account of taxes on real or per sonal property. nine of the acts of the year nineteen hundred and thirteen, is hereby further amended by striking out the words "within six months after such tax or assessments are due", in the fifth and sixth lines, and inserting in place thereof the words: -if the tax or assessments are upon real estate at any time up to the date when advertisements may be prepared for the sale of the same, and if it be a personal tax, at any time up to the date when a warrant or other process may be issued for the enforcement and collection of the same, and also by inserting after the word "tax", in the eighth line, the words: The acceptance of any partial payment in accordance with the provisions of this act, shall not invalidate any demand made for a tax, prior to the acceptance of such partial payment: provided, however, that the amount stated in the demand was the amount due at the date when the demand was made, so as to read as follows:-Section 19. After the delivery of a tax, including Payments on assessments for betterments or other purposes but not including a poll tax, to a collector for collection, the owner of the estate or person assessed or a person in behalf of said owner or person may, if the tax or assessments are upon real estate at any time up to the date when advertisements may be prepared for the sale of the same, and if it be a personal tax, at any time up to the date when a warrant or other process may be issued for the enforcement and collection of the same, tender to the collector not less than twenty-five per cent of the tax which shall be received, receipted for and applied toward the payment of the tax. The acceptance of any partial payment in accordance with the provisions of this act, shall not invalidate any demand made for a tax, prior to the acceptance of such partial payment: provided, however, that the amount stated in the demand Proviso. was the amount due at the date when the demand was made. If in any court it shall be determined that the tax Entry of is more than the amount so paid, judgment shall be entered judgment. for such excess and interest upon the amount thereof to the date of the judgment, and on the amount paid to the date of payment, with costs if otherwise recoverable. The part payment authorized by this section shall not affect a right of tender, lien or other provision of law for the recovery of the amount of such tax, or interest or costs thereon, remaining due, but if the part payment is more than the tax, as finally determined, the excess, without interest, shall be repaid to the person who paid it. Approved March 6, 1916. Chap. 21 AN ACT TO PERMIT MUTUAL LIABILITY INSURANCE COM Mutual liability companies may insure against damage by cer tain explosions. Restriction. Certain provisions not to apply. PANIES TO INSURE AGAINST DAMAGE BY STEAM-BOILER AND Be it enacted, etc., as follows: SECTION 1. Mutual companies organized under the laws of this commonwealth and authorized to transact liability insurance may, with the approval of the insurance commissioner, also transact the business authorized by the fourth clause of section thirty-two of chapter five hundred and seventy-six of the acts of the year nineteen hundred and seven, and the amendments thereof. SECTION 2. No policy shall be issued by a corporation formed as aforesaid until boiler insurance has been applied for to the amount of one million dollars upon not less than one hundred separate boiler risks. SECTION 3. The provisions of section twenty of chapter five hundred and seventy-six of the acts of the year nineteen hundred and seven, and of any amendments thereof, authorizing a mutual boiler insurance company to insure in a single risk an amount not exceeding one fourth of its net assets shall not apply to the mutual companies designated in section one of this act. SECTION 4. This act shall take effect upon its passage. Chap. 22 AN ACT TO AUTHORIZE CO-OPERATIVE BANKS TO PROVIDE Co-operative banks may assistant treasurer. FOR AN ASSISTANT TREASURER. Be it enacted, etc., as follows: SECTION 1. Subject to the approval of the bank comprovide for an missioner, a co-operative bank incorporated under the laws of this commonwealth, may provide in its by-laws for an assistant treasurer, and for his election by either the shareholders or the board of directors. He shall have authority to perform any and all of the duties of the treasurer as provided in section eight of chapter six hundred and twentythree of the acts of the year nineteen hundred and twelve. SECTION 2. This act shall take effect upon its passage. Approved March 6, 1916. AN ACT TO AUTHORIZE CITIES AND TOWNS TO APPROPRIATE Chap. 23 MONEY FOR CONDUCTING PROCEEDINGS RELATIVE ΤΟ PUBLIC SERVICE CORPORATIONS. Be it enacted, etc., as follows: towns may money for con SECTION 1. A city or town may appropriate money for Cities and the purpose of prosecuting or defending proceedings, however appropriate instituted, before a court, the public service commission, ducting certain the board of gas and electric light commissioners or any proceedings. other public board or commission exercising the same or similar powers, in all matters relative or incidental to the prescribing of rates or fixing of charges by public service corporations