhabitants of the plantation at the meetinghouse ■there to settle and set dovm such orders as may tend to the general good as afoi-esaid, and every man to be bound thereby without gain- eaying or resistance. It is also agreed that there shall be twelve men selected out of the company that may, or the greatest part of them, meet as aforesaid to determine as aforesaid ; yet so far as it is desired that the most of the plantation will keep the meeting constantly and all that are there, though not of the twelve shall have a free voice as any of the twelve, and that the greater vote both of the twelve and the other shall be of force and eiScacy as aforesaid. "And it is likewise ordered that all things concluded as aforesaid shall stand in force and be stayed until the next monthly meeting and afterwards, if it be not contradicted and otherwise ordered at said monthly meeting by the greatest vote of those that are present as aforesaid." The names of seven out of the twelve men were recorded. In the years following, the numbers of selectmen annually chosen in Dor- chester varied but diminished, until 1663 when five only were elected. In Watertown, Massachusetts, in 1634-5, the records show that it was "agreed by the consent of the freemen that these eleven freemen shall order all the civill affairs of the Towne for this year ^H. G. Arnold, " History of Ehode Island," I, 143 et seq. 50 Eakxy Boston. following and divide the lands." Then are named the chosen eleven. The like number were appointed the following year and until 1643, when nine only were named. By the "Bodey of Libertyes," enacted by the General Court in December, 1641, "the freemen of every towne or township" were, given " full power to choose yearly or for a lesse time out of them- selves a convenient number of fitt men to order the planting or prudential occasions of that toMTi according to instructions given to them in writing; Provided nothing be done by them contrary to the publique laws and orders of the countrie, provided also the number of such select persons be not above nine." The name first occurs in the records of the town of Boston in ISTovember, 1643; and on November 29, 1645, John Winthrop and nine others are declared to be chosen selectmen. Their duties as. recorded in one of the votes of the inhabitants were: " To oversee and take order for all the allotments within us, and for all comers into us, and also for all other the occasions and businesse of this town." Formal instructions to them were voted at the annual town meetings. Those for 1657, quoted by Josiah Quincy in his. " Municipal History of Boston," are typical of the requirements, of such officers generally during the colonial period and may be summarized as follows: " The selectmen are instructed to cause to be executed all the orders of the town according to the power given them by law as. found in the printed laws under the titles of Townships, Eccle- siastics, Freemen, Highways, Small Causes, Indians, Cornfields, Children, Masters, Servants, Pipe Staves, Stores, Weights and Measures, and any other orders in Force; and where they found any defect, to issue thereon good orders to be approved by the town and the General Court. The subjects most necessary to be understood were: "About entertaining new inhabitants. That none transplant them- selves from the country to inhabit the town without giving notice;, to see whether such persons are to live under other men's roofs as inmates, and if so to deal with them according to law. If they are poor and impotent, to deal with them under the title of Poor. If they buy houses and land, to have a vigilant eye to see that they live not idly, but have some lawful employment or calling. If by reason of sickness they cannot subsist their children, to take the children from them and put them to apprenticeship. If any be debauched and live idly, to provide a house of correction for them at the charge of the town and county. " To have the disposal of the waste lands of the town for the town's benefit. To make effectual order to prevent harm from swine. As. OELECTMEN OE J30ST0N. 51 to particular highways to each man's lot, if the General Court'? order does not reach it, to remind our deputies to procure some addition. To take care not to let any buildings encroach on the streets or the town's lands. To appoint meet persons to keep clear of stones and other encumbrances the streets and the flats near the wharves. To see that some life is put into the laws about casks, and that they be of due gauge to prevent fraud, and that the deceitful packing of beef and pork be duly punished; that sworn men be appointed for measuring grain, cording wood and boards. To have a jury chosen on weights and measures, to observe defects in chimneys and in houses in danger of falling, and present the same to the county courts; to have orders passed against re- grators and forestallers and our deputies get them confirmed by the General Court. "To hold monthly meetings seriously to consider these things for the good of the town, the glory of God, and establishing truth and love among us. " To call a meeting of the town every half year for the submission of their orders and accounts for the town's approval, and particu- larly of what had been spent for buckets, hooks and ladders, and for powder, and whether ladders have been provided for each house according to law; also as to what has been spent as to the great guns and ammunition of the town, that provision may be made for them." These orders, with occasional variation, were apparently renewed every year in town meeting until 1694.' In conjunction with a commissioner, chosen by the freemen for that purpose, the selectmen listed annually all persons and property in the town subject to taxation and assessed the rates upon them. They took charge of the persons and estates of insane persons during their disability. They not only acted as truant ofiicers to keep the children in school, but had general oversight of the schools which they were required to visit half yearly, to inquire into the regulation and discipline. They were early given charge of the running of town lines, of the fencing of individual lots and of the tilling and pasturage of the common lands. It was their duty also to enforce the regulations as to wearing apparel prescribed by the General Court in the colony of Massa- chusetts Bay. In that colony they were also required to have a vigilant eye over their brethren and neighbors, to see that the children and apprentices were taught to read the English tongue and a knowledge of the Capitol laws, on penalty of twenty shillings for each neglect therein; also to see that masters of families should 1 Josiah Quiney, " Municipal History of Boston," 7. 52 New Haven TowNEfSMEK. once a week at the least catechize their children and servants in the grounds and principles of religion, or cause them to learn some short orthodox catechism without book, so as to be able to answer questions propounded to them by the parents, masters, or any of the selectmen. They had power also to take unruly children and apprentices from their parents or masters and place them with other masters, who would bring them up properly until they became of age. It devolved upon them to cause tything-men to be appointed or elected annually, whose duty it was to inspect licensed houses and inform a justice of the peace or the court of general sessions of the peace, of disorders and misdemeanors discovered by them, and of all idle and disorderly persons, profane swearers, cursers, sabbath- breakers, and like offenders. The tything-men carried a black staff tipped with brass, as a badge of oflBce, provided by the selectmen at the cost of the town. Similar causes and conditions in other colonies brought about like results. Mr. C. H. Levermore in his interesting monograph upon N"ew Haven thus describes the experience of that colony: " The oft-recurring assemblages of the Town-Court with its relent- less fines became burdensome and costly. The Town-Court of Ifovember 17, 1651, met the demands of the hour, and, doubtless with due consideration of the usages in Connecticut and Massa- chusetts, decreed the change. " It was propounded that there might be some men chosen to consider and carry on the towne affaires, that these meetings which spend the towne much time, may not bee so often." The Court approved the motion, and chose " one out of each quarter to this worke — viz. Francis JSTewman, John Cooper, Jarvise Boykin, Mr. Atwater, "Wm. Fowler, Eichard Miles, Henry Lindon, Thos. Kimberly and Mathew Camfield, which are to stand in this Trust until the Towne Elections in May come twelve month; and they are by this Court authorized to be Townesmen, to order all matters about Fences, Swine, and all other things in the generall occasions of the Towne except extraordinary charges, matters of Election in May yearly and the disposing of the Towne's land." ^ The method of calling town meetings, except when modified by a vote or by-law of the town, in the several states, except Ehode Island, is substantially as follows : The initial step is the drawing up of a notice to the inhabitants in the form of a written or printed warrant, fixing the time and place of the meeting, and setting forth the business to be done. The latter requirement must be strictly met, as no other subjects can be considered than those specified in the warrant. The warrant must be signed by the selectmen or a majority of them. In default of *C. H. Levermore, " Republic of New Haven," 71, 72. Town Meetings of To-day. 53 action by the selectmen, recourse may be had to a justice of the peace, who upon application of a certain number of voters is author- ized to call the desired meeting. Electors' meetings in Connecticut are warned by the town clerk. The warrant is generally directed to a constable, but may be addressed to the inhabitants, and is served by posting copies duly attested upon the public sign posts, as is done in Connecticut, or in other public places in the town, or by publication in a newspaper published in the town. The length of notice varies in the different states from five days in Connecticut to fourteen days in New Hampshire. In Ehode Island, this duty devolves upon the town clerk, who issues his warrant directed to the town sergeant, who posts attested copies in three or more public places in the town at least seven days before the day of the meeting. Notice of two distinct meetings may be embraced in one warrant. The time of holding the annual meeting is fixed by law; but special meetings may be called at any time upon request of a certain num- ber of qualified voters. No order of business is prescribed by the statutes for the annual meeting, except that in some of the states the law requires that a moderator shall first be chosen, and in Ehode Island the town clerk, town council and justices of the peace are elected in that order, after the moderator is chosen. The laws of Ehode Island also provide for the election in certain towns of an assistant moderator. In Connecticut the registrars of voters appoint moderators for electors' meetings. The practice has grown up in the more populous towns in Massa- chusetts of dividing the business of the annual meeting into two parts and holding sessions on two different days, one week apart, the first session for the election of officers and the second for the consideration of the residue of the town's business. In such cases a different moderator is usually chosen for each session. In Vermont the moderator is elected by a viva voce vote, unless a ballot is called for by a certain number of qualified voters. He may be chosen by open or secret ballot in Ehode Island. In the other states he is elected by ballot, and in Massachusetts, in his election, as in that of oth,er town officers whose election is by law required to be by ballot, the law requires the use of the check list. The term of service of the moderator varies in the different states. In Maine, Massachusetts and Connecticut his duties • end with the town meeting over which he presides. In Ehode Island his term of office begins at the next town meeting after that at which he is chosen, and continues until his successor is elected and qualified. In New Hampshire, he is chosen at the biennial town meeting to serve until the next biennial meeting. 54 The Modeeatoe. The powers of the moderator compared with those of the pre- siding officer of any ordinary business meeting of to-day seem extraordinary, indeed almost despotic, although perhaps none loo great for the ruler of the "fierce democrat] e." "Without his leave no person may address the meeting, and at his command all shall be silent. If any one persists in disobeying his order and refuses on his request to withdraw, the moderator may have him removed from the place of meeting by force and kept in confinement until the meeting is adjourned. This power is at the present day rarely exercised, but in former times it appears to have been enforced with some harshness Judging by the terms of the Massachusetts statute of 1786 (c. 75, s. 6), which provided that any person who persisted in disorderly behaviour and re- fused to withdraw when directed by the moderator should forfeit and pay a fine of twenty shillings and might by direction of the moderator be carried out of the meeting by some constable and put into the stocks, cage, or some other place of confinement, and there be detained for the space of three hours, unless the town meeting should sooner adjourn or dissolve. The fines imposed for such breaches of order range from one to twenty dollars. The moderator commonly presides at town elections, has general charge or supervision of the ballots, and declares the result of the voting. In Massachusetts, however, the duty of canvassing the votes and declaring the result devolves upon other officers. The moder- ator may administer in open meeting the official oath to any town officer chosen at the meeting. He decides all questions of order, and, in the absence of a town by-law bearing on the matter, is bound by no rules of procedure in conducting the business of the meeting, barring a few regulations contained in the statutes of the states. Among these, for example, Maine, Massachusetts, New Hampshire, and Vermont provide by law that his declarations of votes may be immediately questioned by a certain number of voters, and in such cases he is required to verify his ruling by polling the voters or dividing the meeting. In Ehode Island, he is obliged to hear all electors who desire to speak before putting a question to vote. In case of a tie, in Connecticut, the law allows him to cast the deciding vote. There is one peculiarity of town government in Ehode Island, growing out of the property qualification for voters still retained in that state. The state con- stitution provides that no one shall vote upon any proposition to impose a tax, or for the expenditure of money in any town or city, unless, within the year next preceding, he shall have paid a tax assessed upon his property therein of the value of at least one hun- dred and thirty-four dollars. Eaely Suffrage Resteictions. 55 This results in two kinds of elections and town meetings. At the "financial town meeting," no one can vote unless he is on the voting-list as qualified under the above-mentioned provisions of the law. Accordingly, it frequently happens that only a comparatively small proportion of the electorate participates in the transactions of the town meeting, and in all proceedings relating to the raising and expenditure of money the property-holders only have a voice. This condition, however, does not always result in the expediting of the public business; for, in order to carry into effect the rule which requires the moderator to refrain from putting a question tmder consideration until all those who are desirous of being heard have spoken, it happens sometimes that by successive adjournments the meeting lasts for days or weeks before all are talked out and ready to vote. The voting franchise has been so broadened in the states of New England during the lapse of centuries, that to those who have little acquaintance with their early history it might seem that universal suffrage had always been the rule. A backward glance at the his- tory of the early communities out of which have grown these popu- lous commonwealths will dissipate that delusion. The first settlers in the colony of Massachusetts Bay brought with them the class distinctions among which they had been born and bred. They had no thought of establishing in the new world a democracy with equality of rights to all the citizens. Neither they nor their descendants for several generations learned the full meaning of the words, liberty and toleration. Their pur- pose as revealed in word and act would seem to have been rather to found a theocratic state, in which there was to be allowed neither freedom of conscience nor of political action ; and the clergy and _ their narrow-minded followers in the churches, who claimed to find the bases of their political theories between the lids of the Bible, were to be the controlling power. The general attitude of the domi- nant party in religious matters may be seen in an utterance of Nathaniel Ward, a deprived clergyman of Essex, England, who came to Massachusetts in the fourth year of its existence, and became the compiler of the " Bodey of Libertyes," adopted in 1641. In " The Simple Cobler of Agawam," he says : " It is said that men ought to have liberty of their conscience, that it is persecution to debar them from it ; I can rather stand amazed than reply to this ; it is an astonishment to think that the brains of men should be parboyled in such impious ignorance. He that is willing to tolerate any religion, or discrepant way of religion, besides his own, unless it be in matters merely indifferent, either doubts of his own or is not sin- cere in it." In political things, the spirit of the times is shown in the words 56 Thomas Hookek. of Eev. John Cotton. " Democracy," said Cotton, " I do not conceive that ever God did ordain as a fit government either for church or commonwealth." This view was also held by Governor John Win- throp. The charter of the colony gave the governor, eighteen assistants, and the freemen, assembled in a single chamber as the "great and General Court," the power of electing officers and making laws and ordinances. It prescribed no condition of investrofint with the franchise, except the will and vote of those who were already free- men; but at the first cisatlantic General Court for election in 1631, an order was passed limiting the franchise to church members. The result of this action was that as late as 1676, five-sixths of the people were still disfranchised. The spirit of the first settlers in Plymouth seems to have been different. " Since the first settlement in 1620," says William T. Davis, in "Ancient Landmarks of Plymouth," "the grand idea of popular government had been ever uppermost in the minds of the Pil- grims. In this respect there was a wide difference between them and their neighbors of the Massachusetts Colony. From the first, the Gov- ernor and assistants of Plymouth were chosen by the people and the people were the law-making power." ^ The Constitution of New Haven adopted in 1639 provided that church members only were to be "free burgesses," and were to choose from their own number magistrates and officers, to make laws, divide inheritances, decide cases at law, and transact all public business. In Connecticut and Ehode Island a different political climate seemed to exist.^ The presence there of Thomas Hooker and Eoger Williams may- have created it. The broad foundations of our American system of popular govern- ment were outlined in the utterances of Thomas Hooker, who more perhaps than any other may be regarded as the founder of Con- necticut. In a remarkable sermon preached at Hartford on May 31, 1638, of which the short-hand notes have been deciphered by J. H. Trum- bull, occur the following declarations: " The choice of public magistrates belongs unto the people, by God's own allowance. " The privilege of election, which belongs to the people, therefore, must not be exercised according to their humours, but according to the blessed will and law of God. 'Davis, "Ancient Landmarks of Plymouth," 78. = Alexander Johnston, " Connecticut," 66; J. G. Palfrey, "History of New England," 1, 121. IJONNECTICUT AND IChODE iSLAND DeMOCEACIES. 5Y " They who have power to appoint officers and magistrates, it is in their power, also, to set the bounds and limitations of the power and place unto which they call them." Among the " Reasons," he said, " Because the foundation of authority is laid, firstly, in the free consent of the people." Among the " Uses " the lesson taught is, " Of exhortation — to persuade us as God has given us liberty to take it." Here we find the basic principles of the American commonwealth announced on American soil more than a century before the Declara- tion of Independence. The three original settlements in Connecticut, which were formed chiefly by secessions from Watertown, Newtowne, (Cambridge), and Dorchester in Massachusetts, established towns and churches together. " Town government and church government were but two sides of the same medal, and the same persons took part in both. For nearly a century (until 1727) the same persons in each town discussed and decided ecclesiastical and civil affairs indifferently, acting as a town or a church meeting."^ 'So religious test was ever applied in the admission of freemen in the Connecticut colony. The Constitution of 1839 gave the General Court power to " admit of freemen." The right of suffrage was later given to admitted free- men who had taken the oath of fidelity to the Commonwealth, and in 1643 the Court declared that it understood by "admitted inhabit- ants," those who had been admitted by a town. The towns retained complete political control of their own affairs. Although later a property qualification for voters was instituted, the towns which founded the state of Ehode Island and Providence Plantations (as it is officially known) were in the beginning all pure democracies. This character is revealed in the first written compact still extant, signed in 1637 by thirteen of the founders of Providence, among them Eoger "Williams, who promised to subject themselves " in active or passive obedience to all such orders or agreements as shall be made for public good of the body in an orderly way by the major assent of the present inhabitants, masters of families, incorporated together into fellowship, and such others whom they shall admit unto them, only in civill things." ^ Here was a distinct recognition of majority rule, and a reservation of religious independence. The same spirit and purpose appear in the vote adopted in 1647 by the first general assembly at Portsmouth. " For the Province of Providence It is agreed by this present Assembly thus incorporate and by this present act declared, that the forme of Government established in 1 Johnston, "Connecticut," 60, 61, 75. = R. I. Col. Rees. 14. 58 Peesent-Day Voting Qualipications. Providence Plantations is Democraticall, that is to say, a Government held by ye free and voluntarie consent of all, or the greater part of the free Inhabitants." The Patent of 1644 obtained by Eoger Williams follows the lan- guage of the General Assembly in part, and adds significantly, but ■with saving qualifications, a reference to the mother land. It pro- vides that the inhabitants shall have full power and authority to rule themselves "by such a form of Civil Government as by voluntarie consent of all, or the greater part of them, they shall find most suit- able to their estate and condition," such government to be " conform- able to the Laws of England, so far as the Nature and Constitution of the place will admit." Under the Patent of 1647 the General Assembly adopted a code, which gave the initiative in the enactment of laws to the towns.'^ Only after the four towns had discussed, each by itself, a proposed law and passed favorably upon it, was it acted upon by the Assembly.^ " When in 1651 William Coddington obtained from the home gov- ernment the act which placed in his hands the long-desired supremacy, the stability of this colonial union received its first test. It yielded. The colony fell apart. Again, as at the beginning, Portsmouth and Newport acted together. Providence and Warwick, left thus to them- selves, formed a separate government." The charter of 1663, which superseded the Patent, formed a stronger central government; but iipon the advent of Sir Edmund Andros in 1686, whose measures of radical reconstruction were re- pugnant to the Ehode Island colonists, the General Assembly voted that it should be "lawful for the freemen of each town in this Col- lony to meet together" and make all necessary provision "for the managing the affairs of their respective towns," and then dissolved. "In 1690, the government under the charter was as peacefully re- sumed as it had been set aside, the interference of the royal agent being at an end." ^ The qualifications of voters are nearly uniform throughout the New England States. In Massachusetts, every male citizen of tweniy-one years, of age or upwards, not being a pauper or under guardianship, who is able to read the constitution of the commonwealth in the English language and to write his name, and who has resided within the commowealth one year and within the city or town in which he claims the right to vote six calendar months preceding a state, city, or town election, may have his name entered upon the list of voters of such city or town, and shall have the right to vote therein at any such URL Col. Kees. 143-145; 2 R. I. Col. Recs. 3-18. " Durfee, " Gleanings from the Judicial History of R. I " Hist Trnp+= w„ iq ^Z^l^2l:it' " ''°"" «''^""--* '^ «• I" Joh- Hopkins Unt's^udils; The Feanchise in Different States. 59 election or at any meeting held for the transaction of town affairs, ■upon complying with the statutory requirements as to registration. The minimum age limit is the same in all the states, but the period of previous residence in the state varies. Massachusetts, Vermont, and Connecticut each require one year's residence; Ehode Island, two years; New Hampshire, six months; and Maine, three months. Citizenship of the United States is in every state a prerequisite. In Maine, Indians not taxed, and in Ehode Island members of the Narragansett tribe, are not permitted to vote. Paupers are universally excluded from the franchise. In New Hampshire, a person is disqualified from voting who has received assistance from the town or county for himself or his family "within ninety days prior to the meeting in which he claims the right t;o vote, also any one who has been excused from paying taxes in any town at his own request. But these disabilities may be removed by a tender by the voter, or proof of such tender, to the moderator, col- lector of taxes, or selectman, of payment of all taxes assessed against him in the one case, or of all necessary expenses incurred by the town, or county for such assistance, in the other. Ability to write and to read the state constitution in English is required in all the states except Ehode Island and Vermont. This Tequirement does not apply to persons physically unable to comply -with it in Maine, New Hampshire, or Massachusetts, nor in the last named state to any one who had the right to vote on May 1, 1857, nor in Maine to any one who was sixty years of age or upwards, or who had the right to vote on January 4, 1893, nor in New Hampshire to any person who was sixty years of age or upwards, on January 1, 1904. In V^ermont no person is admitted to take the freeman's oath, or vote at an election, until he has obtained the approbation of the board of civil authority of the town where he resides. A delinquent tax •payer is not allowed to vote at an annual meeting until he has paid his taxes. The state constitution of Connecticut provides that the privileges of an elector shall be forfeited by a conviction of bribery, forgery, perjury, duelling, fraudulent bankruptcy, theft, or other offense for which an infamous punishment is inflicted. The rights so forfeited may be restored by a two-thirds vote of the General Assembly. There is also in Connecticut a requirement that a proposed elector shall sustain a good moral character ; and no person shall be deemed to have complied with this requirement who has during his minority been convicted three or more times of any offense punishable with imprisonment, or with fine and imprisonment ; who has been convicted of any offense mentioned in the section of the Constitution above quoted; or who at the time of reaching his majority was serving a term in jail or prison for any such offense. 60 Massachusetts REGisTEATiojsr. In Ehode Island only is there any property qualification for the suffrage. Under the laws of that state there are two classes of voters, the first as registered, the second as unregistered, who have a right to vote in the election of all civil officers and on all questions in all legally organized town, ward, or district meetings. Of the registered class, no person is allowed to vote in the election of the city council of any city, or upon any proposition to impose a. tax, or for the expenditure of money in any town or city, unless he shall within the year next preceding have paid a tax assessed upon his property therein, valued at least at one hundred and thirty-four dollars. Other persons, not registered, but otherwise qualified to vote, may exercise the privilege, who are really and truly possessed in their own right of real estate in the town or city where they claim the right tO' vote, of the value of one hundred and thirty-four dollars above encum- brances, or which rents for seven dollars per annum clear of interest on encumbrances, being an estate in fee simple, fee tail, for life, or in reversion or remainder, which qualifies no other person to vote, the conveyance of which estate, if by deed, shall have been recorded at least ninety days; or who have such an estate, within the state, but out of the town or city in which they reside as above described, and who in that case shall produce a certificate from the clerk of the town or city in which the estate lies, bearing date within ten days of the time of his voting, setting forth that such person has a sufficient estate therein to qualify him as a voter and that the deed, if any, has, been recorded ninety days. The suffrage is limited to male citizens in all the states of 'New England except Connecticut, Massachusetts, and Vermont, where women are allowed to vote upon educational matters and for school officers and committees. Eegistration is an indispensable preliminary, in all the states, to the exercise of the right to vote. Methods of registration differ in the different states. In Massachusetts, boards of registrars, in small towns composed of the selectmen and town clerk, in others, appointed by the selectmen perform this duty. The times and hours of their sessions are fixed by the general law and the town by-laws. Notices of the meetings of the board are posted beforehand in public places, or published in a local newspaper. Applicants are examined under oath as to their qualifications as voters, and, if naturalized citizens, are required to produce their papers of naturalization. A book of registry is kept showing the names of all persons registered, their residences, ages, places of birth and dates of becoming inhabitants of the town, and of the state and if naturalized citizens, the particulars of their naturalization.' In VEfRMONT ReCHSTEATION. 61 order to guard against fraud in meeting the educational requirements, the registrars are provided by the Secretary of the Commonwealth with a copy of the Constitution printed on uniform pasteboard slips each containing five lines of that instrument; and each applicant is required to draw one such slip from a box so constructed as to conceal the slips from view, and to read the slip so drawn by him. Complete voting-lists are prepared from the register and copies thereof posted by the registrars in their oflBce and in one or more other public places in the town and in each voting precinct, at least twenty days before the annual town election and thirty days before the an- nual state election. Additions to and corrections of the lists are made by the registrars before the day of election, and certificates are granted by them to voters in cases of error or omission for use at the polls. In the makeup of the board of registrars, the two leading political parties are equally represented; their sessions are required to be open to the public; and their books are subject to public inspection. They are required to furnish lists of voters for all meetings for elections, and for caucuses when requested by the chairman of the town com- mittee of the party whose caucus is to be held. In Vermont, it is the duty of the selectmen in each town, at least thirty days before a freemen's meeting for the election of state and county officers, to make an alphabetical list of the persons quali- fied to vote in such meeting, and to cause copies of the list to be posted in two or more public places in the town, and a copy to be filed in the town clerk's office. This list is revised by the board of civil authority of the town, which consists of the selectmen, town clerk, and the justices of the peace residing in the town, at least fifteen days before the freemen's meeting, at a hearing appointed and notified by them for the purpose ; but no such hearing can be held within thirty-six hours of the time appointed for the meeting at which the check-list is to be used. No name appearing on the list can be erased by the board without giving two days notice to the person bearing it that the right to have his name appear on the check-list has been challenged, and that he may have a hearing at a time and place specified in the notice. Sim- ilar methods are pursued in preparing check-lists for local town and village elections. 'No person is permitted to vote at a freemen's meeting for any of the officers to be elected at such meeting or at a town or village meet- ing at which a check-list is required to be used, unless his name ap- pears on the check-list; and no person's vote can be rejected whose name is on the list, if he is a resident of the town or village on the day when the meeting is held. In ISTew Hampshire, the voting list is prepared by the board of 62 ]\Iaine Keqisteation. supervisors, which consists of three legal voters, chosen by the town at each biennial election. No person can be supervisor and selectman at the same time. The supervisors hold office for two years and may fill vacancies in their own number. In case of failure to fill such vacancies seasonably for the performance of their duties, or when the whole board is vacant, the selectmen make the appointments. It is their duty to make and post at two or more public places in the town, a complete alphabetical list of the legal voters fourteen days before the day of any election at which such list is to be used; and they are required to hold a session at some suitable place in the town, two days at least before the day of election, one of which shall be the day next preceding that of the election, for the correction of the check-list. Notice of such session must be given on the posted check- lists. They hear all applications for correction and the evidence sub- mitted thereon and correct the check-list to their best knowledge. On the day of the election, before opening the meeting, the super- visors subscribe and make oath to a certificate on the back of the check-list, as corrected by them, to the effect that the list contains the names of those persons only who are by actual residence legal voters in the town. A copy of the list is filed with the town clerk. All per- sons whose names are entered upon the corrected check-list are^ deemed voters; and no person whose name is not upon the list is al- lowed to vote, unless his name was left off by mistake and his right to vote was known to the supervisors before the check-list was originally posted. The supervisors are required to be present at the opening of each iown meeting at which the cheek-list is to be used, to have with them the corrected check-list and to remain in attendance upon the meeting until its close. In Maine, in towns where the selectmen are not assessors, the assess- ors are required in each year of a state election to prepare a list of persons whom they Judge to be constitutionally qualified to vote at such election, and to deliver it to the selectmen. It is the duty of the selectmen to correct the list, holding open ses- sions for the purpose of receiving evidence of the qualifications of persons claiming the right to vote and for the correction of the list, giving previous notice of their sessions in like manner as their town meetings are notified. An alphabetical list of voters thus prepared and revised is deposited in the town clerk's ofl5ce, and a similar list is posted in one or more public places in the tovm. The selectmen also make a correct list of the inhabitants in their towns qualified to vote for town officers, deposit it in the office of the town clerk, and post a copy in one or more public places in the town, annually, on or before the twentieth day of February. They are also- required to be in session at some convenient time and place, to be by v^UiNJNJJAJTlUUX JrlEGISTEATION. 63 them specified in the ■warning for the town meeting, on the secular day next preceding the annual election in March, or on the morning of the day of election, to hear and decide upon the applications of per- sons claiming to have their names entered upon the list; and such session, when held on a secular day preceding the election, continues at least three hours, and when held on the day of election, continues until the election of town oflBcers required by law to be elected by ballot has been completed. The town clerk is required to have the check-list at every town meeting for the election of town officers chosen by ballot, and the list must be used at such meeting, if demanded by one-third of the voters present. In Connecticut, two registrars of voters are chosen annually by every town (with the exceptions named in the statute), each belonging to a different political party, and neither can serve at the same time as town clerk or selectman. It is the duty of each registrar to appoint a deputy, who assists his principal when required, discharges his duties when his principal is absent or unable to act, and, if a vacancy occurs in the office from any cause, himself becomes registrar and ap- points a deputy. The registrars are required, biennially, to complete a correct list of all electors in their town, or its voting districts, entitled to vote, at least twenty days before the electors' meetings, and to place on such list \mder the title, " to be made," the names of persons by whom or on whose behalf the claim is made to either registrar, that they will be entitled to be made electors, on or before the day of such meeting. Applications for registration under the title "to be made," in towns having less than five thousand inhabitants, may be made either orally or in writing. In towns having more than five thousand in- habitants, applications must be made in writing by the applicant him- self or by some other elector residing in the town on his behalf, giv- ing full particulars as to his place of residence, the date when, he be- came or will become of age, the dates when he became a resident of the state and of the town, and, if he was not born in the United States, the date when he became a resident therein. Sessions are held by the registrars for the perfection and revision of the list, and, when completed, it is certified and deposited by them in the town clerk's office within the time specified before the electors' meeting. Certified copies of the list are also posted by them at their place of meeting and in such other places as may have been designated in a town meeting. They also give notice, in the list, of the times and places at which they will hold one or more sessions within the next twelve days, for the revision or correction of the list, by publication in a newspaper, or by posting the same on the public signpost, at least five days before the first of such sessions. 64 Ehode Islanb Registbatiow. At these sessions names may be added to or erased from the list, but the name of no person can be erased without notice to him at least twenty-four hours before the session at which action is taken thereon. Appeals may be taken from the decisions of the registrars to the selectmen and town clerk, who, upon notice to the registrars, may act upon such appeals. If an appeal is sustained, the persons whose quali- fications are in dispute is registered, otherwise not. The manner of registering voters for town meetings and elections is substantially the same as that above described for electors' meet- ings. In all cases before filing the corrected list, the registrars add the names of those persons who have formerly been admitted or registered as electors in their towns, and have resided in the state one year and in the town six months preceding the electors' meeting, as the case may be; also the names of those electors who have been admitted by the board of admission of electors ; and, under the title, " to be made," those only on the first list whose qualifications of age or residence, either for admission or naturalization, appear not to have matured at the last session of the board. A separate list is made by the registrars under the title, " women's list to be made," of the names of those women by whom or in whose behalf the claim is made to either registrar that they will be entitled to vote for school officers and on questions relating to education or to schools; and all applications "to be made" in favor of women are governed by the same rules that apply to men. Under the constitution of Connecticut, the selectmen and town clerk are the sole Judges of the qualifications of electors; hence the formal act of admission of voters is performed by those ofiicers, who hold meetings for the purpose at times and between hours fixed by law. They are, however, limited in their action to the lists, " to be made," prepared by the registrars. It is their duty to deliver to the town clerk of the town a certified list in writing of all persons admitted as electors, which is prima facie evidence that each person named therein possesses the requisite qualifications for an elector ; and the names of all persons so admitted are recorded in the records of the town. In Ehode Island, the duty of registering voters devolves upon the town clerk and town council of the several towns. The town clerk is required to keep a book entitled the Eegistet Book, furnished by the secretary of state, ruled and arranged for the recording of the facts of birth, residence, and citizenship necessary to establish the right of persons to be admitted as voters. In this book, every person, with exceptions noted below, who is or may be qualified to vote, upon being registered, annually, on or before the last day of June, registers his Khode Island Kegisteation. 65 name, and thereby certifies to the truth of the facts stated in the book. And persons of foreign birth are required to file with the town clerk proof that they are citizens of the United States. The town clerk is required, annually, to place upon the voting-list the names of the several persons who have previously been upon the voting-list, against whom a property-tax to the amount of one dollar or upwards shall have been assessed ; and such persons need not regis- ter their names annually as is required of persons not paying a prop- erty-tax. The town councils are boards of canvassers, and are required to hold a meeting on Tuesday next after the first Monday in September in every year and to make and correct alphabetical lists : First, Of all persons qualified, or who may become qualified, to vote generally, to wit : Of all persons entitled to vote under article second, section first, of the constitution, which grants the privilege to persons registered, who have resided two years within the state and six months within the town in which they offer to vote; and also of all persons who are or may be entitled by registry, to vote in their re- spective towns; distinguishing the persons registered, who are not entitled to vote under article second, section first, of the constitution; Second, Separately from such lists, correct alphabetical lists, of all persons entitled, or who may become entitled, to vote upon any propo- sition to impose a tax or to expend money in their towns, to wit : Of all persons entitled to vote under article second, section first, of the constitution, and of every person entitled, or who may become en- titled, to vote by the payment of a tax assessed within the year pre- ceding, upon his property in such town, valued at least at one hun- dred and thirty-four dollars, or on whose property valued as aforesaid a tax has been assessed and not paid; distinguishing in such list those who are not entitled to vote under the first section of article second of the constitution, and also those so distinguished who have not paid the taxes assessed as above stated. The board of canvassers hold meetings from time to time for the correction of the voting lists, adding names of such persons as they find qualified to vote, their last meeting to be not more than seven nor less than three days prior to the day of an election. When com- pleted, the list is certified by the presiding officer of the board and delivered to the town clerk, who in turn delivers it to the moderator of the tovm meeting. The town clerk acts as clerk of the board of canvassers, and it is his duty to produce to the board such returns, documents, and records as may be required by them for the performance of their duties. The methods of voting in the different states are modeled upon the Australian ballot system. The variations are comparatively slight. The fundamental note of that system is privacy for the voter in the 66 Massachusetts Caucuses and Pbimaeies. preparation and deposit of his ballot. This is secured by the use of voting-booths or marking-shelves at the polling-places, which are ar- ranged in such a way that the individual voter is screened from the view of the officers of election as well as of the public, and no interfer- ence with his freedom of action is possible. The ballots used are also so prepared that the voter can easily mark the candidates for whom he wishes to vote, and after the ballot is cast there is no means of ascertaining how he has voted. These safe- guards enable the voter to act without fear of intimidation or dis- covery, and conduce greatly to that purity in elections which under a popular system of government is so great a desideratum. The caucus and primary meeting which have come to be a dis- tinctive feature of American politics and political life are regulated by law in the ISJ'ew England states. A brief account will be given of these laws and regulations so far as they relate to towns and town officers. Massachusetts has an elaborate code for the government of party nominations. In that state, the term " caucus " applies to any public meeting of the voters of any ward of a city or of a town, or of a rep- resentative district, held under the provisions of the law, for the nomination of a candidate for election, for the election of a political committee, or of delegates to a political convention. ISTo body of voters is recognized by law in Massachusetts as a poli- tical party which did not poll at least three per cent, of the entire vote cast at the preceding election for governor. The term "municipal party " applies to a party other than a political party, which, at the preceding city or town election, polled for mayor or a selectman at least three per cent, of the entire vote cast in the city or town for that office, and is used only with reference to caucuses for the nomination of city or town officers. Eecent acts of the Legislature (C. 454, Acts of 1903) amended by C. 386, Acts of 1905, have modified the general law and introduced new methods of conducting primaries. These methods are intended to prevent certain frauds practised under the old system. The new act requires a person who seeks to vote at a primary to declare as he offers to vote which party ballot he desires, and, as he receives the ballot, his selection is checked on the voting-list used by the ballot- clerk, and the list is returned to the town clerk of the town for preser- vation during the succeeding year. A copy of the party entries on the list is used at subsequent primaries for determining with what party the voter has been enrolled. The voter may change his enroll- ment by appearing in person before the town clerk and requesting in writing to have his enrollment changed to another party; but such change does not take effect until the expiration of ninety days there- after. Maine Caucuses. 67 No person having voted in the caucus of one political party, is en- titled to vote or take part in the caucus of another within the ensuing twelve months; but no voter can be prevented from voting or taking part in any caucus, if he takes an oath before the presiding officer that he is a registered voter in the town and has the legal right to vote in the caucus ; that he is a member of the political party holding the same; and intends to vote for its candidates at the election next en- suing; and that he has not taken part or voted in the caucus of any political party for twelve months last past. The ballot, ballot-boxes, voting-list, seals, and record-books and other apparatus for each political and municipal party are pro- vided and treated in accordance with the provisions of the general election law, except that the number of ballots is determined by the town clerk, and the ballots for each party are printed on paper of a different color from that on which those for any other party are printed. Any town may adopt the provisions of the act by a vote at anj annual meeting upon a petition of five per cent of the voters regis- tered at the time of the preceding annual meeting, filed on or before the last day for filing nomination papers. Lack of space forbids the giving of any extended account of the provisions of the general lavi^ of Massachusetts, which prescribes in great detail the manner of calling and conducting caucuses and pri- maries, as well as the organization and proceedings of town political committees. In Maine, no person is permitted to take part or vote in any cau- cus of a political party unless qualified therefor by enrollment in the manner provided by law. Any legal voter may enroll himself as a member of any political party by filing with the town clerk of the town of which he is a legal voter, ^ declaration in writing, signed by him, substantially as fol- lows : "I being a legal voter of , hereby elect to be enrolled as a member of the party. The following statement of name, residence, place of last enrollment, if any, and party of last enrollment, if any, is true." A new enroll- ment may be made at any time, but the person making such new en- rollment cannot vote in any political caucus within six months there- after, if he designates a different political party from that named in his preceding enrollment. The town clerk files the declaration, indorsing thereOn the date of filing, and records the name, residence, place of last enrollment, and date of filing in a separate book kept for the enrollment of mem- bers of each political party. Any voter not previously enrolled may enroll himself during a caucus by subscribing and making oath to the following statement 68 New Hampshike and Vermont Caucuses. before the chairman of the caucus : "I do solemnly swear that I am a qualified voter in this town, or ward, and have the legal right to vote in the caucus of the party. I am a mem- ber of that political party, and intend to vote for its candidates at the election next ensuing. I have not taken part or voted at the caucus of any other political party in the six months last past." The secre- tary of the caucus indorses upon the statement whether the person subscribing and swearing to the same voted at the caucus, and re- turns the statement thus indorsed to the town clerk, who thereupon enrolls the voter in the enrollment list of the party designated by him. Notices of caucuses signed by the chairman and secretary are issued by each town committee not less than seven days prior to the day on which the caucuses are to be held, and are conspicuously posted in at least five places on the highways of each voting precinct, and state the place, hour, and day of holding the caucuses, and the hours fixed by the committee for opening and closing the polls. Voting-lists used at the election next preceding are used as check-lists at the caucus, if the town committee so determine, and provide in the call, and are fur- nished on request by the officials having charge of such lists. The law, however, does not apply to towns of less than two thousand inhabitants, to cities of more than thirty-five thousand inhabitants, to cities wherein the calling and holding of caucuses is regulated by special law, nor to citizens' caucuses. In New Hampshire, any political party, which, at the biennial election next preceding, polled at least three per centum of the entire vote of the state given in for governor, may in towns which have adopted the provisions of the act of 1897 concerning elections, hold- a caucus for the nomination of candidates for such town officers as are chosen at biennial elections. Certificates of nominations made in such caucuses are signed by the chairman and clerk of the caucus ; and, when practicable, by the can- didate also, and contain the name and residence of each candidate, the office for which he is nominated, and the political principles, or the name of the party which he represents. In Vermont, nominations to public office may be made by a con- vention of organized delegates or voters representing a political party which polled at least one per cent, of the entire vote cast in the state at the last preceding election, or, if the office is to be filled by the voters of a town, nominations may be so made by a political party which polled at least one per cent of the entire vote cast in such town at the last preceding election. A convention authorized to nominate candidates to a public office may by resolution authorize a committee appointed by it to make nominations to such office. A new method of enrollment of members of political parties is ItHODE Island Caucuses. 