for coopering, nailing and putting the same in shipping order, twenty cents for every hundred weight so inspected, one-half to be paid by the maker or owner, and one-half by How to be paid. the purchaser. A repealed. SECTION 2. The one hundred and seventy-third section of G. s. 49. § 173, the forty-ninth chapter of the General Statutes is hereby repealed. Approved February 23, 1867. AN ACT TO AUTHORIZE THE HOLYOKE MUTUAL FIRE INSURANCE Be it enacted, &c., as follows: Chap. 48. in addition to proviso. The Holyoke Mutual Fire Insurance Company in the city May hold $30,000 of Salem, is hereby authorized to purchase and hold real sum in ch. 174, estate in said city, to an amount not exceeding thirty thou- 1865, under same sand dollars, in addition to the amount which the company is now authorized to hold by chapter one hundred and seventyfour of the acts of the year eighteen hundred and sixty-five, and subject to the proviso contained in said chapter. Approved February 23, 1867. AN ACT TO AUTHORIZE THE PLIMPTON IRON AND STEEL MANUFAC- Chap. 49. TURING COMPANY TO CHANGE ITS NAME. Be it enacted, &c., as follows: Linden Iron and SECTION 1. The Plimpton Iron and Steel Manufacturing May take name of Company, a corporation organized in the city of Boston, Steel Manufac under the general laws, in the year one thousand eight turing Company. hundred and sixty-five, is hereby authorized, upon a vote of three-fourths of its stock-holders, to take the name of the Linden Iron and Steel Manufacturing Company; and no Liabilities to be liabilities of said corporation shall be affected thereby. SECTION 2. This act shall take effect upon its passage. Approved February 23, 1867. AN ACT IN RELATION TO THE TIME OF HOLDING MEETINGS FOR THE ELECTION OF CERTAIN OFFICERS. Be it enacted, &c., as follows: unaffected. Chap. 50. Section two of chapter seven of the General Statutes is Election polls so far amended, that the meetings in said section mentioned, may be opened at may be opened as early as eight o'clock in the forenoon. Approved February 25, 1867. AN ACT TO INCORPORATE THE MANAGERS OF THE BOSTON PORT AND Be it enacted, &c., as follows: of national, state and county offi cers. Chap. 51. SECTION 1. Albert Fearing, John A. Andrew, Charles Corporators. Henry Parker, Benjamin Thaxter, Nathaniel A. Barrett, Title. for service to sick, disabled or needy seamen and families, and William Perkins, James M. Barnard, William G. Weld, Henry Pigeon, William Rogers, Edward T. Taylor, Catherine C. Fearing, Deboralı Taylor, Abby Rhoades, Ann E. Coffin, Nancy Fairbanks, Helen E. Tracy, Deborah Brigham and Margaret Fiske, their associates and successors, are hereby made a corporation, by the name of the Managers of May hold estate the Boston Port and Seamen's Aid Society, with power to hold real and personal estate to the amount of two hundred thousand dollars, for the purposes of improving the moral, education of chil- religious and general condition of seamen and their families in Boston and its vicinity; of relieving sick and disabled seamen and their families; of affording aid and encouragement to poor and industrious seamen, and promoting the education of seamen's children; and the said corporation. may appoint all such officers as may be convenient for the management of their affairs, and may fix their compensation and define their duties and obligations, and may make and adopt such by-laws and regulations as may be necessary for the government of the said corporation, not repugnant to the laws and constitution of this Commonwealth. dren. May appoint of cers and make by-laws for cor porate government. Managers may be twenty-five,seven to be women, and nine a quorum. Vacancies. And SECTION 2. The number of managers shall never be more than twenty-five, of whom at least seven shall be women, and of whom nine shall constitute a quorum for the transaction of business; and all vacancies in said board shall be filled by election by the remaining members of said board. May, on petition the supreme judicial court, on petition of a majority of the removed by S. J. board, shall have jurisdiction in equity to remove from office any manager, when, from any cause, he shall have become unable or unfit, in their judgment, to discharge the duties. of majority, be Court for cause. Shall keep reoord; also state ments of funds, income, receipts and expenditures. of his office. SECTION 3. Said managers shall keep a fair record of all their proceedings, and a correct statement of funds in their possession, and of their income, receipts and expenditures. They shall receive no compensation for their services as such