or the exercise of rights under their franchises. SECTION 2. This act shall take effect upon its passage. Approved March 6, 1916. AN ACT RELATIVE TO THE POWER OF THE PUBLIC SERVICE Chap. 24 COMMISSION TO SUSPEND THE TAKING EFFECT OF PRO POSED CHANGES IN RATES CHARGED BY COMMON CARRIERS. Be it enacted, etc., as follows: amended. Public service taking effect of proposed changes in certain rates. SECTION 1. Section twenty-one of chapter seven hundred 1913, 784, § 21, and eighty-four of the acts of the year nineteen hundred and thirteen is hereby amended by striking out the word "six", in the eleventh line, and inserting in place thereof the word: ten, so as to read as follows: Section 21. commission Whenever the commission receives notice of any change or may suspend changes proposed to be made in any schedule filed under the provisions of this act, it shall have power, either upon complaint or upon its own motion, and after notice, to hold a public hearing and make investigation as to the propriety of such proposed change or changes. Pending any such investigation and the decision thereon, the commission shall have power, by any order served upon the common carrier affected, to suspend the taking effect of such change or changes, but not for a longer period than ten months beyond the time when such change or changes would otherwise take effect. After such hearing and investigation, the commission may make such order in reference to any new rate, joint rate, fare, telephone rental, toll, classification, charge, rule, regulation or form of contract or agreement proposed, as would be proper in a proceeding initiated after the same has taken effect. At any such hearing involving Hearings, how conducted. Hearings, how conducted. any proposed increase in any rate, joint rate, fare, telephone SECTION 2. This act shall take effect upon its passage. Chap. 25 AN ACT RELATIVE TO THE OPEN SEASON ON BROOK TROUT. Be it enacted, etc., as follows: Open season fixed for brook trout. Repeal. SECTION 1. Beginning with the year nineteen hundred and seventeen, the open season for the taking of brook trout shall begin on the fifteenth day of April and end on the first day of August. SECTION 2. So much of section one of chapter three hundred and seventy-seven of the acts of the year nineteen hundred and nine, as amended by section one of chapter four hundred and sixty-nine of the acts of the year nineteen hundred and ten, as is inconsistent herewith, is hereby repealed. Approved March 8, 1916. Chap. 26 AN ACT TO EXTEND THE AUTHORITY OF THE BANK COMMIS Authority of bank commis SIONER RELATIVE TO SAVINGS AND LOAN ASSOCIATIONS. Be it enacted, etc., as follows: The bank commissioner shall have the same powers and sioner relative duties in respect to savings and loan associations which he now has or may hereafter have in respect to savings banks. to savings and loan associa etc. paid. In the examination of such savings and loan associations inquiry shall be made as to the nature and resources of the association in general, its methods of conducting business, the actions of its officers, the investment of its funds, and as to whether the administration of its affairs is in compliance with its by-laws and the statutes. At each visitation, a To audit books, thorough examination and audit shall be made of the books, securities, cash, assets, liabilities, income and expenditures, including a trial balance of the shareholders' ledgers, for the period elapsed since the preceding examination. The Expense, how expense of such examination and audit shall be paid by the savings and loan association. The person in charge of the examination shall render to the commissioner a report of his findings, in such form as the commissioner may prescribe, and a copy thereof shall be rendered to the board of directors within ten days after the original has been submitted to the commissioner, together with a notice of the amount of the expense aforesaid which shall be due and payable within thirty days after the date of the notice. Upon the failure of any such savings and loan association to pay the said expense within the time prescribed herein, the bank commissioner shall report the facts to the attorney-general, who shall immediately bring an action for the recovery of the sum due. The commissioner shall annually make a To make report to the general court of such facts and statements annual report. relative to the said associations and in such form as he may consider that the public interest requires. The officers of every such association shall answer truly all inquiries made, and shall make all returns required by the commissioner. Approved March 8, 1916. AN ACT RELATIVE TO THE TAKING OF FISH IN THE WATERS Chap. 27 OF HINGHAM HARBOR, WEYMOUTH BACK RIVER, HULL BAY AND ADJACENT WATERS. Be it enacted, etc., as follows: amended. Section one of chapter three hundred and nine of the acts 1914, 309, § 1, of the year nineteen hundred and fourteen is hereby amended by striking out the words "in Hingham Harbor, Hull Bay, Weymouth Back river", in the fourth and fifth lines, and inserting in place thereof the words: - in any waters southerly of a line drawn from the westerly point of Hull mainland at Windmill Point, so-called, to the most easterly point |