69 prescribed in No. 2, Acts of 1904. Under the provisions of this act, the secretary of state is required, on or before the first day of March in each year in which a biennial election is held, to furnish, at the ex- pense of the state, to town and city clerks blank certificates for per- sons qualified to vote in freemen's meetings. The certificate is so drawn as, when signed by the applicant, to declare his intention to vote with the party specified at the coming election. These blanks may be attached to each inventory furnished to male residents of the town required to return an inventory of his estate for taxation. A person who desires to vote at a party caucus for the election of delegates to a party convention is required to sign and deliver to the lister, with his inventory, the foregoing certificate of his intention to act and vote with the political party in whose caucuses he wishes to take part. A person who fails to return such a certificate is not eligible to vote in any caucus to elect delegates to conventions to nominate state and county officers and rppresentatives in Congress or to nominate town representatives. The selectmen of the town are required, upon a petition of voters for that purpose, to make a list of all persons qualified to vote, as provided by this act, in each j^ear in which a biennial election is to be held. This list is revised and posted in the town by the board of civil authority, and is used at caucuses of the political parties held in the town. No person is allowed to vote in caucuses unless his name appears upon the check-lists so prepared. In Ehode Island, no political party is recognized under the law, unless it has at the next preceding annual election polled for gov- ernor at least two per cent of the entire vote cast in the state for that office. Any convention of delegates representing a political party held in any town, and any caucus held in the town, may make one nomination for each town office therein to be filled at the elec- tion, by causing a certificate of the nomination to be filed at least ten days before the day of election in the office of the town clerk. The certificate of nomination states the facts above mentioned, and specifies the office for which the candidate is nominated, the party or political principle he represents, expressed in not more than three words, provided that in such expression the words, "Eepubli- can," or "Democrat," be not combined with any other word or words, and should give his place of residence with street and num- ber thereon, if any. The certificate is signed by the presiding officer and the secretary or clerk of the convention or caucus, who add thereto their places of residence, and make oath to the truth of the state- ments contained in the certificate. Special acts in relation to the cities of Providence, Newport, and Pawtucket, provide in great detail for the holding and conduct of political caucuses in those places, but the general Jaw applicable to 70 Town Officeks^ Seevice. towns gives few particulars in relation to the proceedings in such caucuses. By the provisions of C. 273, of the Acts of 1905, which repealed all previous statutes relating to political primaries and caucuses in Connecticut, registrars of voters are required to make enrollments of voters for use at primaries and caucuses in substantially the same, manner as lists of voters are made for use at elections. Copies of such lists are delivered by the registrars to the chairman of the town com- mittee of each political party. The provisions of the act do not ex- tend to any political party or political organization casting less than ten per centum of the total vote of the town or city at the last previous general election. The voting at any caucus or primary may be done by ballot upon the written request of any lawful member of the party, if twenty- five per cent of the electors present and lawfully voting vote in favor of such motion. Tellers are then appointed and the ballots are cast and the voters' names checked upon the enrollment list in the manner in which voting is usually conducted at general elections. Town officers, * with the exceptions noted below, are chosen annually at the annual meeting of the towns. An exception to this rule is found in New Hampshire where moderators are chosen at the bien- nial elections. Every citizen, with certain exceptions named in the statutes, may be compelled to serve his town in any office to which he may be law- fully elected or appointed. The grounds of exemption from service differ in the several states. In Massachusetts, no person is required to serve two terms successively in the same town office, nor to serve as constable, if he holds a commission as an officer of the United States or of the commonwealth or is a member of the council, or a member of the fire department, or if he has been a constable or a col- lector of taxes in the town within the preceding seven years. No per- son is required to act as surveyor of highways oftener than once in three years. In New Hampshire, no person is obliged to serve in any town office two terms successively, nor is any one compelled to serve as collector of taxes in any case. The rule that no person is eligible to a town office who is not quali- fied to vote for town officers appears to be universal, with the excep- tion that candidates for school committee in Rhode Island need not be so qualified. A conviction for duelling debars the person convicted for life from voting and holding office in Connecticut and Vermont; in Massa- chusetts and Maine, the disqualification continues for twenty years. *In the statutes of Massachusetts, the term "Town officer" applies to anv person to be chosen at a town meeting. R. L., C. 11, S. 1. Town Officeks Chosen. '^1 A conviction for bribery likewise disqualifies for life in all the states ill which that offense is prohibited, except Rhode island, where the disability may be removed by legislative act. Any person, however, in the latter state who is sentenced to state prison for one year or to imprisonment for life is forever disqualified from voting or holding office, unless relieved by an act' of the legislature. Women are eligible to various town offices in the different states. In Massachusetts, they may be chosen members of school committees, trustees of town libraries, and overseers of the poor, and may be ap- pointed assistant town clerks. In Connecticut, they may serve as school officers, assistant town clerks, and registrars of vital statistics. In Maine, they may act as deputy town clerks, and upon school com- mittees In Vermont, they may be elected or appointed to the office of town clerk or superintendent of schools, if twenty-one years ot age and residents of the town for one year next preceding the elec- tion or appointment. Heavy penalties are imposed upon towns for failure to elect certain officers. In Massachusetts, for neglect or refusal to choose a school committee, a town forfeits not less than $500 nor more than $1,000, for failure to elect selectmen or assessors not less than !)>100 nor more than $500. A to^Ti in Connecticut which neglects to choose an assessor or assessors forfeits a sum equal to double its state tax last paid. In Maine, a failure to elect selectmen or assessors entails a forfeiture of from $100 to $300. The holding simultaneously of different offices is forbidden m certain cases. In Vermont, a selectman cannot be first constab e, collector of taxes, town treasurer, lister, road commissioner, or audi- tor In Connecticut, a registrar of voters cannot be town clerk or se- lectman. No person in Maine can hold at the same time the offices of road commissioner and selectman. Certain offices are filled by appointment. The appomting power is in Ehode Island vested in the town councils; m Vermont, it is ex- ercised by the board of civil authority; in Maine, by the mumcipa Xers, Jnd in the other states by the selectmen._ These different bodies also have authority to fill, ad tntenm, vacancies m offices filled b^the town, their appointees holding the offices until the town chooses ''TorX" are generally elected by balbt with the use of the check-list and ballot-boxes fitted with mechanical devices for the prevention of fraud, in accordance with the Australian system of voting; but in some of the states the method of voting is determined by Ihe vSers themselves at the meeting when the elec ion is held or by a vote taken at a previous meeting. The choice is generally deter- niSed by a plurality vote, but in Maine and New Hampshire the majority rule prevails. Y2 Town OFricmRS Qualified. The official term is usually one year for all town officers except the moderator, whose duties end with the meeting over which he presides; but in New Hampshire and Ehode Island, as to that officer, a dif- ferent rule obtains. In all the states the practice exists of choosing for longer terms and retiring annually a part of the directors or com- mittee of schools. In Massachusetts and Maine, towns are authorized to adopt a similar rule in the election of their selectmen and assessors. The removal of a person from a town vacates the office held by him. The compensation of town officers is fixed by the town at its annual meeting in all cases where it is not determined by law, or left to the selectmen or other executive body. All town officers are required before entering upon the duties of their office to take an oath, affirmation, or engagement, the form of which is generally prescribed by statute, for the faithful performance of their duties, and are subject to a penalty, if they attempt to exercise their offices before being thus sworn or engaged. Bonds for the faithful discharge of the duties of the office are also required. The officers required to give such bonds vary in the different states. In Vermont, this requirement applies to constables, road commissioners, school directors, collectors of taxes, treasurers, and clerks, and in towns voting therefor, to overseers of the poor. In Maine, constables, collectors of taxes, inspectors of fish, road com- missioners, treasurers, and liquor agents only, are required to give bond. In Ehode Island, the rule applies to auctioneers, clerks and collectors of school districts, collectors of taxes, when also town treas- urers, constables, keepers of taverns, measurers of lumber, pawn- brokers, private detectives, surveyors of lumber, town clerks, town sergeants, and town treasurers; in Connecticut, to constables, town clerks, collectors of taxes, and treasurers; in Massachusetts, to auc- tioneers, collectors of taxes, constables, licensed money-lenders, pawn- brokers, private detectives, town clerics, town treasurers, and treas- urers of sinking fund commissioners. In Massachusetts and Maine, towns are authorized to pay the charges of fidelity companies for acting as sureties on the official bonds of any of their officers. The neglect or refusal of a person not exempt from service to ac- cept an office to which he has been lawfully elected or appointed sub- jects him to the payment of a fine. The origin of the office of selectman has been discussed at some length in the previous pages, and it only remains to give some ac- count of the duties and powers pertaining to it. In all the siates except Ehode Island, where the town council sustains practically the same relation to town affairs, the selectmen are the executive and administrative body, and there is scarcely any department of the busi- ness of the town which does not feel their influence or their direct- ing hand. The Sex.ectmen. 73 In some of the states, in default of an election of assessors, thej' discharge the duties of those officers, and in New Hampshire, the assessment of taxes is performed by them in conjunction with or without the aid of, the assessors. They are the judges of the sufEi- ciency and in some eases of the amount of the official bonds re- quired of other officers of the town. In only one state, Connecticut, are they required to give bond, and in that case they act as financial agents of the town. They are the overseers of the poor, and sur- veyors of highways, in Connecticut. In all the states they appoint minor officers. Among their most important functions is that of arranging the pro- gram of business for, and the calling of, town meetings. In Ihe calling of meetings, except where controlled by special provisions of the law, the selectmen take the initiative. They have the direc- tion of the proceedings in town meetings, the moderator acting only as the presiding officer, and, inasmuch as the articles in the warrant are arranged, if not prepared by them, little business is trans- acted in the meetings, except such as has been first provided for by them. Another, and not the least important of their duties, is their gen- eral oversight of public expenditures. The town votes annually the appropriations required for the carrying on of the public business in its various branches, such as schools, roads and bridges, etc.; and it is the duty of the selectmen to see that the necessary funds are provided to meet them. They are usually authorized by the town to borrow money in anticipation of taxes, and may execute notes or other obligations of the town for that purpose. They may make contracts for work to be done or materials to be furnished for use upon the public ways or elsewhere, when authorized by a vote of the town. Being public officers, they are responsible, when acting in their public capacity and within the authority conferred by law, only for their own misconduct. The duty of hearing applications and determining locations for street railways in the public ways devolves upon the selectmen, and they may grant such locations without the intervention of any other authority. They also have control of the construction and of the equipment of street railways so far as the same affect the highway and of the operation of such railways within the limits of their towns. They have like control over the use of the public ways by electric light companies, telephone companies, and other public ser- vice corporations. They are empowered to grant licenses for public exhibitions, amusements, and entertainments of various sorts, and may withhold such permits or licenses at their discretion, except when the same are regulated by law. They have power to appoint constables and police officers, and 74 The Town Clerk. may remove them at their pleasure. In some states, they are re- quired to designate and prepare polling-places for use at elections. They also act as registrars of voters in some cases, and take part in the canvass of votes cast at elections and the returns required to be made to the state authorities. In short, their duties and powers are so numerous and multifari- ous that even to summarize them would require more space than the limits of this introduction will permit. The reader is, therefore, re- ferred for a further account of these officers to the statutes of the •different states given in the latter part of this volume. The town clerk first appears in the laws of Massachusetts, in 1641, -H'hen the towns were empowered by the General Court to nominate a clerk' of the writs, whose duty it was to keep records of births, deaths, and marriages. In 1692, towns were authorized to elect a town clerk "who shall be sworn truly to enter and record all town votes, -orders, grants and divisions of land made by the town, and orders made by the Selectmen." By the Act of 1785, the clerk was au- thorized to administer the official oath to town officers elect, and to make a record of the same, and of such other officers as should file certificates of having been sworn before a justice of the peace. Since the passage of that act, in the progress of legislation, the duties of the clerk, like those of other town officers, have undergone numerous and important changes and additions, until at the present day they are only less onerous and multifarious in their character than those of the selectmen themselves. Like other town officers, the clerk is elected by ballot at the annual town meeting, and holds office for one year in all the states except Connecticut, which chooses its town clerks biennially, for a term of two years, beginning on the first Monday of January next succeeding their election. In Vermont, a woman twenty-one years of age may be elected or appointed town clerk. In Connecticut, no person is disqualified from holding the office of assistant town clerk by reason of sex. In Connecticut and Vermont, an official bond is required of the clerk, and failure to give a bond causes the office to become vacant. In Massachusetts, the clerk gives a bond to cover the fees collected by him for dog licenses. A vacancy is commenly filled by the town at an annual or special meeting, but may be filled temporarily by appointment of the se- lectmen. In Connecticut, a town may nominate an assistant clerk, who, having been approved by one of the selectmen and taken the oath required, may in the absence or inability of the clerk, perform all his duties except deciding upon the qualifications of electors. In case of the disability of the clerk, when an assistant has not been appointed, the selectmen may appoint a clerk pro tempore to serve Town Olekk's Duties. 75 xmtil the disability is removed or a successor has been elected by the town. In Ehode Island, when at the annual meeting the town fails to elect a clerk, the meeting may be adjourned for the purpose of com- pleting the election, from day to day, not exceeding three days be- yond the first day of meeting. The town council appoint a clerk pro tempore, when they are satisfied that the clerk is disqualified from any cause to perform the duties of his office, to serve until such dis- ability is removed, or another is elected by the town. In Vermont, a town clerk, immediately after his election, is re- quired to appoint an assistant, for whose official acts he becomes responsible. In Maine, a clerk may appoint a male deputy who, in his absence, may perform all his duties; or a woman who, if otherwise qualified, may so far act as deputy clerk as to record chattel mort- gages and other papers, and may certify copies of the records in his office. In ITew Hampshire, the selectmen may appoint a deputy clerk, who may perform all the duties of the clerk in case of his absence. In Massachusetts, a clerk may appoint an assistant, who may be a vv'oman, and may in his absence perform all his duties and have the powers and be subject to the requirements and penalties applica- ble to him. The town may elect, or the selectmen may appoint a clerk pro tempore. Primarily, as their name indicates, town clerks are recording oflicers and are keepers of the records and archives of their towns. They record all the votes and proceedings of town meetings, and their records are the only competent evidence of the transactions aft such meetings. If errors or mistakes are made in such records, the clerk who made them is the only person competent to correct them. In Connecticut, Vermont, and Ehode Island, the town clerk is the register of deeds for his town, and records instruments affecting the title to real estate. In all the New England states mortgages of personal property are recorded in the office of the town clerk of the tov.ii. where the owner resides or where the property is situated. In all the states, town clerks receive and record notices of intention and issue marriage licenses. It is their duty also to collect and record vital statistics and to issue licenses for dogs. In Ehode Island, town meetings are called by the town clerk, who issuep a warrant therefor addressed to the town sergeant or one of the constables of the town, directing him to post written notifica- tions of the time and place of the meeting and of the business to be transacted. The duties of the clerk in that state relative to the regis- tration of voters are peculiar. He is required to keep a Eegistry Book, furnished by the secretary of state, in which all persons who 76 Town Cleek's Duties. wish to be qualified to vote are required to register. He also acts as clerk of the board of canvassers of voters. In all the states, the town clerk prepares the ofiScial ballots required in the election of town officers, and distributes all ballots used at general as well as local elections in his town. In Connecticut, under a provision of the state constitution, the town clerk, with the selectmen, constitute a board of admission of voters, who pass upon the admissibility of all persons who apply for admission as electors. In Vermont, the clerk, with the selectmen and justices of the peace residing in a town, constitute the board of civil authority. In Connecticut, he is charged with the duty of drawing jurors when directed by the clerk of the superior court of the county. In Maine, the municipal officers, treasurer, and clerk of each town con- stitute a board for preparing lists of jurors to be laid before the town. In Vermont, Jurors are chosen by the town, and the town clerk is required to return a certificate of the election of the persons chosen to the clerk of the county court. Jurors are drawn in Massa- chusetts by the clerk and selectmen and the list as made up by the clerk is submitted to the town at the annual meeting. In New Hampshire, the clerk draws the names of the jurors required in the presence of the selectmen, and returns the venire with the list of jurors drawn to the clerk of the court from whom it was received. The town councils in Ehode Island perform the duty of drawing the jurors for their towns, and tlie town clerks make and keep the records and make returns of the jurors drawn to the clerk of the common pleas division of the supreme court of the county. In the smaller towns in Massachusetts, the town clerk with the se- lectmen form the board of registrars of voters. The town clerk in towns in Ehode Island, as clerk of the town council acting as a court of probate, is the clerk of that court, and as such records its proceed- ings and all wills, administrations, inventories, accounts, decrees, or- ders, and other writings which are made, granted, or decreed upon by the court. He has the custody and safe-keeping of the seal of the court and of all books and papers belonging to the probate office. In all the states except Maine, the clerk is custodian of the seal of the town and affixes it to all public documents to which the seal is required by law to be attached. In Massachusetts, town clerks and all other persons having the care or custody of public records are forbidden to use or permit to be used upon any public record written by them, or under their direction, any ink except ink furnished by the state commissioner of public records. They may not use or permit to be used upon such records any ribbon, pad, or other device used for printing by typewriting machines, or any ink contained in such ribbon, pad, or device, except such as has been approved by the commissioner. AssEssoBS OF Taxes. " 71 The duty of assessing taxes is performed by a board of assessors elected at the annual town meeting for one year or longer terms. In New Hampshire, the selectmen act as assessors when no assessors are elected, and in Massachusetts there is a similar provision which allows the selectmen to act when it is so voted by the town. In Vermont, the officers who perform the duties of assessment are de- nominated listers. The modes of assessing taxes are similar in all of the New Eng- land states, and may be briefly described as follows. The assessors or listers, as the case may be, are required to distribute at a time fixed by statute blank lists or inventories among the persons of their towns subject to taxation, or to notify such persons to bring in such lists of their property. These blanks contain interrogatories, to be answered by the tax payer, calling for particulars of his real and personal estate. The blanks when filled and completed are signed and sworn to and returned by the tax payer to the assessors on or before a day fixed by law. Non-resident tax payers are not required to make such returns, although it is the duty of the assessors generally to send blanks for them to such persons when their addresses are known. The assessors examine the returns made to them, and, if satisfied that a return gives a true, correct, and complete statement of the property of the tax payer, they accept it as the basis of assessment; but if they have reasonable cause to believe that the return is either false or incor- rectly given, they are authorized to call upon the tax payer and in- terrogate him personally in regard to his property. In case of failure to obtain from the tax payer himself satisfac- tory information in regard to his property, the assessors are au- thorized to ascertain in any manner in which they are able the amount of taxable property belonging to the delinquent, and in some states to double the amount so ascertained by them as a penalty upon the tax payer. In Vermont, the doomage is fixed by law at four times the amount so found by the listers. The failure on the part of any resident liable to be taxed in a town to make the required return, deprives him of the right to apply for an abatement of the tax assessed against him. The decisions of the assessors in such cases are final. Appeals lie, when taken in time by persons who have made returns as required by law, from the action of the assessors, in some states to the county commissioners or the superior court, and in Vermont to the board of relief of the town. Eeal estate is assessed to the owner or occupant in the town where it is situated. The rules of assessment of personal property are various, depending upon the character of the property taxed. Taxes are collected by officers chosen annually for the purpose. In 78 Collectoe; Town Tbeasukee. case of failure to elect a collector, the law provides in some states that a constable may perform the duties of the office. A vacancy may in certain cases be iilled by the town council in Ehode Island, or by the selectmen in other states. Town treasurers may also act as collectors. The powers of collectors in the execution of the warrants committed to them by the assessors or selectmen, as the case may be, extend not only to the distraint of property; but they may arrest and imprison a tax payer if they fail to find sufficient property to satisfy the warrant against him. In the seizure and sale of property, as well as in the arrest of persons, for non-payment of taxes, an exact compliance with the law is required in order to justify the collector and give a good title to the purchaser of the property sold. The collector is held to the strictest accountability in the per- formance of his duties. ISTot only may actions be brought upon his official bond, in cases of delinquency, but an extent may be issued • against him by a justice of the peace for the amount of taxes col- lected which he fails to pay over to the proper authority as required by law. In Maine and Vermont, the state treasurer may issue a war- rant against a collector for failure to pay over a state tax, committed to him for collection within the time limited by law. The town col- lector collects all the taxes for the county and state as well as for the town to which he belongs. The town treasurer is the financial officer of the town. He is elected annually and serves for a term of one year in all the states except Connecticut, in which state his official term is two years. In case of a vacancy in the office or of the disability of the treasurer, the selectmen or other municipal officers are authorized to fill the office temporarily until a new treasurer can be elected by the town. In New Hampshire, the selectmen may remove from office any treasurer who in their judgment has become insane or otherwise incapacitated to discharge the duties of his office, or has neglected for ten days after written notice to furnish a bond for their acceptance. In Massa- chusetts, the selectmen may declare the office vacant and appoint an- other treasurer in case the person elected to the office fails to give bond within the time fixed by law. The treasurer is the depositary and custodian of all the funds belonging to the town, receives taxes as they are paid over to him by the collector, and makes disbursements usually upon orders drawn upon him by the selectmen. He may act as collector of taxes in some of the states by vote of the town. In Ehode Island, the town treasurer issues to the collector the warrant for the collection of taxes. In Maine and Massachusetts, the treasurer may bring actions in his own name for damages where trespases are committed on build- ings, enclosures, monuments, or mile stones belonging to a town. It UVEESEEES OF THE POOE. 79 is tbe duty of the treasurer also to bring suit for the use of the town for the recovery of all penalties incurred by selectmen or other oflBcers for neglect of their official duties. The standards of weights and measures provided for or belonging to the town are kept by the town treasurer, and, in Maine, they are the keepers of the town seal. They are the proper officers to issue a warrant against a delinquent collector for failure to collect or to pa}' over the taxes committed to him for collection by the assessors of the town. The office of overseer of the poor was among the earliest created, and is one of the most important in the administration of town af- fairs. In the early period, the duties now performed by overseers were discharged by the selectmen, who had the care of the indigent and insane for whose support and maintenance the town had to provide. In all the states, except Connecticut, separate officers are chosen; in that state the selectmen act as overseers. In Vermont, only one overseer is elected, and he is required to present his accounts for audit and approval monthly to the selectmen, who draw orders on the town treasurer for the payment of such accounts. As a rule, how- ever, the overseers are responsible directly to the town for the ad- ministration of their office, although in some states they are re- quired to make annual returns to the state board of charity. The range of duties of overseers includes not only the care of town paupers and the relief of strangers, but also the apprenticing of the minor children of paupers. In cases of bastardy, they prose- cute on behalf of their town actions against the putative fathers of illegitimate children. They have charge of poorhouses and poor farms, and carry on the farms for the benefit of the town. In the conduct of the business of a modern New England town, cer- tain officers play very useful iind important parts, although of some- what inferior consideration. Among these may be mentioned sealers of weights and measures, measurers of wood and bark, fence viewers, pound keepers, and keepers of the lockup. There are also inspect- ors of milk, petroleum, and fish, tree wardens, port wardens, and others of occasional appointment. The office of field driver, for- merly known as hayward and hog-reevc, has now scarcely niore than a comic significance, there being no duties attached to it, and the persons commonly selected for it being young newly-married men, and " old bachelors " who have recently become " Benedicts." The duties of night watchmen are now performed by constables or other police officers of the town. Engineers, firewards, and enginemen, in towns which have organized fire departments, are among the most- useful of the public servants of a town ; their positions are not mere sinecures, as is the case with some others ; while truant officers are in- dispensable in the enforcement of school attendance and discipline. 80 CoiTSTABLES. A New England constable is an officer of many and highly import- ant duties. He is no mere process-server, or even like Shakespeare's Dogberry, a night watchman whose chief function ia to •' comprehend all \agrom men,"' and frustrate the nefarious schemes of thieves and burglars. He is indeed an officer of the peace and specially charged with the maintenance of order in the community to which he be- longs. Although he has not the judicial authority of some other town officers, his duties being mainly executive, yet the power vested in him to arrest law-breakers without warrant, and the obligation rest- ing upon him to prosecute violations of law, on his own initiative, in- volve in their exercise a large discretion. Abuse of authority is ex- tremely rare, and efficient service is the rule in the administration of the office. Constables in point of antiquity stand at the head of the officers of a town. They were at first appointed by the General Court, and were charged with the duty of summoning the freemen for all pub- lic meetings, both for elections and other town business. Until 1 638, the constable for Plymouth was the messenger of the Court, the proto- type of the sergeant-at-arms of the Massachusetts legislature. His duty was to attend the General Courts and the Courts of Assistants, to act as keeper of the jail, to execute punishment, to give warnings of such marriages as were approved by authority, to seal weights and measures, and measure out such land as was ordered by the governor or government. He was also the collector of rates and taxes, and is still empowered in several of the states to act as collector of taxes in the absence of any other officer chosen for that purpose. They are chosen annually at the annual town meeting to serve for one year, and are required to give bond for the faithful perform- ance of their duties. The amount of the bond is regulated in Con- necticut by the population of the town; and in Massachusetts, by tb.e amount of damages laid in the writs which they are calL^d upon to serve. In Maine and Ehode Island, it is iixed by statute at a uni- form sum. In Vermont, it is determined by the selectmen, and in New Hampshire by the selectmen or the town. When actino- as col- lectors of taxes, they are required to give bonds in sums proportioned to the amounts of money to be collected. TJie number to be chosen is fixed by statute or left to be deter- mined by vote of the town. In Massachusetts, the selectmen are authorized to appoint, in addition to those elected by the town, as many constables as they deem necessary. In ISTew Hampshire ' all police officers are by virtue of their appointment constables and con- servators of the peace. In Rhode Island, the town council are re- quired to appoint special constables to aid in the enforcement of the liquor laws, and may appoint others to assist in the execution UOKSTABLES' DuTIES. 81 of the laws concerning dogs. In default of election by the town, it is the duty of the council to appoint the constables. Their jurisdiction is in most matters limited to the town or county to which they belong, but in Vermont, when the town so votes, they are authorized to serve and execute any process within the state, re- turnable to any court. In Maine, the constable has no auLhority be- yond the limits of his town, except for the purpose of retaking an escaped prisoner, the execution of a mitiimus, the taking of a person before a court or trial justice, or the pursuit of a person for whose arrest he has a warrant into another town. In Massachusetts, sum- monses, or other processes for witnesses in criminal cases, running throughout the Commonwealth, may be served by a constable in any city or town where a witness may be found. They are the executive officers of police and justice courts, and in Massachusetts, of the district courts. In Maine and New Hanq)- shire, they perform like duties in courts of probate. Venires for jurors are committed to constables for service on municipal officers, and they serve the summonses on persons drawn as jurors. Warrants for town meetings are usually addressed to a constable, and it is his duty to post notices of the meetings or otherwise summon the voters as directed by the town officers, or the by-laws of the town. It is their duty generally to notify officers chosen at the town meeting of their election, and to summon them to appear before the town clerk io he sworn. In Vermont, it is the duty of the constable to warn meetings of the fj'coinpn for the election of state officers and representatives to Con- gress, and the first constable is the collector of taxes in his town. In that state, towns choose ordinarily but one constable, but have f)Ower io choose a second one, if they so vote. Special constables may be ap- pointed v/hen necessary by the selectmen, to preserve the peace or for the security of life and property. The first constable, acting under the direction of the board of civil authority, fits up the polling-places with voting-booths for the use of voters, and at general elections acts as the presiding officer. It is his duty to preserve order at town meetings and elections, and to protect election officers from interference by others in the perform- ance of their duties; and he may arrest without warrant any per- son detected in the act of violating the caucus or election laws. They execute all orders and warrants issued by the selectmen for the killing of dogs not licensed and collared according to law. They act as truant officers when others are not specially appointed for that /luty, and are empowered to arrest tramps and other vagrants and disturbers of religious and other meetings, and to disperse riotous iis- senihlies. As officers of the peace, in general, they are charged with the 82 Police. duty of prevention of disorder and the prevention and suppression of crime, and may arrest on view and without a warrant, violators of the law. The police power of towns extends to all matters affecting pub- lic order, the preservation of the peace, and all necessary sanitary regulations in the town. The town constables ordinarily perform the duties of enforcing town by-laws, ordinances, and regulations, but power is vested in the selectmen to. appoint police officers, with limited authority and removable at the pleasure of the appointing board. In Ehode Island, the power of appointment is exercised by the town oouncils. In Massachusetts, authority is given to the selectmen of towns to make requisition upon the mayor of any city to provide police officers on special occasions for duty in their towns. In jSTew Hampshire, the police officers of a town may make regu- lations fo7' the stand of hacks, drays, and carts in the public streets; for the height and position of awnings, shades, or fixtures on the fronts of buildings; respecting any obstruction in streets or alleys and the smoking of cigars or pipes therein, or in any stable or other outbuilding; and for determining the time of night at which saloons, eating houses, and restaurants shall be closed, and prohibiting the keeping open of such places on the Lord's Day. Such regulations, however, are subject to approval by the selectmen. In Vermont, the town grand jurors are the peace officers of the town and are especially charged with the duty of inquiring iiato and presenting before the proper authority offenses against the law, which may come to their knowledge within the town, or within an organ- ized town or gore adjoining the town, which in their judgment ought to be prosecuted. The charters of villages provide for the appoint- ment of police officers within their limits. In Connecticut, the power of appointment of railroad and steam- boat police, which in other states is given to the selectmen or town councils, is vested in the governor, who, upon application of such corporations, commissions, during his pleasure, one or more per- sons designated by the corporation, who, having been duly sworn, may act at its expense as policemen upon the premises used by it in its business, or upon its cars or vessels. Such policemen are re- quired to wear when on duty, in plain view, a shield bearing the words " railroad police," " street railway police," or "steamboat po- lice," as the ease may be, and the name of the corporation for which they are commissioned. Thus have been briefly sketched the origin, development and more important features of the town system of New England. Although this survey is limited to that portion only of the United States the Town System Univeesal. 83 system itself has a much broader interest and application. The whole political life of the country is based upon the town-meeting principle. It is true that local government in Virginia and others of the original thirteen states, although springing from the same source, has, as the result of local conditions, developed in a different way from that of the northern colonies, the county holding the place which in l>iew England belongs to the town. A mixed system prevails in the Middle States. There is no pri- mary assembly like the town meetings of New England; and the county overshadows the township; but the latter chooses its local officers and acts only by and through them. But in the great States of the Middle "West and Korthwest, to which their Xew England settlers have brought the civil and political in- stitutions of their places of nativity, the town system has gained a strong foothold. In Illinois, which may be taken as a typical example, the people of a county may vote to adopt the system, and when it has been adopted, the county is divided by the commissioners into towns. The town officers, which are chosen at the annual town meeting of the whole voting population, consist of a supervisor, who is ex officio overseer of the poor, a clerk, an assessor and a collector of taxes, three commissioners of highways, two justices of the peace, and two con- stables. The supervisor is also a county officer, and not only manages the town business but is a member of the county board, which is composed of the supervisors of the several towns, and has general control of the county business. Michigan has a similar system; likewise have Wisconsin, Minne- sota, the Dakotas, !N"ebraska, and the states of the Pacific Slope; and it seems likely to become general through all the newer states of the West. It is nowhere an exact reproduction of the New England type, but everywhere presents its essential features. The importance, therefore, especially to Americans, of a careful study of a system of such widespread application and influence can- not well be overestimated. A scheme of local autonomy which has proved itself so well suited to the genius of a great nation, and is so easily adapted to the changing needs of its people, deserves not only the highest praise as an instrument of government, but as an object of study, challenges the best thought of students of political institutions. MASSACHUSETTS MASSACHUSETTS. INTRODUCTORY. In spite of the rival claims for other states to the honor of having founded the town system of New England, the weight of evidence seems fairly in favor of Massachusetts as the leader in the establish- ment of that system, if not its originator. The causes which gave this leadership to the Bay colony were many and various. The most potent of them was perhaps the early superiority of that colony in the number and wealth of its population, and the great influence of Win- throp, Endicott, Cotton and other leaders, during the formative period in which town government was assuming permanent shape. The results of this dominating influence are seen in the strong re- semblance between the towns of other states and those of Massachu- setts. There are more points of identity than of difference in the system as developed in the several states. The causes of the variations may be found in the differences of situation and conditions under which the system has been developed in different localities. To this rule of uniformity one exception is found in Ehode Island, which has always stood somewhat apart from the other states in the con- stitution and character of its local government. Whether or not we accept the theory of the old or of the new, historical school, as to the origin of the town system, there can be little doubt that the institutions as we find them to-day of our local government are the product of the requirements of time and place, extending through the whole period of our history. The towns which were established in the different colonies had common experiences in dealing with the practical problems of gov- ernment in the early years of their existence, and solved them in sub- stantially the same way. All attempted at first to manage their local affairs by means of fortnightly or monthly meetings of the freemen; but, finding this to be impracticable, after a comparatively short period, they determined to shift the burden from the shoulders of the whole community and place it upon those of a few of their number. The experiment first tried by different towns in the Bay, was con- firmed by the action of the central authority, the Colony Court, which authorized in 1636 the election of " townsmen," or selectmen, in whom was vested full power to nianage the prudential affairs of the towns. Selectmen first appear in town records in 1631, in Dorchester, when twelve men were elected to serve the town for one year. Plymouth [1] Mass. 2 New England Town Law. (town) adopted the plan in 1649 by choosing " seven discreet men." This was followed in 1665 by an order of the General Court, which limited the number to three or five, to be chosen by the townsmen out of the freemen of the town. The name does not appear on the records of Boston until N'ovember, 1643, and two years later John Winthrop and nine others were chosen to the office. It was an epoch-making step in the evolution of town government ; and from that time to the present, the functions of town administra- tion have been chiefly discharged by -the selectmen. The duties de- volving upon these officers as defined by the "Body of Liberties," in 1641, and subsequent legislation, were for many years limited to the " prudential occasions of the town ;" but they have been enlarged and extended to cover a vast variety of matters, including the appointment of minor officers and the control of important departments of town business, which have come into existence in recent years. Other town ofiices have been created in the lapse of years, as the business of government has become more complex, until the range of official life in some of the larger towns is nearly as great as that of any of the cities of the Commonwealth. It may be stated in a general way that the development of the town system has been more complete in Massachusetts than in any other state of New England. This may be due in part to the limitation fixed by law for the transformation of a town into a city, the posses- sion of twelve thousand inhabitants being a condition precedent. The further fact of the greater economy of town as distinguished from city, government has no doubt had a large influence in the continu- ance of the town system. Another consideration is found in the spirit of conservatism which has always characterized the people of the Commonwealth. They are devoted to old forms and usages, are dis- posed to "let well enough alone," and prefer "to bear the ills they have than fly to others that they know not of." There are several towns in the state of large population and wealth, which still adhere to the old system in spite of the fact that by reasou of the great numbers of voters, the town meeting has become an un- wieldy body, and deliberate action is well-nigh impossible. Some towns have been forced to abandon the system by the change in tlie character of their population, alien elements having come in which are incapable of understanding or performing the duties of citizenship. The continuance of the system under conditions of wealth and population such as are found in the larger towns would not be pos- sihle were it not for the practice of the Legislature of granting, upon petition of the voters, various privileges and powers, which enable towns to deal with such problems as water supply, drainage and street lighting, which call for large expenditures of money and special boards of management. J.NTKODUCTOEY. MaSS. 3 These enabling acts have come to be a prominent feature of mu- nicipal government in New England, and, in no state more successfully than in Massachusetts, have they been adapted to supply the defi- ciencies of the town system. These special grants of power enable towns to accomplish ends of administration that without them could be gained only by the creation of minor corporations, such as the bor- oughs of Connecticut, or the village corporations of Maine. The disposition on the part of the state legislature to interfere either by general laws having special application, or by special acts, with the independence of towns in the management of their local con- cerns is not as great in Massachusetts, or indeed in any of the Few England states, as in some other states of the Union. Local self- government has been a tradition in New England for so long a period, and has been enjoyed by so large a proportion of the population of every state, that there seems to be a more general respect for the rights of the individual citizen than exists in some other parts of the country. Some new methods have lately been tried and others have been pro- posed which, it is hoped, will meet the demand now felt in the larger towns of the Commonwealth, for a change of the system of voting both at elections and upon questions of local policy. One of these plans is for the creation of an advisory committee whose duty it shall be to prepare for presentation to the town a scheme or program of annual appropriations for the different departments of public affairs. It is thought that such a budget, framed by competent hands and well digested by the town officers before it is submitted to the voters, will furnish a safeguard against hasty and ill-considered action in the town meetings. Another method of solving the difficulties of administering town affairs for a large population has been adopted by Brooldine, the larg- est and wealthiest town in the Commonwealth, having nearly four thousand registered voters. It is embodied in a special act passed by the state legislature in 1901. Under the provisions of this act, any vote passed at any original or adjourned meeting, to which seven hun- dred or more legal voters have been admitted, shall, upon petition, be submitted to the voters at large, for ratification at a subsequent town meeting, except that votes for moderator, or for any town, county, state, or national officer, or on any proposition on which by any special or general law of the Commonwealth, a yea or nay vote by the voters of the town at large is required to be taken by ballot, shall be final. In order to exercise this right of referendum, a petition must be filed with the town clerk within five days from the final adjournment or dissolution of the town meeting, signed by at least one hundred legal voters of the town, requesting that a vote or votes passed at such meeting be submitted to the voters of the town at large for ratifica- Mass. 4 New England Town Law. tion. At the expiration of the five days mentioned, the selectmen are required to call forthwith a town meeting for the purpose of sub- mitting the votes specified in the petition to the voters at large. In submitting such votes, the selectmen may in their discretion in- clude any or all of the votes passed at the meeting relating to the same subject-matter, and for that purpose, a vote to borrow money is held to relate to the same subject-matter as the vote or votes to appropriate the money to be borrowed. Any vote thus submitted for ratification which receives a majority of the votes cast thereon is held to be ratified; otherwise, it has no force or effect, provided that if any vote required for its original passage more than a majority, a like proportion is required for its ratification. In order to ascertain the number of legal voters present at a town meeting, registering turn-stiles may be used at the door, and none but registered voters are admitted to the meeting. The turn-stiles are in charge of police ofiBcers who from long service have become acquainted with the faces of the voters; and their presence serves as a restraint upon persons, not voters, who might desire to obtain en- trance to the meeting. The number of such persons who unlawfully gain admission is so small as to be practically of no moment. In the pages that follow are given the statutes of the Common- wealth in force relating to towns, and decisions, including volume 188, of the reports of the Supreme Judicial Court, bearing upon them. STATUTES. [References not otherwise designated are to Revised Laws, 1902, as amended.] TOWN OFFICERS IN GENERAL. All town officers are chosen or appointed from among the inhabitants of the town; and removal from the town by any officer vacates the office which he holds. The term of office of town officers is usually one year, but certain officers aiay, under special provisions of the law, be chosen for longer terms. Compulsory Service. — As a rule, any citizen of a town may be re- quired to serve in any town office to which he may be chosen or ap- pointed. There are, however, certain exceptions. No person is required to serve two terms successively in the same office, and of certain offices two or more cannot be held by the same person at the same time. The office of constable cannot be held by a person holding certain other offices under the United States or the Commonwealth, and a person cannot be required to serve in the office who has been a constable or collector of taxes in the town within the preceding seven years. No person can be required to serve as surveyor of highways oftener than once in three years. Official Oath; Bonds. — Town officers are generally required to be sworn before they enter upon their duties, and persons duly summoned to take the official oath, who fail so to do within the time prescribed by law, are held to have forfeited their right to the office to which they have been chosen. Certain officers are required to give bond to the town conditioned for the faithful performance of their duties with • sureties to the satisfaction of the selectmen. Towns may vote to pay the expense of furnishing such surety in cases where it is given by a fidelity corporation. Vacancies. — In case of a failure by a town to choose a town officer at the annual meeting, or if a person does not accept an office, or a vacancy occurs, the town may at any legal meeting elect a person to such office, with the exception that if the assessors of a town or the selectmen acting as such, shall in any year fail to perform their duties, the county commissioners may appoint three or more inhabitants of the county to be assessors for such town, to hold office until the offices of assessors are filled by the town. In other cases where vacancies occur, they are filled ad interim by the selectmen. The selectmen are also empowered to fill certain other offices by ap- pointment, such as firewards, inspectors of hay, lime, milk, petroleum, [5] Mass. 6 New England Town Law. and some others wlio are strictly speaking not "town officers," accord- ing to the statutory definition, as they are not subject to be chosen at a town meeting. Women are eligible for overseers of the poor and school committee. Certain officers are required to be chosen by ballot, but the election of others may be in such manner as the town may determine; and a town may vote that the selectmen shall act as overseers of the poor, or assessors, or both. Compensation. — The compensation of town officers is usually fixed by vote of the town, but in some cases the law provides for a minimum per diem compensation for specific services, and fixes certain fees, as in the case of town clerks and constables, for certain services performed by those officers. ASSESSORS OF TAXES. Election. — Every town, at its annual meeting, is required to choose by ballot three or more assessors of taxes to serve during the year, and, if the town so votes, three or more assistant assessors. The law also provides that a town at any annual meeting or at a meeting held at least thirty days before the annual meeting at which such change is to become operative, may vote to elect three or more assessors for terms varying from one to three years, and after the first election one or more members of the board shall retire and one or more members shall be chosen each year, to serve for the term of three years If the number of assessors, however, is four, the town is required t< elect two assessors for terms of one year and two for terms of twc years, and at each annual meeting thereafter two assessors to serve foi terms of two years. C. 11, SS. 334, 339, 340. Where a town chooses three assessors, two of whom are sworn and the third does not refuse to accept the trust, but omits to take the oath of office, and when called upon by the other two declines to act, and the town does no( choose another in his stead, the other two have authority to assess the taxes George v. School District, 6 Met. 497. Compensation.