managers; but the corporation may make reasonable comtreasurer may be pensation for services rendered by the secretary and treasurer in the performance of the duties of their offices. Managers to re ceive no pay. Secretary and paid. Port Society and Seamen's Aid Society united. New corporation to hold fran SECTION 4. The two corporations now known by the names. of "The Managers of the Port Society of the City of Boston and its Vicinity," and "The Seamen's Aid Society," are hereby united and merged in the corporation established by this act. SECTION 5. The corporation established by this act shall chises and prop- have, hold, possess and enjoy all the franchises, property erty of said two and estates which now are or may be held and enjoyed by corporations. either or both of the said former corporations, and all gifts, legacies and devises which have been made or shall be hereafter made to either or both of the said former corporations; and it shall be subject to all the duties, restrictions, obligations and liabilities to which the said corporations severally are subject, so far as the same may be consistent with this act; and all suits at law or in equity, and all proceedings shall be party in before any tribunal, which may be pending, to which either any pending suit of said former corporations is a party, may be prosecuted and defended by the corporation established by this act, in like manner, and with the same effect, as might have been done by the said former corporations, or either of them, if this act had not been passed. of either. pose by corpora SECTION 6. The corporation established by this act shall Sectarian purnever be perverted to sectarian purposes; and in case of such tion prohibited. abuse of the corporate property of the said society, the supreme judicial court, upon information filed by the attorney-general, may inquire into such abuse, and may make all proper decrees needful to correct the same. managers, by how notified. SECTION 7. Said John A. Andrew is hereby authorized to First meeting of call the first meeting of the said managers, by giving notice whom called and of the time, place and purpose of such meeting at least seven days before the time of holding the same, by publication thereof in the Boston Daily Advertiser, and by a copy thereof in hand, or through the mail, to each manager. Approved March 1, 1867. AN ACT CONCERNING THE COLLECTION OF STATE TAXES UPON COR- Chap. 52. Be it enacted, &c., as follows: PORATIONS. after notice by SECTION 1. When any tax remains due from any corpo- Tax due ten days ration, except municipal corporations, to the Commonwealth, state treasurer he for the term of ten days after notice given through the mail, may issue war by the treasurer of the Commonwealth to the treasurer or tion. other financial agent of such corporation that such tax is due and unpaid, the treasurer of the Commonwealth may issue his warrant, directed to the sheriff, or his deputies, of the county in which such corporation has its place of busi ness, commanding the collection of such tax. Such warrant Form and service may be substantially in the form of those now issued by the of warrant. assessors of towns, except as is hereinafter provided; and the officer to whom the same may be delivered for service, shall proceed in the manner in which collectors and others serving such warrants are authorized to proceed. Such Not to run warrants shall not run against the body of any person, nor no corporate shall any property of such delinquent corporation be exempt property exempt. from seizure and sale thereon. The officer having such against person; Interest upon tax. Fees of officer collecting. warrant shall collect such tax, and interest upon the same, at the rate of twelve per centum per aanum, from the time when such tax became due, and shall be entitled to collect and receive for his fees the sum which an officer would be entitled by law to receive upon an execution for a like Fee for warrant amount. He shall also collect one dollar for the warrant, to be paid treas- which shall be paid over to the treasurer of the Common urer. Corporation aggrieved may, heard in S. J. wealth. SECTION 2. Any corporation feeling aggrieved by the upon petition, be exaction of the said tax or of any portion thereof, may, Court in Suffolk. Within six months from the date of the payment of the same, whether such payment be after or before the issue of the warrant herein provided for, file a petition to the supreme judicial court, in the nature of a petition of right, setting forth the amount of the tax, and costs thereon so paid, the general legal