The blank forms for making the assessment of the market value of the shares of stock of BANKS or BANKING ASSOCIATIONS, have been forwarded. The law, pages 52, 53, 54, 55, 56, 57, in relation to RAILROAD, CANAL, TELEGRAPH, INSURANCE, EXPRESS, SLEEPING-CAR, and TRANSPORTATION COMPANIES, STEAMSHIP and STEAMBOAT, and STAGE COMPANIES, and PERSONS who may run STAGES, WAGONS, and other vehicles for the transportation of passengers and freights, and all FERRIES, FERRY COMPANIES, and BRIDGE COMPANIES, is given, and the blank forms required for their assessment have been forwarded to them. Your special attention is called to this law. As will be seen by reference thereto, the real and personal property of railroad, canal, express, and telegraph companies, is not assessed with taxes by the commissioners of the revenue, the companies themselves being required to report the estimated value of the same to this office, and to pay the tax thereon directly into the treasury. The real and personal property of INSURANCE COMPANIES is listed and assessed with taxes by the commissioners on their land and property books. The real and personal property of EXPRESS COMPANIES is not now listed and assessed with taxes by the commissioners on their land and property books, the companies being required to report the same to this office, and pay the tax thereon into the treasury.-See section 22. The license to a TELEGRAPH COMPANY is not issued by the commissioner; the company pays the tax directly into the treasury, through this office, along with the tax on their real and personal property. The MOFFETT LIQUOR LAW and INSTRUCTIONS OF THE AUDITOR OF PUBLIC ACCOUNTS as to its execution, will be found on pages 168 to 184, inclusive. Should difficulties arise in regard to the construction of any of the laws, or in regard to other matters pertaining to the discharge of the duties of your office, you will refer the matter to this department, when you will receive promptly such instructions in relation thereto as may be deemed necessary. Very respectfully, &c., WM. F. TAYLOR, Auditor of Public Accounts. CONTENTS. 1. Letter of the auditor of public accounts....... 2. An act prescribing general provisions in relation to commissioners of the revenue and the assessment of taxes on persons, property, income, licenses, &c............................ 3. An act for the assessment of taxes on persons, property, income, licenses, &c., and imposing taxes thereon, for the support of the government and free schools and to pay the interest on the public debt......................................... 4. An act to require commissioners of the revenue to keep the school tax in each school district separate, where two or more districts are included in the same commissioner's district......... 5. Code, chapter 41, section 27, commonwealth's lands.......................... 6. Code, chapter 78, section 68, school taxes, how assessed and collected; duty of assessors and the auditor....... 7. Code, chapter 109, section 3, escheated lands.................... 8. Code, chapter 36, taxes on collateral inheritances; process in suits; offi- ............ ་ 11. Circular of auditor of public accounts in relation to receiving coupons for taxes... 127 12. Code, chapter 42, sections 5, 6, 7, 8, coupons received by officers not to be bought for payment of dues to state; statement of receipts kept and sworn to........ 13. An act for the assessment, levy, and collection of taxes, section 119, tax on state bonds; how value ascertained and tax collected................. 14. Form of affidavit of collecting officer of coupons received in payment of taxes........ 128 128-129 129 15. Form of statement of moneys collected by county treasurers on account of capitation tax........ 130 16. Form of statement of moneys collected by county treasurers on account of taxes..... 131 17. Form of statement of uncollected taxes in the hands of county treasurers 131 ... 19. An act to amend and re-enact section 61 of chapter 23, Acts 1865-6, in relation to the release of taxes prior to the year 1865... 20. Code, chapter 38 as amended, Acts 1874, 1875–6, 1876–7, mode in which lands returned delinquent for taxes are sold or vested in the common- 21. An act to quiet titles of purchasers of delinquent lands sold under the act of the second April, 1873, and to repeal so much of the act of the 28th April, 1874, as provides additional sections 38 and 39 for chapter 22. An act for the preservation of oysters, and to obtain revenue for the privilege of taking them within the waters of the commonwealth...... 156-168 23. An act to prevent the catching and taking of oysters from the oyster- 27. Commissioners and treasurers compensation under the Moffett liquor law 185-186 28. An act to provide for an inspection of the official bonds of county and 65. Form of personal property interrogatories...................... 66. Form of commissioners' return of licenses.. 67. Form of license interrogatories................... 68. Form of commissioners' certificates in issuing licenses.. 79. Express and transportation companies, &c.; form of reports required... 80. Telegraph companies; form of reports required...................... 81. Form of reports required of canal companies..................... 82. Insurance companies; form of power of attorney appointing agent...... 83. Insurance companies; form of bond of agent........................... 84. Insurance companies; form of power of attorney authorizing the treas- urer to sell securities deposited by foreign insurance companies...... 85. Insurance companies; form of treasurer's certificates of deposits..... 86. Insurance companies; form of reports of companies................ |