— Each assessor shall be paid by his town two dollars and fifty cents a day for every whole day in which he is employed in that service, and such additional compensation as the town shall allow. C. 12, S. 99. Where a town votes that its assessors shall be allowed a certain gross sum for their services during the year, they are not entitled to the per diem compensation allowed by the statute. — Moody v. ^ewburyport, 3 Met. 431. Assessors are public officers. Towns have no authority to direct or con- trol them. In case they do not perform their duties, the town has no remedy against them. They are -not in any sense the agents or servants of the town, and the town by the election of assessors enters into no contract with them' for the payment of their services. — Walcott v. Swampscott, 1 Allen 101- Hafford v. New Bedford, 16 Gray, 297 ; Barney v. Lowell, 98* Mass. 570. An assessor is entitled to receive from the town two dollars and a half a day for his services: and such other compensation as the town mav allow Walker v. Cook, 129 Mass. 578. ' Assessors of Taxes. Mass. Y Abatement of Taxes. — A person aggrieved by the taxes assessed upon him may, within six months after the date of his tax-bill, apply to the assessors for an abatement thereof; and if they find that he is taxed at more than his just proportion, or upon an assessment of any of his property in excess of its fair cash value, they shall make a reasonable abatement. A tenant of real estate paying rent therefor and under obligation to pay more than a moiety of the taxes thereon may apply for such abatement. Ibid., S. 73. Where one is overrated by the assessors, whether by including property of which he is not the owner, or that for which he is not liable to be taxed, hia only remedy is by an application for an abatement. — Osborn v. Danvers, 6 Pick. 98: Harrington v. Glidden, 179 Mass. 486; Hamilton Mwnfg. Go. v. Louwll, 185 Mass. 114. If a person pays an illegal tax in order to prevent the issuing of a warrant of distress, he pays under duress, and may recover back the money by an action of assumpsit. — Preston v. Boston, 12 Pick. 7. If a trustee, possessed of personal property for which he is liable to be taxed, is improperly taxed for a larger amount than he otherwise would be on account of the trust property, his only remedy is by application to the assessors for an abatement. — Bates v. Boston, 5 Cush. 93. The only remedy for a tax-payer in a case in which certain personal prop- erty was wrongfully included in the valuation list of the assessors is by application for an abatement. — Lincoln v. Worcester, 8 Cush. 55; Oliver V. Lynn, 130 Mass. 144 ; Hicks v. Westport, Ibid. 478. Where a portion of the tax assessed to a person is legal, the excess being an overvaluation, his only remedy is by application to the assessors for an abatement. — Bourne v. Boston, 2 Gray, 494; Davis v. Macy, 124 Mass 193; Richardson v. Boston, 148 Mass. 512. Assessors have no power to abate a tax after their term has expired. — Cheshire v. Howland, 13 Gray, 321. Where the assessors assent to the delay of a tax-payer in bringing in his list, failure to bring it in within the time prescribed by law is no ground for dismissing a petition for the abatement of a tax. — Loioell V. County Com- missioners, 3 Allen, 546. One who is properly assessed for real estate in a town and other real estate without, by mistake, and pays the tax on the latter, cannot recover it back. His proper' remedy is by application for an abatement of the tax. — Salmond v. Hanover, 13 Allen, 119; Kelley v. Boston, 174 Mass. 396; Schwarz v. Boston, 151 Mass. 226. Assessors of a town may abate a tax assessed by the assessors of the preceding years. — Carleton v. Ashhurnham, 102 Mass. 348. One who by mistake returns to the assessors property exempt from taxation is not thereby estopped to claim an abatement. — Charlestown v. County Com- missioners, 109 Mass. 270. Where two cities were united by statute, the right to the uncollected taxes of one was transferred to the other without express provision for abatement of those taxes. Held, that the statute was not for that reason void, as abatements could be made under the general laws of the commonwealth. — Stone V. Charlestoxcn, 114 Mass. 224. If certain distinguishable items of a tax on personal property, assessed by a town to non-residents, are improperly assessed there, the only remedy is by application for an abatement. — Norcross v. Milford, 150 Mass. 237; Richardson v. Boston, 148 Mass. 512, and cases there cited. A tax-payer who brings in a list with all requisite particulars of his tax- able property is not entitled to an abatement because the assessors value the items in gross instead of separately. — Lowell v. County Commissioners, 152 Mass 372 The word " person " in the statute extends to a corporation. — National Bank V. New Bedford, 155 Mass. 313. Mass. 8 New England Town Law. Interest can be recovered on an abated tax only from the date of demand for repayment. — Boott Cotton Mills v. Lowell, 159 Mass. 383. The omission from a list made and filed in good faith, of a single item of property, if honestly made, will not defeat the application of the person bringing it in for an abatement of the tax. — Wright v. Lowell, 166 Mass. 298. If part of a tax assessed against a person upon his real estate is valid although the rest of the real estate assessed to him be not taxable, the remedv is by petition for abatement, and not by bill in equity. — Kelley v. Barton, 174 Mass. 396; Bates v. Sharon, 175 Mass. 293. Certificate. — A person whose tax has been abated shall be entitled to a certificate thereof from the assessors, clerk of the commissioners or other proper officer. C. 12, S. 83. Conditions. — A person shall not have an abatement, except as other- wise provided, unless he has brought in to the assessors the list of his estate as required by section forty-one. An executor, administrator or trustee after three years from the date of his appointment, or a tenant of real estate paying rent and under obligation to pay more than a moiety of the taxes thereon, may have an abatement although no such list was brought in. If such list is not filed within the time specified in the notice required by section forty-one, no part of the tax assessed upon the personal estate shall be abated unless the applicant shows to the assessors a reasonable excuse for the delay or unless such tax exceeds by more than fifty per cent the amoimt which would have been assessed upon such estate if the list had been seasonably brought in, and in such case only the excess over such fifty per cent shall be abated. If the applicant was not required by said notice to include his real estate in said list, and has not done so, he shall, if he seeks an abatement of the tax on his real estate, file with his application a list, verified as pro- vided in section forty-three, of his real estate, with an estimate of the fair cash value for each parcel. Tbid., S. 74. It is no good cause for not bringing in a list that the party assessed was a corporation ; or, that the estate assessed was owned in part by non-residents ; or, that the assessors have waived, which they have no power to do the bringing in of a list. — Winnisimmet Go. v. Chelsea, 6 Cush. 477. The list should be brought in before the tax is assessed. — Porter v. County Commissioners, 5 Gray, 365. The list cannot be filed after an appeal from the assessors to the county commissioners. — Otis Company v. Ware, 8 Gray, 509 ; Gharlestown v. County Commissioners, 101 Mass. 87. A list showing the boundaries and quantity of a parcel of real estate held sufficient. — Charlestown v. County Commissioners, 1 Allen, 199. Where the assessors expressly assented to the delay and the list was brought in verified by oath, before the petition for abatement was filed, it was held that the delay in filing the list was no ground for dismissing a petition for abatement. — Lotvell v. County Commissioners, 3 Allen, 546. A list of a tax-payer's estate liable to taxation made and filed in good faith entitles the tax-payer to be heard upon a question of abatement, although the list contains unintentional omissions and inaccuracies. — Great Barring- ton V. County Commissioners, 112 Mass. 218. A list enumerating in detail the real and personal property of a tax-payer in the town, held sufficient, notwithstanding the jurat failed to state that it contained all his property liable to taxation there.'— La»es6orOMofe v. Gountu Commissioners, 131 Mass. 424. " Assessors of Taxes. Mass. 9 The right to abatement extends to additional assessments. — 'Noties v. Bale, 137 Mass. 272. In a ease where a person paid a tax upon church property held by him in trust, as well as upon land of his own, it was held that his only remedy was by abatement. — Schwarz v. Boston, 151 Mass. 226. A list with the name of each shareholder, his residence, and the number of his shares, satisfies in the case of national banks the requirements of the statutes. — National Bank of Commerce v. New Bedford, 155 Mass. 213. Statute 1888, c. 315, § 1, is not intended to apply to tenants who are also part owners of real estate for which they pay ren.t.^ Ashley v. County Com- missioners, 166 Mass. 216. A list filed by a corporation owning a yarn and cloth mill describing the real estate .is "one stone mill and cloth room with water power, 21,744 mule spindles, 21,952 ring frame spindles " held a sufiicient compliance with the law, the assessors not having required any further description of the property.— Troy Cotton Manufactory v. Fall River, 167 Mass. 517. Non-residents may bring in a list at any time before filing a petition for abatement. — Hopkins v. Reading, 170 Mass. 568. The sworn list of the decedent testator held by the executors of his will on May 1 and filed on June 9 as of May 1 was held sufficient. — Batchelder V. Cambridge, 176 Mass. 384. A notice in writing given by assessors of taxes to a petitioner for an abate- rnent of their decision that he may have leave to withdraw is adverse to him, from which he may appeal under Statute 1890, c. 127. — Brodbine v. Revere, 182 Mass. 598. The machinery of a manufacturing corporation is to be taxed as personal property, and must be valued separately from the lands and buildings of the corporation. If the latter are overvalued the corporation is entitled to abate- ment. — Hamilton Mfg. Co. v. Lowell, 185 Mass. 114. An application to the assessors of a city or town for an abatement of taxes need not be in writing. — Page v. Melrose, 186 Mass. 361. Corporate Franchise Tax. — Whenever an abatement is finally made to any corporation organized under the laws of the commonwealth, upon any tax assessed upon or in respect of real estate, machinery, or underground conduits, wires and pipes, the assessors granting such abatement shall forthwith notify the tax commissioner, stating what sum was determined to have been the full and fair cash value of such property on the first day of May on which the tax so abated was originally assessed. Acts of 1904, C. 442. Notice. — The assessors shall, within ten days after their decision upon an application for an abatement, give written notice thereof to the ap- plicant. C. 12, S. 76. Street Sprinkling Assessments. — A town having more than three thousand inhabitants which has accepted laws enabling it to do so may annually appropriate money for watering its public streets and may provide that its assessors may assess upon the estates abutting on the streets so watered the whole or any part of the cost thereof, and such assessments, unless previously paid, shall be certified by the assessors to the collector of taxes, who shall include it in the next tax bill for an annual tax upon such estate, and the same shall be a lien upon such estate, and shall be considered as constituting a part of the taxes on llass. 10 'New England Town Law. Teal estate, and be levied, collected and paid or abated in like manner. C. 25, S. 22. Local or special assessments like this do not come within the exemptions from general taxation.— P/wJKps Academy v. Andover, 175 Mass. 118; Sea- men's Friend Society v. Boston, 116 Mass. 181. Aggregates Returned to Secretary of the Commonwealth.— The as- sessors shall fill up tbe table of aggregates by an enumeration of the necessary items included in the lists of valuation and assessment re- quired by law, and shall annually, on or before the first day of October, deposit in the office of the secretary of the commonwealth an attested copy of the same, containing details required by the statute. Ihid., S. 60. Apportionment Certificate. — A.ssessors shall, upon application to any one of them by a person assessed therein, give to him a certificate stat- ing what portion of the whole amount of his tax is assessed as state tax, county tax and town tax, respectively, nid.j S. 97. When additional assessments are made, it is proper, if not necessary, that a new warrant be issued containing apt reference to the taxes thus added to the tax list. — Noyes v. Hale, 137 Mass. 273. Assessment, Amount. — The assessors shall annually assess taxes to an amount not less than the aggregate of all amounts appropriated, granted or lawfully expended by their respective towns since the last preceding annual assessment and not provided for therein, of all amounts which are required by law to be raised by taxation by the said towns during said year and of all amounts necessary to satisfy final judgments against the said towns ; but such assessments shall not include liabilities for the payment of which towns have lawfully voted to contract debts. The assessors may deduct the amount of all the estimated receipts of their respective towns, except from loans or taxes, which are lawfully applicable to the payment of the expenditures of the year from the amount required to be assessed; but such deduction shall not exceed the amount of such receipts during the preceding year. The assessors of a town owing debts incurred to obtain funds for subscriptions for the capital stock and securities of a railroad cor- poration shall annually assess, in addition to the other amounts required by law, an amount sufficient to pay the excess of such interest payable by such town, over any income received from such stock or securities. C. 12, SS. 3Y, 38. A town cannot raise by taxation, or pay from its treasury, money for ex- penses incurred in opposing before the legislature the annexation of the whole or any part of its territory to another town. — Goolidge v. Brookline, 114 Mass. 592. Bank Shares.— All the shares of stock in banks, whether of issue or not, existing by authority of the United States or of the commonwealth, and located within the commonwealth, shall be assessed to the owner 1;h6reof in the town in which such bank is located, and not elsewhere. AssEssoES OF Taxes. Mass. 11 in the assessment of state, county and town taxes, whether such owner is a resident of said town or not. They shall be assessed at their fair cash value on the first day of May, first deducting therefrom the pro- portionate part of the value of the real estate belonging to the bank, at the same rate as other moneyed capital in the hands of citizens is by law assessed. The persons who appear from the books of the banks to he owners of shares at the close of the business day last preceding the rfirst day of May shall be deemed to be the owners thereof. 0. 14, S. 9. A state may tax shares held in national banks organized therein under United States Stat, of 1864, e. 106, and may authorize the assessment of such tax in the city or town, within the same state where the owner resides.^ Austin V. Aldermen of Boston, 14 Allen, 359; Goldberg v. Warwick, 112 Mass. 384. The assessment of taxes by any state upon the shares of a national bank established in any other state is prohibited by United States Stat, of 1864, c. 106, § 41. — Flint v. Aldermen of Boston, 99 Mass. 141; Tan Allen v. As- sessors, 3 Wall. 573 ; Ahbott v. Bangor, 54 Maine, 540. The statute of 1868, c. 349, upheld, which provides that all shares of stock in banks created by authority of the United States owned by non-residents shall be assessed to the owners in the cities or towns where such banks are located. — Prorddence Institution v. Boston, 101 Mass. 575. A mutual life insurance company held not liable to taxation on national bank shares owned bv it under Stat. 1868, c. 349, § 4. — Murray v. Berkshire Life Ins. Co., 104 Mass. 586. The statute of 1872, c. 321, did not apply to the estates of deceased persons. — Revere v. Boston, 123 Mass. 375. National bank shares held by residents of a regularly organized fire-district in the town where the bank is located cannot be subjected to a tax assessed ior fire-distriet purposes. — Rich v. Packard 'National Bank, 138 Mass. 527. The market value of the shares as ascertained by a commissioner held to le the " fair cash value " of them. — National Bank v. New Bedford, 155 Mass. 315; Ibid., 175 Mass. 262. National Banks, Rate. — Assessors of towns in which a national bank or banking association is located shall, for the purpose of ascertaining the rate at which taxes shall be assessed, omit from the valuation upon which the rate is to be based the value of all shares held by non-residents ■of said towns, and no tax of any town shall be invalidated by reason of any excess, in consequence of the provisions of this section, of the amount of such tax over the amount to be raised. C. 12, S. 36. Statute upheld. — Institution for Savings v. Boston, 101 Mass. 575. Names of Shareholders. — The cashier of every such bank shall make and deliver to the assessors of the town in which it is located, on or before the tenth day of May in each year, a statement under oath show- ing the name of each shareholder, with his residence and the number of shares belonging to him at the close of the business day last preceding the first "day of May, as the same then appeared on the books of said hank. If the cashier fails to make such statement, said assessors shall forthwith obtain a list of the names and residences of shareholders and of the number of shares belonging to each. They shall forthwith, upon obtaining such statement or list, transmit a copy thereof to the tax commissioner; and shall, immediately upon the ascertainment of the Mass. 12 New England Town Law. rate per cent upon the valuation of the total tax in such town for the year, give to said commissioner written notice thereof, and also of the amount assessed hy them upon the shares of each bank located therein. 0. 14, S. 12. Shareholders Reimbursed. — The assessors of a town, upon request of any person resident therein who is the owner of any shares in such banks or other corporations which, under the provisions of clauses nine and ten of section five of chapter twelve, would be entitled to exemption from taxation, shall give to him a certificate stating such fact. Ibid., S. 18. Corporate Property, Return to Tax Commissioner. — Assessors shall annually, on or before the first Monday of August, return to the tax commissioner the names of all corporations, except banks of issue and deposit, having a capital stock divided into shares, chartered by the commonwealth or organized under the general laws for the purposes of business or profit and established in their respective towns or owning real estate therein, and a statement in detail of the works, structures^ real estate and machinery owned by each of said corporations and sit- uated in such town, with the value thereof, on the first day of May preceding, and the amount at which the same is assessed in said town for the then current year. They shall also, at the same time, return to the tax commissioner the amount of taxes laid, or voted to be laid,, within said town, for the then current year, for state, county and town purposes. They shall also, at the same time, return to the tax commis- sioner the names of all foreign corporations which have a usual place of business within said town. C. 12, S. 93. Failure of the assessors and of the tax commissioner to comply with the provisions of this section will not invalidate a tax assessed upon the fran- chise of a corporation, under the statute. — Commonwealth v. New England Slate and Tile Co., 13 Allen, 391. The corporate franchise tax and the local tax on the property of a cor- poration are not complementary. The determination by the tax commissioner of the value of the real estate and machinery does not bind the assessors of, the town where they are situated. — Tremont & Suffolk Mills v. Lowell, 178 Mass. 469. Diminished Valuations, Report Causes.— If the assessors of a town ascertain that the aggregate valuation of such town has been diminished since the first day of May of the preceding year, they shall return with the table of aggregates, or with the books, which they are required by sections sixty and sixty-one to deposit in the office of the secretary of the commonwealth, a statement in writing, under oath, of the causes, which in their opinion have produced such diminution. Ihid., S. 94. Discounts.— Towns at their annual meetings may allow discounts to persons making voluntary payment of their taxes within such periods of time as they determine; and the assessors shall, when they commit their warrant to the collector, post in one or more public places in the. Assessors of Taxes. Mass. 13 city or town notices of the rates of discount, and the collector shall make such discount. Ihid., S. 71. A person who pays liis tax and obtains a discount cannot maintain an action against the town to recover back the amount on the ground that the tax was illegal. — Lee v. Templeton, 13 Gray, 476. Nor can he recover it back on certain other grounds, stated in Tohey v. 'Wareham, 2 Allen, 594. Executor, Last Assessment to Govern.— After personal property has been legally assessed in any town to an executor, administrator or trus- tee, an amount not less than that last assessed by the assessors of such town in respect of such property shall be deemed to be the sum assess- able, until a true list of such property is brought in to the assessors in accordance with the provisions of section forty-one. Ilid., S. 50. If an executor fails to bring to the assessors the list required by law, he is liable to the amount assessed against him. — Vaughan v. Street Com- missioners, 154 Mass. 143. EXEMPTIONS. The following property and polls shall be exempted from taxation. Ihid., S. 5. The Western Railroad Corporation held not subject to be taxed for the land, five rods in width, nor for buildings and structures erected thereon reasonably incident to the support of the road, or its proper and convenient use. — Worces- ter v. Western R. R. Corp., 4 Met. 564; Boston v. Boston and Albany Rail- road, 170 Mass. 95. A new location of the Fitchburg Railro.ad Company duly made and filed in conformity with its actual construction under Stat. 1855, c. 240, exempts the land within its limits from taxation. — Charlestoivn v. County Commissioners, 1 Allen, 199. A tax payable to the treasurer of the commonwealth may be imposed on the excess of the market value of all the capital stock above the value of the real estate and machinery of a corporation, taxable in the city or town in which it is situated. — Commonwealth v. Hamilton Manufacturing Co., 12 Allen, 75. Land acquired by a city by authority of the legislature for the purpose of supplying the city with pure water and used for that purpose only is justly taken by right of eminent domain, and is not liable to taxation. — Wayla^id v. County Commissioners, 4 Gray, 500 ; Miller v. Fitchburg, 180 Mass. 32. Land of a county used for count/ purposes is exempt from taxation. — Worcester County v. Worcester, 116 Mass. 193; Essex County v. Salem, 153 Mass. 141. Land purchased by a city within the limits of another city for the purpose of obtaining gravel for the construction and repair of streets in the city so purchasing, and thereafter used for that purpose, is exempt from taxation. — Somerville v. Waltham, 170 Mass. 160. Bonds or obligations of the United States held by individuals or corpora- tions are not subject to taxation under state legislation. — The Banks v. The Mayor, 7 Wall. 16. , . , ^^ Shares of a domestic manufacturing corporation purchased by the cor- poration itself and held for its benefit by a trustee residing in a city of this commonwealth, the shares being outstanding, are not taxable either to the corporation or the trustee; and the city in which the trustee resides is not entitled to be paid by the commonwealth any part of the franchise tax collected from the corporation as corresponding to the amount of stock so held. — Worcester v. Board of Appeal, 184 Mass. 460. Land taken under the right of eminent domain for a highway or for rail- road purposes is not taxable to the owner of the iee.— Lancy v. Boston, 186 Mass. 128. ' liass. 14 New England Town Law. Pirst. The property of the United States. Second. The property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken. Third. The personal property of literary, benevolent, charitable and scientific institutions, and of temperance societies incorporated within this commonwealth, the real estate owned and occupied by them or -their officers for the purposes for which they are incorporated, and real estate purchased by them with the purpose of removal thereto, until such removal, but not for more than two years after such purchase. Such real or personal property shall not be exempt if any of the income or profits of the business of such corporation is divided among the stock- liolders or members, or is used or appropriated for other than literary, educational, benevolent, charitable, scientific or religious purposes, nor shall it be exempt for any year in which such corporation wilfully omits to bring in to the assessors the list and statement required by section forty-one. C. 12, S. 5, els. 1, 2, 3. A house owned by Harvard College and let to one of its professors at an annual rent held not an occupation of the real estate of the college by one of its oflicers bringing it within the exemption from taxation provided by the statute. — Pierce v. Cambridge, 2 Cush. 611; Harvard College v. Cam- Iridge, 175 Mass. 145; Williams College v. Williamstown, 167 Mass. 505. Taxes upon property held in trust by the " trustees of the Greene Founda- tion " are properly assessed to that corporation, and not to the minister receiving the income. — Trustees of, the Greene Foundation V. Boston, 12 Cush. 54. A farm and the farming stock owned by a literary institution incorporated within this commonwealth for educational purposes, occupied and used solely for such purposes, are exempt from taxation. — Trustees of Wesleyan Academy V. Wilbraham, 99 Mass. 599; Mt. Herman School for Boys v. Gill, 145 Mass. 139 ; Emerson v. Trustees of Milton Academy, 185 Mass. 414. United States internal revenue stamps are not subject to state or local taxation as property, nor as stock in trade.— Paifrey v. Boston, 101 Mass. 329; Mass. General Hospital v. Somerville, 101 Mass. 319. The exemption extends to assessments for the alteration and improvement of a street on which land of the college abuts. — Harvard College v. Boston, 104 Mass. 470. The upper stories of Holyoke House, a building owned by Harvard College, are appropriated for students and used for purposes within the college charter; they are therefore exempt from taxation. The lower story, which is used for other purposes, is not exempt. — Camiridge v. County Commissioners, 114 Mass. 339. The exemption of the real estate of charitable institutions from taxation ■extends only to taxation imposed for the general purposes of government and not to taxation for local improvements. — Boston Seamen's Friend Society v. Boston, 116 Mass. 181; Worcester Agricultural Soc. v. Worcester, 116 Mass. 189; Boston Asylum v. Street Commissioners, 180 Mass. 485. Land upon which lodging-houses were built and let to tenants at the usual rates of rent, held not exempt from taxation, notwithstanding the proceeds were devoted to the charitable uses named in the charter of the owner, a cor- poration for religious and charitable purposes. — Chapel of the Good Shepherd V. Boston, 120 Mass. 212; Lyrm Workingmen's Aid Assn. v. Lymn, 136 Mass. 283. The words "benevolent " and " charitable " are not limited to human beings, but apply to an institution which educates men to be humane in dealing with domestic animals. — Massachusetts Society, etc. v. Boston, 142 Mass. 24. AssEssoEs OF Taxes. Mass. 15 An accumulating fund held in trust for the future benefit of an incorporated educational institution is exempt from tuxation.— WilUston Seminary w County Commissioners, 147 Mass. 427. Real estate owned by a corporation organized for the education and re- ligious instruction of children, but not occupied by it and entirely controlled and supported by others, is not exempt from taxation.— /St. James Educa- tional Institute V. Salem, 153 Mass. 185; Salem Lyceum v. Salem, 154 Mass. 15. A society whose principal income is derived from a fixed regular com- pulsory contribution from its members, and constituting a fund to be used exclusively for the benefit of its members, cannot be held to be either a benevolent or a charitable society within the meaning of the statute. — Young Men's Benevolent Soc. v. Fall River, 160 Mass. 412. Where the paramount object of a corporation is the dissemination of theosophical ideas and procuring converts thereto, it cannot be held to be a. literary, benevolent, charitable, or scientific instruction within the meaning of the statute. — New England Theosophical Corp. v. Boston, 172 Mass. 60. Occupancy for the purposes for which the institution is incorporated is a question to be settled in each case, but should be determined mainly by the consideration of whether such occupancy is for the benefit chiefly of the officer or of the institution. — Phillips Exeter Academy V. Andover. 175 Mass. 123. Real estate occupied by a charitable institution for the purpose for which it was incorporated, but owned by a third person, is not exempt from tax- ation. — Bates V. Sharon, 175 Mass. 296. The property of Bowdoin College is not, exempt from taxation in this com- monwealth, and therefore is subject to the collateral inheritance tax imposed by Statute 1891, c. 425. — Rice v. Bradford, 180 Mass. 545. The keeping of a dormitory and boarding-house for students of a scientific institute, by a literary or scientific corporation other than the institute itself, is not an educational purpose within the meaning of P. S., c. 11, § 5, cl. 3, exempting from taxation the property of such corporation. The fact that some literary or scientific work is done in it does not change the result, if the dominant use of the building is for a dormitory or boarding-house. — Phi Beta Epsilon Corporation v. Boston, 182 Mass. 457. The exemption of the real estate of a literary institution from taxation does not exempt real estate used to produce income to be expended for the purposes of the institution, but does exempt real estate used for one of such purposes, and, if this is the dominant purpose, it is immaterial that there may be incidental results which would not entitle the property to exemption.— Emerson v. Milton Academy, 185 Mass. 414. A corporation organized under P. S., c. 1 15 " to provide a home for working girls at moderate cost," having no capital stock and not dividing its income or profits among its members, can be found to be a charitable institution within the meaning of the statute, and its property be exempt from taxation. — Franklin Sq. House v. Boston, 188 Mass. 409. Fourth. The xeal and personal estate of incorporated agricultural societies and the portions of real estate and buildings of incorporated horticultural societies used for their offices, libraries and exhibitions. Ihid., cl. 4. Fifth. The real and personal estate of any grand army or veteran association, incorporated within this commonwealth for the purpose of owning property for use and occupation by posts of the grand army of the republic, to the extent of twenty thousand dollars, if it is actually- used and occupied by such association and the net income from said property is used for charitable purposes in aid of needy soldiers of the war of the rebellion and their dependents; but it shall not be exempt for Mass. 16 New England Town Law. any year in which such association wilfully omits to bring in to the assessors the list and statement required by section forty-one. Sixth. The Bunker Hill Monument. Seventh. Houses of religious worship owned by, or held in trust for the use of any religious organization and the pews and furniture; but the exemption shall not extend to portions of such houses appropriated for purposes other than religious worship or instruction. Ihid., els. 5, 6, 7. Such distinct tenements only are exempted as are used for religious wor- ship and purposes connected therewith, and not tenements, though under the same roof, which are used for purposes wholly secular. — Lowell Meeting House V. Lowell, 1 Met. 538. A lot purchased for the purpose of building a house of worship held to be exempt from taxation when only piles for a foundation had been placed upon it. — Trinity Churchy. Bostmi, 118 Mass. 164. A religious society having leased for two years its nseeting-house and pur- chased another lot of land on which a church edifice was begun. The pulpit, organ and pews were removed from the meeting-house and not replaced, and no attempt was made to put the house in condition suitable for public wor- ship. A tax was assessed upon the premises while in this condition. Held, that the property was not exempt from taxation. — Old South 8oc. v. Boston, 127 Mass. 378. The fact that a lot of land owned by a benevolent or charitable corporation may at some indefinite future time be occupied for the purpose for which the corporation was incorporated does not exempt it from taxation. Some actual appropriation of the land for the given purposes must be unequivocally shown. — Bedemptorist Fathers v. Boston, 129 Mass. 178. A parsonage erected for a religious society on its land for the use of its ministers rent free is not exempt from taxation. — Third Congregational Soc. V. Springfield, 147 Mass. 396. Property held in trust by the Salem Marine Society for the purpose of erecting and supporting a Bethel Church for the accommodation of seamen to have the Gospel preached to them is not exempt from taxation. — Salem Ma- rine Society v. Salerno 155 Mass. 329. A lot purchased for a house of worship was partly used by the erection of a temporary building for church purposes. The part so used held to be exempt from taxation; the residue of the lot held not exempt until the construction of the church has begun. — All Saints Parish v. Brookline, 178 Mass. 404. Eighth. Cemeteries, tombs and rights of burial, so long as they shall be dedicated to the burial of the dead. Ihid., cl. 8. No land can be deemed to be dedicated for the purposes of a cemetery so as to be exempt from taxation, or used or appropriated for the purpose of a burial ground, which has not been devoted or set apart and some active meas- ures taken towards preparing it for a burial place. A mere dedication or appropriation on paper is not enough. — Woodlawn Cemetery v. Everett, 118 Mass. 354. A sewer assessment cannot be laid upon a cemetery corporation's land which, by its charter, is perpetually set apart as a burial place for the dead, and can neither be sold, used for profit, nor appropriated for any other purpose. — Mount Auiurn Cemetery v. Cambridge, 150 Mass. 12. In a case where by special act of the legislature a cemetery corporation was authorized to purchase property to be devoted exclusively to the purposes connected with and appropriate to the objects of the corporation for which the land was bought; and although there was a dwelling-house with barns upon it, and no burial lots were laid out, it was held to be exempt from taxation. Rural Cemetery v. County Comrs., 152 Mass. 408. AssEssoEs OF Taxes. Mass. 17 Ninth. The property, to the amount of five hundred dollars, of a -widow, of an unmarried woman above the age of twenty-one years, of a person above the age of seventy-five years or of any minor whose father is deceased, whether such property be owned by such persons separately, or jointly, or as tenants in common : provided, that the whole estate, real and personal, of such person does not exceed in value the sum of one thousand dollars, exclusive of property otherwise exempted under the provisions of this section. No property shall be so exempt which the assessors shall adjudge has been conveyed to such person to evade taxation. A person aggrieved by such judgment may appeal to the county commissioners within the time and in the manner allowed by the provisions of section seventy-seven. Tenth. The polls and any portion of the estates of persons who by reason of age, infirmity and poverty are in the judgment of the assessors unable to contribute fully toward the public charges. Ihid., els. 9, 10. The assessors may abate a poll tax of their own motion in a case such as is specified in the statute, and the regularity o{ their action or the sufficiency of their record cannot be tried in a mandamus proceeding against the col- lector. — Gordon v. Sanderson, 165 Mass. 375. Eleventh. The wearing apparel and farming utensils of every person; tis household furniture not exceeding one thousand dollars in value; and the necessary tools of a mechanic not exceeding three hundred dol- lars in value. Ihid., cl. 11. The exemption of household furniture applies to all the furniture appertain- ing to a dwelling-house, including that used for boarders. — Day v. Lawrence, 167 Mass. 371. Twelfth. Mules, horses and neat cattle less than one year old, swine and sheep less than six months old and domestic fowls not exceeding fifteen dollars in value. Thirteenth. The property of the following classes of persons to the amount of two thousand dollars in the case of each person, provided the whole estate, real and personal, of the person so exempted does not exceed in value the sum of five thousand dollars, and provided further that only two thousand dollars shall be exempted to any one family, and that the combined property of the family does not exceed five thousand dollars : First. Soldiers and sailors who served in the. military or naval service of the United States in the war of the rebellion and who were honorably discharged therefrom and who, by reason of injury received or disease contracted while in such service and in the line of duty, lost the sight of both eyes, or lost the sight of one eye, the sight of the other having been previously lost, or who lost one or both feet, or one or both hands. Second. Soldiers and sailors who served as aforesaid and were honorably discharged as aforesaid, and who, as the result of disabilities contracted while in such service and in the line of duty, have become permanently incapacitated for the performance of manual labor to aji Mass. 18 New England Town Law. extent equivalent, in the judgment of the assessors, to the loss of a hand or foot. Third. Wives or vridows of soldiers or sailors vs'ho would be entitled to exemption under either of the tv?o preceding paragraphs. The certificate of the granting of a pension to any such soldier or sailor by the United States for such injury or disability shall, while such pension continues, be sufficient evidence of the receiving of such injury or disability ; but the assessors may receive other evidence thereof. A person aggrieved by the judgment of the assessors may appeal to the county commissioners, within the time and in the manner allowed by the provisions of section seventy-seven. Ibid.j els. 12, 13. Co-operative Banks. — The capital stock, corporate franchises and personal property, but not the real estate, of co-operative banks, shall be exempt from taxation. 0. 14, S. 23. Entry on Valuation List. — The assessors shall enter upon the valu- ation list, in the appropriate columns, after the enumeration of the per- sons 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 seventh classes 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. C. 12, S. 64. Returns to Tax Commissioner.— Assessors shall :annually, on or be- fore the first day of October, make and forward to the tax commissioner a statement showing the whole amount of exempted property entered upon the valuation lists of their respective towns in accordance with section sixty-four, and the amount in each class, and stating separately the aggregate amount belonging to each of the four classes embraced in clause three of section five, a tabular statement of the statistics de- rived from the returns provided for in section eight, and such lists and statements required by section forty-two relative to real and personal property exempt from taxation under clause three of section five as have been received by them. Assessors of each town shall annually, on or before the first Monday of August, return to the tax commissioner the aggregate amount of its assets, and the amount of its indebtedness, for which notes, bonds or similar evidences of debt, the payment of which is not provided for by the taxation of the then current year, were outstanding on the first day of May then last preceding, with a concise statement of the various purposes for which such indebtedness was incurred, the amount incurred for each purpose and the amount of each sinking fund established. If in any case in which a sinking fund is required by law no sinking fund has been established, the return shall state whether action has been had AssEssoEs OF Taxes. Hass. 19" under the provisions of section thirteen of chapter twenty-seven and the amount raised and applied thereunder for the year last preceding said first day of May. Ihid., SS. 95, 96. Ships and Vessels. — Ships and vessels engaged in the foreign carry- ing trade, whether actually so engaged at the time of assessment or then in port undergoing repairs, shall not, for the purpose of taxation, be included in the personal estate of persons to be taxed; but the net yearly income of such ships and vessels shall be taxable to the owners thereof in their respective places of residence, in proportion to their several interests therein. The foregoing exemption shall not apply to any ship or vessel, unless its. agent or owner annually, on or before the first day of June, returns in writing under his oath, to the assessors of each city and town in the com- monwealth in which an owner of any share or interest in the ship or ves- sel resided on the first day of May in said year, the name of such owner,, the name, class and tonnage of the ship or vessel, the fact that it was on said first day of May engaged in the foreign carrying trade within the meaning of the preceding section, the share or interest of such owner therein, and the dividends paid to him upon his said share or interest during the year ending on said first day of May; and such dividends shall constitute the net yearly income to be taxed to such owner as pro- vided in said section. Hid., SS. 7, 8. Timber Trees. — All plantations of chestnut, hickory, white ash, white oak, sugar maple, European larch and pine timber trees, in number not less than two thousand trees to the acre, upon land at the time of such planting, not wood land or sprout land, and not having been such within five years previously, the actual value of which at the time of planting does not exceed fifteen dollars per acre, shall with the land be exempt from taxation for ten years after said trees have grown in height four feet on the average upon satisfactory proof by the owners to the assessors of these facts. Ihid., S. 6. Fire District, Assessments. — The assessors of a town in which a fire district is organized shall have the powers and perform the duties relative to the assessment of the money voted by the fire district, as they have and exercise relative to the assessment and abatement of town taxes, and the sums voted by the district shall be assessed upon the polls and property, real and personal, within the district. 0. 32, S. 63. Stocks in banks and other corporations outside owned by an inhabitant of a fire district may be assessed in the district. — Dwight v. Springfield Centre Fire District, 11 Met. 374; contra, Rich v. Packard National Bank, 138 Mass. 527. Fire Engine Men, Lists Certified. — The assessors are required to ex- amine the lists of persons who have served in the fire department, as furnished to them by the chief engineer or other officer, and certify Mass. 20 New England Town Law. to the treasurer of their town the amount to be paid to each i)erson named therein. Ibid., S. 34. Illegal Assessments, Part Invalid. — If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more than his due proportion, the tax and assessment shall be valid except as to the illegal excess. C. 12, S. 91. A person aggrieved by an illegal tax has a plain, adequate, complete, and exclusive remedy at law. Equity will not intervene to restrain the collection of a tax. — Loud v. Charlestown, 99 Mass. 208. The collector is protected by the warrant, notwithstanding the illegality of the assessment; he is not bound to examine into the legality of previous proceedings. — Gone v. Forrest, 126 Mass. 98. An imperfection in the valuation list is not sufficient to invalidate the tax. — Westhampton v. Searle. 127 Mass. 502. Itinerant Vendors, Valuation Certificate. — The assessors are required forthwith after examination and valuation of goods, wares and mer- chandise set forth in the statement submitted to them by the selectmen, to transmit a certificate thereof to the selectmen. 0. 65, S. 6. Land Taken by the Town, Assessed. — If land is taken or purchased by a town, taxes shall be assessed thereon as though the same were not so taken or purchased; and shall be deducted from the proceeds of the final sale. 0. 13, S. 66. List, Blanks Filled. — The assessors shall enter in the books so fur- nished the valuation and assessment of the polls and estates of the in- habitants assessed, as directed in the headings of the various columns. C. 12, S. 59. Many of the requirements of the statute are intended for the Information of the assessors, are directory, and a non-compliance with the mode of pro- ceeding does not affect the rights of the tax-payer, nor the validity of the tsix.— Westhampton v. Searle, 127 Mass. 502; Bemis v. Caldwell, 143 Mass. 299 ; Lowell v. County Commissioners, 152 Masa. 386. Lists, Estimates in Default of.— They shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person who has not brought in such list, and shall estimate its just value, according to their best information and belief. IMd., S. 47. It is not the duty of the tax-payer to bring in a list, but if he fails to do so, he cannot have the remedies provided by law, and the estimate of his property made by the assessors is conclusive upon him. — Lincoln v. Worces- ter, 8 Cush. 63. The assessors' estimate is sufficient where the tax-payer fails to bring in a list of his property. — Toley v. Wareham, 2 Allen, 594. If the assessors, in default of a list filed by the tax-payer, are unable to ascertain the particular kinds or items of such taxable property, an estimate of it may be made as " personal property " without any enumeration of par- ticulars. — Noyes v. Hale, 137 Mass. 270. A tax-payer, who has brought in a list containing all the requisite particu- lars of his taxable property, is not entitled to an abatement because the assessors value the items in gross instead of separately, as directed by the statute. — Lowell v. County Commissioners, 152 Mass. 372. Assessors of Taxes. Mass. 21 It is immaterial that a person wlio has not furnished a list to the assessors is not the actual owner of the property assessed to him. — Harwood v. North Brookfield, 130 Mass. 565. The decision of the assessors as to the nature and amount of taxable prop- erty of a person who has not brought in a list cannot be attacked in a col- lateral proceeding, and can be changed only in a proceeding for an abate- ment. — Harrington v. Glidden, 179 Mass. 486. Conclusive, When. — Such estimate shall be entered in the valuation book, and, except as provided in sections forty-one and seventy-four, shall be conclusive upon any person who has not seasonably brought in a list of his estate, unless he can show a reasonable excuse for the omission. Ihid., S. 48. In making such estimate the assessors shall specify the amount of each class of personal property mentioned in clauses eight, nine, ten and eleven, in section sixty, and enter the same upon the books furnished under section fifty-eight. An error or over-estimate of any class shall not be taken into account in determining whether a person is entitled to an abatement, but only the aggregate amount of such estimates. Ihid., S. 49. Open to Inspection. — Such lists shall be open to the inspection of the assessors, their assistants and clerks and of the tax commissioner and his deputy, but so much of the lists as shows the details of the personal estate to that of no other person except by the order of a court. The lists shall be preserved by the assessors until the tax commissioner orders them to be destroyed. C. 12, S. 44. Taken as True. — The assessors shall receive as true, except as to valuation, the list brought in by each person, unless, on being thereto required by them he refuses to answer on oath all necessary inquiries as to the nature and amount of his property. Ihid., S. 46. The assessors are to receive as true the enumeration, description, occu- pancy, and other particulars of the real estate of the tax-payer. — Lincoln v. Worcester, 8 Cush. 64. But not if it appears upon an examination of the person who brings in the list that it is not true. — Ball v. County Commissioners, 10 Allen, 100. The right to abatement is not defeated by mere inaccuracy in the list filed. Objections by the assessors as to irregularities in the list, first made before the county commissioners, are too late. — Great Barrington v. County Com- missioners, 112 Mass. 218. A list omitted to state that it was all the tax-payer's property liable to taxation, but the jurat was in the usual form. Eeld, that there was a substantial compliance with the law. — Lanesborough v. County Commis- sioners, 131 Mass. 424. When a person has seasonably filed a schedule purporting to be a true list of all his property and has made oath to the same, the assessors have no right to add to the list other property for which they consider him taxable and assess him thereon, without making any inquiries of him in relation thereto. — Moors V. Street Commissioners, 134 Mass. 431. An omission of a single item from a tax list made and filed in good faith, if honestly made, will not defeat the application of the person bringing it for an abatement of the tax assessed. Nor will a refusal of the person to answer upon oath all necessary inquiries as to her property by the assessors prevent her applying for and obtaining such abatement.