grounds, if any, upon which it is claimed such tax should not have been exacted, and specifically the grounds in fact, if any, upon which it is so claimed. Said petition shall be entered and heard in said court in the county of Attorney-general Suffolk. Service of the same shall be made upon the treashave service of urer and the attorney-general of the Commonwealth, in the same manner as a writ of original summons is now served upon an individual. The proceedings upon such petition shall conform, as near as may be, to the proceedings in equity Condition prece- causes in said court. No such petition shall be brought in order to procure the abatement of any tax, except where it is claimed that such tax is in part assessed upon property not legally subject to taxation. and treasurer to petition. Proceedings. dent to petition. Court upon adjudging illegal exaction to certiarwar fy governor, who shall warrant covering sum, with interest and costs. SECTION 3. If the court, upon a hearing or trial, shall adjudge that said tax, and the costs thereon, have been illegally exacted, a copy of the judgment or decree in the cause shall be transmitted by the clerk of the court to the governor of the Commonwealth, and the governor shall thereupon draw his warrant upon the treasurer of the Commonwealth for the amount adjudged to have been unjustly exacted, with interest, and costs to be taxed by the clerk of the court, as in Treasurer to pay. equity causes; and the treasurer shall pay the same, without any further act or resolve making appropriation therefor. Sum paid town or And so much thereof as may have been paid out of the treased from any after ury of the Commonwealth to any city or town may be deducted and set off from and against any sum afterwards due and payable to such city or town. city to be deduct payment. Construction of act defined. SECTION 4. The manner of collection herein provided for, shall be in addition to those now provided by law. The remedy herein provided, by petition, shall take the place of any and all actions which might otherwise be maintained by such corporation on account of the assessment and collection of such tax, and shall be the exclusive remedy. This act Shall apply to shall apply to all taxes now due, as well as to those which may hereafter become due. SECTION 5. This act shall take effect upon its passage. Approved March 2, 1867. taxes now due. AN ACT TO EXTEND THE TIME FOR THE LOCATION AND CONSTRUCTION Chap. 53. OF THE SPRINGFIELD AND FARMINGTON VALLEY RAILROAD. Be it enacted, &c., as follows: 1870. SECTION 1. The time for the location and construction of Extended to May, the Springfield and Farmington Valley Railroad, is hereby extended to the first day of May, in the year eighteen hundred and seventy. SECTION 2. This act shall take effect upon its passage. AN ACT IN ADDITION TO AN ACT IN AID OF THE NORTH ADAMS WATER Chap. 54. Be it enacted, &c., as follows: COMPANY. 000 of additional payment of and of scrip. SECTION 1. The town of Adams is hereby authorized to Town of Adams issue from time to time, notes, scrip or certificates of debt, to may issue $20,be denominated on the face thereof "North Adams Water "water scrip." Scrip," in addition to the amount now authorized by said act, an amount not exceeding twenty thousand dollars, and bearing interest not exceeding the legal rate of interest in Interest, rate and this Commonwealth. Said interest shall be payable semi- of principal." annually, and the principal shall be payable at periods not more than twenty years from the issuing of said notes, scrip or certificates respectively. All notes, scrip and certificates Issue and record of debt issued as aforesaid, shall be signed by the treasurer of said town, and countersigned by the chairman of the selectmen, and a record of all such notes, scrip and certificates shall be made and kept by the said treasurer. The Town may loan town of Adams may loan said notes, scrip or certificates to the North Adams Water Company, upon such terms and conditions as may be by said town prescribed; and the said Company may water company may sell the same or any part thereof from for loan. time to time, or pledge the same for money borrowed for the purpose aforesaid at such rates and upon such terms as said company shall deem proper. to water company. sell, or pledge SECTION 2. The town of Adams is hereby authorized to Town may tax assess and collect upon the polls and estates in the fire dis- North Adams, to trict of North Adams, all taxes necessary to pay the principal pay. and interest of the notes, scrip and certificates issued and loaned as aforesaid. |