— WrtyTi* v. Lowell, 166 Mass. 298. Mass. 22 New England Town Law. Verified by Oath.— The assessors shall in all cases require a person, bringing in a list to make oath that it is true. The oath may be ad- ministered by any of the assessors or by their secretary or head clerk. If the person bringing such list is absent from the place in which the tax is to be assessed during the whole period when such oath may be made, it may be administered by a notary public, whose jurat shall be duly authenticated by his seal. lUd., S. 43. A person cannot have an abatement of tax before filing with the assessora the list required by law. — Charlestown v. County Commissioners, 101 Mass. 87. The jurat reciting that "the statement and valuation is correct and true according to his best knowledge and belief," attached to a list filed with the assessors, was held to be sufBcient. — Laneslorough v. County Commissioners,. 131 Mass. 424. Lowlands, Abatement as Nuisance, Cost Assessed.— The expense of making and keeping improvements of swamp lands shall be assessed upon the persons benefited thereby as ascertained by the decision of the board of health. 0. Y5, S. 79. Assessments by a board of health held void for want of proper notice of the- hearing to the parties affected. — Grace v. Newton Board of Health, 135 Mass. 490. Ministerial Fund. — Eeal estate held by a religious society as a minis- terial fund shall be assessed to its treasurer in the town in which it lies.. Personal property so held shall be assessed in the town in which such society usually holds its meetings. C. 12, S. 25. Both the personal and real property of a religious society is taxable, even although the income is used to support religious worship. — Society in Salem V. Bradford, 185 Mass. 312; Greene Foundation v. Boston, 12 Cush. 54; Rsdemptorist Fathers v. Boston, 129 Mass. 178; Third Congregational Society V. Springfield, 147 Mass. 396. Mortgagor or Mortgagee, Return by. — A mortgagor or mortgagee of real estate may bring in to the assessors of the city or town in which it lies, within the time prescribed by the notice under section forty-one, a statement under oath of the amount secured thereon or on each separate parcel thereof, with the name and residence of every holder of an in- terest therein as mortgagor or mortgagee. If such property is situated in two or more places, or if a recorded mortgage includes two or more estates or parts of an estate as security for one sum, such statement shall include an estimate of the interest of the mortgagee in each estate or part of an estate. The assessors shall, from such statement or other- wise, ascertain the proportionate interests of the mortgagor or mort- gagee respectively in said estates, and shall assess the same accordingly. If, in any year, such statement is not brought in, the tax for that year on such real estate shall not be invalid merely for the reason that the interest of the mortgagee therein has not been assessed to him. Ihid.,. S. 45. AssEssoEs OF -LAXEs. Mass. 23 Notice of Assessment.— Assessors before making an assessment shall give seasonable notice thereof to all persons, firms and corporations, domestic or foreign, subject to taxation in their respective tovi^ns. Such notice shall be posted in one or more public places in each town, or shall be given in some other sufficient manner, and shall require the said persons, firms and corporations to bring in to the assessors, before a date therein specified, in case of residents a true list of all their polls and personal estate not exempt from taxation, and in case of non- residents and foreign corporations a true list of all their personal estate in that town not exempt from taxation, and may or may not require such list to include their real estate which is subject to taxation in that town. It shall also require all persons and corporations, except cor- porations making returns to the insurance commissioner as required by section nineteen of chapter one hundred and eighteen, to bring in to the assessors before a date therein specified, which shall not be later than "the first day of July then following, unless the assessors for causes shown extend the time to the first day of August, true lists of all real and personal estate held by them respectively for literary, temperance, benevolent, charitable or scientific purposes on the preceding first day of May, or at the election of such corporation on the last day of its financial year last preceding said first day of May, and to state the amount of receipts and expenditures for said purposes during the year last preceding said days. The notice shall contain the provisions of section forty-five. Ihid, S. 41. The valuations put upon the property by the tax-payer in his list are not conclusive on the assessors who are to exercise their own judgment in esti- mating the value of the property. Gives a historical review. — Newiuryport v. County Commissioners, 12 Met. 211. The requirement as to bringing in a list of taxable property applies to corporations equally with individuals. In default of such a list the tax- payer cannot have an abatement of his tax. The list cannot be filed after appeal to the county commissioners. — Otis Company v. Ware, 8 Gray, 509 ; Charlestmon v. County Commissioners, 101 Mass. 87. A list returned seasonably by the Fitchburg Railroad Company, acting by its treasurer, gave the quantity of land and its boundaries, generally, without further particulars. The statement was sworn to by the treasurer. It was held sufficient. — Charlestoivn v. County Commissioners, I Allen, 199. The apportionment and return to the assessors required by the charter ■of a charitable corporation, held to be a substitute for the list required by -the statute. — Greenfield v. County Commissioners, 135 Mass. 5C6. Omitted Assessments. — If the real or personal estate of a person, -to an amount not less than one hundred dollars and liable to taxation, has been omitted from the annual assessment of taxes in a town, the assessors shall between the fifteenth and twentieth day of December next ensuing assess such person for such estate. The taxes so assessed shall be entered on the tax list of the collector who shall collect and pay ■over the same. Such additional assessments shall not render the tax of Mass. 24 New England Town Law. such town invalid although its amount, in consequence thereof, shall exceed the amount authorized by law to be raised. Ibid., S. 85. An additional assessment is not a new tax but an amendment of the annual assessment. Overvaluation includes the valuation of property not owned or possessed by the party taxed. — Harwood v. North Broohfield, 130 Mass. 565. It is not necessary to ascertain and specify the particular items of prop- erty in laying the additional assessment. — Noyes v. Hale, 137 Mass. 272. Overlay.— The assessors may, for the purpose of avoiding fractional divisions of the amount to be assessed in the apportionment thereof, add to that amount not more than five per cent thereof, although the limit of taxation may by such overlay be exceeded. C. 12, S. 55. Partners, how Taxed. — Partners, whether residing in the same or in different cities or towns, may be jointly taxed under their firm name, in the place where their business is carried on, for all the personal prop- erty employed in such business, except ships or vessels. If partners have places of business in two or more towns, they shall be taxed in each of such places for the proportion of property employed therein. If so jointly taxed, each partner shall be liable for the whole tax. Ihid., S. 27. The term, " place of business," signifies a place where business is carried on by the parties under their own control and on their own account.- — Little v. Camhridge, 9 Gush. 298; Palmer v. Kelleher, 111 Mass. 320. The interest of an inhabitant of Massachusetts as a partner in the property of a firm established and carrying on business in another state is taxable here. — Bemis v. Boston, 14 Allen, 366. The McKay Sewing Machine Association held to be a copartnership, and the personal property held by it was properly taxable in Boston where its business was carried on. — Hoadley v. County Commissioners, 105 Mass. 526. Three resident trustees of a vessel cannot be taxed jointly in a place where they do not reside. — Stinson v. Boston, 125 Mass. 352. A partner of a dissolved firm cannot recover back taxes assessed after the dissolution, unless he can show that when the taxes were assessed the affairs of the firm had been wound up or there was no taxable property of the firm remaining undisposed of. — Oliver v. Lynn, 130 Mass. 143. A partner who retires from a firm before the first day of May, and there- after takes no part in the management of its affairs, and retains no interest in the property, is not liable for a tax assessed on that day on the personal property of the partnership. — Washburn v. Walworth, 133 Mass. 499. The New England Car Trust was shown to be a copartnership formed to purchase rolling s'ock. The property was delivered to a trust company as trustee, which issued certificates to the members of the trust, and executed leases to a railroad company. The business of the trust was carried on in Boston. Held, that the property was taxable in Boston. — Richer v. American Loan d Trust Co., 140 Mass. 346. Plaintiffs' place of business held not to be at C, because they had their work done under contract in a penal institution there. Their principal place of business was in Boston. — Cloutman v. Concord, 163 Mass.. 444. See also Parker v. Watertoion, 137 Mass. 277, and Duxbury v. County Commissionerg, 172 Mass. 383. Ships. — Ships or vessels owned by a partnership shall be assessed to the several partners in their places of residence, if within the common- wealth, proportionally to their interests therein; but the interests of the several partners who reside without the commonwealth shall be ASSESSORS OF TAXES. Mass. 25 assessed to the partnership in the place where its business is carried on. lUd., S. 28. Copartnership owners of a vessel are assessed at their several places of residence in proportion to their several interests. — Stinson v. Boston, 125 Mass. 348; Bemis v. Boston, 14 Allen, 366. Persona] Estate, how Assessed.— All personal estate, within or with- out the commonwealth, shall be assessed to the owner in the city or town in which he is an inhabitant on the first day of May, except as provided in chapter fourteen and in the following clauses of this section. IJiid., S. 23. One of the fixed rules as to domicile is_this: that a purpose to change, un- accompanied by actual removal or change of residence, does not constitute a change of domicile. The fact and the intent must concur. An inhabitant of the commonwealth who removes from the town of his" residence, intending never to reside there again, but to remove to another state, is liable to taxation in that town as long as he remains in the commonwealth. — Bulkley v. Williamsto^cn, 3 Gray, 493. Cases showing what constitutes change of domicile. — Thorndike v. Boston, 1 Met. 242; Mead v. BoxborougU, 11 Cush. 362; Wright v. Boston, 126 Mass. 161; Weld v. Boston, Ihid. 166; Borland v. Boston, 132 Mass. 89; Dickinson v. Brookline, 181 Mass. 195. To constitute occupation of a manufactory, shop, store, or wharf, there must be actual possession, use and efficient control of it — such as one who owns or hires would ordinarily have. — Lee v. Templeton, 6 Gray, 579. A corporation which is taxed in the town where its real estate and ma- chinery are situated, for such property and also for its stock in trade and other personal property, and pays the whole tax, may recover back the tax on stock in trade and other personal property. — Bunnell Manufacturing Co. v. Pawtucket, 7 Gray, 277. A person residing in W., who hired a shop and carried on his trade in B., held not liable to be assessed on his stock in trade in B. for money to build a school-house in the district where he resided. — Bates v. School District, 9 Gray, 433. A foreign corporation authorized to hold real estate here is taxable for stock employed in manufactures in a town in this state where it carries on business. — Blackstone Manufacturing Co. v. Blackstone, 13 Gray, 488. So a non-resident is liable to taxation in the town where he hires or occu- pies manufactories, stores, shops, or wharves. — Leonard v. New Bedford, 16 Gray, 292. The estate of an annuitant entitled to income on the first of May must pay the whole tax even though she dies shortly after that date. — Holmes v. Taber, 9 Allen, 246. Persons not residing in a town and having therein no store, shop, or wharf, are not subject to taxation there by reason of hiring a yard in which they keep and sometimes sell lumber and have put up a small building for the use of their men. — Loud v. Charlestown, 103 Mass. 278. A mutual life insurance company is not taxable for national bank shares owned by it in the town of Pittsfield. — Murray v. Life Insurance Company, 104 Mass. 586. The furniture of an inn is taxable to the innkeeper only in the town of which he is an inhabitant. — Charlestown v. County Commissioners, 109 Mass. 270. An owner of bank shares is rightfully taxed for them in the town where she resides, notwithstanding by an honest mistake she has notified the cashier of the bank that she lives in a different town. — Goldslurg v. Warwick, 112 Mass. 384. The motive leading to a change of domicile is not material. — Thayer v. Boston, 124 Mass. 148. Trustees, as joint owners with others of a ship, cannot be taxed with the latter at a place where they do not reside. — Stinson v. Boston, 125 Mass. 348. Mass. 26 New England Town Law. A foreign corporation had a place of business in the commonwealth where it kept personal property pledged to it as collateral security for loans made upon it, which it sold when not redeemed. Held, that such a place of business was a " shop " and the property so used and pledged was " stock in trade," for which the corporation was taxable. — Boston Loan Co. v. Boston, 137 Mass. 332. A foreign corporation having an office and doing business in a city of this commonwealth cannot be taxed on money deposited by it with a national bank in that city, and the provisions of this section do not apply to it. — Boston Investment Co. v. Boston, 158 Mass. 461. In the ordinary relation between broker and customer, when stocks are bought on a margin, the legal title to them is in the broker and they are taxable to him. — Chase v. Boston, 180 Mass. 458. First. Goods, wares, merchandise and other stock in trade, except ;ships or vessels owned by a copartnership, and stock employed in the business of manufa'cturing or of the mechanic arts in cities or towns in the commonwealth, other than those in which the owners reside, whether such owners reside within or without the commonealth, shall be taxed in the cities or towns in which the owners hire or occupy manufactories, stores, shops or wharves, whether such property is in said places or elsewhere on the first day of May of the year when the tax is assessed. 0. 12, S. 23, cl. 1. Manufacturing corporations are not taxable for their personal property, except machinery. — Glass Company v. Boston, 4 Met. 181; Worcester v. Board of Appeal, 184 Mass. 465. A person who occupies, temporarily, an office or place of business in a town other than that in which he resides, is taxable in the place of his resi- dence. — Huckins v. Boston, 4 Cush. 543 ; Field v. Boston, 10 Cush. 65. The stock in trade must be domiciled in the place where the owner has his store or shop in order to be taxable to him there. — Eittinger v. Boston, 139 Mass. 17. A foreign corporation kept a stock of sewing machines in its store at L. for the purpose of sale or letting. Eeld, that they were stock in trade. — Singer Manufacturing Co. v. County Commissioners, Hid. 266; Lee v. Temple- ton, 6 Gray, 579 ; Blackstone Manfg. Co. v. Blackstone, 13 Gray, 491 ; Palfrey v. Boston, 101 Mass. 329; North Hampton v. Co. Comrs., 145 Mass. 110. A portable saw-mill temporarily located in a town on the first of May is not taxable there as " machinery employed in any branch of manufactures." — • Ingram v. Cotolcs, 150 Mass. 155. The keeper of a railroad stockyard had personal property, including hay and grain for feeding the stock, but did not live or occupy a store or shop at the yard. Held, that the personal property was not taxable in the town. — Farii-ell v. Hathaway, 151 Mass. 242. Debts due are not goods, wares, and merchandise, and other stock in trade within the meaning of the statute. — lievo York Biscuit Company v. Cam- Iridge, 161 Mass. 326. An executor who keeps his testator's former shop open, and sells goods therefrom, occasionally replenishing the stock, although for the sole purpose of settling the estate and closing the business, is taxable for the stock in the city where the shop is hired, although the testator had dwelt elsewhere. — Cotton V. Boston, Ibid. 8. Second. Machinery employed in any branch of manufactures includ- ing machines used or operated under a stipulation providing for the payment of a royalty, or compensation in the nature of a royalty, for the privilege of using or operating the same, and all personal proi)erty within the commonwealth leased for profit, shall be assessed where such AssEssoBs OF Taxes. Mass. 27 machines or such personal property are located, to the owner or any per- son having possession of the same on the first day of May. If ma- chinery, located in a city or town other than that of which the owner is an inhabitant, is assessed therein and it is also assessed in the place of which the owner is an inhabitant, he may pay the taxes in the place where the machinery is located, and upon proof thereof to the collector of the place whereof he is an inhabitant, he shall be relieved from the payment of taxes therein on said machinery; but, the place of which the owner is an inhabitant may bring suit against the place where the machinery is located to determine to which place the tax lawfully belongs. Ihid., cl. 2. A gas light company is not a public corporation in the sense that its prop- erty is exempt from taxation in the city or town where it is situated. Gas pipes owned by the company and used for distributing gas through the streets and meters used for measuring gas to consumers are " machinery " and their value is to be deducted from the market value of the capital stock to ascertain • the amount of the state tax to be assessed on the corporation. — Common- wealth, V. Lowell Gas Light Co., 12 Allen, 75. Shares of a foreign manufacturing corporation owned by citizens of the commonwealth are taxable here at their full value. — Dwight v. Boston, 12 Allen, 316; Kidd v. Alabama, 188 U. S. 731. An aqueduct corporation is not a manufacturing corporation, so as to render its pipes, gates, shut-offs, cocks, and faucets machinery. — Dudley v. Jamaica Pond Aqueduct Corpn., 100 Mass. 183. An inhabitant of B. cut and stored ice in C. and W. where he had houses and machinery for storing the ice. Held, that the cutting of ice was not manufacturing and the ice houses were not " stores " within the meaning of the statute. — Eittinger v. Westford, 135 Mass. 258. Movable copper rolls and dies used in a calico-printing factory for printing cotton cloth are not necessarily machinery for purposes of taxation within the purview of the statute. — Lowell v. County Commissioners, 152 Mass. 377; Troy Cotton, etc.. Manufactory v. Fall River, 167 Mass. 522. Quarrying and breaking up stone for use on roads and other similar pur- poses is not a manufacturing business within the meaning of the statute. — Wellington v. Belmont, 164 Mass. 142. Personal property leased for profit in a city within the commonwealth and owned by a foreign corporation is taxajjle. — Lamson Consolidated, etc., Co. v. Boston, 'no Mass. 354. Third. Horses, mules, neat cattle, sheep and swine kept throughout the year in cities or towns other than those in which the owners reside, whether such owners reside within or without the commonwealth, and horses employed in stages or other vehicles for the transportation of passengers for hire shall be assessed to the owners in the places where they are kept. Hid., cl. 3. An incorporated street railroad company is not taxable for horses or other personal property used in and necessary for the prosecution of its business. — Middlesex Railroad Go. v. Charlestoum, 8 Allen, 330. A non-resident who is taxed as a resident on all his personal property cannot recover back a tax paid by him under protest, if he had horses and cattle kept in the town assessing the tax and liable to taxation there. The only remedy is by an application for abatement. — Eicks v. Westport, 130 Mass. 478. The owner of a farm situated in two towns, his house being in one and his barn in the other, is taxable in the latter town for his horses which are kept, fed, and watered in the barn, although used on the entire farm. — Pierce v. Eddy, 152 Mass. 594. Mass. 28 New England Town Law. FoTirtli. Personal property belonging to persons under guardianship shall be assessed to the guardian in the city or town of which the ward is an inhabitant unless the ward resides and has his home without the commonwealth, in which case it shall be taxed to the guardian in the city or town of which he is an inhabitant. Ihid., cl. 4. A person who is taxed in a city of which he is an inhabitant as guardian of a minor cannot recover back a tax assessed on the property held by him as trustee of two others, though they were of age and themselves taxable on the property. His only remedy is by application for abatement. — Bourne v. Boston, 2 Gray, 494. A minor changed his domicile by residing for two consecutive years in W. with no intention on the part of 'his guardian that he should return to N., his domicile of origin, h eld, that his property was taxable in W. — Kirhland V. Whately, 4 Allen, 462. Personal property held in trust by executors, administrators, or trustees, is assessed to them where the beneficiary resides, if within the state. — 'Northampton v. County Commissioners, 145 Mass. Ill; Jloadley v. County , Commissioners, 105 Mass. 528. Fifth. Personal property held in trust by an executor, administrator or trustee, the income of which is payable to another person, shall be assessed to the executor, administrator or trustee in the city or town, in which such other person resides, if within the commonwealth; and if he resides out of the commonwealth it shall be assessed in the place where the executor, administrator or trustee resides; and if there are two or more executors, administrators or trustees residing in different places, the property shall be assessed to them in equal portions in such places, and the tax thereon shall be paid out of said income. If the executor, administrator or trustee is not an inhabitant of the common- wealth, it shall be assessed to the i)erson to whom the income is payable, in the place where he resides, if it is not legally taxed to an executor, administrator or trustee under a testamentary trust in any other state. Ihid., cl. 5. Property held in trust for the car trust, which is a partnership and is to be considered as a person to whom the income is payable, falls within the meaning of this clause. — Richer v. American Loan & Trust Co., 140 Mass. 349. The provision of the statute in respect to the assessment of a tax to the person to whom the income is payable in the place where he resides, applies to a case where the trust was created by the will of a testator who lived and died in another state, and the will was proved and allowed there, and was never proved here. — Bunt v. Perry, 165 Mass. 287. Sixth. Personal property placed in the hands of a corporation or individual as an accumulating fund for the future benefit of heirs or other persons shall be assessed to such heirs or persons, if within the commonwealth, otherwise to the person so placing it, or his executors or administrators, until a trustee is appointed to take charge of such property or of the income thereof. Ihid., cl. 6. A fund bequeathed to trustees in trust to pay the yearly income to bene- ficiaries, at the discretion of the trustees, and at the end of twenty years, the whole fund with the accumulations, is' taxable to the heirs-at-law where they reside, if within this state. — Hathaway v. Fish, 13 Allen, 267. Assessors of Taxes. Mass. 29 A trustee under a will cannot maintain a bill in equity against two towns, to determine in which he is liable to be taxed. — Macy v. 'Nantucket, 121 Mass. 351; Freetown v. Fish, 123 Mass. 357. An accumulating fund in the hands of a trustee, where part of the bene- ficiaries under the trust are residents, and part of them non-residents of this state, is taxable to the trustee in the place of his residence to the extent only of the portion in his hands belonging to beneficiaries who are non-resi- dents; but if the trustee is taxed for the whole fund, and fails to apply for an abatement, he is liable for the entire tax. — Davis v. Macy, 124 Mass. 193. An accumulating fund held in trust for the future benefit of an incor- porated educational institution is exempt from taxation. — Williston Sem- inary V. County Commissioners, 147 Mass. 427. Shares of a domestic corporation purchased by it and held for its own benefit by a trustee residing in a city in this commonwealth are not taxable either to the corporation or the trustee. Keviews the cases. — Worcester v. Board of Appeal, 184 Mass. 460. Seventh. Personal property of deceased persons shall be assessed in the city or town in which the deceased last dwelt. Before the appoint- ment of an executor or administrator it shall be assessed in general terms to the estate of the deceased, and the executor or administrator subsequently appointed shall be liable for the tax so assessed as though assessed to him. After such appointment it shall be assessed to such executor or administrator for three years or until it has been distributed and notice of such distribution has been given to the assessors stating the name and residence of the several parties interested in the estate who are inhabitants of the commonwealth and the amount paid to each. After three years from the date of such appointment it shall be assessed according to the provisions of clause five of this section. Itid., cl. 7. A tax cannot be legally assessed against a person after his decease; but the assessment should be upon his estate in the hands of his heir, administrator, or whoever else may be in possession of the same. — Cook v. Lelamd, 5 Pick. 236. In a case where A. S. was appointed special administrator of an estate before the probate of the will in which he was named as executor, a tax to him for the estate in his hands was upheld. — Smith v. 'Northampton Bank, 4 Cush. 1. The personal estate of a deceased person is taxable in the town where he last dwelt and is not taxable in any other town. — Eardy v. Yarmouth, 6 Allen, 277. A collector cannot maintain an action against an administrator of the estate of a deceased person for a tax assessed to the estate of the deceased after the date of the administrator's appointment. — Wood v. Torrey, 97 Mass. 321. No tax can be assessed to an administrator after the estate of his intestate has been distributed among the parties interested and the assessors are notified thereof. — Carleton v. Ashlurnham, 102 Mass. 348. A tax assessed upon the personalty of a deceased person to his executor is the debt of the latter, and the collector may bring an action against him to recover it more than two years from the time of his giving bond. — Dallinger V. Davis, 149 Mass. 62. An executor who falls to give notice to the assessors of the distribution of the estate and the names of the persons interested therein as required by law, until the November following, is liable for the tax assessed to him. — "Vaughan v. Street Commissioners, 154 Mass. 143. In a ease where the executors filed a list with the assessors after distribu- tion of the estate, no assessment having been previously made, their petition Mass. 30 New England Town Law. for an abatement of the taxes was upheld.— Batohelder v. Cambridge, 176 Mass. 384. . u ^i, ^i j- The statute requires a notice to be given in every case whether the dis- tributees are inhabitants of the commonwealth or not. In case they are such inhabitants, the further requirement applies.— WAite v. Mott, 182 Mass. 19o. Eighth. Personal property taxable as such, held in trust by assignees under the insolvent law or Uitider any bankrupt law or any voluntary assignment for the benefit of creditors, shall be assessed to such as- signees in the place where the insolvent, bankrupt or assignor had his principal place of business, if any; otherwise in the place of his residence. Ninth. Personal property of joint owners or tenants in common, other than partners, shall be assessed to such owners according to their re- spective interests, in the cities or towns in which they respectively reside. Ihid., els. 8, 9. Property Mortgaged or Pledged. — Personal property mortgaged or pledged shall for the purpose of taxation be deemed the property of the party in possession thereof on the first day of May and money deposited with a safe deposit, loan and trust company which can be withdrawn on demand or upon not more than ten days' notice shall be deemed to be money in possession of the person to whom it is payable. C. 12, S. 26. A bank cannot be taxed for railroad stock pledged to it as collateral se- curity. — Waltham Bank v. Waltham, 10 Met. 334. Bonds of the commonwealth and of the city of Albany held to be public stocks and taxable to the owner. — Hall v. County Commissioners, 10 Allen, 100. Personalty, Information as to. — When a person who is liable to be taxed for personal property changes his domicile, the assessors of the city or town to which he has removed shall forthwith require of the assessors of the city or town in which he was last taxed a written statement of any facts which will assist in determining the value of his personal estate, and also the amount for which he was last assessed therein, which in- formation shall be furnished by said assessors. When the assessors of a town have received notice from the assessors of another city or town of the amount for which a person, who had been an inhabitant thereof, was last taxed on personal property, a statement of such amount shall be filed in the office of the assessors requiring such information and shall be open to public inspection ; and he shall not be assessed upon any less amount of personal estate than that for which he was last assessed, tmtil he has brought in a list of his personal estate. Hid., S. 92. Polls Assessable.— A poll-tax of two dollars shall be assessed on every male inhabitant of the commonwealth above the age of twenty years, whether a citizen of the United States or an alien. Ihid., S. 1. The polls of aliens may be ratable polls when made liable by the legislature to be rated to public taxes. — Opinion of Justices, 7 Mass. 523. Exemption from payment of a poll-tax of males over seventy years of age did not carry exemption from other taxation. — Opinion of Justices, 5 Met. 594. "^cxO&Jia&Ullb CTF XAAJiy. Mass. 31 List of Persons Liable. — The assessors, assistant assessors, or one or more of them, shall annually, in May or June, visit every building in their respective cities and tov?ns and, after diligent inquiry, shall make true lists containing, as nearly as they can ascertain, the name, age, occupation and residence, on the first day of May in the current year, and the residence on the first day of May in the preceding year, of every male person twenty years of age or upwards, residing in their respective cities and towns, liable to "Be assessed for a poll-tax; and shall inquire at the residences of the women voters whose names are contained in the list transmitted to them by the registrars under the provisions of section 44, whether such women voters are resident thereat, and shall thereupon make true lists of the women voters found by them. The assessors shall, upon the personal application of an assessed per- son for the correction of any error in their original lists, and whenever informed of any such error, make due investigation, and, upon proof thereof, correct the same on their books. They shall cause all applica- tions, certificates, and affidavits received by them under this section to be preserved for two years. C. 11, S. 15. Lists Furnished to Registrars. — The assessors shall from time to time, and before the fifteenth day of July in each year, transmit to the registrars of voters the lists made as provided in the preceding section, or certified copies thereof, and shall promptly transmit to the registrars and to the collector of taxes notice of every addition to and correction in the lists made by them. Every assessor, assistant assessor, and col- lector of taxes shall furnish all information in his possession necessary to aid the registrars in the performance of their duties. Hid., S. 16. The poll-tax of minors employed by a manufacturing corporation and re- ceiving salaries cannot legally be assessed to the corporation. — Glass Com- pany V. Boston, 4 Met. 181. If a minor leaves his domicile of origin with his guardian^s consent and lives for two consecutive years exclusively in another town with no definite intent on the part of the guardian to cause him to return, he acquires a new domicile in the latter place and his property should be taxed there. — Kirk- land V. Whately, i Allen, 462. A change of domicile involves both the intention to remove from one place to another and some act looking towards a change of residence with no pur- pose to return at a definite time. — Harvard College v. Gore, 5 Pick. 370; Thorndike v. Boston, 1 Met. 242; Kilhurn v. Bennett, 3 Met. 201; Mead v. Boxborough, 11 Cush. 362; Calot v. Boston, 12 Cush. 52; Otis v. Boston, 12 Cush 44- Bulkley v. Williamstoicn, 3 Gray, 493; Holmes v. Greene, 7 Gray, 301; Briggs v. Rochester, 16 Gray, 337; Whitney v. Sherhorn, 12 Allen, 111; Cotton V. LongmeadoiD, lUd. 598; Borland v. Boston, 132 Mass. 89; Barron V. Boston, 187 Mass. 168. The Statute 1864, c. 172, imposes a penalty on any one who shall escape taxation by wilfully and designedly changing or concealmg his residence, or by any act with the intent so to escape." It does not deprive any man of the liberty to reside where he pleases.— Draper v. Hatfield, 124 Mass. 53; Thayer v. Boston, Wd. 132; Lyman v. Fiske, 17 Pick. 231. , . .,, Declarations of intention to change one's domicile are not admissible, ex- cept when the acts of which thev form a part are competent.— Wrtjrfct v. Boston, 126 Mass. 164, and cases there cited; Weld v. Boston, Ilid. 166. Mass. 32 New England Town IjAW. An additional tax upon property discovered by the assessors to have been omitted from the last annual assessment is properly assessed to the owner of the property on the first day of May, although he has died between that day and the date of the addition, and not to his executor. The addition is not to be regarded as a new assessment. — Noyes y. Hale, 137 Mass. 271. Where Assessed.— The poll-tax shall be assessed upon each person liable thereto in the city or town of which he is an inhabitant on the first day of May in each year, except in cases otherwise provided for by law. The poll-tax of minors liable to taxation shall be assessed to, and in the place of the residence of, the parents, masters, or guardians having control of the persons of such minors; but if a minor has no parent, master, or guardian within the commonwealth, he shall be per- sonally taxed for his poll, as if he were of full. age. The poll-tax of every other person under guardianship shall be assessed to his guardian in the place where the guardian is taxed for his own poll. C. 12, S. 13. A person liable to a poll-tax, who is in a town on the first day of May, and who, when inquired of by the assessors thereof, refuses to state his legal residence, shall for the purpose of taxation be deemed an inhabitant of such place. If he designates another place as his legal residence, said assessors shall notify the assessors of such other place, who shall there- upon tax him as an inhabitant thereof; but he shall not be exempt from the payment of a tax legally assessed upon him in his legal dom- icile. Ihid., S. 14. Property, Real and Personal.— All property real and personal situ- ated within the commonwealth, and all personal property of the in- habitants of the commonwealth wherever situated, unless expressly ex- empted by law, shall be subject to taxation. 0. 12, S. 2. A railroad corporation, whose right of way was exempt from taxation, was held not taxable on buildings and structures erected upon it. — Worces- ter V. Western R. R. Corpn., 4 Met. 564. Property of deceased persons, in process of administration and in the hands of executors and administrators, is not exempt from taxation. — Smith V. Northampton Bank, 4 Cush. 12. Land purchased or taken by a city for the purpose of obtaining a water supply, and used for that only, is not liable to taxation. — Wayland v. County Commissioners, 4 Gray, 500. The fact that an owner of personal property liable to taxation is a citizen and an inhabitant of another state, where he is liable for taxes on his per- sonal property, does not exempt him from taxation here. — Leonard V. New Bedford, 16 Gray, 293. The personal estate of an unmarried woman is liable to taxation in this commonwealth, although by the constitution she is not allowed to vote for the officers by whom the tax is assessed. — Wheeler v. Wall, 6 Allen, 559. Intoxicating liquors, not kept for illegal sale, are subject to taxation. — Duniar v. Boston, 101 Mass. 317. Land damages do not constitute a debt liable to be included in the land- holder's ratable estate until they have become fixed and receivable. — Lowell V. Street Commissioners, 106 Mass. 543. Real Estate of Deceased Person.— The undivided real estate of a deceased person may be assessed to his heirs or devisees, without desig- nating any of them by name, until they have given notice to the assess- -asajiasujis uf xaxjjjs. Mass. 33 ors of the division of the estate and of the names of the several heirs or devisees; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof. The real estate of a person deceased, the right or title to which is doubtful or unascertained by reason of litigation concerning the will of the deceased or the validity thereof, may be assessed in general terms to his estate, and said tax shall constitute a lien upon the land so as- sessed and may be enforced by sale of the same or a part thereof, as provided for enforcing other liens for taxes on real estate. Ihid., SS. 21, 22. A tax assessed to a deceased person is illegal and void. — Sawyer v. Mackie, 149 Mass. 270. When a will devising real estate was duly probated and allowed, it ap- peared of record that the real estate had become vested in devisees, and the taxes thereon could not be properly assessed to the heirs of the testator. — Tobin V. Oillespie, 152 Mass. 221. Real estate, in general. — Eeal estate for the purpose of taxation shall include not only all land within the commonwealth but also all buildings and other things erected on or affixed to the same. Ihid., S. 3. Water power for mill purposes not used is not a distinct subject of taxation. It had been annexed to the mills, went to enhance their value, and could only be taxed with them, and in W. where the mills were situated. — Boston Manu- facturing Co. V. Newton, 22 Pick. 22. Entry of a building held to be tortious where a sale for taxes had been wrongfully made under an assessment of the building as the real estate of a nonresident and sale by the collector as personal property. — Flanders v. Cross, 10 Cush. 514. A building held exempt from taxation standing on exempted land and not described by the assessors as required by law. — Mass. General Bospital v. Somerville, 101 Mass. 328. Land covered by water in a reservoir should be valued for taxation sepa- rately from the water power. — Pingree v. County Commissioners, 102 Mass. 76. Statute of 1872, c. 306, as to the mode of assessment of reservoirs and lands under the same^ held unconstitutional and void. — Cheshire v. County Commissioners, 118 Mass. 386. A right to flow land is an easement and not an estate liable to taxation independently. — Fall River v. County Commissioners, 125 Mass. 567. A building resting on timbers upon the top of the ground was held taxable as real estate, although by the terms of a lease under which it was held it was removable by the lessee after full payment of rent and taxes at the ex- piration of the lease. — MilUgan v. Drury, 130 Mass. 428. A dam and sluice-way are " things erected on or afiBxed to the land," and subject to taxation. — Flax Pond Water Co. v. hyrm, 147 Mass. 33. County property is exempt from taxation only when actually appropriated to public uses. Real estate belonging to a county let for private purposes and a source of income to the county is liable to taxation by the city within which it is situated. — Essex County v. Salem, 153 Mass. 141. Divided after Assessment.— If real estate is divided by sale, mortgage, ■upon a petition for partition or otherwise after a tax has been assessed thereon and such division has been duly recorded in the registry of deeds, the assessors at any time before said real estate has been sold 3 Mass. 34 New England Town Law. for payment of taxes, upon the written request of tlie owner or mort- gagee of any portion thereof, shall apportion said tax and the costs and interest accrued thereon upon the several parcels thereof, in proportion to the value of each. C. 13, S. 88. Assessors shall send notice of the request for such apportionment and of the time appointed therefor, by mail, to every person interested in said real estate whose address is known to them. Ihid., S. 89. Real Estate; Mortgages. — Taxes on real estate shall be assessed, in the city or town in which the estate lies, to the person who is either the owner or in possession thereof on the first day of May, and the person appearing of record as owner on the first day of May, even though de- ceased, shall be held to be the true owner thereof. Except as provided in the three following sections, mortgagors of real estate shall for the purpose of taxation be deemed the owners until the mortgagee takes possession, after which the mortgagee shall be deemed the owner. liid., S. 15. The real estate of a bank, including its banking-house, is taxable in the town where such estate lies. — Fremont Bdnh v. Boston, 1 Cush. 142. A misnomer in an assessment sought to be corrected by erasure and inser- tion of another name, and other irregularities, rendered a tax sale void, as against a tenant long in possession of the land sold. — Sargeant v. Bean, 7 Gray, 125. Error in the assessment of personal estate with real estate and machinery of a manufacturing corporation. — Bunnell Manfg. Go. v. Pawtucket, 7 Gray, 277. A city is not estopped to deny the validity of the acts of its assessors and collector, who are public officers and not its private agents. The statutes relating to the levy and collection of taxes do not apply to city property. — • Rossire v. Boston, 4 Allen, 57. Land is taxable to the person having the legal estate therein, although he is a mere trustee without power of control or management. — Miner v. Pingree, 110 Mass. 47. If the assessors know who is in possession of real estate they cannot legally assess it to "an owner unknown;" nor if they know or have means of knowing in whom the record title is. — Oakham v. Hall, 112 Mass. 535. A lessee having covenanted to pay all taxes on leased premises could not recover back from the lessor a proportionate part of a year's taxes paid, although the lease was terminated by the destruction of the premises by fire before the end of the year. — Wood v. Bogle, 115 Mass. 32. No title passes by a collector's deed where the tax was wrongfully assessed to a former owner of the land. — Desmond v. Bahhitt, 117 Mass. 233. A reassessment held invalid because made to original owners after their title had been extinguished by foreclosure sale. — Davis v. Boston 129 Mass. 378. The owner of land dying left a widow and an heir-at-law. Dower was not assigned to the widow, who, acting as agent of the heir-at-law, let the land to a tenant. While the tenant was in sole possession a tax was assessed on the land to the widow. Held, that the widow was not in possession and the assessment was invalid. — Lynde v. Brown, 143 Mass. 337. Owners of real estate, including trustees holding the legal title, properly taxed for it are personally liable for the tax, and are not discharged by a subsequent taking thereof under the right of eminent domain. The only remedy against a tax, when part of it is legal, is by application for an abate- ment. — Richardson v. Boston, 148 Mass. 508. If a husband and wife with their children live together on the wife's real estate the presumption is that the husband is in possession as the head of the iissEssoEs OF TAXES. Mass. 35 family and as her licensee. The taxes are properly assessed to him. — South- worth V. Edmonds, 152 Mass. 203. A life tenant may be taxed as the owner of land. — Bates V. Sharon, 175 Mass. 293. Value of Equity to Mortgagor.— If any person has an interest in real estate, not exempt from taxation under section 5, as holder of a duly recorded mortgage given to secure the payment of a fixed and certain sum of money, the amount of his interest as mortgagee shall be assessed as real estate in the place where the land lies ; and the mortgagor shall be assessed only for the value of such real estate after deducting the assessed value of the interest therein of such mortgagee. If such estate is situated in two or more places, the amount of the mortgagee's interest to be assessed in each place shall be proportioned to the assessed value of the mortgaged real estate in the respective places, deducting there- from the taxable amount of prior mortgages, if any, thereon. Ihid., S. 16. In determining the basis upon which to levy the annual excise on the franchise of an insurance corporation, the tax commissioner should deduct from the aggregate value of the shares of the corporation the value of the mortgages of real estate held by it and subject to local taxation. — Firemen's Fire Ins. Co. v. Commonwealth, 137 Mass. 80. Bonds of a corporation secured by a mortgage of its land executed to and held by a trustee for the bondholders are not taxable as personal property to the individual owners. The trustee pays the tax assessed upon the whole value of the land equal to the amount of the bonds outstanding. — Knight v. Boston, 159 Mass. 551. Mortgage Recitals, if Conclusive.— If the holder of such mortgage fails to file in the assessors' ofiice a statement under oath of all his estate liable to taxation under the preceding section, including a state- ment of the full amount remaining unpaid upon such mortgage and of his interest therein, the amount stated in the mortgage shall be con- clusive as to the extent of such interest; but his interest in such real estate shall not be assessed at a greater sum than the fair cash valua- tion of the land and the structures thereon or affixed thereto; and the amount of a mortgage interest in an estate which has been divided after the creation of such mortgage need not be apportioned upon the several parts of such estate, except as provided in sections 88 to 90 inclusive. Hid., S. 17. Mortgagors and Mortgagees Joint Owners. — Mortgagors and mort- gagees referred to in the two preceding sections shall for the purpose of taxation be deemed joint owners until the mortgagee takes possession; and until such possession is taken by a first mortgagee, an assessor or the collector of taxes, upon application, shall give to any such mortgagee or mortgagor a tax-bill showing the whole tax on the mortgaged estate, and the amount included in the valuation thereof as the interest of each' mortgagee and of the mortgagor respectively. If the first mortgagee is in possession, he shall be deemed sole owner; and any other mortgagee in possession shall be deemed joint owner with prior mortgagees. Ihid., S. 18. Mass. 36 JSTew England Town Law. Reassessment. — Every tax except a poll-tax, which is invalid by reason of any error or irregularity in the assessment and which has not been paid, or which has been recovered back, may be re-assessed by the assessors for the time being, to the just amount to which, and upon the estate or to the person to whom, it ought at first to have been assessed, whether such person has continued an inhabitant of the same city or town or not. An alienation of the real estate assessed shall not, subject to the provisions relative to a lien contained in section 35 of chapter 13, defeat a re-assessment, if made within two years after the tax first assessed was committed to the collector. C 12, SS. 86, 87; C. 13, S. 72. In correction of an error in the assessment of a joint tax on two parcels of land of different owners, the re-assessment should fix the value of the land belonging to each and the amount taxable to each separately. Such re- assessment should be formally made and entered upon the assessors' list and thus recommitted to the collector. — Jennings v. Collins, 99 Mass. 32. When the original assessment of a tax is valid, its re-assessment is void. — Oakham v. Hall, 112 Mass. 535. Where, on the assessors' tax-book the original entry was made to three persons together, amd on the same book a later entry of a vote of the assessors for re-assessment and separate entries were made of the amount of property and of tax to each, it was held that a re-assessment was made. — Hunt V. Perry, 165 Mass. 292. Special conditions under which re-assessments were made. — Hubbard V. Garfield, 102 Mass. 72 ; Davis v. Boston, 129 Mass. 377. Responsibility, Limit. — Assessors shall not be responsible for the as- sessment of a tax assessed by them in pursuance of a vote for that pur- pose, certified to them by the clerk or other proper officer of a city, town, or fire district, except for the want of integrity and fidelity on their own part. C. 12, S. 98. Where the assessors of a religious society assess a tax on a person who is not a member, they are liable to an action of trespass. — Gage v. Currier, i Pick. 399 ; Inglee v. Bosworth, 5 Pick. 498. The assessors of a town are not responsible to an inhabitant for any un- intentional error committed by them in the assessment of a tax. The injured party has his remedy against the town. — Ingraham v. Daggett, 5 Pick. 451. An action does not lie against assessors by one who is liable to taxation for an omission to tax him, whereby he loses his right to vote at an election, unless it appears that the act was done maliciously and purposely — Griffin v Rising, 11 Met. 339. r r j n ■ Assessors are liable for assessing and issuing a warrant for the collection of a school tax, if the school district was not legally established. The burden is on them to show that the district was legally established. — Dickinson v. Billings, 4 Gray, 42. The legal existence of a school district having been shown, and the tax hav- ing been duly voted and certified to the assessors by the clerk, it was held that an action of tort could not be maintained against them for issuing a warrant for collection of the tax. — Howard v. Stevens, 3 Allen, 410- Judd V. Thompson, 125 Mass. 553. ' Adding an unpaid highway tax to an assessment after the next year, when it should have been added, renders the assessors liable to a person whose property was taken by the collector on a warrant for its collection. Eames V. Johnson, 4 Allen, 382. ^ssKssoEs OF -LAXEs. Mass. 37 They are not liable for assessing erroneously a tax on a person not an in- habitant of the town. — Durant v. Eaton, 98 Mass. 469; Baker v. Allen, 21 Pick. 382; Alger v. Easton, 119 Mass. 77. Sewer Assessments, Apportionment. — In towns which accept the provisions of this section or have accepted corresponding provisions of earlier laws, owners of land upon which assessments for sewers have heen made may have an apportionment of such assessments under conditions prescribed in the statute. O. 49, SS. 14, 15. The assessors are required to divide such assessments in cases where lands are affected upon which there are mortgages upon request in writing of the owner in fee of such land in the manner and with the effect specified in the statute. Ihid., SS. 16-19. Street Railways, Excise Tax. — On or before the first day of November, annually, the assessors of every city and town in which a street railway is operated, including a company whose lines are located partly within and partly without the limits of the commonwealth, whether chartered or organized under the laws of this commonwealth or elsewhere, shall assess on each company described in the preceding section operating a railway therein an excise tax of an amount equal to such proportion of the percentages specified in the statute of the gross receipts of such company as the length of tracks operated by it in public ways of such town bears to the total length of tracks operated by it in public ways. The excise tax provided by this section shall be in addition to the taxes now provided by law. Prior to the fifteenth day of November in each year the assessors of every city and town shall notify the collector of taxes thereof of the amount of excise tax assessed therein under the provisions of section 44. C. 14, SS. 44, 46. The assessors in computing the annual gross receipts of a street railway company must include all tracks operated by the company on private lands outside the limits of a public highway, as well as those on public ways. — Greenfield, etc., St. Railway v. Greenfield, 187 Mass. 352. Returns by. — A street railway company, including a company whose lines are located partly within and partly without the limits of the commonwealth, whether chartered or organized under the laws of this commonwealth or elsewhere, shall annually, on or before the fifteenth day of October, make and file in the office of the board of assessors of every town in which any part of the railway operated by it is situated a return signed and sworn to by its president and treasurer stating the length of track operated by it in public ways in such town and also the total length of track operated by it in public ways, determined as pro- vided in section 37, and also the amount of its gross receipts during the year ending on the preceding thirtieth day of September, including therein all amounts received by it from the operation of its railway, but excluding income derived from sale of power, rental of tracks or other sources. C. 14, S. 43. Mass. 38 New England Town Law. State, County and Town Taxes.— The assessors shall assess, accord- ing to the provisions of this chapter, state taxes for which they receive such warrants, county taxes duly certified to them, city or town taxes voted by their respective cities or towns, and all taxes duly voted and certified by fire and other districts therein. C. 12, S. 35. The inhabitant of a school district on the first of May, but removing before a vote was passed by the district to raise money to erect or repair a school- house, was held not liable for a tax under such vote. — Savary v. School Dis- trict, 12 Met. 178. The entry of the name and amount of a poll-tax on the assessors books without their knowledge or consent does not constitute a legal assessment, and the town is not estopped to deny the same. — Plymouth V. Wareham, 126 Mass. 473. State Treasurer's Warrants.— When a state tax is to be assessed, the treasurer and receiver general shall send his warrants for the assessment thereof by mail to the assessors of the several cities and towns. Ihid., S. 34. Valuation for Assessment. — The assessors of each town shall at the time appointed therefor make a fair cash valuation of all the estate, real and personal, subject to taxation therein. Ihid., S. 51. The just proportion intended by existing statutes is attained by assessing property of dififerent persons at a uniform rate upon its fair cash valuation. — Lowell V. County Commissioners, 152 Mass. 375. In valuing the real property of a manufacturing corporation for taxation it is erroneous to value the land as if the buildings were removed from it and then to value the buildings as if they were to remain upon it, if the sum of the values thus obtained is greater than the fair cash value of both taken together. — Fremont & S. Mills v. Lowell, 163 Mass. 283. State, County and Town Taxes in Same Assessment. — The assessors may include state, county, and town taxes, or any two of them, in the same assessment; Ihid., S. 52. Trust Property; Separate Assessment of.— Upon request in writing made within the time specified for the bringing in of lists, under the provisions of section 41 and stating the names, domiciles, and propor- tionate shares of wards, cestuis que trustent, heirs, or other persons, the assessors shall make separate assessments so as to distinguish how much of the personal property held for such persons is assessed in respect to each. C. 12, S. 24. An accumulating fund in the hands of a trustee, where part of the bene- ficiaries under the trust are residents and part of them non-residents of this state, is taxable to the trustee in the place of his residence, to the extent of the portion in his hands belonging to the non-residents. — Davis v. Macy, 124 Mass. 193; Northampton v. County Commissioners, 145 Mass. Ill- Hunt v Perry, 165 Mass. 292. ' ' VaIuation=Books, Copies to Secretary of Commonwealth. The as- sessors of towns, shall, on or before the first day of October in the year nineteen hundred and four and in every third year thereafter, deposit in the office of the secretary of the commonwealth, in books to he by him Assessors of Taxes. Mass. 39 provided for the purpose, a copy of the assessor's valuation-books of those years, to be by them certified under oath. Said assessors shall also, annually, on or before the first day of October, in like manner deposit an attested copy of the table of aggregates required by the provisions of section 60. C. 12, S. 61. Valuations Every Ten Years.— There shall be a valuation of estates, taken anew once in every ten years at least, and as much oftener as the general court shall order. State Cons., Pt. II, S. 1, Art. IV. Lists, Oatli to. — The assessors, or other persons authorized to assess the taxes in a city or town, shall, at the end of said valuation list, subscribe and take the oath given in the statute. C. 13, S. 65. List, in Books, in OfBce.— The assessors shall make, upon the books furnished under the provisions of section 58, a list of the valuation and the assessment thereon. Ihid., S. 56. Where the assessors' lists of valuations did not exhibit in distinct columns the "true value of real estate" and the "reduced value" as required by statute, but contained a column of the " value," it was held that the irregu- larity did not render the valuation and assessment void. — Torrey v. Mill- bury, 21 Pick. 64. " Defects in the warrant or tax-list might be a good excuse for not executing the warrant. But to say that a collector who has collected the money without objection by the tax-payers is not liable to account therefor would be as contrary to law as to justice." Shaw, C. J.^ in Sandwich v. Fish, 2 Gray, 298. A valuation list held good, although it contained no specification of par- ticulars under the several classes of property, but only a general estimate of the value of each class, where the tax-payer did not furnish to the assessors a list of his property. — Toley v. Wareham, 2 Allen, 594. The requirement to deposit a copy of the list of valuation and assessment with their chairman appears to be directory merely, as to the person with whom it is to be left. — Westhampton v. Searle, 127 Mass. 505. Warrant to the Collector. — The assessors shall, within a reasonable time, commit the tax-list, with their warrant, to the collector of taxes; or, if no collector has been chosen, to a constable, or, if there is no con- stable, to the sheriff or his deputy for collection; but the assessors of a town shall not commit a tax-list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law. Ihid., S. 67. Under Eev. Stats., c. 15, §§ 33, 78, it was held that a constable duly chosen and sworn was qualified to act as collector of taxes without any further oath, another person duly chosen collector not having accepted the oflSce. — Baj^s V. Drahe, 6 Gray, 387. The two years at the expiration of which the lien is lost begin to run when the tax is first committed to the collector. — Bussell v. Deshon, 124 Mass. 342. A person irregularly appointed collector of taxes was not de jure an officer of the town, and could not collect compensation for services rendered. — Phelon V. Granville, 140 Mass. 389. Watch Districts, how Assessed.— The clerk shall certify to the as- sessors of the town all sums of money voted to be raised, which shall Mass. 40 IsFew England Toww Law. be assessed and collected by the officers of the town in the same manner as town taxes are assessed and collected and shall be paid over to the treasurer, who shall hold them subject to the order of the prudential committee. The assessors, treasurer, and collector of a town in which such district is organized shall have the powers and perform the duties, with reference to the assessment, collection, and abatement of said taxes, which they have and perform in the assessment, collection, and abatement of town taxes; but the sums so voted shall be assessed upon the property, real and personal, located within such district. C. 31, S. 16. Stocks owned within a fire district were properly assessed. They have no locality except where the owner lives and has his domicile. — Dwight v. Fire District, 11 Met. 374. AUCTIONEERS. See " Selectmen." Auditor. — One or more auditors are chosen annually at the annual town meeting by ballot, and are not allowed to hold any other town office. An auditor is required to take an oiBcial oath before entering upon the performance of his duties. C. 11, SS. 334, 343, 347. Duties. — They are required to examine the books and accounts of all town officers and committees who are entrusted with the receipt, custody, or expenditure of money, and all original bills and vouchers on which money has been paid or may be paid from the town treasury. They have free access to such books, accounts, bills, and vouchers, as often as once a month, for the purpose of examination, and shall examine the same at least once in each year, and annually report in writing the re- sults of their examination. C. 25, S. 79 ; 0. 13, S. 6. Vacancy.— If the office of an auditor is vacant, the remaining auditors, if any, may perform the duties thereof and may appoint a person to aid them. If there is no remaining auditor, the selectmen shall appoint one to serve until another is chosen and qualified. C. 11, S. 360. CAUCUSES AND PRIMARIES. No body of voters is recognized by law in Massachusetts as a political party which did not poll at least three per cent of the entire vote cast at a preceding annual election for governor. The term "municipal party " applies to a party other than a political party which at the pre- ceding city or town election polled for mayor or a selectman at least three per cent of the entire vote cast in the city or town for that office and is used only with reference to caucuses for the nomination of city or town officers. Joint Caucuses or Primaries.— By a recent act of the legislature (C. 454, Acts of 1903), as amended by 0. 386, Acts of 1905, the methods prescribed in the general law governing the nomination of candidates Caucuses and Peimaeies. Mass. 41 by party caucuses have undergone some radical changes. Lack of space forbids the giving in detail of all the provisions of the act, but the sub- stance of it may be stated. Under the general law the door is left open for the commission of certain frauds which the new enactment seeks to prevent: The new act requires a person who seeks to vote at a primary to declare as he offers to vote which party ballot he desires, and as he receives the ballot his selection is checked on the voting-list used by the ballot-clerk, and such list is returned to the town clerk of the town for preservation during the succeeding year. A copy of the party entries on such list is used at subsequent primaries for determining with what party the voter has been enrolled. The voter may change his enrollment by appearing in person before the town clerk and requesting in writing to have his en- rollment changed to another party; but such change does not take effect until the expiration of ninety days thereafter. No person having voted in the caucus of one political party is en- titled to vote or take part in the caucus of another within the ensuing twelve months, but no voter can be prevented from voting or taking part in any caucus, if he takes an oath before the presiding officer that he is a registered voter in the town and has the legal right to vote in the caucus; that he is a member of the political party holding the same; and intends to vote for its candidates at the election next ensu- ing; and that he has not taken part or voted in the caucus of any political party for twelve months last past. Times of Holding. — All caucuses of political parties except for special elections and for choice of delegates to political conventions which nominate candidates for the annual state election, and candidates to be voted for at such election, are held throughout the commonwealth on a day designated by the state committee of the party. Parapliernalia. — The ballot, ballot-boxes, voting-list, seals, and record- "books and other apparatus for each political and municipal party are provided and treated in accordance with the provisions of the general election law, except that the number of ballots is determined by the town clerk, and the ballots for each party are printed on paper of a different color from that on which those for any other party are printed. Officers. — The provisions of the election law relating to election offi- cers, voting-places for elections, election apparatus, and blanks, calling and conduct of elections, manner of voting, counting and recounting of votes, corrupt practices and penalties, apply to the primaries provided for by the new law. Any town may adopt the provisions of the act by a vote at any annual meeting upon a petition of five per cent of the voters registered at the time of the preceding annual meeting, filed on or before the last day for filing nomination papers. Acts of 1903, C. 454; Acts of 1905, C. 386. Mass. 42 New England Town Law. CITIZENS. See " Voters." CLERK. See "Town Clerk." COLLECTOR OF TAXES. Election.— The collector of taxes is chosen by ballot annually at the annual meeting of the town to serve one year. A town may vote to choose more than one such officer. If there is a failure at an election to choose a collector, or if the person chosen shall not accept such office, or if a vacancy shall occur, the town may at any legal meeting elect a person to the office. C. 11, SS. 334, 355. Exemption from Service. — No person shall be required to serve two terms successively in the same office ; and no person shall be required to accept the office of constable who has been a constable or collector of taxes in the town within the preceding seven years. Hid., S. 348. Vacancy, how Filled. — If the office of collector of taxes is vacant, or if the collector is unable to perform his duties, the selectmen may in writing appoint a collector pro tempore, who shall be sworn, give bond in like manner as the collector chosen by the town, and hold such office until another is chosen by the town and qualified, or the disability is re- moved. lUd., S. 359. The town treasurer may at any town meeting be appointed collector of taxes. lUd., S. 334. Bond. — The collector of taxes shall give bond to the town for the faithful performance of his duties, in a sum and with sureties approved by the selectmen. C. 25, S. 77. The tax-list shall not be committed to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law. Ihid., S. 67. Deputies give bond in such sum as the selectmen may prescribe. C. 13, S. 80. If the collector does not, within ten days after his election or ap- pointment, give bond, the selectmen may declare the office vacant and appoint another in his place. 0. 11, S. 359. A collector is liable for a breach of his bond in not paying over money collected by him, although the same is stolen from him without his fault. — Hancock v. Hasimard, 12 Cush. 112. A constable duly chosen and sworn is qualified to act as collector of taxes without any further oath, if another person duly chosen collector does not accept the office. — Hays v. Drake, 6 Gray, 387. A town may vest in officers lawfully chosen at a town meeting any special authority which is authorized by law necessary for the exercise of their official duties. — Sherman v. 2'orrey, 99 Mass. 472. UoLLECTOE OF Taxes. Mass. 43 A sale of land for non-payment of taxes is void after two years from the time when they were first committed to the collector. — Russell v. Deshon, 124 Mass. 342. A person not elected nor appointed collector according to law, notwith- standing he is sworn and gives bond and a warrant was issued to him by the assessors, cannot recover from the town for services rendered as collector he person en- titled thereto as determined by him, except that he shall retain one dollar lio be accounted for for the use of the city or town, and if the amount so paid is less than the purchaser was entitled to, the balance with interest at eight per cent per annum may after demand therefor be recovered by said purchaser against the person paying such amount, in an action of contract, if such action is commenced within three months after such payment to the collector. Hid., S. 61. Unredeemed Land, Sale of.— If no person redeems land taken or purchased by a town within the time prescribed by law, its collector for the time being, without any vote or other special authority shall, wi.hin two years after the time for redemption has expired, sell the same by public auction, first giving the notice required by the pro- CoLLECTOK OF Taxes. Mass. 53 Tisions of section 40 for sales for taxes; and if, from any cause, such sale shall not be made within two years, it shall be made by the col- lector when he deems best or at once upon the service upon him of a written demand of any person interested therein. The collector shall £tate in his notice of sale the smallest amount for which the sale will be made and shall, for the town, execute and deliver to the highest bidder therefor a quitclaim deed. He shall deduct from the proceeds of said sale the expense thereof, the amount named in the collector's deed or instrument of taking as due when the same was executed, all interest, charges, and subsequent taxes and assessments thereon. The balance shall be deposited with the town treasurer to be paid to the person entitled to the land, if demanded within five years; otherwise it shall inure to said town. Ibid., S. 67. Unimproved Land. — If unimproved and unoccupied land does not ex- ceed four thousand square feet in area, or is laid out in lots or parcels no one of which exceeds such area, and the taxes unpaid for any one year do not exceed fifty cents on such land, or on any such lot or parcel thereof, the collector may give notice of the sale by publication of an advertisement stating the name of the owner of record of each lot on the first day of May of the year of assessment, the tax due thereon and the number of such lot on a street, way, or plan, without further descrip- tion thereof. Ibid., S. 49. The collector may convey in one deed to the same purchaser or con- Tey to the city or town, any number of the lots so advertised and sold, and said deed shall state the name of said owner of record of each lot conveyed therein, on the first day of May of said year, the amount of the taxes and cost due for each lot, and the number on the street, way, or plan of each lot respectively and need contain no further description of the lot, owner, or amount due. The cost of advertisement shall be apportioned equally among all the lots specified in the advertisement; the cost of the sale shall be apportioned equally among all the lots sold, and the cost of the deed shall be apportioned equally among all the lots conveyed thereby. Hid., SS. 50, 51. Sewer Assessments, Collection. — Demand for the payment of sewer assessments or charges may be made in like manner as demands for the payment of taxes, and sales for the non-payment of such assessments or charges and all proceedings connected therewith shall be made upon the same notices thereof, and shall be otherwise conducted in the same manner as sales for non-payment of taxes; and all proceedings subsequent to such sales, relative to redemption, the purchase and holding of the land by the town, the interest to be paid in case of redemption, and otherwise, shall be the same as when land is sold for Mass. 54 New England Town Law. taxes. Said assessments and charges may also be collected by an action of contract in the name of the town. C. 49, S. 22. Prior to the enactment of this statute an action by a city or town on con- tract to recover assessments and charges for drains and sewers would not lie. — Boaciury v. Nickerson, 114 Mass. 545. Suit, Collection by. — If a tax remains unpaid for three months after it has been committed to the collector, he may maintain an action in his own name against the person assessed therefor in the same man- ner as for his own debt. C. 13, S. 32. The statute of limitations does not begin to run until three months have expired after the tax has been committed to the collector, as the collector has no right of action except that given him by the statute. — Harrington v. Glidden, 179 Mass. 486. Taking Land. — If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking the collector may take such land for the town, first giving three weeks' notice of his intention to exercise such power of taking; which notice may be served in the manner required by law for the service of subpoenas upon witnesses in civil cases or may be published, and shall conform to the requirements of section 38. He may also post a similar notice under the provisions of section 40. The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a sub- stantially accurate description of each parcel of land taken, the name of the person to whom the same was assessed, the amount of the tax thereon, and the incidental expenses and costs to the date of taking, and shall be recorded in the registry of deeds; and the title to the land so taken shall thereupon vest in the town subject to the right of re- demption. Ihid., SS. 53, 54. Trustee of Accumulating Fund.— If personal property in the posses-^ sion of a corporation or an individual as an accumulating fund for the future benefit of heirs or other persons has been duly assessed to them in accordance with clause 6 of section 23 of chapter 12, and they neglect, for one year after the tax has been committed to the collector,. to pay the same, the collector may maintain an action in his own name against the trustee therefor as for his own debt; and the amount paid by said trustee may be allowed in his account. Ibid., S. 34. Prior to the enactment of this statute a bill in equity could not be main- tained against trustees for a tax assessed under Gen. Stat., c. 11, § 12 cl. 6 to the heirs, although they were not personally liable. — Freetown v' Fish 124 Mass. 355. Warrant, Form.— The warrant shall specify the duties of the col- lector as prescribed by law in the collection of taxes, the times when, and the person to whom he shall pay them, shall be substantially in the form heretofore used and need not be under seal. C. 12 S. 69. The omis&ion in the warrant to the collector to direct him to sell distrained! goods within seven days did not affect its validity. — King v. Whitcomh 1 Met. .331. Constables. Mass. 55 An erroneous direction in the warrant, if not followed, does not render it invalid. — Barnard v. Graves. 13 Met. 85. An officer who serves a warrant directing hira to collect from a person a certain sum named due as his portion of a certain tax, " whereof said per- son has neglected to make payment and thereof is delinquent," is not liable in damages to the delinquent tax-payer on the ground that it did not appear on the face of the warrant that it was issued in the lawful exercise of a power conferred by law. — Sherman v. Torrey, 99 Mass. 472. It is not necessary that a warrant committed to a collector of taxes should in terms specifically direct the sale of real estate. — WestJiampton v. Searle, 127 Mass. 502. Where there was no informality in the proceedings under it, it was held that a warrant simply directing the collector to collect it " according to law " was valid. — Leominster v. Corumt, 139 Mass. 384. New Warrant. — If a warrant issued for the collection of taxes is lost or destroyed, the assessors may issue a new warrant therefor, which shall have the same force and effect as the original warrant. Hid., S. 70. Warrant of, Return. — Every collector of taxes, constable, sheriff, or deputy-sheriff, receiving a tax-list and warrant from the assessors, shall make a written return thereof with his tax-list and of his doings thereon at such times as the assessors shall in writing require. 0. 13, S. 2. Runs Throughout State. — If a tax assessed upon a person remains unpaid for fourteen days after demand therefor, the collector may issue his warrant to the sheriffs of the several counties, or their deputies, or to any constable or deputy-collector of taxes of the city or town for which he is the collector, directing them and each of them to distrain the property or take the body of the person assessed and to proceed as required of collectors in like cases. The warrant shall run throughout the commonwealth, and any officer to whom it is directed may serve it and apprehend the person in any county. Ihid., S. 31. The warrant of distress need not recite the facts which authorize the col- lector to issue it. — Cheever v. Merritt, 5 Allen, 563. CONSTABLES. Election or Appointment. — In Massachusetts, constables are chosen by ballot at the annual town meeting, to serve for one year; but the selectmen are authorized to appoint as many constables in addition to those electted by the town as, in their opinion, may be necessary. C. 11, S. 334; C. 25, S. 87. Exemptions. — No person shall be required to accept the office of constable who holds a commission as an officer of the United States or of the commonwealth, who is a member of the council, of the gen- eral court, a minister of the gospel, an engine man, a member of the fire department, or who has been a constable or collector of taxes in the town within the preceding seven years. C. 11, S. 348. Mass. 56 New England Town Law. Acceptance or Refusal of Election.— A person chosen constable at a town meeting shall, if present, forthwith declare his acceptance or refusal of his office. If he does not accept the office, the town shall, if official ballots are not used, elect another person to the office, and continue so to elect until some person accepts the office and is sworn. Ihid.. S. 357. Oath of Office.— Before entering upon the duties of his office, he is sworn to the faithful performance thereof. Hid., S. 347. Collector of Taxes.— The constable shall also be collector of taxes, unless another person is specially chosen or appointed as such. Ibid., S. 334. Vacancy, how Filled. — If there is a failure to elect or a vacancy occurs in the office of constable, the selectmen shall appoint in writing a person to fill such vacancy. Ihid., S. 361. Penalty for Failure to Accept Office. — Whoever having been chosen to the office of constable, able to perform the duties of the office and not exempt by law from holding the office, refuses to take the oath of office and to serve as constable shall forfeit twenty dollars. If he is present in town meeting and declares his refusal or neglects for seven days after being duly summoned, to take such oath or to pay such forfeiture, he shall be prosecuted therefor by the treasurer. C. 25, S. 97. Bond; Powers. — A constable who has given a bond to the town in the sum of not less than one thousand dollars, which has been duly ap- proved and filed as required by law may within his town serve any writ or other process in a personal action in which the damages claimed do not exceed two hundred dollars, in replevin in which the subject- matter is not above that sum and any writ or other process under the provisions of chapter 181 for the recovery of the possession of land. Ihid., S. 88. Any constable who has given such bond in a sum not less than three 'thousand dollars may within his town serve any such writ or process in which the damages laid do not exceed three hundred dollars and any process in replevin in which the subject-matter does not exceed that sum in value. Ihid., S. 89. Any person injured by a breach of the condition of such bond may at his own expense sue thereon in the name of the town. Ihid., S. 90. In a suit upon a recognizance taken under Stat. 1857, c. 141, § 10, the plaintiff cannot inquire into the regularity of the bond of a constable de facto, by whom the notice to him of the debtor's application to take the poor debtor's oath was served. — Elliott v. Willis, 1 Allen, 461. A constable has no authority by Rev. Stat., c. 15, to serve a writ of re- plevin except in a case where the sheriff or his deputy is a party to a suit in which the value of the property to be replevied does not exceed the sum of seventy dollars. — Conner v. Palmer, 13 Met. 302. The provisions of Stat. 1837, c. 94, § 2, that no constable shall be com- petent to serve civil process, until he shall have given bond to the city or Constables. Mass. 57 town for the faithful performance of his duties, applies to constables in office at the time of its passage. — Whitney v. Blwnchard, 2 Gray, 208. A constable's bond in Boston is properly made to the treasurer of the city. Attachment of goods belonging to another than the defendant is a breach of the bond.— Tracy v. Goodwin, 5 Allen, 409. The service of a writ duly commenced by a constable may be completed by him after tlie expiration of his term of office. — O'Brien v. Annis et al., 120 Mass. 143. The refusal of a constable to restore attached prpperty to the owner, upon the termination of the action in the latter's favor, is a breach of the con- dition of his official bond ; a judgment against him for the conversion of the property is conclusive upon him and his sureties in an action on the bond. — Dennie v. Smith, 129 Mass. 143. Notices in civil suits may often be served by interested parties ; but in the case before us the constable who served the notice was not an interested person, and his service is not vitiated because he was one of the board of health. — Commonwealth v. Alden, 143 Mass. 114. A constable cannot make a levy of an execution by sale of land where he has no jurisdiction in the towns where the statute requires notifications to be posted up. — Lcicis v. Norton, 159 Mass. 432. A bond given by a constable in a city other than Boston to the treasurer thereof is, if it was voluntarily executed and contains nothing in the con- dition contrary to law, a valid bond at common law. — Farr v. Rouillard, 172 Mass. 303. Section 114, Rev. Stat., c. 27, authorizes a, constable to serve process within his own town in any proper case where the subject-matter involved does not exceed three hundred dollars in 'value, and he caii lawfully act where the amount of the original judgment which was for more than three hundred dollars but has been reduced by payment to less than that before execution issued, and the execution was for less than three hundred dollars. — Dalton- Ingersoll Co. v. Hubhard, 174 Mass. 307. Duties. — Constables may also serve warrants and processes in crim- inal cases, although their town, parish, religious society, or district is a party interested. They shall have the powers of sheriff to require aid in the execution of their duties. They shall take due notice of- and prosecute all violations of the laws respecting the observance of the Lord's day, profane swearing, and gaming. They shall serve all war- rants and other processes directed to them by the selectmen of their town for notifying town meetings or for other purposes. C. 25, S. 91. Jurisdiction. — A constable in the execution of a warrant or writ directed to him, may convey prisoners and property in his custody under such process beyond the limits of the town, either to the justice who issued it or to the jail or house of correction of his county. Ibid., S. 92. If a warrant is issued against a person for an alleged crime com- mitted within any town, any constable thereof to whom the warrant is directed may apprehend him in any place in the commonwealth. Ihid., S. 93. Arrest Without Warrant. — They are authorized to arrest without a warrant any person whom they find in the act of illegally selling, trans- porting, distributing, or delivering intoxicating liquor, and to seize the liquor, vessels, and implements of sale in the possession of such person, and detain them until warrants can be procured against such person, Mass. 58 New England Town Law. and for the seizure of said liquor, vessels, and implements. They are required to enforce or cause to be enforced the penalties provided by law against every person who is guilty of violating any law relative to the sale of such liquor, if they can obtain reasonable proof of such violation. C. 100, S. 86. Courts, Service in. — The justice of each police and district court, except the East Boston district court, may designate a constable to attend the sessions thereof to preserve order and to serve such war- rants, mittimuses, precepts, orders, and processes as may be committed to him by said court. C. 160, S. 62. Dogs. — Under a warrant from the selectmen of a town a constable is required to kill or cause to be killed all dogs not licensed and collared according to law, and to return such warrant on or before the first day of October following to the chairman of the selectmen issuing the same, and state in his return the number of dogs killed, the names of the owners or keepers thereof, and whether all unlicensed dogs in his town have been killed, and the names of persons against whom com- plaints have been made, and whether complaints had been entered against all persons who have failed to comply with the law. 0. 102, SS. 143, 144, 158. Elections, Service at. — The board or officer in charge of the police force of each town shall detail a sufficient number of police officers or constables for each polling-place at every election therein to preserve or- der and to protect the election officers and supervisors from any inter- ference with their duties and to aid in enforcing the provisions of this chapter. C. 11, S. 221. Such officers shall arrest without a warrant any person detected in the act of violating the caucus or election laws. They shall prosecute any offender against such laws when any offense is reported to them by any election officer. Ihid., SS. 421, 224. Fishery Laws. — In common with the selectmen and the police offi- cers of towns constables are required to enforce the provisions of the law relating to smelts, trout, salmon, lobsters, tautogs, and other fish. Ihid., SS. 63, 71, 72, 77, 86, 87, 136. Intoxicating Liquors; Search Warrants.— Constables are required to execute search warrants issued by any competent authority, command- ing them to search premises in which it is alleged that intoxicating liquors are deposited, and to seize such liquor, the vessels in which it is contained, and all implements of sale and furniture used, or kept and provided to be used in the illegal keeping or sale of such liquor. C. 100, S. 72. Jurors; Venires. — Venires for jurors received by a constable from the sheriff of the county are served by him forthwith upon the select- men and town-clerk of his town. C. 176, SS. 10, 11. Constables. Mass. 59 A constable to whom a venire has been committed shall, four days at least before the time when the jurors are required to attend, summon each person who is drawn by reading to him the venire or by leaving at his place of abode a written notice of his having been drawn and of the time and place of the sitting of the court at which he is re- quired to attend, and shall make a return of the venire with his doings thereon to the clerk of the court before the sitting of the court by which it was issued. Ihid., S. 24. Keeper, Power to Appoint. — A constable holding personal property attached by him may appoint a keeper, and in such case, shall upon the written request of the defendant remove such property or the keeper without unreasonable delay. C. 167, S. 43. Power* in Another County.— A constable when engaged in the exe- cution of a warrant for the commitment of a person to a penal institu- tion which is not in his own county, shall have the same powers in any county through which he may pass as he would have in his own county in the performance of a similar duty. C. 220, S. 32. Service of Process. — It is their duty to serve all lawful processes issued by a court, judge, judicial officer, or county commissioners which are legally directed to them. C. 166, S. 6 ; C. 20, S. 23. Search Warrants, Execute. — A constable to whom a search warrant is directed, if he finds property or articles therein described, shall seize and safely keep them under the direction of the court or trial justice, so long as is necessary for the purpose of being produced or used as evidence on any trial. C. 211, S. 3. Tax«s, Warrants for. — Every constable receiving a tax-list and war- rant from the assessors shall collect the taxes therein set forth, and pay over the same to the town treasurer according to the warrant, and shall make written return thereof with his tax-list and of his doings thereon at such times as the assessors shall in writing require. In towns he shall on or before the fifth day of each month, pay over to the town treasurer all money received by him during the preceding month on account of taxes. 0. 13, S. 2. The constable may execute a warrant issued by a collector of taxes, or town treasurer acting as collector, directing him to distrain the property or take the body of a person assessed who has not paid his taxes. The warrant shall run throughout the commonwealth and any officer to whom it is directed may serve it and apprehend the person in any coimty. Ibid., S. 31. Warrants, Served where. — Warrants and other criminal processes may be directed to and served by a constable of any town in the county in which the court by which they are issued has jurisdiction. Said courts, justices, special justices, and clerks may issue summonses or Mass. 60 New England Town Law. other processes for witnesses in criminal cases, to run throughout the commonwealth, and to be served by a constable in his own town or in any other county, city, or town in which any witness may be found. C. 160, S. 38. Penalties for Neglect of Duty.— Severe penalties are denounced against officers, including constables, for wilful delay in the service of a warrant or other process committed to them; for refusal to arrest or suffering the escape of a person against whom they have a lawful process; and for a refusal to arrest upon the order of a justice of the peace or other competent authority. C. 210, SS. 29, 30, 32. FENCE=VIEWERS. Two or more fence-viewers are chosen annually at the annual town meeting. C. 11, S. 334. Duties.— It is the duty of fence-viewers upon request of either party complaining of an adjoining owner, after notice, to view the fence and if they determine that it is insufficient and that a partition fence is required between the lands of the respective occupants, they shall so state in writing to the delinquent occupant and direct him to re- pair or build the same within a reasonable time, not exceeding fifteen days. C. 33, S. 3. Upon request of either party in a controversy between adjoining owners in regard to the repairs of a partition fence, two or more fence- viewers may, after due notice to each party and a hearing, assign in writing to each party his share thereof, and direct the time within which he shall erect or repair his share of the fence. Ibid., S. 5. If land belonging to two persons in severalty has been occupied in common without a partition fence between them and one of the occu- pants desires to occupy his part, and the other occupant refuses or neglects to divide the line where the fence ought to be built or to build a sufficient fence on his part of the line when divided, the party desiring it may have the same divided and assigned by two or more of the fence-viewers in the manner provided by this section. If the division line between their lands is in dispute or unknown the fence-viewers may designate a line on which the fence shall be built and may employ a surveyor therefor. Ibid., SS. 9, 13. In case a fence shall be built and it is afterward determined that the true division line is in another place and in case of neglect or refusal by either occupant of the land to remove or rebuild his share thereof, the other may apply to two or more fence-viewers who shall view the premises and assign a time within which the fence shall be removed and rebuilt. Ibid., S. 14. If the line upon which a partition fence is to be made or divided is a boundary line of a city or town, or is partly in one and partly Fire WARDS. Mass. 61 in another city or town, a fence-viewer shall be taken from each place. Ibid., S. 15. The statutory obligation of a railroad to fence is an obligation not to travelers but only to adjoining owners. — Byrnes v. Boston <& Maine R. R., 181 Mass. 322. FIELD DRIVERS. Two or more field drivers are chosen annually at the annual town meeting. The office of field driver is among the most ancient and was formerly not the least important of town offices. Under the names of hayward and hog reeve, the office was borne upon the early records, and the duties performed in the early days, when fields and homesteads were not as well protected from invasion by beasts, straying at large, their duties were much more onerous than they are at the present time. The duties of field drivers are now generally considered merely nominal,, but the statutes prescribe that every field driver shall take up horses, asses, mules, neat cattle, sheep, goats, or swine going at large in the highways or town ways, or on common and unimproved land, within his town, and not under the care of a keeper. Beasts so taken up are required to be forthwith impounded in the tovsm pound, and the field driver is entitled to his fees for such services. 0.. 33, SS. 22-24. FIRE ENGINEERS. See " Selectmen." FIREWARDS. The selectmen may annually in March or April appoint firewards and forthwith give them notice thereof. They are required, if a fire breaks out, to repair thereto forthwith and shall carry a suitable staff for a badge of office. They are empowered in certain cases to direct any building to be pulled down or demolished, if they consider it necessary, in order to prevent the spread of the fire. C. 32, SS. 9-11. In order to maintain an action against the town for destruction of a house to prevent the spread of fire, the owner must show that the house was de- stroyed by order of three firewards, and not by the action of one only. — Ruggles v. Nantucket, 11 Cush. 433. A by-law made by a board of firewards authorizing one director to exercise the whole power of the board in pulling down or destroying buildings to pre- vent the spread of fire held to be void, as repugnant to law. — Cofjln v. Nan- tucket, 6 Cush. 269: Parsons v. Pettingill, 11 Allen, 507. A city is not liable for a personal injury resulting from the negligence of officers and members of its fire department in performing their duties. — Fisher v. Boston, 104 Mass. 87. A railroad is liable for running a train across a hose placed across its tracks while being used to extinguish a fire, the cutting oiT the water being the indirect cause of the destruction of a burning building. — Metallic Compression Casting Co. v. Fitchlurg R. R., 109 Mass. 277. An owner of a building failing to pay rates, the water was shut oflf from his building and from a hydrant in the street near by. The building was burned. Beld that the owner could not recover against the city for the loss.—. Tainterv Worcester, 123 Mgss. 311. Mass. 62 New England Town Law. Powers. — Firewards may during a fire require assistance for ex- tinguishing it and for the removal of furniture or other property from a building which is on fire or in danger of fire, and may appoint guards for the same, and may suppress all tumults and disorders at such fire. They may direct the stations and operations of the engine- men, with their engines, and of all other persons for the purpose of extinguishing the fire. Ihid., SS. 14, 15. Forester, Forest, Firewards.— In any town which accepts the pro- visions of the law the selectmen are required to appoint a forester, and may at any time remove him from office and fill vacancies. He has charge of all trees except public shade trees, within the limits of a highway or other public way or square in the town. He also acts as chief forest fireward and as such appoints a suitable number of deputies, one of whom is assistant chief, and in his absence performs his duties. He has sole control of the extinguishment of forest fires in his town. C. 53, S. 14; 0. 32, SS. 17-25. HEALTH BOARD. Election. — A town may elect a board of health consisting of three persons to serve for terms of one, two, and three years respectively. After the first election the town is required at its annual meeting to choose one member of such board who shall hold office for three years from the day following such meeting and until another is chosen and qualified in his stead. If no such board is chosen the selectmen act as a board of health. In towns having more than five thousand in- habitants, at least one member of the board, unless composed of select- men, shall be a physician. C. 11, S. 338. Duties. — It is the duty of the board of health to have general charge of all measures and agencies for the protection and preservation of the public health in their town, and to that end they may make and pre- scribe regulations concerning nuisances, drainage, both public and private, the isolation of persons infected with contagious and infectious diseases, and the fumigation and disinfection of houses and places where such diseases are prevalent. The particulars of their powers and duties in the above mentioned behalf are set forth in great detail in the statutes, to which the reader is referred. C. 75. The jurisdiction of town boards of health over nuisances is summary and their orders are not subject to judicial examination or revision at the instance of the parties affected by them, before they are carried out. After they are carried out the question whether there was a nuisance, and, if so, whether it was caused or maintained by the parties charged therewith, may be liti- gated. — Stone v. Heath, 179 Mass. 385. The statute upheld aa constitutional. — Commomoealth v. Pear, 183 Mass. 242. HIGHWAYS. See "Selectmen, 'Ways.'" Highway Sueveyoes. Mass. QS HIGHWAY SURVEYORS. Election. — The law provides that one or more surveyors of highways shall be elected at the annual meeting, if the town so votes. C. 11, S. 334. A highway surveyor holds his office for one year, and upon the elec- tion of a surveyor, the office of road commissioner in the town termi- nates. No person shall be required to serve in the office of surveyor of highways oftener than once in three years. Ihid., SS. 336, 348. Duties and Powers. — If a surveyor of highways is chosen in a town, he shall have the exclusive control of the ordinary repair of highways, townways, streets, and bridges in the town without being subject to the authority of the selectmen. C. 25, S. 81. Oath, Failure to Take; Penalty.— Whoever being chosen to the office of surveyor of highways and not being exempt by law from holding such office, fails, after being duly summoned, to take the bath of office shall forfeit ten dollars. 0. 11, S. 97. Public Ways and Bridges. — Highways, townways, causeways, and bridges shall, unless otherwise provided, be kept in repair at the ex- pense of the city or town in which they are situated, so that they may be reasonably safe and convenient for travelers, with their horses, teams, and carriages, at all seasons. C. 51, S. 1. It is the duty of the surveyor to see that the road is made passable, safe, and convenient. A way or street once laid out pursuant to law falls under the care of the surveyors and the town authorities have nothing further to do with it. — Callender v. Marsh, 1 Pick. 427. The duty required of towns, Stat. 1786, c. 81, to keep highways in repair, extends to defects and obstructions caused by snow. If a, town shall neglect to Diake sufficient provision for repair of highways, the surveyor must take such measures as are pointed out in the statute. — Loker v. Brookline, 13 I'iek. .34.3. An action of tort lies against a city for damages occasioned by the ob- struction, owing to negligence on the part of the city of a natural water- course, through a culvert under a highway, although plaintiff is owner of land on both sides of the highway. — Parker v. Lowell, 11 Gray, 353. A city is not liable for an injury caused to a foot passenger on a side- walk which the city is bound to keep in repair, by the falling of an overhang- ing mass of snow and ice from the roof of a building not owned by the city, although it has overhung the highway more than twenty-four hours. — Bixon V. Loivell, 13 Gray, 59. A traveler who stops and ties his horse outside the limits of the highway, using due care, cannot, if the horse gets loose and runs upon the_ highway and suffers an injury from a, defect therein, maintain an action against the town for such injury. — Richards v. Enfield, 13 Gray, 344. Public highways are to be maintained and kept in repair by the towns and cities within which they are situated so that they shall be safe and con- venient for all persons lawfully traveling thereon. — Flagg v. Worcester, Ibid. 003. A town is liable for an injury to an elephant while being driven over a highway, caused by a defect in the way, if in the opinion of the jury the elephant at the time and place and in the circumstances of the accident was an animal which it was reasonably proper to take over a highway kept for the reasonable use of the public. — Gregory v. Adams, 14 Gray, 242. Mass. 64 New England Town Law. i_ An indictment against a town for suffering a liighway to be out of repair is supported by proof that the way is inconvenient, without proof that it is absolutely unsafe, but proof of slight inconvenience would not be sufficient. — Commonwealth v. Taunton, 16 Gray, 229. The obligation of a town to make roads safe and convenient for travelers continues where such roads are crossed by railroads at grade except so far as the necessary use of the crossing by the railroad may prevent it, and sub- ject to such specific directions as may be given by the county commissioners. — Davis V. Leominster, 1 Allen, 182. If a town has neglected to repair a part of a road which it was its duty to maintain, it is no defense to an indictment for the neglect to show that this part would be of no immediate practical use, because a portion of a bridge with which the road connects and which the town is not obliged to maintain has been swept away and not rebuilt. — Commonwealth v. Deerfield, 6 Al- len, 449. It is the duty of the surveyor to make formal application to the .selectmen for their written consent to the employment of persons to repair a iiighway in his district, if he has no sufficient means for making such repairs; and if he does not do so within a reasonable time, he cannot recover for an injury sustained by reason of a defect in such highway. _He has no aufhority to expend moneys committed to him for repairs in constructing a new load. — Todd V. Rowley, 8 Allen, 51. An owner of land adjoining a highway may do any acts upon his own land to prevent surface water from coming thereon from the highway, and may stop up the mouth of a culvert built by the selectmen across the highway for the purpose of conducting such water upon his land, provided he can do so without exceeding the limits of his own land. — Franklin v. Fisk, 13 Allen, 211. See also Turner v. Dartmouth, lUd. 293; 151 Mass. 182. A case where there was no evidence on which it was competent for the jury to find that the way was defective. — Macomher v. Taunton, 100 Mass. 255. Indictment for defective bridge held good. — Commonwealth v. Newbury- port, 103 Mass. 135. A town is not bound to erect barriers of any kind to prevent or warn travelers from straying off the side of a highway and falling into a dock twenty-five feet distant, although the land between the way and the dock is on a level with the way and open. — Murphy v. Qloucester, 105 Mass. 470. The narrowness and crookedness of a way is not a defect for which a town is liable. — Smith v. Wakefield, Hid. 473. Not to light highways is not negligence on the part of a city or town. — Randall v. Eastern R. R.Co., 106 Mass. 276. In the city of Boston public footways may exist by prescription which the city is bound to keep in repair and is responsible for defects in. — Gould v. -Boston, 120 Mass. 300. A bicycle is not a carriage within the meaning of that term in Pub. Stat., ■c. 51, § 1. — Richardson v. Danvers, 176 Mass. 413. Assignment of Districts. — In towns having more than one surveyor of highways, the selectmen shall assign annually in writing before the first day of May to each surveyor the limits and divisions of the ways to be kept by him. C. 51, S. 4. The Stat. 1786, c. 81, § 2, is only directory, but if no assignment is made the surveyors must perhaps act together, or by the voice of the ma- jority. — Callender v. Marsh, 1 Pick. 418. A surveyor of highways has no authority to repair a way at his own •expense and then call upon the towa for an indemnity. — Jones v. Lancaster, 4 Pick. 149. If a person is employed by the proper officers of a town to repair its high- ways, his right to maintain an action against the town to recover compensation for his work is not affected by the fact that the officers of the town acted from improper motives. — McCormick v. Boston, 120 Mass. 499. Highway Suevetors. Mass. 65 Deficient Appropriation.— If a town neglects to vote a sufficient amount for the repair of ways, or there is a deficiency in the amount appropriated, or the amount is not paid to him and he is thereby rendered unable to make such repairs within his district, a highway surveyor or the road commissioners may employ persons to make the same who shall be paid therefor by the town. Ihid., SS. 5, 6. Under Rev. Stat., c. 25, § 13, the only authority of a surveyor of high- ways to charge a town for repairs of a road when the highway tax is in- sufficient therefor is by employing other persona to make such repairs, and those persons, and not the surveyor, may recover pay of the town for their labor. — Armstrong v. Wendell, 9 Met. 522. A town is not liable for an injury sustained by reason of the negligence of a laborer employed by one of its highway surveyors to aid him in the per- formance of his duties. — Walcott v. Swampscott, 1 Allen, 101. A person who has been elected surveyor of highways of a town cannot main- tain an action against a town for money paid by him, without the direction or knowledge of the selectmen, for labor upon the highways of the town, before his district has been assigned to him for the year, although a portion of the money was expended judiciously and the selectmen sent him an order for that amount. — Goddard v. Petersham, 136 Mass. 235. Highway surveyors have no power to bind a town by contracts not within the statute for ordinary repairs on highways, without authority from the town, conferred either by express vote or by a practice and custom adopted by it. — Blanchard v. Ayer, 148 Mass. 174. Expended when. — Two-thirds at least of the money appropriated by a town for such repairs shall be expended before the first day of July next after the same is appropriated, or at such other time as the town may determine. Ihid., S. Y. Accounts. — Each surveyor shall annually, on the first Monday of July and also at the expiration of his term of office, render to the selectmen an account of all money expended by him on ways. For each neglect he shall forfeit not more than fifty dollars. Ihid., S. 8. Surplus Paid to Treasurer. — If money remains unexpended in the hands of a surveyor at the expiration of his term of office, he shall pay the same to the town treasurer, and if he fails so to do the treasurer, after demand, may recover the same, with twenty per cent in addi- tion thereto, in an action of contract to the use of the town. Hid., S. 9. Obstructions in Ways, Removal. — The officer who has the care of the trees belonging to a town and his assistants, but no other person, except as is provided in section 7 of chapter 53, may, and if required by the surveyors or road commissioners shall, trim or lop off trees, except public shade trees in towns, and bushes standing in ways, and, if ordered by a vote of the selectmen or road commissioners passed after public notice and hearing, shall cut down and remove such trees and bushes. The surveyors and road commissioners shall cause what- ever obstructs such ways, or endangers, hinders, or incommodes persons traveling thereon to be removed; and shall forthwith cause snow to Mass. 66 New England Town Law. be removed from such ways or to be so trodden down as to make them reasonably safe and convenient. C. 51, S. 10. Driving a sleigh v.ithout the bells required by law does not make the driver liable, nor exempt the town from liability for injuries caused by collision with his sleigh upon a defective highway, unless his neglect contributes in some degree to the accident. — Kidder v. Dunstable, 11 Gray, 342. A deed of land bounded by a highway ordinarily conveys the fee to the center of the highway subject to the easement of the public. A private in- dividual may be held liable as a trespasser by the owner of land over which there is a public highway for acts done to the injury of the latter in widen- ing or repairing the highway outside of the traveled part thereof; although a highway surveyor might properly have done the same acts. — Hollenbeck V. Rowley, 8 Allen. 473. The decision of highway surveyors, acting within the scope of their author- ity, that a structure in a highway is an obstruction to public travel is con- clusive. The fact that the rails of a private railroad were placed on a high- way by permission of the town authorities, who permitted them to remain there for a series of years, does not prevent the surveyors of highways from removing them. — Bay State Brick Co. v. Foster, 115 Mass. 431; Morrison V. Howe, 120 Mass. 555. If a, surveyor of highways judges it to be for the interest of the town to dispose of soil, taken by him from land within the limits of a highway for the purpose of lowering the highway, by depositing it on his own land insfead of using it elsewhere on the road, he is not liable to an action by the person who owns the fee of the road at the place where the soil was taken. — Upham V. Marsh, 128 Mass. 546. County commissioners in laying out a highway have no authority to allow a portion of a building to remain in the highway " while the present build- ing stands;" and after notice to the owner and failure by him to remove it, it can be removed by the surveyor of highways. — Golhurn v. Kittredge, 131 Mass. 470. Fences, not Removed when. — No surveyor, road commissioner, or other person shall, without an order from the board of health, remove or take down fences, gates, or bars which have been placed on a way for the purpose of preventing the spread of a disease dangerous to the public health. Hid., S. 11. Water=Courses, Turn to Side of Way.— A surveyor or road com- missioner may cause a water-course occasioned by the wash of a way to be conveyed by the side of the way; but the selectmen, upon complaint of a person whose building has been incommoded or whose business has been obstructed thereby may, after a view, order the surveyor or road commissioner to make alterations in such work. Hid., S. 12. Contracts to Make or Repair Ways.- Towns may authorize their surveyors or road commissioners or any other person to enter into con- tracts for making or repairing the ways therein. Ibid., S. 13. A town which has duly chosen surveyors of highways may nevertheless authorize the selectmen to enter into contract for making or^repalrin^ the highways.— ffawjfcs v. Charlemont, 107 Mass. 414; Clark v Russell llfi M«« 455. The court defines the powers of selectmen. Russell, 116 Mass. INSPECTORS OF HAY, LIME, MILK, ETC. See "Selectmen." LiBRAEiEs. Mass. 67 INTOXICATING LIQUORS. Intoxicating liquors, as defined by statute, comprise ale, porter, strong beer, lager beer, cider, all wines, any beverage which contains more than one per cent of alcohol by volume, at sixty degrees Fahren- heit, and distilled spirits. C. 100, S. 2. Licenses. — The law provides that no person shall sell, or expose or keep for sale spirituous or intoxicating liquor (with the exception of cider at wholesale by the original maker thereof, or by farmers made in quantities not exceeding the product of their own orchards and under certain conditions), unless authorized by a license issued to him by competent authority as provided by law.. The authority to grant licenses is vested in the selectmen and town clerk of the town in which the license is granted. The terms and conditions under which licenses are granted are specified in the statutes, to which the reader is referred. Hid., SS. 10-45. Heavy penalties are denounced, against violaters of the law and the officials having charge of its enforcement are held to a strict account- ability. Ihid., SS. 46-90. The provision permitting the sale by the makers of native wines and cider manufactured in this commonwealth on terms more favorable than are granted for sales of the same articles produced in other states is uncon- stitutional and void under article I, § 8, of the constitution of the United States. — Commonivealth v. Petranich, 183 Mass. 217. JUNK DEALERS. See "Selectmen." LIBRARIES. A town may establish and maintain a public library for the use of its inhabitants, and, under regulations prescribed by the town, may receive, hold, and manage any gift, bequest, or devise for such library. A town which raises or appropriates money for the support of a free public library, or free public library and reading-room, owned by the town, is required to elect by ballot a board of trustees consisting of any number of persons, male or female, divisible by three, as the town may determine, unless such library has been acquired entirely or in part through some gift or bequest which contains other conditions or pro- visions for the election of its trustees, or for its care and management, which have been accepted by the town. Trustees.— At the first election of such board, one-third of its mem- bers shall be chosen for one year, one-third for two years, and one- third for three years, and thereafter one-third shall be elected annually for a term of three years. The board organizes by electing a chairman and secretary from its own number, and, if the town so votes, a treasurer, who gives bond in an amount and with sureties to the satis- Mass. 68 New England Town Law. faction of the selectmen. The town treasurer acts as treasurer of the board of trustees until the town otherwise directs. C. 38, SS. 6, 7. Duties. — The board has the custody and management of the library and reading-room and of all property owned by the town relating thereto. All money raised or appropriated by the town for its support and maintenance is expended by the board, and all money or property received by gift or bequest for said library and reading-room, by the town, is administered by the board in accordance with the provi- sions of such gift or bequest. The board is required to make an annual report to the town of its receipts and expenditures and of the property in it3 custody. Ibid., SS. 8, 9. MILITIA. See "Selectmen." MODERATOR. At every annual and special town meeting a moderator is chosen to preside over the proceedings, who is armed with certain powers and prerogatives of a somewhat despotic character. Without his leave no person may address the meeting, and at his command all shall be silent. If any one persists in disobeying his order, and refuses on his request to withdraw, the moderator may have him removed from the place of meeting by force and kept in confinement until the meeting is adjourned. C. 11, SS. 331, 333, 342. Duties. — The moderator decides all questions of order and makes public declaration of all votes, and may administer in open meeting the oath of office to any town officer chosen thereat. If a vote so de- clared is immediately questioned by seven or more of the voters, he shall verify it by polling the voters or dividing the meeting, unless the town has by a previous order, or by its by-laws, provided another method. Ihid., S. 332. Term. — His term of office usually expires with the meeting over which he presides, but by a recent act of the legislature (C. 346, Acts of 1902), it is provided that any town adopting the act may choose at any annual election of town officers a moderator to preside at all town meetings except those for the election of state officers, whose term of office shall continue until the next annual town meeting and until his successor is elected and qualified. In the larger towns of the commonwealth the practice has grown up of choosing a different moderator to preside on the first day of the annual town meeting at which the election of town officers is held, and another to preside over the subsequent meeting at which the remaining business is transacted. The Stat. 1898, c. 548, § 173, providing that a candidate for election shall not act as an election officer in a voting precinct, does not apply to -the moderator of a town meeting. — Wheeler v. Carter, 180 Mass. 382. OVEESEEKS OF THE POOE. MaSS. 69 OVERSEERS OF THE POOR. Election. — Three or more overseers of the poor are elected at the annual town meeting, to serve during the year. C. 11, S. 334. A town may at an annual meeting or at a meeting held at least thirty days before the annual meeting at which such change is to be- come operative, vote to elect its overseers of the poor in the following manner : If the number fixed by the town is three, it shall, at the annual meeting when such vote is passed, or at the next annual meeting, elect one for the term of one year, one for the term of two years, and one for the term of three years; and at each annual meeting there- after it shall elect one for the term of three years. A town may increase or diminish the number of its overseers of the poor by vote at an annual meeting. One shall be elected annually. Ibid., SS. 339, 340. Women are eligible as overseers of the poor. Ihid., S. 334. Selectmen shall be overseers of the poor in towns which have not authorized the election of such officers. C. 25, S. 65. In a case where the warrant for a town meeting contains an article " to see if the town will choose the selectmen surveyors of highways " and another " to choose all necessary town officers " naming those who are to be chosen by ballot, including selectmen, assessors, and overseers of the poor, and adding " all of said votes to be on one ballot," it was held that the town might elect five selectmen to be also assessors, overseers of the poor, and highway sur- veyors. — Commonwealth v. Wentworth, 145 Mass. 50. Organization; Records. — Overseers of the poor shall within seven days after the annual town election choose a chairman and a secretary. The secretary may or may not be one of the overseers. They shall cause books to be kept so as to readily furnish the information re- quired by law relative to all needy persons aided by them, and all further information as to relief applied for, the preservation of which may be of importance to the town or commonwealth, stating the amount and kind of aid given and the reasons for giving or refusing it. Ibid., S. 71. In a case on the issue whether a pauper had his domicile in the defendant town, the evidence offered to show that relief had .been furnished was held inadmissible, the records of the overseers of the poor of the town having been destroyed. — South Scituate v. Stoughton, 145 Mass. 535. Duties and Powers. — The overseers of the poor shall have the care and oversight of all poor and indigent persons lawfully settled therein so long as they remain at the charge of their respective towns, and shall see that they are suitably relieved, supported, and employed, either in the workhouse or almshouse, or in such other manner as the town directs, or otherwise at the discretion of said overseers, and shall have the same power and authority over persons placed under their care Mass. 70 ISTew Ekgland Town Law. which directors or masters of workhouses have over persons committed thereto. 0. 81, SS. 2, 8. A case in which the orders of the common council of a city in relation to the authority of city overseers of the poor are considered. — Ireland V. New- luryport, 8 Allen, 73. Workhouse Directors. — If directors are not chosen by the town, the overseers of the poor shall be directors of the workhouse or almshouse. C. 30, S. 3. Overseers of the poor have no authority, while acting as almshouse direct- ors, to bind the town respecting the management of the almshouse for the next municipal year. — Reed v. Lancaster, 152 Mass. 500. Apprentices. — A minor child who is, or either of whose parents is, chargeable to a town as having a lawful settlement therein or supported there at the expense of the commonwealth may, whether under or above the age of fourteen years, be so bound by the overseers of the poor, a female to the age of eighteen years or to the time of her marriage within that age, and a male to the age of twenty-one years; and provision shall be made in the contract for teaching such minor read- ing and writing, and arithmetic, and for such other instruction, bene- fit, and allowance, either within or at the end of the term, as the over- seers may require. C. 155, S. 4. A stranger having no authority over a minor cannot bind him out to ser- vice. An indenture which does not contain a provision for the instruction of the minor pursuant to the statute is void as to all the parties. — Butler v. Hubiard, 5 Pick. 250. The overseers cannot bind out a male child until he is twenty years of age. An indenture in which the master merely covenanted to give the ap- prentice " the privilege of all the town school usually taught in the town " was held void. — Reidell v. Congdon, 16 Pick. 44. A contract for service made with an adult female in Sweden held to be in- valid. — Parsons v. Trash, 7 Gray, 473. Acts and admissions of overseers in a binding out indenture are not admis- sible in evidence against the town in an action to show that the apprentice and his descendants have their settlement therein. The overseers act in performing such duties as public officers and not as agents of the town. — New Bedford v. Taunton, 9 Allen, 207. Relief furnished by the town, with the consent of the father, to some of his minor children, he not being able to support them, is relief to. liim and enables the overseers to bind out his minor children as apprentices. — Bardwell v. Purrington, 107 Mass. 419. Complaints Against Masters. — An action may be brought on the indenture for breach of covenant by the overseers of the poor or their successors. If brought by the overseers, it shall not abate by the death of any of them or by the succession of others to their office, but shall proceed in the names of the original plaintiffs or by the survivor of them, and the money recovered shall be deposited in the town treasury, to be disposed of as provided in section 13. Ihid., S. 15. OVEESEEES OF THE PoOE. MaSS. Tl Bastardy Complaints. — An overseer of the poor may prosecute or compromise a complaint in bastardy in certain cases. C. 82, SS. 2, 19. If a woman who has made complaint under the hastardy act fails or neglects to prosecute it, a person authorized by one of the alien commis- sioners may prosecute it, without proving any request to her to proceed with it. — Callinan v. Coffey, 3 Allen, 477. Where a complainant under the bastardy act neglects to prosecute the com- plaint, any one of the public ofScers authorized may intervene, but he should apply to the court and get leave. — 'Noonany. Brogan, 3 Allen, 481. It is well-settled law that the complaint filed in the superior court is the one upon which the defendant in a bastardy suit is tried. The supplemental complaint must aver all the facts necessary to sustain the prosecution; it may he amended. — Jones v. Thompson, 8 Allen, 334. Where a complainant neglects to prosecute, the statutes do not authorize the officers named to make a new complaint, but to prosecute the existing one. — Wheelwright v. Greer, 10 Allen, 389. Where a complainant has by mistake or accident failed to enter her com- plaint case at the beginning of a term, it is competent for the court to allow a post-entry at that or a subsequent term, if in its judgment a proper case is made out. — Dineen v. Williams, 138 Mass. 370. Dead Bodies. — The overseers of the poor under certain conditions 1;urn over to the officers of medical schools established by law in the commonwealth, the bodies of such persons who die in the town, as are required to be buried at the public expense, to be used within the commonwealth for the advancement of anatomical science. 0. Y7, S. 1. Children, Neglected and Indigent. — It shall be the duty of the over- seers of the poor in towns, as often as may be deemed necessary by them, to make diligent search throughout their respective towns for children under the age of sixteen who are suffering want through poverty, privation, or from the neglect of their parents or guardians, or of any other persons having them in charge, or from any cause whatsoever. Where such children are found without parents or guardians or in charge of parents or guardians in the judgment of the overseers unfit to care for children by reason of mental incapacity, dissolute habits, or poverty, it shall be the duty of the overseers to provide for the tem- porary care of such children, until proceedings may be had against them if necessary, according to the provisions of chapter 334 of the Acts of 1903. Reasonable expenses incurred by the overseers in furnishing aid as provided by this act shall be paid by the town wherein the persons have legal settlements, and, if they are without settlement, by the com- monwealth, after approval by the state board of charity; and notice in writing shall be sent to the place of settlement or, if such persons are unsettled, to the state board of charity as is otherwise provided by law. Acts 1904, C. 356. Placed in Families.— In every town, the overseers shall place every pauper child who is in their charge and is over two years of age in a respectable family in the commonwealth, or in an asylum therein. Mass. 72 l^Ew England Town Law. to be there supported by tbe town according to the laws relative to the support of the poor until they can be otherwise cared for. The overseers, personally or by agent, shall visit such child at least once in three months and make all needful inquiries as to his treatment or welfare. No such child who can be cared for as provided in section 5 without inordinate expense shall be retained in an almshouse unless he is a state pauper or an idiot, or otherwise so defective in body or mind as to make his retention in an almshouse desirable, or unless he is under the age of five years and his mother is an inmate thereof and is a suitable person to aid in taking care of him. C. 81, SS. 5, 7. Infants, Unsettled, Custody. — The overseers of the poor of a town and the superintendent and board of trustees of the state hospital shall commit any indigent or neglected infants which have no known settle- ment in this commonwealth to the custody of the state board of charity, which shall provide for them in the Massachusetts Infant Asylum or in St. Mary's Infant Asylum or in a family or other suitable place, as it deems expedient for the interests of the child. C. 83, S. 20; 0. 81, S. 26. Deceased Pauper, Estate. — Upon the death of a pauper, then actu- ally chargeable to a place within the commonwealth, the overseers of the poor thereof may take possession of all his real and personal property; and in default of administration upon his estate, within thirty days after his decease, they may sell and convey so much thereof as may be necessary to reimburse the expenses incurred for the pauper. They may sue for and recover possession of any real property withheld from them, and shall have the same remedy for the recovery of per- sonal property, or its value, as an administrator might have in like case. C. 81, S. 37. Where overseers of the poor, upon the decease of a pauper, take possession of his effects and administration is not taken out in thirty days from his. decease, they may sell so much of the property as shall be necessary to repay the expenses incurred for such pauper, notwithstanding the appointment- of an administrator before the sale takes place. — Haynes v. Wells, 6 Pick. 462. The fact that a deceased pauper was entitled to a soldier's relief which had not been afforded him does not bar an action by the overseers of the poor to recover expenses incurred for his support as a pauper. — Grossman v. S^eto Bedford Institution for Savings, 160 Mass. 503. Families, Paupers in. — In towns in which paupers are provided for- in families, the overseers are required to investigate each place and endeavor by contract to secure their proper care and maintenance. A full and complete record shall be kept, and a majority of the over- seers shall certify upon the records that such investigation has been made, in each case, and they are satisfied that the paupers will be properly cared for. They shall, either by one of their own number,, or by aa agent duly appointed, at least once in every six months* OVEKSEEES OF THE PoOE. MaSS. 73 visit each place where the town paupers are supported, and a record of each visit and of the condition of the paupers visited shall be kept. Ihid., S. 3. Paupers and Insane Persons Deported. — Any pauper not born nor having a settlement in this commonwealth, who may conveniently be removed, may be conveyed on complaint of the overseers of the poor of any place, at the expense of the commonwealth, to any other state, or, if not a citizen of the United States, to any place beyond sea where he belongs. Any justice of the superior court or of a police district, or municipal court, or trial justice, or a judge of probate, in case of an insane state pauper, may by warrant directed to a constable or any other person therein designated, cause such removal to be made. C. 85, SS. 23, 24. Minors, Removal from the State.— Overseers of the poor shall not remove, nor allow the removal of, a minor under their control beyond the limits of the commonwealth without the approval of the judge of probate, granted upon application and after notice to all parties interested and a hearing, unless such minor has a settlement in another state. JN^or shall they withhold information relative to the main- tenance of such minor from any person entitled to receive the same. C. 81, S. 29. PAUPER SETTLEMENTS. Legal settlements may be acquired in any city or town in the follow- ing manner, and not otherwise: 0. 80, S. 1. A law changing the rules of settlement and having the effect to transfer from one town to another the obligation to support paupers is not therefore unconstitutional. — Bridjjewater v. Plymouth, 97 Mass. 382. A town may by its vote admit that a person had a settlement therein. — West Bridgewater v. Wareham, 138 Mass. 305. Married Women. — First. A married woman shall follow and have the settlement of her husband if he has any within the commonwealth; otherwise, she shall retain her own at the time of marriage if she then had any. Ihid., cl. 1. A married woman does not acquire a settlement in a town by her husband's living on an estate of freehold therein three jears in succession, if during any part of that time the town where they formerly lived supported her as a pauper in a lunatic hospital out of the commonwealth. — Oahham v. War- wick, 13 Allen. 88. One not having sufficient understanding to be able to make a valid contract respecting property or to deal with discretion in the common affairs of life cannot contract matrimony; a supposed marriage with such an one by a female does not change the place of her lawful settlement. — Middleiorough V. Rochester, 12 Mass. 363. A decree annulling a marriage made in another state where the defendant was an insane person, the decree having been granted on the ground of fraud and deceit in the contract of marriage, will not be recognized in this state, nor held to affect the settlement of the wife derived by her from her marriage here. — Cummmgton v. Belchertoum, 149 Mass. 223. Mass. Y4 ISTew Ebtgland Town Law. Legitimate Children. — Second. Legitimate children shall follow and have the settlement of their father if he has any within the common- wealth; otherwise, they shall follow and have the settlement of their mother if she has any. Ihid.j cl. 2. Legitimate children under age having the settlement of their mother acquire the new settlement which she gains by another marriage. — Plymouth V. Freetoicn, 1 Pick. 197; Great Barrington v. Tyringha/m, 18 Picli. 264. One who becomes non compos mentis after having come of age does not fol- low the settlement of his father. — Buckland v. Charlemont, 3 Pick. 173. A minor child, having the settlement of her deceased father, does not lose it, and acquire the settlement of its mother on her gaining a new settlement by a second marriage. — Walpole v. Marhlehead, 8 Cush. 528. A woman of twenty-one years of age and upwards does not follow or have the settlement of her father which is acquired by him in a town in this commonwealth after she reaches that age, although she continues to reside in his family. — Shirley v. Lancaster, 6 Allen, 31. The widow, mother of a female pauper, became possessed of an estate suf- ficient to confer a settlement from three years' possession, but before the three years had passed the daughter married an alien, and although she con- tinued to reside in her mother's family until after the expiration of the three years, she derived no settlement from her mother. — Charlestown v. Boston, 13 Mass. 469. One who is non compos mentis, not having an estate sufficient to give him a settlement in virtue thereof, follows the settlement of his father, as well after he becomes of age as before. — Upton v. Northbridge, 15 Mass. 237. The settlement of a widow, acquired by her after the death of her husband, is communicated to her infant children. — Dedham v. Natioh, 16 Mass. 135. A pauper's settlement derived from that of his fatRer, which was derived from the provisions of law in force before February 11, 1794, is not defeated by Stat. 1870, c. 392, § 2, when his father's settlement prevents his acquiring the settlement his mother had before her marriage and consequently is not within the provisions of Stat. 1871, e. 379, § 3. — Bellingham v. Hopkinton, 114 Mass. 554. Illegitimate Children.— Third. Illegitimate children shall have the settlement of their mother at the time of their birth if she then has any within the commonwealth. Ihid., cl. 3. Under the Stat, of 1789, c. 14, the settlement of an illegitimate child followed that of his mother and changed with it. — Petersham v. Dana, 12 Mass. 429. Under Stat. 1793, c. 34, an illegitimate child has the settlement of its mother at the time of its birth, and retains the same until it acquires a new one by some act of its own. — Boylston v. Princeton, 13 Mass. 381. An illegitimate child born after 10 April, 1767, and before the passing of Stat. 1789, c. 14, has the settlement of his mother at the time of his birth, if she then had any. — Blackstone v. Seekonk, 8 Cush. 75. Freeholders.— Fourth. A person of the age of twenty-one years who has an estate of inheritance or freehold in any place within the commonwealth and lives thereon three consecutive years shall thereby acquire a settlement in such place. Ihid., cl. 4. A settlement in Massachusetts lost by a subsequent settlement gained in Maine before it became a state did not revive by that event. — Mendon v. Bellingham, 1 Pick. 153. In order to gain a settlement in a town under Rev. Stat., c. 45, it was sufficient if the party was seized with an apparently good title, and there being no present right of entry outstanding in any other person. — Brewster V. Dermis, 21 Pick. 233. OVEESEERS OF THE PoOE. MaSS. 75 A person under guardianship as a spendthrift gained a settlement under Stat. 1821, by living three years successively on an estate of inheritance or freehold purchased with his money and conveyed by deed to him, though it was purchased by his guardian without the sanction of the court of pro- bate. — Hopkinton v. Upton, 3 Met. 165. Under the Stat, of 1821, a person could not gain a settlement by having an estate in expectancy there being a preceding estate of freehold in another. The right of immediate occupancy was indispensable. — Ipswich v. Topsfleld, 5 Met. 350. A mortgagor occupying an estate by leave of the lessee for years of the mortgagee who has entered for condition broken cannot by such occupation acquire a settlement. — Oakham v. Rutland, 4 Cush. 172. A husband who for three years successively occupies land assigned to his wife as dower obtains a settlement thereby. The occupation fraudulently of a freehold estate is not sufficient to gain a settlement. — Canton v. Dorchester, 8 Cush. 525. A citizen of the United States living three years in any town within this state on land conveyed to him by a warranty deed gains a settlement in such town, although his grantor in fact had no title to the land. — Boylston v. Clinton, 1 Gray, 619. One who has an estate as tenant by the curtesy initiate, in land held by his wife to her sole and separate use under Stat. 1845, e. 208, does not, by living thereon three years successively, gain a settlement. — Leverett v. Deer- field, 6 Allen, 431. A person does not acquire a settlement in a town by living therein undis- turbed for three years in a house built by mistake on land of another, ad- jacent to his own land, and having outbuildings upon his own land. — Well- fleet V. Truro, 9 Allen, 137. Where the owner of land conveyed the same to A. and B., reserving a life interest for the use of C, and C, entered upon and occupied the land for three years in succession, it was held that he had an equitable freehold in the land and acquired a settlement in the town where the land lay, although the deed was not recorded. — Conway v. Ashfield, 110 Mass. 113. ' Special circumstances under which the husband of a pauper acquired a settlement. — Endicott v. Hopkinton, 125 Mass. 521; Worcester v. Spring- field, 127 Mass. 540. The provisions of Pub. Stat., c. 83, § 1, cl. 4, do not apply to a married woman. — Spencer v. Leicester, 140 Mass. 224. Resident Taxpayers. — Fifth. A person of the age of twenty-one years who resides in any place within this commonwealth for five con- secutive years and within that time pays all state, county, city, or town taxes duly assessed on his poll or estate for any three years within that time shall thereby acquire a settlement in such place. Ihid., cl. 5. A person lived in a town nine years four months, then absconded and never returned, but his wife remained eight months longer. Held, that he had not resided for the ten years required to gain a settlement in the town. — Athol v. Watertown, 7 Pick. 42. In a case where a highway tax was assessed against a pauper, the labor performed by him to the amount set against his name would not have pny ■efTect towards gaining for him a settlement. — Southampton V. Easthampton, 8 Pick. 380. A person gains no settlement in a town, when highway taxes are not assessed against him, even if he resides there for ten years and possesses real and personal estate. — Berlin v. Bolton, 10 Met. 115. A parent does not gain a settlement in a tovni by residing ten years therein and paying all taxes assessed against him for five of those years, if, during such residence, he is supplied by the town with money to aid him in support- ing his helpless children.— Taunton v. Middlehorough, 12 Met. 35. The assessment of a tax on real estate to the occupant and the payment of Mass. 76 New England Town Law. the same by him, not as his own estate, but in right of another, is a suffi- cient assessment and payment of a tax within the twelfth mode provided by statute for acquiring a settlement. — Randolph v. Easton, 4 Cush. 557. Absence from a town for less than a year, with intention of returning to reside there, was not an interruption of the residence required for the pur- pose of gaining a settlement. — Lee v. Lenox, 15 Gray, 496. Insanity occurring after a person has become an inhabitant of a town Vill not prevent his acquiring a settlement by living therein ten years consecu- tively. — Chicopee v. Whately, 6 Allen, 508. The payment of highway taxes for five years with the requisite residence of ten years gave a settlement. — Andover v. Chelmsford, 16 Mass. 236. A person who abandons his home and wanders about from town to town with no animus revertendi will have his domicile in the place where he actually resides, and cannot gain a settlement in the town where the home is which he so abandons. — Wilhraham v. Ludlow, 99 Mass. 587. A man is not prevented from gaining a settlement in a town in which he has lived for ten years under a fictitious name and paid poll and other taxes for five years within that time, by the fact that he has deserted his wife and children meanwhile, in the town where he was formerly settled, and its officers have in one year of the ten given his wife aid without his knowl- edge or ever calling on him for payment. — Wareham v. Milford, 105 Mass. 293. A case where a poll-tax was not duly assessed against a pauper and the payment for three years required by statute was not made. — Plymouth v. Wareham, 126 Mass. 475. A pauper resided five years in Groton and paid poll-taxes there for three years, and afterwards removed to Ashby and resided there five years, paying poll-taxes for three years. Held, that he acquired a settlement in Groton. — Fitchburg v. Ashby, 132 Mass. 495. The statute of 1874 does not give a settlement to a person who voluntarily ceased to be a resident of the commonwealth twenty years before it was. enacted. — Fitchburg v. Athol, 130 Mass. 370. A person, who, under Stat. 1870, c. 392, § 3, acquired a settlement in a. town by serving in the quota of such town during the civil war for more than a year, may gain a new settlement in another town by residing there ten years and paying taxes for six years. — Boston v. Warwick, 132 Mass. 619. An adult person in order to gain a settlement in a town or city by a five years' residence and payment of all taxes assessed to him " for any three years within that time," must have resided in the town during the whole of the three years for which the taxes were assessed. — Taunton v. Wareham, 153 Mass. 192. Women, by Residence. — Sixth. A woman of the age of twenty-one years, including a married woman who has no settlement derived by marriage under the provisions of the first clause, and a widow, who resides in any place v^ithin this commonwealth for five consecutive years, shall therehy acquire a settlement in such place. Ibid., el. 6. Stat. 1874, c. 274, § 2, relating to settlement of a woman in a town,, applies only to unmarried women. — Bomerville v. Boston, 120 Mass. 574. The statute as amended to read, " shall be held to apply to married women," upheld. — Cambridge v. Boston, 130 Mass. 357. A married woman over twenty-one years of age may acquire a settlement in a town by residing there for five consecutive years without receiving relief as a pauper, although she had ceased to reside there before the enactment of the former statute. — Dedham v. Milton, 136 Mass. 424. A widow may acquire a settlement in a town by residing therein for five consecutive years without receiving relief as a pauper. — Gambridae v. Boston,. 137 Mass. 152. The words, " any unsettled woman," mean a woman unsettled at the tim& the statute took effect. — Worcester v. Great Barrington, 140 Mass. 243. OVEESEEES OF THE PoOE. MaSS. 77 Peculiar conditions under which tin unsettled married woman failed to- acquire a settlement, because of the fact that her husband had a derivative' settlement when the statute took effect. — Middlehorough v. Plympton, IZT Mass. 325. A married woman whose husband is living is under no legal obligation to support their children, even if he is imprisoned for crime; and her right to acquire a settlement by a residence of five years is not lost by her receiving money to be used for the board of her pauper child. — Gleason V. Boston, 144 Mass. 25. The statute includes widows who have a settlement derived from their former husbands. — Marden v. Boston, 155 Mass. 359. A married woman who had no settlement at the time of her marriage, and whose husband never had a settlement in this commonwealth, but resided in a certain city for thirteen years paying taxes for four years only, gained a settlement in that city under the statute. — Stoughton v. Cambridge, 165 Mass. 251. A woman non compos mentis and not under guardianship cannot acquire a settlement by living in a city for five consecutive years, but retains her domicile of origin. — Phillips v. Boston, 183 Mass. 314. A married woman whose husband has no settlement can gain a settlement by residing in a city in the commonwealth for five consecutive years, although, during the whole time, her husband has been absent, wandering from state to state. — Bradford v. Worcester, 184 Mass. 557. Town Officers. — Seventh. A person who is chosen and actually serves one whole year or for such period as is included between two suc- cessive annual town elections as clerk, treasurer, selectman, overseer of the poor, assessor, constable, or collector of taxes in any place shall thereby acquire a settlement therein. Ihid., cl. 7. Ministers. — Eighth. A settled ordained minister of the gospel shall acquire a settlement in the place wherein he is settled as a minister. Ibid., cl. 8. Cases showing a settlement of a minister of the gospel, and the duties per- formed by him as proving such settlement. — Leicester v. Fitohhurg, 7 Allen, 90; Bellingham V. West Boylston, 4 Cush. 553. Apprentices. — Ninth. A minor who serves an apprenticeship to a lawful trade for four years in any place, and actually sets up such trade therein within one year after the expiration of said term, being then twenty-one years of age, and continues there to carry on the same for five years, other than as a hired journeyman, shall thereby acquire a settlement in such place. Ihid., cl. 9. Soldiers and Sailors. — Tenth. A person who was enlisted and mus- tered into the military or naval service of the United States, as a part of the quota of a city or town in this commonwealth, under any call of the President of the United States during the war of the rebellion or who was assigned as a part of the quota thereof after having been enlisted and mustered into said service, and who served for not less than one year, or died or became disabled from wounds or disease received or contracted while engaged in such service, or while a prisoner of the enemy, and his wife or widow and minor children, shall be deemed thereby to have acquired a settlement in such place ; and any person who would otherwise be entitled to a settlement under thia Mass. 78 Kew England Town Law. clause, but who was not a part of the quota of any city or town, shall, if he served as a part of the quota of the commonwealth, be deemed to have acquired a settlement in the place where he actually resided at the time of his enlistment. But these provisions shall not apply to any person who was enlisted and received a bounty for such enlistment in more than one place unless the second enlistment was made after an honorable discharge from the first term of service, nor to any person who has been proved guilty of wilful desertion, or who left the service otherwise than by reason of disability or an honorable discharge. Ihid., cl. 10. A ease in which the term " quota of any city or town " is explained. — Bridgewater v. Plymouth 97 Mass. 382. A written discharge issued to a soldier by the proper military authorities or a surgeon's certificate of disability held conclusive evidence in an action between two towns concerning his settlement as a pauper. — FitcKburg v. Lunenburg, 102 Mass. 358. Under the statute of 1865, a soldier had a settlement who was credited on the quota of the town^ although he was credited in excess of the number due from the town at the time. — Wayland v. Ware, 104 Mass. 46. The statutes of 1865 and 1868 applied to drafted men as well as volun- teers. The question of actual service held to be immaterial. — Sheffield v. Otis, 107 Mass. 282. In order to constitute " wilful desertion " within the meaning of the statute of 1865, there must be both intentional absence and the intention not to return to the service. — Bansom v. South Scituate, 115 Mass. 336. A case in which peculiar circumstances were held not to show wilful deser- tion. — Milford v. TJxhridge, 130 Mass. 107. A man was mustered into the United States military service, became a deserter and afterwards surrendered himself under a proclamation of the President of the United States, and was honorably discharged. Held, on the issue, whether he had duly served one year, that the time he was absent as a deserter was to be excluded. — Lunenburg v. Shirley, 132 Mass. 498. One who served and was part of the quota of the town for more than a year and was honorably discharged was held to have acquired a complete settlement for himself, wife, and minor children at the end of the year. — Newburyvort v. Worthington, 132 Mass. 510. A person who has acquired a settlement in one town by serving in the quota of such town more than one year may gain a settlement in another town by residing there for ten years and paying taxes for six years during that time. — Boston v. Warvnck, 132 Mass. 519; Granville v. Southampton, 138 Mass. 256. A settlement may be acquired by service in the United States navy .is part of the quota of a town, although the person performing the service was at the time of enlistment a, resident of another town. — Brockton v. XJxbridge, 138 Mass. 293. A person assigned as part of the quota of a town under United States statute, July 4, 1864, although enlisted and mustered into the naval service several days before the beginning of the War of the Rebellion was " duly assigned " within the meaning of the statute. — Boston v. Mt. Washington, 139 Mass. 15. It was held that a minor who was enlisted as a part of the quota of a town acquired thereby a. settlement for himself, wife, and minor children the same as if he had been of full age when he enlisted. — Fall River V. Taunton, 150 Mass. 106. Division of Towns.— Eleventh. Upon the division of a city or town, every person having a legal settlement therein, but being absent at the time of such division, and not having acquired a legal settlement else- OVEESEEES OF THE PoOK. MaSS. 79 ■where, shall have his legal settlement in the city or town containing the last dwelling place or home which he had in the city or town so divided ; and if a new city or town, composed of a part of one or more other cities or towns, is incorporated, every person legally settled in the places of which such new city or town is so composed, and who actually dwells and has his home within the bounds of such new city or town at the time of its incorporation, and any persdn duly qualified as provided in the tenth clause of this section, who, at the time of his enlistment, dwelt and had his home within such bounds, shall thereby acquire a legal settlement in such new place; but no person residing in that part of a place which upon such division is incorporated into a new city or town, and who then has no legal settlement therein, shall acquire any by force of such incorporation only; nor shall such incorporation prevent his acquiring a settlement therein within the time and by the means by which he would have gained it there if no such division had been made. Ihid., cl. 11. The pauper, an illegitimate child, must have the settlement of his mother at the time of his birth. — Fitchhurg v. Westminster, 1 Pick. 144. The pauper having gained a settlement on that part of the territory, which still remains within the limits of -B., could not lose his old, or gain a new, settlement by removing to another part of the same town. — New Braintree V. Boylston, 24 Pick. 164. Where parts of different towns, together with unincorporated territory, are incorporated into a district, a citizen having his home in such unincorporated territory gains a settlement in the district in the same manner as if such district had been wholly composed of territory previously incorporated. — Sutton V. Orange, 6 Met. 484. In the transfer of the settlement of a pauper, it is immaterial whether it is derivative or acquired by the act of the pauper himself. — Westlorough V. ReJioboth, 4 Cush. 185; North Andover v. Oroveland, 1 Allen, 75. The grandfather of a pauper acquired a settlement by two years' owner- ship of real estate and residence in a town, the pauper deriving his settle- ment from him; the effect of such a settlement was not changed by the re- moval of the father of the pauper to another part of the town, or to another town. — Maiden v. Melrose, 125 Mass. 304. Receiving Relief Defeats. — No person shall acquire a settlement, or be in process of acquiring a settlement, while receiving relief as a pauper, unless, within five years after the time of receiving such relief, he reimburses the cost thereof to the city or town furnishing the same. C. 80, S. 2. A person does not acquire a settlement by residing in a town for ten years together and paying all taxes assessed upon him for five years within said time, if, during that time, the town has paid for his support while con- fined in its workhouse on conviction for a criminal offense. — Worcester v. Auiurn, 4 Allen, 574. A man being under no legal obligation to support his stepchild, the fact that such child receives aid from a town as a pauper on his application does not make the stepfather a pauper. — Brookfleld v. Warren, 128 Mass. 287. Support granted to a person as a pauper by the overseers of the poor of a town in which he has a settlement prevents his gaining one in another town in which he resides. — Oakham v. Sutton, 13 Met. 192. A man does not acquire a settlement under the statute in a town where he owns a freehold, if, before he has lived tlierein three years, he is committed, Mass. 80 JSTew England Town Law. to the state lunatic hospital, and is there supported as a pauper. — Choate V. Rochester, 13 Gray, 92. An unmarried woman, over twenty-one years old, may acquire a settlement in a town by residing there five consecutive years without receiving relief as a pauper, although she had ceased to live there before the enactment of the statute of 1878. — Dedham v. Milton, 136 Mass. 424. Non-Support of Family in Public Institutions.— No person who actu- ally supports himself and his family shall be deemed to be a pauper by reason of the commitment of his wife, child, or other relation to an insane hospital or other institution of charity, reform, or correction by order of a court or magistrate, and of his inability to maintain such wife, child, or relation therein. Ibid., S. 3. The settlement of a pauper which was acquired by a ten years' residence and payment of taxes for five years was held not to have been defeated by the fact that his wife was, during the time, receiving support as a pauper from another town in which she resided, it not appearing that she was supported at his request or with his knowledge, or that he was ever applied to for pay- ment of such expenses or was unable to pay them. — Berkeley v. Taunton, 19 Pick. 480. The settlement will, however, be defeated if the wife of the pauper has been committed upon his complaint to the state lunatic hospital, and remains there at the expense of any town of the commonwealth, without his paying for her support during part of the time necessary to give him a settlement. — Charlestoicn v. Groveland, 15 Gray, 15. Begun, not Interrupted. — No person who has begun to acquire a set- tlement by the laws in force at and before the time when this chapter takes effect, in any of the ways in which any period of time is pre- scribed for a residence, or for the continuance or succession of any other act, shall be prevented or delayed by the provisions hereof; but he shall acquire a settlement by a continuance or succession of the same residence or other act, in the same time and manner as if the former laws had continued in force. Ihid., S. 4. Continue Till Defeated or Lost.— Except as hereinafter provided, every legal settlement shall continue until it is defeated or lost by the acquisition of a new one within this commonwealth; and upon the acquisition of such new settlement all former settlements shall be de- feated and lost. Ibid., S. 5. Absence from a town without a definite purpose at all events to return to it as a home will not interrupt the residence requisite to a settlement until a new domicile is acquired elsewhere. — Worcester v. Wilhraham, 13 Gray, 586. Since the repeal of the Stat, of 1789, c. 14, by the Stat, of 1793, c. 34, a settlement in any town in this commonwealth is not lost by the acquisition of a settlement in another state while the statute of 1789 was in force. — 'Wiliraham v. Sturhridge, 6 Cush. 61. A settlement gained in another state does not annul a previous settlement in a town within this state. — Canton v. Bentley, 11 Mass. 441. The statute of 1881, relative to paupers, is prospective only in its opera- tion. — Worcester v. Barre, 138 Mass 101. The word " support " is used in the same sense in Pub. Stat., c. 87, § 31, as in §§ 32, 33, 34 of that chapter; and a city having paid the price fixed in § 31, for the support of its paupers in a state lunatic hospital, is not liable for charges for clothing at the hospital and breakage of crockery. — Oould v. Lawrence, 160 Mass. 232. .OVEESEEES OF THE PoOE. MaSS. 81 Lost, when. — Any settlement which was not fully acquired subse- quent to the first day of May in the year eighteen hundred and sixty is hereby defeated and lost, unless such settlement prevented a subse- quent acquisition of settlement in the same place; but if a settlement acquired by marriage is so defeated, the former settlement of the wife, if not also so defeated, shall be revived. A person who is absent from the commonwealth for ten consecutive years shall lose his settlement. lUd., S. 6. The husband of a pauper had a derivative settlement in a town from his grandfather, under the provisions of law in force prior to February 11, 1794. The father of the husband had also resided in the town for ten years and paid taxes there for five years while the husband was a minor. Neither the husband nor the pauper after his death had complied with the conditions necessary to acquire a settlement in their own right. Held, that the pauper had a legal settlement in the town. — Adams v. Ipswich, 116 Mass. 570. The provision of the statute that all persons absent from the common- wealth for ten years in succession shall lose their settlement is not retro- active. — Lawrence v. Methuen. 187 Mass. 592. Returns to State Board of Charity.— They shall annually in April, for the year ending on the last day of March, return to the state board of charity the number of paupers fully supported, the persons relieved and partially supported, and the travelers and vagrants lodged at the expense of their town; and on or before the tenth day of January or July in each year make returns relative to all minor children over the age of four years, who are supported at the expense of such town, on the first day of said month, and the cost thereof, in such form and with such information as may be prescribed by the state board. C. 81, SS. 40, 43. In the year 1905, and every tenth year thereafter, the return of the overseers of the poor shall contain true and correct answers to the inquiries expressed in the statute; and they shall at the same time make correct returns of the name, age, and sex, of every child in their town under fourteen years of age, who is supported at the public charge. Ihid., S. 41. Smallpox Patients. — No- town officer shall send to the state hospital any person who is infected with smallpox or other disease dangerous to the public health, or except as provided in section 10, any other sick person whose health would be endangered by removal ; but all such persons who are liable to be maintained by the commonwealth shall be supported during their sickness by the town in which they are taken sick, and notice thereof shall be given to the state board of charity. Such notice in the case of sick persons whose, health would be endang- ered by such removal shall be signed by the overseers of the poor or by persons appointed by them by special vote. 0. 85, S. 14. State Paupers.— A town may furnish aid to poor persons found therein having no lawful settlements within the commonwealth, if the overseers of the poor consider it for the public interest; but, except in 6 Mass. 82 New England. Town Law. cases under the provisions of section 4 of chapter 85 (concerning minors) not for a greater amount than two dollars a week for each family during the months of May to September inclusive, or three dollars a week during other months; and the overseers shall in every case give immediate notice in writing to the state board of charity. A detailed statement of expenses so incurred shall be rendered, and after approval by the state board, such expenses shall be paid by the commonwealth. C. 81, S. 21. Strangers, Relief of. — The overseers of the poor, in their respective places, shall provide for the immediate comfort and relief of all persons residing or found therein, having lawful settlements in other places, when they fall into distress and stand in need of immediate relief, and until they are removed to the places of their lawful settlements. The expense thereof and of their removal, or burial in case of their decease, may be recovered in an action of contract against the place liable therefor, if commenced within two years after the cause of action arises, but nothing shall be recovered for relief furnished more than three months prior to notice thereof given to the defendant. Ihid. S. 17. If a town voluntarily maintains a pauper having a settlement in another town no action will lie to recover compensation therefor, unless it is given by Stat. 1793, c. 59, or is founded on express promise. — Dalton v. Hinsdale, 6 Mass. 501. To entitle a town, which has supported a pauper belonging to another town, to recover an indemnity it is not necessary that the pauper be actualY resident in the town at the time of giving notice to the town in which he has a legal settlement. — Marlborough v. Rutland, 11 Mass. 483. Where overseers of the poor give relief to the wife of one who has a legal settlement in another town an action lies for the town giving the relief against the husband, as well as against the town where he is settled. — Hanover V. Turner, 14 Mass. 227. Where a pauper for whom provision had been made in one town voluntarily went to an adjoining to^vn and there expenses were incurred for her support, and it was well known that provision had been made for her in the former town and that she could have walked back if she had wished to do so, it was held that the adjoining town could not recover for the expenses so incurred. — New Salem v. Wendell, 2 Pick. 341. Notice must be given within three months after relief is given. — East 8ud- lury V. Sudbury, 12 Pick. 1. Where an individual notiiied the overseers that he was supporting a pauper and should look to the town for reimbursement, and the overseers thereupon gave notice to the town of the pauper's settlement, it was held that the first town might maintain an action against the other for the pauper's support, although it had not paid the individual. — Westfield v. Southtcick, 17 Pick. 68. The fact that a sufficient provision has been made for the support of a pauper by his father's will does not debar a town that has furnished hira necessary relief from recovering the expense thereof from the town of his settlement. — Groveland v. Medford, 1 Allen, 23. Likewise in a case where a deceased pauper was entitled to soldier's relief which had not been afforded him. — Grossman v. Savings Institution, 160 Mass. 503. If the plaintiffs, after giving their first notice, had prosecuted their action to final judgment the defendants would have been barred from contesting the pauper's settlement. — Wenham v. Essex, 103 Mass. 119. OVEESEEES OF THE PoOE. MaSS. 83 A case in which the court defines what constitutes " need of immediate relief." — Templeton v. Winchendon, 138 Mass. 109. A town furnishing relief to a pauper need not wait until it has stopped giving such relief before bringing suit to recover the expenses thereof. — Worcester v. Northborough, 140 Mass. 402. Nor does a town which has furnished such relief need to wait until it is determined whether the pauper will acquire a settlement by reimbursing the cost of such relief within five years. — Dedham v. Milton, 136 Mass. 424. The action provided for under the statute must be brought within two years from the time of giving the notice. — Reading v. Maiden, 141 Mass. 580. A city may recover of a town the full amount paid for the support of a pauper in the state lunatic hospital. The cases reviewed. — Northampton v. Plainfield, 164 Mass. 506; Amherst v. Shelburne, 11 Gray, 107. Support and Burial. — The overseers of the poor of each place shall also relieve and support and may employ all poor persons residing or found therein, having no lawful settlements within this commonwealth, until their removal to the state hospital, and if they die shall decently bury them. They shall also decently bury all deceased persons who, although without means of support while living did not apply for public relief, and all unknown persons found dead. C. 81, S. 20; C. 24, S. 21. Work for Food and Lodging. — The overseers of the poor and the officer in charge of premises provided by a town for the purpose of supplying food or lodging may require any person applying for and receiving food or lodging to perform a reasonable amount of labor in return therefor, and may detain him for not more than twenty-four hours after the time of such application until the labor required of him as aforesaid has been performed. C. 81, S. 22. Removals out of State. — A person actually chargeable as a pauper to a town in which he has a settlement, who subsequently acquires a settlement in a place out of this commonwealth, may be removed thereto by the overseers of the poor of such town by a written order directed to any person therein designated. Ihid., S. 30. Removal of Paupers. — The overseers of a place to which a person has actually become chargeable may give written notice thereof to, and request his removal by, the overseers of the place where his settlement is supposed to be, who may, by an order in writing, directed to a person therein designated, cause such removal to be made. Ihid., S. 32. Cases in which the court approves as sufficient notices for removal of a pauper. — Marshpee v. Edgarton, 23 Pick. 156 ; Northfield v. Taunton, 4 Met. 433; Lynn v. Newhuryport, 5 Allen, 545; Granville v. Southampton, 138 Mass. 256. The removal contemplated by the statute is that of a living person. — Webster v. Vxbridge, 13 Met. 198. Where the town authorities have provided supplies for distribution among those out of the almshouses who need relief upon orders of overseers of the poor, and have given them notice thereof, the latter have no authority to contract debts in behalf of the town for the support of the poor. — Ireland V. Neioburyport, 8 Allen, 73. Overseers of the poor of a town answering a notice from overseers of another town for removal of a pauper need not refer expressly to the notice; Mass. 84 New England Town Law. the assertion in the answer that the pauper has no legal settlement in the town is a sufficient statement of their objections to removal. — Wenham v. Essex, 103 Mass. 117. Where overseers neglect to return a written answer to a notice from another town their town is barred from contesting the question of settlement. — Shellurne v. Buckland, 124 Mass. 117; Topsham v. Harpswell, 1 Mass. 518. A notice which stated that a mother and three children had applied for relief held insufficient, there being five children. — Carver v. Taunton, 152 Mass. 484. In case of misnomer a notice was held ineffectual, "Mary R." not being the proper designation of " Mary E. P." — Boston v. Acton, 167 Mass. 579. Proceedings for Removal. — If, within one month after receiving such notice, the overseers of the latter place do not cause such removal to be made or a statement in v^riting signed by one or more of them of their objections to the removal to be transmitted to the overseers requesting such removal, the overseers who requested the removal may, by a writ- ten order directed to a person therein designated, cause the pauper to be removed to the place of his supposed settlement; and the overseers thereof shall receive and provide for him; and such place shall be liable in an action to the place incurring the same for the expenses of his support and removal, and shall be barred from contesting the question of settlement in such action unless the settlement is denied in said statement. Ihid., S. 33. The notice and statement mentioned in the two preceding sections may be sent by mail; and if directed to the overseers of the poor of the place intended to be notified or answered, postage prepaid, shall be a sufficient notice or answer, and shall be considered as delivered to the overseers to whom it is directed at the. time when it is received in the post-office of the place to which it is directed and in which they reside. Ihid., S. 34.- Where a mistake was made in the first answer and corrected in a second answer by overseers to a notice for removal, it was held that the two answers taken together were sufficient as a response to the notice from the time second answer was received. " Sally " or " Sarah " held as sufficient.— Shelburne v. Rochester, 1 Pick. 470. The answer must be signed by one of the overseers. When a defect in the answer is not waived. — Petersham v. Coleraine, 9 Allen, 91. Notwithstanding the fact that the overseers of a town neglected to reply to a letter of notice within two months after its receipt, it was held that the town was not estopped to deny that the person to whom supplies were fur- nished was not in need of relief. — New Bedford v. Hingham, 117 Mass. 445. Facts which do not constitute an estoppel. — South Scituate v. Stouohton, 145 Mass. 535. '^ Cases in which a failure to return a written answer within the statutory period was held a bar to contesting the question of settlement in an action for expenses of support. — Sheliurne v. Buckland, 124 Mass. 117- Boston v Wareham, 131 Mass. 10. ' An answer of a town to a notice from another town, demanding the removal of a pauper, which refuses the demand on the ground that the pauper's settle- ment is in the other town, waives the right to object to the sufficiency of the notice. — Brookfield v. West Brookfield, 186 Mass. 524. Police. Mass. 85 Town Liable to Individuals.— Every city and town shall be liable for any expense necessarily incurred for the relief of a pauper therein by any person who is not liable by law for his support, after notice and re- quest made to one or more of the overseers thereof, and until provision is made by them. C. 81, S. 31. A town in which a prison is situate is held to support a pauper confined in prison for debt, whether he has a legal settlement in any other place or not, after due application to the overseers. — Car gill v. Wiscaaset, 2 Mass. 547. The notice and request need not be in writing, and an action for reim- bursement is not limited to the period of two years after the notice is given. — Watson V. Cambridge, 15 Mass. 286. Where the guardian of a, pauper gave notice to the overseers of a town that his ward was likely to become a public charge when his property became exhausted, and after the ward's death gave notice and made request to be re- imbursed for expenses incurred by him, it was held that the town was liable for such expenses.. — Fislce v. Lincoln, 19 Pick. 473. A person not an inhabitant of the town where a pauper falls into distress may recover of such town necessary expenses incurred by him for the pauper's relief after due notice and request to the overseers. — Underwood v. Scituate, 7 Met. 214. The notice and request are conditions precedent and must be an intelligible call on the overseers to take charge of the pauper, and must be made by the individual himself or by his agent or messenger. — Williams v. Braintree, 6 Cush. 399. Peculiar state of facts under which the claims of individuals for the sup- port of paupers were denied. — Shearer v. Sheliurne, 10 Cush. 3 ; Hawes v. Hanson, 9 Allen, 134. Cases in which the claims of physicians for services were denied on the ground that the town had made other provision for the relief of the paupers to whom the services were rendered. — Wing v. Chesterfield, 116 Mass. 353; Phelps V. Westford, 124 Mass. 286. A notice and request to one member of the board of overseers held suffi- cient. — Rogers v. Newbury, 105 Mass. 533. No action against a town can be maintained except upon evidence of an express and formal notice to the overseers and a distinct request to them that the pauper be provided for. — O'Keefe v. Northampton, 145 Mass. 115. Workhouse, Profits and Earnings.— The profits and earnings of in- mates of a workhouse or almshouse shall, with the stock remaining on hand, be disposed of as the overseers of the poor of the several towns shall think proper, either to the use of their towns, of the persons com- mitted, or of the families of such persons. C. 30, S. 19. An action lies by one town against another for money paid for the relief of a person having a settlement in the defendant town, for immediate relief, although at the time the pauper had money on deposit in a savings bank. — Palmer v. Hampden, 182 Mass. 511. A pauper cannot recover from a city or town for services rendered by him as an inmate of its almshouse. — Taunton v. Talbot, 186 Mass. 341. PAUPERS. See " Overseers of the Poor." PAWNBROKERS. See "Selectmen." POLICE. See "Selectmen." Mass. 86 New Eh^gland Town Law. POUNDS; POUND=KEEPER. Every town is required to maintain sufficient pounds, and to appoint annually a keeper for each pound therein. The duties of pound-keeper are to keep and care for all stray beasts which are placed in the pound, and to deliver beasts so impounded to the owner upon the payment to him of his fees, the expense of keeping the beasts, and the fees of the field driver, which when received he is required to pay to that ofBcer. For further particulars as to his duties the reader is referred to the statu-^es prescribing the same. C. 33, SS. 23-40. REGISTRARS OF VOTERS. Appointment. — In every town having three hundred registered voters, as provided in the following section, there shall be a board of registrars of voters consisting of the city or town-clerk and three other persons who shall be appointed in a town, by a writing signed by the selectmen and filed with the town-clerk. When a board of registrars is first appointed, the registrars shall be appointed in March or April for terms respectively of one, two, and three years, beginning with the first day of May next ensuing. In March or April in every year suc- ceeding the original appointment, one registrar shall be appointed for the term of three years, beginning with the first day of May next en- suing. C. 11, S. 25. Small Towns, Registrars in. — In every town having less than three hundred registered voters registered therein for the annual state elec- tion, the selectmen and the town-clerk shall constitute a board of registrars of voters; but when three hundred voters shall be so regis- tered, a board of registrars shall, in the succeeding year, be appointed,. as provided in the preceding section, and shall continue to perform the duties of registration therein until, for three successive years, the number of registered voters shall be less than three hundred, whereupon, on the first day of May following the annual state election in such third year, such board shall cease to exist and thereafter the selectmen and town-clerk shall constitute a board of registrars of voters. Ihid., S. 26. Political Representation. — In the original and in each succeeding appointment and in the filling of vacancies, registrars of voters shall be so appointed that the members of the board shall, as equally as may be, represent the two leading political parties at the preceding state elec- tion, and in no case shall an appointment be so made as to cause a board to consist of more than two members who, including the city or town-clerk, are of the same political party. If, upon written complaint to the selectmen, it shall appear, after notice and hearing, that the town-clerk, when a member of the board of registrars, and two registrars are of the same political party, the selectmen, shall remove from office the one of such two registrars hav- Eegisteaes of Voters. Mass. 87 ing the shorter term. If, upon like proceedings, it shall appear, after notice and hearing, that a registrar of voters, other than the town-clerk, has ceased to act with the political party which he was appointed to represent, the selectmen shall remove him from office. Ibid., SS. 27, 28. The only test as to the appointment of registrars of voters from the two political parties is that the registrar shall act with that one which he was appointed to represent. He need not be recognized as in regular standing by, or in all things act with, the predominant faction of that party. — Jaquith v. Wellesley, 171 Mass. 138. Vacancies, Temporary, Filled. — If a member of the board of regis- trars shall be disabled by iUness or other cause from performing the duties of his office, or shall, at the time of any meeting of said board, be absent from the town, the selectmen may, upon the request in writing of a majority of the remaining members of the board, appoint in writ- ing some person to fill such temporary vacancy, who shall be of the same political party as the member whose position he is appointed to fill. Such temporary registrar shall perform the duties and be subject to the requirements and penalties provided by law for a registrar of voters. Ihid., S. 29. Oath; Compensation. — The registrars and assistant registrars herein- after provided for shall, before entering upon their official duties, each take and subscribe an oath faithfully to perform the same. They shall receive such compensation' for their services as the selectmen may de- termine; but such compensation shall not be regulated by the number of names registered by them, and a reduction of compensation shall apply only to registrars appointed thereafter. The selectmen shall pro- vide office room for the registrars, and such aid as they may need. The town-clerk, when a member of a board of registrars, shall act as clerk thereof, shall keep a full and accurate record of its proceedings, and shall cause such notices as the registrars may require to be properly served or posted. Each registrar shall, unless sooner removed, hold his office for the term for which he is appointed and until his successor is appointed and qualified. Ihid., SS. 30, 31. Not Hold Other OfiBce. — No person shall be appointed a registrar or assistant registrar who is not a voter of the town for which he is ap- pointed, who holds an office by election or appointment under the gov- ernment of the United States or of the commonwealth, except as a Justice of the peace, notary public, or an officer of the state militia, or who holds an office in the town for which he is appointed either by election or by direct appointment of the selectmen. The acceptance by a registrar or assistant registrar of an office which he is prohibited from holding shall vacate his office as registrar or assistant registrar. Ihid., S. 34. Mass. 88 JSTew England Town Law. Place of Registration. — A person qualified to vote in a town divided into voting precincts shall be registered and be entitled to vote in the voting precinct in which he resided on the first day of May preceding the election, or, if he became an inhabitant of such town after such first day of May, in the voting precinct in which he first became a resident. Ihid., S. 14. Posting Copies of Laws. — In every place where voters are regis- tered, the registrars shall post in a conspicuous place a copy of sections 389 and 390, printed on white paper with black ink, in type not less than one-quarter of an inch wide. Ihid., S. 20. Sessions for Registration. — The registrars shall hold such day and such evening sessions as the town by a by-law shall prescribe and such other sessions as they may deem, necessary. The statute prescribes cer- tain times and the hours and length of sessions to be held in towns, the number of days prior to the annual meeting and special meetings, and the annual state election when the sessions shall be held. The sessions shall be open to the public and the records shall at suitable times be open to public inspection. Supervisors. — Upon request of ten qualified voters of a town the governor, with the advice and consent of the council, appoints for a term of one year two supervisors of registration for each place of registration in the town, one from each of the two leading political parties. The supervisors are required to attend all sessions held for registration and may attach to any book or papers there used any state- ment touching the truth or fairness of the proceedings which they may deem proper. C. 11, SS. 36, 39, 55, 59. Notices of Sessions. — They shall post or publish notices stating the places and hours for holding all sessions, the final sessions preceding any election, and that after ten o'clock in the evening of the last day fixed for registration, they will not, until after the next election, add any name to the registers except the names of voters examined as to their qualifications between the preceding thirtieth day of April and the close of registration. Ihid., S. 42. Illegal or Incorrect Registration.— The registrars are required upon complaint in writing under oath by any registered voter that any person named has been illegally or incorrectly registered, to examine into such complaint; and, after notice and a summons to the person complained of to appear before them, to enter in the register a statement of their determination upon the facts, and make all necessary corrections of the register in accordance with such determination. Ihid., SS. 52, 53. Action of One Registrar.— Any registrar may, at a place appointed for registration, on the days and during the hours designated for the purpose, receive applications for registration and examine applicants Eegisteabs of Voters. Mass. 89 and witnesses under oath; but all doings of one registrar shall be sub- ject to the revision and acceptance of the board. Ibid., S. 40. General Register. — They shall keep in general registers records of all persons, male and female, registered as qualified to vote in the town. They shall enter therein the name of every such voter written in full, or instead thereof the surname and first Christian name or that name by which he is generally known written in full, and the initial of every other name which he may have, and also his age, place of birth, and residence on the preceding first day of May, or at the time of becoming an inhabitant of the town after said day, the date of his registration and his residence at such date, his occupation and the place thereof, the name and location of the court which has issued to him letters of naturalization and the date thereof, if he is a naturalized citizen, and any other particulars necessary fully to identify him. The form of the general register is given in the statute, and the blank books required are provided by the secretary of state. Ibid., S. 43. An action will lie against the selectmen of a town by a person whose name is wrongfully erased from the register of votes. — Lamed v. Wheeler, 140 Mass. 390. Annual Register.— The registrars are required after the first day of May to prepare an annual register containing the names of all qualified voters in the town for the current year beginning with that date. The register should contain every name in the list of persons assessed for a poll-tax for the current year as transmitted to them by the assessors, and likewise the name of every woman voter whose name is in the list transmitted to the registrars as provided in section 16. They are re- quired to satisfy themselves as to the identity of all persons whose names are entered upon the register, and annually, before the first day of May, to transmit to the assessors a list of the women whose names are upon the register, with their residences as they appear on the regis- ter of the preceding year. Ibid., S. 44. Application in Person; Examination. — Every person, male or female, whose name has not been entered in the annual register in accordance with the preceding section must, in order to be registered as a voter, apply in person for registration and prove that he is qualified to register. Ibid., S. 45. Every male applicant for registration whose name has not been trans- mitted to the registrars as provided in section 16 shall present a tax- bill or notice from the collector of taxes, or a certificate from the as- sessors showing that he was assessed as a resident of the city or town on the preceding first day of May, or a certificate that he became a resi- dent therein at least six months preceding the election at which he Mass. 90 New England Town Law. claims the right to vote, and the same shall be prima facie evidence of his residence. Ihid., S. 46. The statements of a voter when applying for registration need not be under oath. — Lombard v. Oliver, 7 Allen, 155. Manner of Registering. — The registrars shall examine under oath an applicant for registration relative to his qualifications as a voter, and shall, unless he is prevented by physical disability, or unless he had the right to vote on the first day of May in the year eighteen hundred and fifty-seven, require him to vcrite his name in the general register and to read in such manner as to show that he is neither prompted nor reciting from memory. Registrars shall be provided by the secretary of the commonwealth with a copy of the constitution of the commonwealth printed on uniform pasteboard slips, each containing five lines of said constitution printed in double small pica type. The registrars shall place said slips in the box provided by the secretary of the common- wealth, which shall be so constructed as to conceal them from view. Each applicant shall be required to draw one of said slips from the box and read aloud the five lines printed thereon, in full view and hearing of the registrars. Each slip shall be returned to the box immediately after the test is finished, and the contents of the box shall be shaken up by a registrar before another drawing is made. No person failing to Tead the constitution as printed on the slip thus drawn shall be regis- tered as a voter. The registrars shall keep said slips in said box at all times. The secretary of the commonwealth shall upon request provide new slips to replace those worn out or lost. 0. 11, S. 47. Naturalized Citizens.— If an applicant for registration is a natural- ized citizen, the registrars shall require him to produce for inspection his papers of naturalization, and to make oath that he is the identical person named therein, and shall, if satisfied that the applicant has been legally naturalized, make upon his papers a memorandum of the date of such inspection. Ihid., S. 48. Minors.— If, upon examination, the registrars are satisfied that an applicant for registration has all the qualifications of a voter, except that of age, and that he will on or before the day of the next election or town meeting, attain full age, they shall place his name upon the registers. Ihid., S. 49. Rejection, Notice of.— If the registrars decline to register the name of a person examined for registration and reported to them therefor by a registrar, they shall notify him of their refusal, and give him a rea- sonable opportunity to be heard by them upon his application. They shall upon the rejection of an applicant forthwith inform him of such rejection. Ihid., S. 50. Eegisteaes of Voters. Mass. 91 Revision and Correction.— The registrars shall, from time to time, revise and correct the general register and the current annual register in accordance with any facts which may be presented to them. They shall strike therefrom the name of every deceased person which has been transmitted to them by the city or town clerk or the registrar of deaths in accordance with section 23 ; but after the name of a voter has been placed upon the current annual register, they shall not change the place of residence as given thereon, nor, unless the voter has de- ceased, strike such name therefrom, until they have sent him a notice of their intention so to do and that he may be heard on a certain day named therein. Ihid., S. 51. Post Voting Lists; Additional Names.— They shall, at least twenty days before the annual city or town election, and in every place except Boston, at least thirty days before the annual state election, cause copies of the voting lists prepared in accordance with the two preceding sec- tions to be posted in their principal office and in one or more other public places in the town, and in each precinct therein. After the voting lists have been posted, registrars shall, within forty- eight hours after a new name has been added to the annual register, cause it to be added to the lists posted in their principal office. If a town shall authorize the registrars to publish the names added to the register, they may, instead of posting them, cause all additional names to be printed in a newspaper published in the town, if any, otherwise in a newspaper published in the county in which such town is situated. Ihid.. SS. 62, 63. Nomination Papers, Certification of Voters. — Every nomination pa- per shall be submitted to the registrars of the town in which the signers appear to be voters, and such registrars shall forthwith certify thereon the number of signatures which are names of voters in the town and in the district or division for which the nomination is made. They need not certify a greater munber of names than are required to make a nomination with one-fifth of such number added thereto. Ihid., S. 144. The signing by a third person of the name of a voter to a nomination paper, not in his presence and at his request, and the subsequent filing of such paper, constitute the offenses of falsely making and falsely filing a nomination paper. — Commomvealth v. Connelly, 163 Mass. 539. Notice of Errors to Assessors. — The registrars shall promptly trans- mit to the assessors of the city or town notice of every error which they shall discover in the name or residence of a person assessed therein. Ihid., S. 54. Omission or Error, Certificates of. — Registrars shall, on the day of an election, give to a registered voter whose name has been omitted from the voting list, or in whose name or residence, as placed on the Mass. 92 New England Town Law. voting list, a clerical error has been made, a certificate of his name aud residence, as stated on the annual register, signed by the registrars or a majority of them. C. 11, S. 64. Duplicate Lists. — They shall, before every election and meeting in a town at which voting lists may be required to be used, prepare voting lists for each voting precinct or town in which such election or meeting is to be held, containing the names and residences of all persons qualified to vote therein, as the same appear upon the annual register, and they shall seasonably transmit the same to the election oificers in every such precinct, or town. Such voting lists shall be in duplicate for all elections and meetings at which duplicate lists are required to be used. Ihid., S. 65. The requirements prescribed for the registration of voters cannot be re- garded as adding a qualification to those set out in the constitution, but are only a reasonable regulation of the mode of exercising the right of voting. — Capen v. Foster, 12 Pick. 485. Recount of Ballots. — Under certain conditions, specified in the stat- ute, the registrars of voters are required to open the envelopes contain- ing the ballots cast at an election in any town, recount the ballots therein contained, and determine the questions raised as to the legality of the same; but upon a recount of votes for town officers in a town in which the selectmen are members of the board of registrars, the re- count shall be made by the moderator, who shall have all the powers and perform all the duties conferred or imposed by this section upon regis- trars of voters. Ibid., S. 267. A statement that the signers have reason to believe that the returns of the ward ofRcers are erroneous in regard to certain officers mentioned is suffi- cient. — Opinion of Justices, 136 Mass. 583. At the trial of an indictment for altering a ballot cast at an annual state election, the ballot is admissible in evidence. — Commonwealth V. Ryan, 157 Mass. 403. The language of the statute, " the records so amended shall stand as the true records of the election," does not take away the jurisdiction of this court to correct errors of law appearing upon the face of the record. — Flanders v. Roherts, 182 Mass. 524. Returns of Assessed Polls.— They shall forthwith, after the final day for registration before an annual state, city, or town election, certify to the secretary of the commonwealth the number of assessed polls, the number of registered male and female voters in the city or town, and in each ward and precinct therein, and the number of persons who by law are entitled to vote for a part only of the whole number of officers to be chosen at a state election in such city or town and in each ward and precinct therein, with the titles of the officers for whom such per- sons are entitled to vote. Ihid., S. 66. Voting List for Caucuses.— When a caucus is called the registrars shall, on request of the person designated to call the caucus to order, furnish him for use in the caucus a certified copy of the voting list of EoAD CoMMissiONEES. Mass. 93 the town, or of the ward of the city for which the caucus is to be held, as last published, adding thereto the names of voters registered since such publication. Ihid., S. 6Y. Voting Lists for Elections.— Eegistrars shall, from the names en- tered in the annual register of voters, prepare voting lists for use at the several elections to be held therein. In such voting lists, they shall place the names of all voters entered on the annual register, and no others, and opposite to the name of each, his residence on the preceding first day of May or at the time of his becoming an inhabitant of such place after said day. They shall enter the names of women voters in separate columns or lists. If a town is divided into voting precincts, they shall prepare the same by precincts, in alphabetical order, or by streets. They shall place at the end of the voting lists of each voting pre- cinct or town to be used at a state election, under a proper heading, the names of all persons who, by changes in town boundaries, or by removal from the town, are not entitled to vote for the whole number of officers to be chosen. Ihid., SS. 60, 61. ROAD COMMISSIONERS. Towns are required to elect one or more surveyors of highways, or road commissioners. The duties of these officers are substantially the same with the qualification that the road commissioners act in general independently of the selectmen, whereas the surveyors of highways, perform their duties to some extent under the direction of the selectmen. Election. — A road commissioner may be elected at the annual town meeting, to serve during the year. 0. 11, S. 334. A town may vote to elect three road commissioners in the following manner: It shall at the annual meeting when such vote is passed or at the next annual meeting elect one for the term of one year, one for the term of two years, and one for the term of three years; and at each annual meeting thereafter it shall elect one for the term of three years. A town which has voted to elect said officers as herein provided may at an annual meeting rescind such action and thereupon the office of road commissioner shall be abolished. Ihid., S. 341. Official Oath; Term. — The road commissioners before entering upon their official duties shall be sworn to the faithful performance thereof. The oath may be administered by the moderator in open meeting or by the town-clerk. Their official term begins on the day after their election, or as soon thereafter as they are qualified, and continues for the term fixed by law, or until others are chosen and qualified in their stead. Ibid., SS. 346, 347. Mass. 94 Kew England Town Law. Duties and Powers. — If road commissioners are chosen in a town, they shall exclusively have the powers, perform the duties and be sub- ject to the liabilities and penalties of selectmen and surveyors of high- ways relative to streets, ways, bridges, monuments at the termini and angles of streets, guide posts, sidewalks and shade trees, and, if sewer commissioners are not chosen, relative to sewers and drains. C. 25, S. 83. If a natural water-course has its source, body, and outlet in a highway, the surveyor of highways may, for the purpose of repairing the highway, change the direction of the water and convey it in an open ditch along the highway. The abutting landowner, although he owns the fee to the center of the highviay, cannot maintain a bill in equity against the surveyor and the town to abate the nuisance and for damages; his remedy is by Pub. Stat., c. 52, §§ 15, 16. — Nealley v. Bradford, 145 Mass. 561. Road commissioners are public officers for whose acts a town is not re- sponsible. A town not having accepted Stat. 1871, e. 158, or Pub. Stat., c. 27, §§ 74-77, elected "road commissioners," who, while performing the duties of that office, committed a trespass. Held, in an action against the town therefor that they were road commissioners de facto, the validity of whose election could not be collaterally impeached. — Clark v. Boston, 146 Mass. 43. An action of tort against a town for personal injuries caused by alleged neg- ligence of road commissioners in making and repairing a town-way under Pub. Stat., c. 52, § 3. Held, that the action could not be maintained, as the commissioners acted as public officers and not as servants of the town.^ — ■ McManus v. Weston, 164 Mass. 263. Ways, Money to Repair, how Expended.— Money appropriated for making and repairing ways shall be carefully and judiciously expended by the road commissioners; or, if the town is divided into highway dis- tricts, by the surveyors of highways, each in his own district. C. 51, S. 3. The Stat. 1871, c. 298, abolished all highway taxes. — Westhampton V. dearie, 127 Mass. 503. SCHOOLS. Establislied; Subjects Taught.— Every town shall maintain, for at least thirty-two weeks in each year, a sufficient number of schools for the instruction of all the children who may legally attend a public school therein, except that in towns whose assessed valuation is less than two hundred thousand dollars, the required period may, with the consent of the board of education, be reduced to twenty-eight weeks. Such schools shall be taught by teachers of competent ability and good morals, and shall give instruction in orthography, reading, writing, the English language and grammar, geography, arithmetic, drawing, the history of the TJnited States, physiology and hygiene, and good behavior. In each of the subjects. of physiology and hygiene special instruction as to the effects of alcoholic drinks and of stimulants and narcotics on the human system shall be taught as a regular branch of study to all pupils in all schools which are supported wholly or partly by public money, except schools which are maintained solely for instruction in particular branches. BookTseeping, algebra, geometry, one or more foreign languages, the Schools. Mass. 95, elements of the natural sciences, kindergarten training, manual train- ing, agriculture, sewing, cooking, vocal music, physical training, civil government, ethics, and such other subjects as the school committee consider expedient may be taught in the public schools. C. 42, S. 1. The power of towns to raise money for the support of town schools is not limited to the amount necessary to support the schools provided for in Rev. Stat., e. 23, §§ 1-5, 60; but they may vote and grant money for other town schools for instruction in branches of knowledge which the statutes do not require to be taught in such schools. — Gushing v. Newiuryport, 10 Met. 508. Attendance Regulated. — Every child betvyeen seven and fourteen years of age, and every child under sixteen years of age who cannot read at sight and write legibly simple sentences in the English language, shall attend some public day school in the city or town in which he resides during the entire time the public day schools are in session, subject to such exceptions as to children, places of attendance, and schools as are provided for in this chapter. The attendance of a child upon a public school as above provided is not required if he has been instructed for a like period of time in the branches of learning required by law to be taught in the public schools, or if he has already acquired such branches, or if his physical or mental condition renders such at- tendance inexpedient or impracticable. Every person having control of a child as above described is required to cause him to attend school and if he fails to do so is liable to be punished by a fine of not more than twenty dollars. C. 44, S. 1. " Of legal school age," defined to include all members of the public schools under twenty-one years of age in 1880. — Needham v. Wellesley, 139 Mass. 372. If the school committee has not approved of a particular school or has expressly refused to approve it, the person having control of a child, if he sends it to that school, must take the responsibility of being able to prove that he has been sufficiently and properly instructed there. — Commonwealth V. Roberts, 159 Mass. 372. A recent amendment of the law which permits a town to recover from the parents or guardian for the tuition of a child attending school in a town other than that of its legal residence, encourages the practice of sending children to such towns as are considered to furnish superior opportunities for instruction. Ihid.j S. 4. COMMITTEES. Election.— The town shall at its annual meeting or at a meeting held in the same month in which the annual meeting occurs, choose members of the school committee, which committee shall consist of any number of persons divisible by three which the town has decided to elect, one-third thereof to be elected annually and to continue in office three years. If a town fails or neglects to choose such committee, an election at a subsequent meeting shall be valid, and the town may Mass. 96 New England Town Law. at its annual meeting, vote to increase or diminish the number of its school committee; and any town in which ballots for town officers are provided at the expense of the town, may vote so to change the number of its school committee at a meeting other than the annual meeting called for the purpose, and held thirty days at least before the annual meeting at which such change becomes operative; such increase shall be made by adding one or more to each class to hold office according to the tenure of the class to which they are severally chosen. Such diminu- tion shall be made by choosing annually such number as will in three years effect it, and a vote to diminish shall remain in force until the diminution has been accomplished. Women are eligible as school committee. C. 11, S. 334. The general school committee of the city of Boston have power to make provision for the instruction of colored children in separate schools estab- lished exclusively for them and to prohibit their attendance upon the other schools. — Boierts v. Boston, 5 Cush. 198. The power of fixing times for vacations and holidays is not in the inhabitants of the district, nor in the prudential committee, but in the general school committee of the town. — School District v. Loud, 12 Gray, 61. A school committee had authority to print an address by them to the people of the city regarding an occurrence in the public schools and refer to the same in their annual report as a part thereof. — Wilson v. Cambridge, 101 Mass. 142. The expulsion of a pupil by part of a school committee, unanimously ratified afterwards by the full committee, is not an irregularity which gives the pupil a right of action against the town. — Hodgkins v. Rockport, 105 Mass. 475. Duties; Powers. — The school committee is required to appoint a sec- retary who shall keep a permanent record-book in which all its votes, orders, and proceedings shall be recorded. 0. 42, S. 26. The committee has general charge and superintendence of all the public schools, industrial schools, evening schools, and evening high schools, and may determine the number of weeks in each year and the hours during which such evening schools shall be kept and may make Tegulations as to the attendance therein. Ihid., S. 27. The committee selects and contracts with the teachers of the public schools; may dismiss any teacher from employment, and may elect a -teacher who has served as such in the public schools of its town for not less than one year to serve as such at the pleasure of the committee. Hid., SS. 28, 31, 32. The power given to school committees to select and contract with teachers ifor town and district schools includes the power to fix their jcompensation and to bind the town to pay the same. — Batchelder v. Salem, 4 Cush. 599; Charlestoicn v. Gardner, 98 Mass. 587. The decision of a school committee as to a person's qualifications for teach- ing is conclusive. — School District v. Movyry, 9 Allen, 96. The school committee are required to keep a record of their votes, orders, and proceedings. — Russell v. Lynnfield, 116 Mass. 367. Facts showing a reasonable regulation made by a school committee con- Property Held for Use of.-A town may hold real and personal es- tate in trust for the support of schools, and for the promotion of edu- cation within the limits of the town. C. 25, S. 13. Schoolhouses.— Every town shall provide and maintain a sufficient number of schoolhouses, properly furnished and conveniently located for the accommodation of all children therein who are entitled to at- Schools. Mass. 105 tend the public schools. A town which for one year refuses or neg- lects to coniply with the requirements of this section shall forfeit not less than five hundred nor more than one thousand dollars, to be paid and applied as provided in sections 23 and 24. The school committee, unless the town otherwise directs, shall have general charge and super- intendence of the schoolhouses therein, shall keep them in good order, and shall procure a suitable place for the schools, if there is no school- house, and provide fuel and all other things necessary for the comfort of the pupils therein, at the expense of the town. C. 42, S. 49. The school committee are public oflficers and not liable for injuries to a person by a falling tree cut down by their orders on a high school lot. The doctrine of respondeat superior does not apply to public officers employing agents in the discharge of a public duty. — McKenna v. Kimball, 145 Mass. 555, and cases cited. Construction. — Special requirements are made in the statutes in re- gard to ventilation, exits, fire-escapes, apparatus for the extinguish- ment of fires, and the construction of flues and air-ducts used for heating or ventilating purposes in all buildings used for the public schools. C. 104, SS. 22, 23, 25, 26. Sanitary Arrangements. — The law requires that every schoolhouse shall be provided with a sufficient number of proper water-closets, earth- closets, or privies for the reasonable use of the pupils, and shall be ventilated in such a manner that the air shall not become so impure as to be injurious to health. If it appears to an inspector of factories and buildings that further or different sanitary or ventilating pro- visions, which can be provided without unreasonable expense, are re- quired in any schoolhouse, he may issue a written order to the proper person or authority, directing such sanitary or ventilating provisions to be made. C. 106, SS. 54, 55. Location. — A town may, at a meeting called for the purpose, deter- mine the location of its schoolhouses, and adopt all necessary measures to purchase and procure land therefor, as provided in sections 47, 48, and 49 of chapter 25. C. 42, S. 51. A town failed to determine the location of a schoolhouse by a vote at the town meeting, " that the selectmen be authorized to build a school- house in District Kumber Six, if, in their judgment, they shall think it neces- sary." — Crosby v. Dracut, 109 Mass. 206; Spalding v. Chelmsford, 117 Mass. 393. ' A school committee cannot bind the town by an agreement to purchase land not authorized by a vote of the town. — MarsJi v. Dedham, 137 Mass. 235. Not Leased. — A town may not lease any schoolhouse in actual use as such. C. 25, S. 13, Superintendents Appointed. — The school committee of a town which is not within an existing union for the employment of a superintend- ent may, and after the first day of July in the year nineteen hundred and two shall, at the expense of the town, employ a superintendent of Mass. 106 !N"ew England Town Law. schools, who, under the direction and control of the committee, shall have the care and supervision of the public schools. The compensa- tion of the superintendent shall not be less than one dollar and fifty- cents for each day of actual service, and shall be determined by the school committee. Two or more towns may, by a vote of each, form a district for the purpose of employing a superintendent of public schools therein. Such superintendent shall be annually appointed by a joint commit- tee, composed of the chairman and secretary of the school committee of each of the towns in said district, who shall determine the relative amount of service to be performed by him in each town, fix his salary, apportion the amount thereof to be paid by the several towns and cer- tify the same to each town treasurer. 0. 42, SS. 40-43. A superintendent elected by the school committee of Boston under an ordi- nance afterwards repealed could recover for his services for the year for which he was elected, although rendered after the repeal of the ordinance. — K%mball v. Salem, 111 Mass. 87. A school committee was justified in dismissing a school superintendent who was under indictment for adultery in another state. — Freeman v. Bourne, 170 Mass. 295. Superintendents in Small Towns. — The school committees of two or more towns, having valuations for purposes of taxation below a limit fixed by the statute and an aggregate number of schools in all of not more than fifty nor less than twenty-five, and committees of four or more towns having a valuation below such limit, without reference to the limit in the number of schools, may form a union for the purpose of employing a superintendent of schools. The committees of such towns constitute a joint committee, who are required to organize by the choice of a chairman and secretary, each year, choose a superin- tendent, determine the relative amount of service to be performed by him in each town, fix his salary, and apportion the amount thereof to be paid by the several towns. Ihid., SS. 43, 44. Payment by Commonwealth.— The law provides that in certain cases and under certain conditions, where two or more towns have formed a union for the purpose of employing a superintendent of the schools within such towns, a contribution towards the salary of such superintendent, and the salaries of teachers employed in the public schools therein, shall be made by the commonwealth. Ihid., SS. 45, 4Y, 48. Teachers' Certificates.— Every teacher before he opens any public school is required to obtain from the school committee a certificate in duplicate of his qualifications, one of which shall be deposited with the selectmen before any payment is made to him on account of his services. Ihid., S. 29. The failure of a teacher to file the certificate of his qualifications until two days after the opening of school held not to defeat his claim for com- Schools. Mass. 107 pensation after he has deposited the certificate. — Liblv v. Douglas, 175 Mass. 128. If . y , Teachers, Civil Service.— Teachers of the public schools are not af- fected as to their selection or appointment by the rules of the civil service. C. 19, S. 9. Compensation from School Funds.— With the approval of the board of education in certain cases a sum not more than two dollars a week may be paid to any teacher employed in the public schools who shall be approved by the school committee. C. 42, S. 30. Text=Books; Supplies.— The school committee shall at the expense of the town purchase text-books and other school supplies used in the public schools, and, subject to such regulations as to their care and custody as it may prescribe, loan them to the pupils of such schools free of charge, and if such instruction is given therein, in the use of tools and in cooking, may so purchase and loan the tools, implements and materials necessary therefor. Ibid., S. 35. It shall, at the expense of the town and in accordance with appro- priations therefor previously made, procure apparatus, reference books, and other means of illustration. A change may be made in the school books used in the public schools by a vote of two-thirds of the whole school committee at a meeting thereof, notice of such intended change having been given at a previous meeting. Ihid., SS. 37, 38. Truants; Truant Officers. — The school committee of every town shall appoint and fix the compensation of one or more truant officers and shall make regulations for their government. Such officers shall not receive fees for their services. The school committees of two or more towns may employ the same truant officers. Ihid., S. 12. Truant officers shall inquire into all eases arising under the provisions of sections 1 and 6 of chapter 44 and sections 3, 4, and 5 of this chapter, and may make complaints and serve legal processes issued under the provisions of this chapter. They shall have the oversight of children placed on probation under the provisions of section 7. A truant officer may apprehend and take to school, without a warrant, any truant or absentee found wandering about in the streets or public places thereof. C. 46, S. 13. Truant Officers Visit Factories. — Truant officers may visit the fac- tories, workshops, and mercantile establishments in their several cities and towns and ascertain whether any minors are employed therein con- trary to the provisions of this chapter, and shall report any cases of such illegal employment to the school committee and to the chief of -the district police or to the inspector of factories and public buildings. C. 106, S. 34. Mass. 108 N'ew England Town Law. Truants, Habitual, and Absentees.— Children between the ages of seven and sixteen years who are habitually absent from school, or found wandering about in the streets or public places of any town or growing up in idleness and ignorance, are subject to arrest by any competent police or truant officer, and may upon complaint of such officer and conviction thereof be committed to the county truant school or other public institution for a term not exceeding two years. C. 46, SS. 3, 4, 5. Vacation Schools. — The school committee of a city or town may es- tablish and maintain schools to be kept open during the whole or any part of the summer vacation; but attendance thereon shall not be com- pulsory or be considered as a part of the school attendance required by law. C. 42, S. 15. Vaccination. — A child who has not been vaccinated shall not be ad- mitted to a public school except upon presentation of a certificate signed by a regular practicing physician that he is not a fit subject for vaccination. Pupils in the public schools may be excluded during the continuance in the household to which they belong of a contagious disease. C. 44, S. 6. See also Acts 1902, 0. "544, S. 10. SELECTMEN. Election. — Every town at its annual town meeting is required to choose annually three, five, seven, or nine selectmen, to serve during the year; provided that any town, having previously determined by a vote at an annual meeting, or a meeting held at least thirty days before the annual meeting at which the chapge becomes operative, may vote to elect its selectmen in the following manner. If the number fixed by the town is three, it shall at the annual meet- ing when such vote is cast, or at the next annual meeting, elect one selectman for the term of one year, one for the term of two years, and one for the term of three years ; if the number is five, it shall elect one for the term of one year, two for terms of two years, and two for terms of three years; if the number is seven, it shall elect two for terms of one year, two for terms of two years, and three for terms of three years ; if the number is nine, it shall elect three for terms of one year, three for terms of two years, and three for terms of three years; and at each annual meeting thereafter, it shall elect one, two, or three for the term of three years, as the term of office of one, two, or three expires. C. 11, SS. 334, 339. Number Increased or Diminished.— A town which votes to increase .or diminish the, number of its selectmeja at an annual meeting, may at that meeting, or any annual meeting thereafter, elect one pr more such additional officers or omit to elect one or more such officers, so as to Selectmen. Mass, 109 bring the number to the limit fixed by the vote of the town, with terms of office expiring in the manner provided in section 339 ; but one select- man shall be elected annually. A town which has voted to elect its selectmen as provided in section 339, may at any annual meeting re- scind such action; but such rescission shall not affect the term of office of any such officer. Ibid., S. 340. Where a town had accepted the Stat, of 1898, c. 548, § 335, which provides for the election of selectmen for a term of three years, it was held that an article in the warrant " to choose all necessary town ofScers for the ensuing year " was sufficient to authorize the town to choose officers according to the law in force. — Wheeler v. Carter, 180 Mass. 382. At a meeting held more than thirty days before the next annual meeting, a town may vote to abandon the method of electing selectmen provided by § 335 of Acts of 1898, c. 548, theretofore adopted by the town, and return to its former method of electing three selectmen to serve for one year. — Attorney- General V. Eutchinson, 185 Mass. 85. Oath. — Selectmen are required to take the oath of office before enter- ing upon their duties under penalty of a forfeit for not doing so. C. 25, S. 67. Act as Assessors and Overseers of the Poor. — They are assessors of taxes and overseers of the poor in towns which have not authorized the election of such officers. Towns which choose assessors or overseers of the poor for one year may provide by vote that the selectmen shall act also as assessors or as overseers of the poor, or both ; but such vote in any town using official ballots shall be cast at a meeting held at least thirty days before the annual meeting at which the selectmen are to be chosen. Before acting as assessors they shall take the oath required of such officers. C. 25, S. 85; C. 11, S. 343. An article in the warrant for a town meeting, " to choose all necessary town officers," held sufficient to authorize the election of selectmen who were to serve also as assessors of taxes and overseers of the poor. — Common- wealth V. Wenticorth, 145 Mass. 50. Animal Inspectors, Appointed. — They shall annually in March ap- point one or more inspectors of animals subject to the approval of the state board of cattle commissioners. C. 90, S. 12. Apprentices. — They may approve the indenture of a minor in certain cases, inquire into the treatment of such apprentices, and defend them from cruelty, neglect, or breach of contract of their masters. 0. 155, SS. 5, 10. Auctioneers' Licenses; Unlawful Sales.— They may license one or more suitable inhabitants of the town as auctioneers. C. 64, SS. 1, 9. They may seize goods sold or offered for sale by auction contrary to law and forfeited to the town. Ihid., S. 11. The signing of the memorandum by the auctioneer on the day after the sale was held to satisfy the statute of frauds, his agency for the seller still existing.^ White v. Dahlquist Mfg. Co., 179 Mass. 427. Mass. 110 New Englai^d Town Law. Auditor, Temporary, Appointed. — In case the office of auditor be- comes vacant, they shall appoint an auditor to serve until another is chosen and qualified. C. 11, S. 360. Automobiles Regulated. — The selectmen of any town may make special regulations as to the speed of automobiles and motor cycles, and as to the use of such vehicles on particular roads or ways, including their complete exclusion therefrom. No such special regulation, how- ever, increasing or lessening the speed of such vehicles on the public highways, or excluding them therefrom, shall be effective unless the same has been published in a newspaper, if any, published in the town, or in a newspaper published in the coimty in which the town is sit- uated. Upon written protest filed with the Massachusetts highway commission, as provided in this act, and a hearing before such commis- sion, any such regulation may be annulled. Such regulations shall be posted conspicuously by, or under, the direction of said commission on signboards at such points as said commission may deem necessary. 'No ordinance, by-law, or regulation now in force in any town which regu- lates the speed at which such vehicles shall be run upon its public ways shall hereafter have any force or effect, but nothing in this act contained shall be so construed as to affect the rights of boards of park com- missioners as established by law. Acts of 1905, C. 366. Bicycles, Velocipedes. — They may regulate the use by children of velocipedes on sidewalks, and grant permits to persons to ride bicycles or tricycles for specified times on specified portions of public ways at any rate of speed. C. 52, S. 9. Billiards, Bowling Alleys, Licenses.— They may grant a license to a person to keep a billiard, pool, sippio table, or a bowling alley for gain upon certain conditions, and may revoke the same at pleasure. C. 102, SS. 168, 186. A license to keep a pool-table for hire under the statute may be revoked without notice to the licensee. — Commonwealth v. Kinsley, 133 Mass. 578. Building Inspector; Removal of Buildings.— In towns accepting the provisions of this chapter, they may appoint an inspector of buildings. They may abate and remove a building or structure erected in viola- tion of section 2 of this chapter. C. 104, SS. 3, 4. Buildings, Burnt or Dangerous, Removed.— The selectmen after no- tice in writing to the owner of a burnt, dilapidated, or dangerous building, and a hearing, may adjudge it a nuisance and make and record an order disposing of the same. They shall have the same power to abate and remove such a nuisance as is given to a board of health in a city or town. C. 101, SS. 1, 5. Burial Agent.— They shall designate an agent to bury the bodies of deceased soldiers, sailors, and marines, their wives, widows, or dependent Selectmen. Mass. Ill mothers, if such persons die without sufficient means to defray their funeral expenses. C. 79, S. 20. Caucuses, Polling=Places for.— The selectmen shall be notified by the town committee of the date when caucuses are to be held two weeks prior to such date, and shall, at the expense of the town, provide polling-places for such caucuses and notify said committee ten days prior to said date, of the polling-places so provided. C. 11, S. 95. Upon the written request of twenty-five voters at least twelve days prior to the date of any caucus, the selectmen shall arrange the polling- place so as to allow voting to proceed in two or more lines at said caucus. Ihid., S. 105. Cemeteries, Funds; Land for. — They may, in conjunction with the cemetery commissioners, direct the town treasurer how to invest funds and to pay the income therefrom. C. Y8, S. 24. They may, with the approval of their town, apply to the county com- missioners in certain cases to take land for cemetery purposes. Ihid., S. 11. The right of the town to take adjoining land to enlarge a burying-ground is not affected by the manner in which the title to the land is limited among its owners. — Balch v. County Commissioners, 103 Mass. 106. Constables; Bonds. — They may appoint as many constables in ad- dition to those elected by the town as they may deem necessary. 0. 25, S. 87. The bond of a constable shall be approved by the selectmen who shall indorse their approval thereon. Ihid., S. 88. Dangerous Diseases. — They shall use all possible care to prevent the spread of a dangerous disease in the town, and take all such measures as they deem best for that purpose. C. 75, S. 43. They are authorized to give certificates stating the causes of death of persons dying of dangerous diseases, in certain cases. C. 78, S. 43. Dogs. — The selectmen are charged with the duty of enforcing the laws in relation to dogs. When a complaint is lodged with them of damage inflicted by dogs, the chairman appraises the amount, if the same is not above twenty dollars, and if in his opinion it exceeds that amount, the matter is referred to three disinterested persons who make the appraisal. The chairman returns a certificate of the damages found to the treasurer of the county, except in the county of Suffolk. In case of the absence or illness of the chairman, any one of the selectmen may discharge the duties imposed upon him. C. 102, SS. 151, 157. The owner of sheep worried, maimed, and killed by dogs had no claim against a town, it not appearing that he had produced to the selectmen suflR- cient proof of his loss. — Chenery v. Holden, 16 Gray, 125. Mandamus was granted ordering the selectmen to draw an order on the town treasurer to pay the owner for the loss of a horse, which was so wor- Mass. 112 ISTew England Town Law. ried and frightened by a dog that he became worthless and had to be killed. — Osborn V. Lenox, 2 Allen, 207. The owner of a dog engaged with other dogs in doing damage to sheep is liable to the county for all the damage done, not alone for the part done by his own dog. — Worcester v. Ashworth, 160 Mass. 186. Killing.— It is the duty of the chairman of the board to issue an- nually in July a warrant to one or more police officers or constables to kill all unlicensed dogs; and within forty-eight hours after any person has been convicted of keeping any dog contrary to law, the chairman is required to order such person to remove such dog from the town; if the order be not obeyed, it is the duty of the selectmen to order the dog to be killed. C. 102, SS. 140, 143. Under the statute any person is authorized to kill any dog, found and being without a collar, if he is out of the enclosure of his owner. — Tower v. Totoer, 18 Pick. 262. So even if the dog is licensed, although such killing is before July 1, and no warrant has been issued. — Morewood v. Wakefield, 133 Mass. 240. An officer having a warrant issued under the statute may enter the prem- ises of the owner and kill the dog there, or he may take the dog out of the enclosure and destroy him outside. — Blair v. Forehand, 100 Mass. 136. It is the officer's duty to make the complaint. — 1 Op. Atty.-Gen. 603. Reward; Muzzling. — The selectmen may ofier a reward for the kill- ing of any dog found to have done damage, or for evidence of the ownership of such dog, to be paid by the county commissioners upon a certificate signed by the selectmen. They may order any dog in the town to be muzzled or restrained from running at large, and serve notice upon the owner or keeper of any dog who has done damage to kill or confine such dog. C. 102, SS. 158, 153. Elections, Voting Precincts Authorized. — A town may direct its se- lectmen to prepare a division of the town into convenient voting pre- cincts. The selectmen shall, so far as possible, make the center line of streets or ways, or other well-defined limits, the boundaries of the proposed precincts, and shall designate them by numbers or letters. They shall, within sixty days, file a report of their doings with the town-clerk, with a map or description of the proposed precincts, and with a statement of the number of male voters registered in each for the preceding annual election. If such report shall be rejected the town may at any time direct the selectmen to prepare a new division. C. 11, S. 166. Voting Precincts Changed.— When a town has been divided into vot- ing precincts or the voting precincts thereof have been changed, the selectmen shall post in the office of the town-clerk and in at least three public places in each new precinct a map or description in which the new precincts shall be designated by numbers or letters, and defined clearly and, so far as possible, by known boundaries; and they shall also furnish copies thereof to the registrars of voters and the assessors of such town, and to the election officers of each precinct so estab- lished. Ihid., S. 168. Selectmen. Mass. 113 PoUing-PIaces Designated.— The selectmen of every town divided into voting precincts shall, thirty days at least before the annual state elec- tion and ten days at least before any special election of a state officer therein, designate the polling-place for each voting precinct and shall cause it to be suitably fitted up and prepared therefor. It shall be in a public, orderly, and convenient portion of the precinct; but if no such polling-place can be had within the precinct, they may designate a polling-place in an adjoining precinct. No building or portion of a building shall be designated or used as a polling-place in which intoxi- cating liquor has been sold within the thirty days preceding the day of the election. When the polling-places have been designated the selectmen, in at least three public places in each precinct of the town, forthwith post a printed description of the polling-places designated, and may give further notice thereof. Ihid.^ S. 186. Marking-Shelves. — They shall provide marking-shelves or compart- ments in the polling-places, and have guard-rails so placed that only persons inside thereof can approach within six feet of the ballot-boxes or marking-shelves. There shall be a marking-shelf for every seventy- five voters, and not less than three in any town or voting precinct. Ihid., S. 187. Officers Appointed. — The selectmen of every town divided into vot- ing precincts shall annually, between the first and fifteenth day of August, appoint as election officers for each voting precinct,' one warden, one deputy-warden, one clerk, one deputy-clerk, two inspectors, and "two deputy-inspectors, who shall be qualified voters of the precinct. They may, in like manner, appoint two inspectors and two deputy- inspectors in addition. Ihid., S. 172. Vacancies. — If a vacancy in the number of the election officers occurs before the twentieth day of September in any year, or if an election officer declines his appointment and gives notice thereof to the town clerk before said date, or if at aspecial election the office of an election officer is vacant, the selectmen shall fill the vacancy; and the appoint- ment shall be so made as to preserve the equal representation of the two leading political parties. Ihid., S. 175. Candidates Ineligible. — No person shall, at a town election, be eligible or act as an election officer in a voting precinct in which he is a candidate for election; and if a person who has been appointed an election officer becomes such a candidate, and does not forthwith resign his office, the selectmen shall, if he is a candidate at a state election, remove him from office before the first day of November, or, if he is a candidate at a town election, the selectmen shall remove him before the election. Ihid., S. 176. Ballot-Clerks.— At state elections in towns not divided, into voting precincts, and at town elections in towns in which official ballots are 8 Mass. 114 New England Town Law. used, the selectmen shall, before the opening of the polls, appoint two voters as ballot-clerks, who shall have charge of the ballots and furnish them to voters. The selectmen or moderator presiding at such election may subsequently appoint additional ballot-clerks not exceeding one for every four hundred voters and majority fraction thereof, and may likewise fill any vacancy after the opening of the polls. Such ballot- clerks shall be so appointed as to represent the two leading political parties as equally as may be, except that such additional ballot-clerks may be appointed from voters not representing either of them. C. 11, S. 180. Tellers.— Selectmen of towns shall, af least five days before a state or town election, appoint voters as tellers to assist at the ballot-box and in checking the names of voters upon the voting-lists, and in can- vassing and counting the votes. Tellers appointed at elections at which official ballots are used shall be so appointed that the election officers making and assisting in the canvass and count of votes shall equally represent the two leading political parties. Ihid., S. 182. Canvass of Votes.— At state elections, in towns not divided into Toting precincts, the canvass and count of votes shall be made by the selectmen and town-clerk who may be assisted by the tellers. Ihid., S. 23Y. Precinct Returns, Examination. — The selectmen and town-clerk in towns divided into voting precincts, shall forthwith after a state elec- tion examine the copies of the records of the election officers, and if any error appears therein, they shall forthwith give notice thereof to the officers by whom the error was made, who shall forthwith make an additional record under oath in conformity with the facts and deliver a copy thereof to the town-clerk or board. The selectmen and town-clerk shall examine all original and all ad- ditional copies of the records and make them part of the records of such election, and shall certify and attest copies of the records of votes for the several candidates. Ihid., S. 243. Records, Examination.— If a district for the election of representa- tives in the general court is composed of one town, the selectmen shall forthwith examine the records of the votes and determine who appear to be elected. Ihid., S. 256. Certificates.— The selectmen, or the town-clerk, acting in a repre- sentative district shall make duplicate certificates of election of the persons appearing to be elected and shall, within fifteen days after the day of the election, transmit one certificate to the secretary of the commonwealth, and shall transmit the other certificate, by a constable or other officer, to the person elected. The officer transmitting the cer- tificate shall make a return of his doings. Ihid., S. 260. Selectmen. Mass. 11& Presiding Officer.— In towns not divided into voting precincts, the selectmen shall by their chairman or senior member present, preside at meetings for the election of state officers. At every other meeting for election purposes, in the absence of the town-clerk, the chairman or member longest in continuous service shall preside until a moderator is elected. Ihid., SS. 179, 331. Senators and Councillors.— Elections held to choose senators and councillors shall be called by the selectmen, annually, for the Tuesday after the first Monday in November. The selectmen shall preside at such meetings impartially, shall receive, sort, and count the votes of all qualified voters present, in open meeting, in presence of the town clerk, who shall make a fair record in presence of the selectmen and in open town meeting, of the name of every person voted for and of the num- ber of votes against his name; and a fair copy of this record shall be attested by the selectmen and the town-clerk, and shall be sealed up, directed to the secretary of the commonwealth for the time being with a subscription expressing the purport of the contents thereof, and de- livered by the town-clerk to the sheriff of the county in which such town lies, thirty days at least before the first Wednesday of January. Cons., C. 1, Art. II. Voting Regulations. — They may make regulations not inconsistent with law, as to the use of ballot-boxes and seals, counting, and other apparatus, the receiving of ballots, and the counting and returning of votes. 0. 11, S. 9. Electric Lines, Private. — They may authorize a person to construct for private use, along and under public ways, lines for the transmis- sion by electricity of light, heat, or power, and for other purposes, and regulate the use thereof. C. 25, SS. 53, 54. Factory Bells, Wliistles, Gongs.— The selectmen may designate in writing such size and weight of bells, whistles, and gongs, and the hours and manner in which the same may be used by manufacturers and others for the purpose of giving notice to their employees. C. 106, S. 9. The ringing of a heavy bell at an early hour in the morning to arouse operatives in a mill is a private nuisance, and the owner of the mill may be restrained by injunction from ringing the bell. — Dams v. Satinfer, 133 Mass. 289. Statute upheld. — Bawyer v. Da/vis, 136 Mass. 239. Fire, Causes, Investigation. — They shall in certain cases investigate the causes and circumstances of fires which have destroyed property in the town. C. 32, S. 2. They may, in certain cases, enter into buildings and upon premises and inquire as to the presence of combustible materials and the exist- ence of conditions liable to cause fire. They shall order, in writing, such materials, if found, to be removed, and such conditions, if exist- ing to be remedied. Ihid., S. 5. Mass. 116 ISTew England Town Law. Fire Department; Engineers. — They may establish a fire department in their town and shall thereafter annually in April appoint engineers, not exceeding twelve, for the term of one year, and may for cause re- move an engineer, after notice to him and a hearing, and shall fill all vacancies. Ihid., S. 38. Fire District Meeting. — They may, upon the written application of seven freeholders, inhabitants of a proposed fire district, give notice in like manner as for town meetings, requiring the voters to assemble at some suitable place in the district for the purpose of establishing a fire district. Ihid., S. 51. A declaration made by tellers of the result of a vote in the election of an officer of a fire district in the presence of the moderator and received by the meeting is a declaration by the moderator within the meaning of the statute. — Fritz v. Crean, 182 Mass. 433. Fire Enginemen. — The selectmen of towns provided with fire engines may appoint enginemen to hold office at the pleasure of the selectmen who may discharge them if they are negligent in the performance of their duties. They may also appoint enginemen at the request of the proprietors of private engines to be employed for the benefit of the town. They may also appoint hosemen not exceeding twenty to each hose carriage. lUd., SS. 26, 29, 32. The vote of a town having a fire department to appropriate money to pay members of a private organization whose members have not been appointed enginemen is ultra vires and void. — Greenough v. Wakefield, 127 Mass. 275. Fireproof Safes or Vaults. — The selectmen are required, at the ex- pense of the town, to provide and maintain fireproof rooms, safes, or vaults for the safe-keeping of the public records of the town other than the records of teachers of the public schools. C. 35, S. 18. Fire Protection. — If they consider it necessary for the protection of persons and property against fire, the selectmen may cause aqueduct corporations to put in conductors or pipes for the purpose of attaching hydrants, or conducting water into reservoirs. C. 123, S. 52. A city is not liable for a personal injury resulting from the negligence of officers and members of its fire department in performing their duties. Stat. 1867, c. 158, cited with approval. — Fisher v. Boston, 104 Mass. 87. The statute does not apply to a water company whose charter does not confer power upon the town or its selectmen. — Smith v. Dedham, ' 144 Mass. 177. Buildings of Combustible Materials Licensed. — In a town accepting the provisions of this and the following section, or corresponding pro- visions of earlier laws, buildings or structures of certain dimensions and of combustible materials, may be erected, if a license therefor be granted by the selectmen. C. 104, S. 2. Firewards.— They may annually in March or April appoint firewards, and one or .more forest firewards, or act as such in towns having less than three hundred voters, by vote of the town. 0. 32, SS. 9, 16. Selectmen. Mass. 117 Fireworks, Licenses. — They may grant licenses for the keeping, stor- age, transportation, use, manufacture, or sale of explosives, upon such terms as may be prescribed in the by-laws of the town. C. 102, S. 98. Fish. — The selectmen are required to enforce the laws for the pro- tection of food fish. They may grant licenses to dig and grow oysters and permits for taking shell-fish for bait. They may, when instructed by their towns so to do, control, regulate, or prohibit the taking of certain kinds of fish, and have power to appoint and fix the compensation of fish wardens and to designate constables for the detection and prose- cution of violations of the laws relating to shell fisheries. They may .authorize the construction of weirs, nets, and traps for fishing pur- poses; and, in towns in which salt fish are landed from vessels, they are required annually to appoint a public weigher of fish, who himself may appoint deputies subject to the approval of the chairman. C. 91, SS. 55-136; C. 56, SS. 29, 30. A town in its corporate capacity has no authority to transfer the right of taking oysters within its limits, and any contract made by a town for that purpose is void. — Dill v. Wareham, 7 Met. 438. The statute authorizes any inhabitant of the commonwealth to take scallops for his family use without a permit from the waters of any city or town. — Williams v. Delano, 155 Mass. 10. The oysters planted by a licensee, and left Dy him when his license expires, can be removed only under the provisions of the statute. He has no prop- .erty in them, and a subsequent licensee can take them. — Eeene y. Gifford, 158 Mass. 123. The selectmen, acting under the statute and a vote of the town, have power to make a regulation forbidding the taking of clams without a permit, except for the purposes and in the quantities authorized by the statute, and pro- viding that permits shall be granted only to inhabitants of the town. — Gom- monicealth v. Hilton, 174 Mass. 33. Furnaces, License. — In towns which have accepted the provisions of the law providing therefor, the selectmen may grant licenses for the •erection of a building in which a steam engine or furnace is to be used for the melting of iron or making glass, and make such regulations as to the height of flues and protection against fire as they deem neces- sary for the safety of the neighborhood. Any furnace or engine erected or used contrary to the provisions of this chapter shall be deemed a •common nuisance, and may be removed by the selectmen. C. 102, SS. 73, 77. An assessment made by a board of health upon an owner of land to abate a nuisance held void for failure to notify him of the hearing. — Sail v. Staples, 166 Mass. 399 ; Grace v. Newton Board of Health, 135 Mass. 490. Garbage Contracts. — They may make contracts for a term of years for the disposal of the garbage, refuse, and offal of the town. C. 25, S. 14. A town may make contracts for the exercise of its corporate powers and for the purposes eniunerated in the statutes. They cannot engage in enter- prises foreign to the purposes for which they were incorporated, nor assume Tesponsibilities which involve undertakings not within the compass of their Mass. 118 New Engi^nd Town Law. corporate powers. — State v. Falmouth, 167 Mass. 115; Vincent v. Nantucket, 12 Cush. 103, 106. A board of health transcends its powers in attempting to award a contract under c. 25, § 14, in violation of a vote of the town making the appropriation, that the work should " be let out to the lowest responsible bidder." — Oliver v. Gale, 182 Mass. 39. Grain Measurers. — They shall annually appoint one or more measur- ers of grain, and if only one is appointed, may authorize him to ap- point deputies. 0. 57, S. 26. Habitual Drinker. — A selectman may request, in writing, any person not to sell or deliver liquor to a person having the drink habit, and may bring an action for damages against the person so requested, if such person thereafter sells or delivers liquor to such habitual drinker. C. 100, S. 63. The master is liable for the wrongful acts of his servant done in the execu- tion of the authority given by the master. Defendant's barkeeper sold in- toxicating liquor to plaintiff's husband after notice from her not to do so.. Defendant held liable, although he had instructed the barkeeper not to sell. to the husband. — George v. Gohey, 128 Mass. 289. The form of notice by a wife held sufficient : " My husband has been in the habit of getting liquor here and coming home drunk. * ♦ » j don't want you to give him any more drink." — Kennedy v. Saunders, 142 Mass. 9. The notice need not state that the husband has the habit. — Tate v. Dono- van, 143 Mass. 590. An adult son, although not dependent on his father for support, may main- tain an action against a person selling the father spirituous or intoxicating- liquors, after notice in writing by the son forbidding the sale. — Taylor V. Carroll, 145 Mass. 95. The notice must be given by a person who holds the relationship pre- scribed by the statute, and it must appear that the defendant knew or be- lieved that such relationship existed. — Sackett v. Ruder, 152 Mass. 402. The notice may be signed for the wife by another person in her name at her request and in her presence, she knowing and understanding the contents- of the notice. — Finnegan v. Lucy, 157 Mass. 439. Hay and Straw Inspectors; Weighers.— In towns where pressed hay or straw is sold, they may appoint one or more inspectors of the same. C. 57, S. 36. They may from time to time appoint weighers of hay, and may re- move the same. Ihid., S. 35. Health Board.— They shall act as a board of health, in case no such board is chosen by the town. C. 11, S. 338. Hearings.— They may summon witnesses and administer oaths at hearings before them; and the chairman may issue warrants to bring witnesses who have been summoned to testify before the board. 0. 175, SS. 8, 9. The common council of a city has no power to commit and punish a witness; for contempt. — WMtconib's Case, 120 Mass. 118. Highways and County Bridges.— They may exercise original and con- current jurisdiction with the county commissioners of petitions affect- ing a highway or county bridge in the town. C. 48, S. 58. Selectmen. Mass. 119 Highway Districts Assigned.— The selectmen of a town having more, than one surveyor of highvcays shall annually, before the first day of May, assign in writing to each surveyor the limits and divisions of the ways to be kept in repair by him. C. 51, S. 4. Horse Keeping. — In towns having less than five thousand inhabit- ants, the selectmen may license suitable persons to keep more than four horses in specified buildings, and may revoke such licenses at pleasure. C. 102, S. 72. The statute gives the board of health the final determination of the ques- tions involved in the erection of a stable. — White v. Kenney, 157 Mass. 12. The superior court has no jurisdiction in equity to enforce the provisions of the statute. — Langmaid v. Reed, 159 Mass. 411; Baldwin v. Wilbraham, 140 Mass. 459. Stat. 1890, c. 395, gives that sourt jurisdiction. The Stat. 1891, c. 220, is an exercise of the police power of the common- wealth and not of the right of eminent domain and is constitutional. — New- ton V. Joyce, 166 Mass. 84. The subdivision of one building and use of another on a lot so as to keep eleven horses, held to be an evasion of the law. — Brookline v. Hatch, 167 Mass. 381. Innholders' Licenses. — They may license persons to be innholders or common victuallers. Ihid., SS. 2-5, 22. Mandamus will not lie to compel a mayor of a city to sign a license granted by the board of aldermen, when the mayor is not satisfied that the petitioner has complied with all the provisions of the law. — Deehan v. John- son, 141 Mass. 23. Intelligence Offices. — They may grant licenses to suitable persons to keep intelligence offices, subject to the provisions of sections 186 to 189 of this chapter, and may revoke them at pleasure. Ihid., SS. 24, 27, 186. Junk Dealers. — They may grant licenses to suitable persons to keep and deal in junk, old metals, and second-hand articles, subject to the provisions of sections 186 to 189, if by-laws therefor have been adopted in their town, and may revoke such licenses at pleasure. Ihid., SS. 29, 30, 31, 186. One who has no shop, but buys to sell again odds and ends of new iron left from larger pieces used in the manufacture of carriages and not available for use, is not a junk dealer. — Commonwealth v. Ringold, 182 Mass. 308. The keeper of a shop where gold and silver are bought is required to have a license, although he does not sell the gold and silver, but has it made into dental supplies, or sends it to the United States mint to be made into coin. — Commonwealth v. Hood, 183 Mass. 196. Jury List.— They annually prepare a list of persons qualified to act as jurors, and post the same in public places at least ten days before it is submitted to a town-meeting. C. 176, SS. 4, 5. Jurors, Drawing of. — With the town-clerk they have charge of the drawing of jurors, and if served with a venire shall warn a town meeting for the purpose of drawing jurors as ordered by the town or provided by law. C. 176, SS. 19, 21, 22. Mass. 120 JSTew Eitgland Town Law. Land for Public Uses. — They shall cause to be recorded the taking by the town of land for public uses, and may agree, on behalf of the town, with the owner, upon the amount of damages sustained by him. C. 25, SS. 48, 49. Liquor Licenses, Applications for. — They may during March and April receive, publish notice of, investigate, and act upon applications for licenses, and in April grant such licenses to take effect on the first day of May following. C. 100, S. 12. They may refuse to issue a license to any person by them deemed unfit to receive the same, and nothing in this chapter shall be so con- strued as to compel the licensing board to grant licenses. Ibid., S. 16. A fee paid for a license to sell intoxicating liquors cannot be recovered back. City or town officers cannot be compelled to grant licenses. — Emery v. Lowell, 127 Mass. 140. A form of ■ published notice of application for license held sufficient. — Braconier v. Packard, 136 Mass. 50. It is incumbent on the licensee to see that the posting of the notice re- quired to be posted on the premises is properly done. — McGinnis v. Medway, 176 Mass. 71. Clubs; Parks. — They may grant licenses to clubs; but no licenses shall be granted to be exercised in public parks, pleasure grounds, or reservations. Ihid., SS. 88, 38. In a city which has voted not to grant licenses to sell intoxicating liquors, if a club by its agent uses a place for the purchase and storage of such liquors for its' members and for dispensing the same to them, the place is a common nuisance, and the agent may be convicted of maintaining such nui- sance. — Commomcealih v. Baker, 152 Mass. 337. A member of an incorporated club arrested on the premises after having just drawn lager beer in glasses from a keg can be convicted under the statute. It is not necessary to prove that the place is used mainly for the purpose of selling, distributing, or dispensing intoxicating liquors. — Common- wealth V. Fleckner, 167 Mass. 13. Forfeited.— They may declare forfeited a license to sell intoxicating liquors, upon notice to the licensee and satisfactory proof that he has violated or permitted the violation of, and condition thereof. Ihid., S. 47. A license cannot be revoked arbitrarily. That must be done upon proof satisfactory to the licensing board of a violation of the conditions of the license, and that fact should appear upon their records. — Commonwealth v. Moylan, 119 Mass. 110; Commonwealth v. Earner, 128 Mass. 76; Common- wealth v. Wall, 145 Mass. 216. Liquor Selling, Arrest for.— A selectman may, without a warrant, arrest any person whom he finds in the act of illegally selling, trans- porting, distributing, or delivering intoxicating liquor, and seize the liquor, vessels, and implements of sale in possession of such person. Ihid., S. 86. Any citizen may enter complaints for violations of the law. — Common- wealth V. Murphy, 147 Mass. 577. Selectmen. Mass. 121 Stopped, when. — They may stop, for a period not exceeding three days at one time, the sale and delivery of liquor by persons holding licenses of the first three classes, in cases of riot or great public excite- ment. Hid., S. 39. Vote upon License; Town Warrant.— They shall insert in the war- rant for the annual meeting of the town an article providing for a vote upon the question, "shall license be granted for the sale of in- toxicating liquors in this town ? " C. 100, S. 10. Statute held to be constitutional. — Commonwealth v. Fredericks, 119 Mass. 205. A form of license held sufficient. — Murphy v. Nolan, 126 Mass. 542. A license which sets forth the name of the street only and not " the build- ing in which the business is to be carried on " is defective.-^ Commomvealth V. Merriam, 136 Mass. 433 ; Commonwealth v. Cauley, 150 Mass. 272. Xiicenses held to have been legally revoked upon notice and a hearing, where a partnership designation was used but no partnership existed.— Common- wealth V. Bearce, 150 Mass. 389; McGinnis v. Medway, 176 Mass. 67. Lumber, Wood, and Bark, Surveyors of.— They may grant licenses to surveyors of lumber and measurers of wood and bark to act in an ad- joining town, to be in force not later than the next annual meeting of the town. C. 60, S. Y; C. 5Y, S. 76. Main Drains and Common Sewers. — They may lay, make, repair, and maintain main drains or common sewers in public or private ways or private land, and may take land necessary therefor." C. 49, S. 1. They may fix the annual charges for the use of common sewers, and may ascertain, assess, and certify the charges to be paid by persons who enter their particular drains into such sewers or receive benefit thereby for draining their lands or buildings. Ihid., SS. 6, 3. No action can be maintained for the recovery of an assessment upon a person's entering his particular drain into a common sewer by a city or town; the only remedy is the enforcement of the lien given by the statute. — Itoxbiiry v. Nickerson, 114 Mass. 544. A town has no authority by statute to lay out and construct drains or sewers, and is not responsible for damages resulting from work done under the supposed authority of illegal and void votes.— iemon v. Newton, 134 Mass. 4/6. A sewer assessment cannot be laid upon land of a cemetery corporation which, by its charter, is perpetually set apart as a burial place for the dead, and can "neither be sold, used for profit, nor appropriated to any other pur- pose. — Mt. Auburn Cemetery v. Cambridge, 150 Mass. 12. A town is liable to a landowner for damages resulting from neglect to keep its sewers free from obstructions. — Bates v. Westborough, 151 Mass. 174; Child v. Boston, 4 Allen, 41; Emery v. Lowell, 104 Mass. 13; Murphy V. Lowell, 124 Mass. 564; Allen V. Boston, 159 Mass. 324. A town has power to widen a common drain or to clear it from obstructions, although it is upon private land and outside the limits of any highway^ — Melrose v. Hiland, 163 Mass. 303. The Act of 1892, c. 245, authorizing municipal authorities of towns and cities to establish annual charges for the use of common sewers held to be constitu-, tional. — Carson v. Brockton, 175 Mass. 242. Cases defining the powers ■ and liabilities of the public authorities of a city concerning main drains and common sewers: Child v. Boston, 4 Allen, Mass. 122 New England Town Law. 52 ; Carr v. Dooley, 122 Mass. 258 ; Hill v. Boston, Hid. 344 ; Butler v. Worces- ter, 112 Mass. 542; French v. Lowell, 117 Mass. 363; Brown V. Fitchburg, 128 Mass. 282; Fairbanks v. Fitchburg, 132 Mass. 48; Gmy v. Boston, 139 Mass. 328; Aj/er v. Somerville, 143 Mass. 585; Collins v. Holyoke, 146 Mass. 598; AHen v. Charlestown, 111 Mass. 123. Assessments for. — They may determine the method of making as- sessments for drains and sewers; the amounts to be paid by persons for the privilege of using the same; the amounts to be paid by per- :Sons who enter a common sewer laid by a private person; and may grant permits for the opening of a main drain or sewer for the pur- pose of clearing or repairing it. C. 49, SS. 7, 8, 9, 37, 40, 29. Particular Sewers. — They may lay, make, and maintain particular sewers from the common sewer to the street line, and, at the cost of the owner, from the street line to a house or building. They may make regulations for the construction and use of all particular sewers and impose penalties not exceeding twenty dollars for their violation. Ibid., S. 12. Sewer and Water Pipes Laid in New Way. — In towns which have accepted the provisions of this section or corresponding provisions of earlier laws, the selectmen may, when a town way is laid out, altered, or widened, enter and lay sewer and water pipes therein before pos- session is taken for the purpose of constructing such way. C. 48, S. 72. Militia. — The assessors of towns make lists of persons liable to en- rollment in the militia; but the selectmen, when ordered by the com- mander-in-chief, are required to make a draft or accept volunteers for such service. They are also required to provide for the use of each regiment, battalion, corps of cadets, or portion of the volunteer militia within the limits of their town a suitable armory, suitable places for parade, drill, and target practice, a suitable room for the headquarters, located within their limits, of each brigade, regiment, separate battalion, or corps of cadets, for the keeping of books, the transaction of busi- ness, and the instruction of officers, with necessary fuel and lights, or a reasonable allowance therefor. 0. 16, S. 10; Acts of 1903, C. 457. It is their duty on the first day of January to make a return to the adjutant-general, under oath, of the expenses incurred by the town for the maintenance of the armory. C. 16, S. 105. Riots.— In case of a riot, or when a tumult, riot, or mob is threatened, and it so appears to the selectmen of a town, they may issue a precept directed to any commander of a brigade, regiment, battalion, corps of cadets, or company within their jurisdiction, directing him to order his command or a part thereof to appear at a time and place therein specified, to aid the civil authority in suppressing such violence and supporting the laws; which precept shall be in substance as given in i;he statute, shall be signed by such selectmen, and may be varied to Selectmen. Mass. 123 suit the circumstances of the case; and a copy of the same shall be immediately forwarded to the commander-in-chief. Ihid., S. 121. Carriages, Et Cetera, Provided.— The selectmen of a town to which, men belong who have been ordered out, detached, or drafted, when re- quired in writing by a commander of a regiment or detachment, shall provide carriages to attend them with supplies, and provide necessary camp equipage and utensils until notified to the contrary by the com- manding officer, and shall present their accounts for the same to the quartermaster-general. Ihid., S. 126. The determination of the mayor of a city that a riot or mob is threatened is conclusive that the exigency existed to authorize him to call out the volun- teer militia to aid the civil authority in enforcing the laws. The military forces so called out may perform only such service, and render such aid as is required by the civil ofBcers. — Ela v. Smith, 5 Gray, 121. Camping-Ground. — Ground for an encampment of militia, in time of peace, shall not be occupied without the consent of the selectmen of the town where the encampment is to be held, unless by order of the commander-in-chief. Ihid., S. 130. The commanding officer of the volunteer militia has no authority to order the annual encampment to be held on land of a private person without his consent. — Brigham v. Edmonds, 7 Gray, 359. Milk Inspectors. — They may annually appoint one or more inspectors of milk who may, with the approval of the selectmen, "employ collectors of samples. C. 56, SS. 51, 52. The legislature has power to make it a criminal offense to sell pure milk mixed with water. A certificate of an inspector was admitted in evidence. — Commonwealth v. Waite, 11 Allen, 264. The fact that an inspector purchased a sample of milk without disclosing his purpose, and giving the seller an opportunity to ask for a sealed sample, did not render the evidence incompetent. — Commonwealth v. Coleman, 157 Mass. 460. An inspector cannot appoint an agent who shall have the right m the absence of the inspector and without his immediate personal control to take, by force and against the will of the owner, samples of milk from a carriage used for the conveyance of milk. — Commonwealth v. Smith, 141 Mass. 135. Moving Buildings, Permits for.— No person shall move a building in a town way without written permission from the selectmen or road commissioners. C. 52, S. 13. Night Watch.— They may prescribe additional night watch to be kept, and further provision for prevention of fires, and the better pro- tection of life in case of fire, to be made by keepers of hotels, boarding or lodging-houses, or family hotels, in their town. 0. 104, S. 31. Pawnbrokers.- They may license suitable persons as pawnbrokers, if ordinances or by-laws therefor have been adopted by the town, subject to the provisions of sections 186 to 189, and may revoke such licenses at pleasure. , They may enter or authorize any officer for them to enter upon the Mass. 124 N^Ew England Town Law. premises used by a licensed pawnbroker and examine all articles taken in pawn or stored by him, and all books and inventories relating thereto. C. 102, SS. 33, 36. Perambulation. — Two or more selectmen shall perambulate the town lines once in every five years. C. 25,. S. 2. The recent perambulation of a line between two towns by the selectmen when duly recorded affords strong but not conclusive evidence that it is the true boundary line. The duties of selectmen are ministerial not judicial; they cannot alter town lines; that can be done only by the commonwealth. — Freeman v. Kenney, 15 Pick. 44; Middlehorough v. Taunton, 2 Cush. 406; Putnam v. Bond, 100 Mass. 62; Commonwealth v. Ee-ffron, 102 Mass. 151. Petroleum, Handling of. — They may grant licenses for the storage, keeping, manufacturing, or refining of petroleum or of its products. C. 102, SS. 114, 115. The statutes do not justify the refining of petroleum at any place where a necessary consequence of the manufacture is the emission of vapors which constitute a nuisance at common law. — Commonwealth v. Kidder, 107 Mass. 188. The restoration of a building partly destroyed by fire did not require the taking out of a license or permit. — Somerville v. Walker, 168 Mass. 388. Playgrounds, Damages for.— They shall fix the damages sustained by the owner of private lands taken for public playgrounds. C. 28, S. 20. Police, Municipal. — Upon their requisition the mayor of any city may provide police officers for duty in the town. C. 26, S. 20. Police Officers, Appoint. — They may appoint police officers with lim- ited powers, to serve during the pleasure of the selectmen. C. 25, S. 94. The appointment of a police officer by the selectmen of a town " to con- tinue in said office till the next annual town meeting " is an appointment during their pleasure. — Commonwealth v. Huggins, 4 Gray, 34. A vote of the selectmen appointing a person " on police duty " is a suffi- cient appointment of him as a police officer under the statute. — Common- wealth V. Gushing, 99 Mass. 592. If no limitation is made in the vote appointing a special police officer, he is held to have all the powers mentioned in the statute. — Commonwealth v. Sullivan, 165 Mass. 183. Race Track, Land for.— They shall locate and fix the terms and con- ditions under which land to be used as a race track or trotting park shall be laid out or used, and may discontinue such use. C. 214, S. 32. Railroads, Complaints Against.— They may apply to the county com- missioners alleging grounds of complaint against a railroad a part of which is located in the town, and in case a petition by the voters ask- ing them to make such application be refused by them, they shall in- dorse upon the petition their reasons for refusal and return it to the petitioners. In like manner, they may apply to such commissioners where it appears that a railroad so crosses a public way as to obstruct it, and that repairs or alterations should be made in the crossing, and the corporation owning it neglects or refuses to keep a bridge or other structure at such crossing in proper repair. C. Ill, SS. 16, 132, 134. Selectmen. Mass. 125 Grade Crossings.— Upon application of the selectmen, the county commissioners may adjudge that public necessity requires that a rail- road crossing be made upon a level with a public way. Ihid., S. 128. The selectmen may petition the superior court for the abolition of a grade crossing. Hid., S. 149. Such petition may include several crossings or several railroads cross- ing at or near the same point, or two or more petitions may be con- solidated and heard as one. Ihid., S. 150. In proceedings under Stat. 1890, C.-428, for the abolition of grade crossings in a town, the town is not entitled to be allowed as part of the cost of the alterations the expense incurred by it for counsel and witness fees in dis- puting the allowance of the account presented by the railroad company and disallowed by the auditor. — Westborough, Petitioner, 184 Mass. 107. Grade Crossing, Alterations.— The selectmen, acting by their chair- man thereto duly authorized by them, may, on behalf of the town, sign a written agreement with a railroad corporation for alterations in a railroad crossing and the approaches thereto. Hid., S. 157. Certiorari is the proper remedy if a board of public officers, when required by statute to perform a certain duty, do not refuse to act, but proceed to perform it in a manner founded upon an erroneous construction of the statute. — Cambridge v. R. It. Commissioners, 153 Mass. 161. The cutting off of access to the public streets of a town by a railroad com- pany in changing the grade of the street on which it abuts at a point between the land and the connecting street is a special and peculiar injury for which the owner may recover damages. — Putnam v. Boston & Providence R. B., 182 Mass. 351. Where a report of commissioners under Stat. 1890, c. 428, does not provide for the paving of the gutters of the new way, the petitioning town has no right to impose a part of the expense of a local improvement, which it alone ought to bear, upon the railroad and the commonwealth by putting in a gutter better than required by any standard which existed there at the time of the change in the crossing. — Norivood, Petitioner, 183 Mass. 147. A case in which land damages were awarded and expenses adjusted between a railroad corporation and a town for the widening of a street, under peculiar conditions. — N. Y., etc., R. R. v. Blackstone, 184 Mass. 491. If land of a railroad company has become a public highway by prescription, an owner of adjoining land cannot acquire a private way by adverse use in traveling over it. — Providence, etc., Steamboat Co. v. Fall River, 187 Mass. 45. Enjoined. — Upon petition of the selectmen the supreme judicial court in certain cases will enjoin a railroad corporation from entering upon, altering, excavating, or crossing a public way. Hid., S. 141. The selectmen of the town within which the way is situated are the only persons competent to invoke the powers of the court under the statute. — Brainard v. Connecticut River R. R. Co., 7 Cush. 506; 'Nichols v. Boston