10, 31, 74, 155, 238, 269, 270, 278, 305; 1892, 279, 316, 367. (See 1882, 28, 74, 260; 1884, 299; 1885, 142, 248; 1886, 49; 1888, 353.) Ballot law commission established. St. 1892, 406. §7; 1890, 436, § 5; 1891, 270.)

Election officers in cities are to be appointed in 1891, 256.

(See 1889, 413,

September. St.

Supervisors of elections provided for. St. 1891, 264. (See 1884, 299, § 9; 1885, 268; 1886, 264, § 14; 1891, 256.)

Provision to prevent corrupt practices and for publicity of expenses in elections. St. 1892, 416.

Caucuses are regulated. St. 1888, 441. (See 1888, 436, §§ 2-9.) Provision to protect candidates against anonymous circulars and posters. St. 1890, 381.

Provision for new commissioners of appeals, and for objections to and withdrawals of nominations. Sts. 1890, 436; 1891, 155, 278.

Hour of opening polls fixed. St. 1891, 314.

A voter needing assistance may require it of an election officer of a particular party. St. 1891, 238. (See 1886, 436, § 25.)

A uniform system of canvassing and counting ballots, and forms and apparatus, are provided for. St. 1891, 328; 1892, 224, 431. (See 1882, 28; 1883, 42; 1884, 299; 1885, 108, 262; 1886, 262, 264; 1888, 164.)

Giving information, except as required by law, as to a challenged ballot is made an offence. St. 1892, 332. And fraudulent marking of ballots. St. 1892, 367.

Provision made for examination and correction of returns of election officers in towns divided into voting precincts. St. 1892, 190, 224. (See 1890, 423, §§ 72, 95; 1891, 328.)

Reckoning time under election laws regulated. St. 1891, 74, § 1.

Care, custody and repair of State ballot boxes to be under direction of secretary of the Commonwealth. St. 1891, 329, § 1.

In prosecutions for violations of election laws, the presumption is in favor of the regularity of official proceedings. St. 1890, 393.

Chapter 8. Of the Election of Governor and other State Officers. This chapter is revised. St. 1890, 423, §§ 146-164. (See 1884, 299; 1885, 107; 1886, 262.)

New districts are established: Councillor. St. 1886, 348. Senatorial. St. 1886, 338. Representative. St. 1886, 256.

Chapter 9. Of the Election of Representatives in Congress and Electors of President and Vice-President.

This chapter is revised. Sts. 1890, 423, §§ 165-187; 1892, 279. (See 1888, 382.)

New congressional districts established. The requirement of residence in the district is omitted. St. 1891, 396. (See 1882, 253.)

Chapter 10.-— Of the Election of District and County Officers.

This chapter is revised. Sts. 1890, 423, §§ 188-207; 1892, 115. Method of filling vacancy in office of county commissioners established. St. 1892, 115.

Provision is made for a State tax on certain collateral successions and grants. Sts. 1891, 425; 1892, 379.

Polls and estates established as a basis for apportionment of State and county taxes. St. 1892, 96. (See 1883, 71; 1886, 73; 1889, 103.)

The rate of taxation is limited in cities. Sts. 1885, 312, § 1; 1887, 281. (See 1885, 178, 281; 1892, 45.)

The assessors may divide any ward in a city into convenient assessment districts. St. 1889, 115.

They must print and distribute in cities and certain towns, and post in other towns, lists of voters and polls. St. 1892, 351, §§ 7-10. (See 1884, 298, § 19; 1888, 206; 1889, 404, § 1; 1890, 305, 423, §§ 25, 26; 1891, 277.)

SECT. 4. "Or indebtedness" substituted for "due" in sixth line. St. 1882, 76. Words "this proviso shall apply to corporations mentioned in Pub. St., ch. 13, § 46," added. St. 1887, 228.

Railroad bonds are made taxable. St. 1888, 363.

Personal property leased for profit is made taxable, where situate, to the owner or person having possession. St. 1889, 446.

SECT. 5, Cl. 3, is revised. Certain societies and associations are added. St. 1889, 465. (See 1882, 217; 1886, 231; 1888, 158.)

Cl. 9. Certain real estate of unincorporated horticultural societies is exempted. St. 1884, 176.

Cl. 10. It does not affect the exemption that the property is owned in common with others. St. 1885, 169.

Cl. 12. See St. 1884, 298, § 7.

SECT. 10. The provisions of this section are extended. St. 1891, 116. (See 1887, 373; 1889, 286.)

SECT. 13. The person appearing as the owner of record is to be held to be the true owner even though deceased. St. 1889, 84.

SECT. 14 amended. "Taxable real estate," in first line, changed to "real estate not exempt from taxation under section five of this chapter." St. 1882, 175.

SECTS. 14-16. See St. 1888, 390, §§ 30, 63.

SECT. 20. Provision made for assessment of personal property held by an assignee in insolvency, or for creditors; and of personal property held by joint owners or tenants in common and partners. St. 1882, 165. Royalty-paying machines are assessable.

Cl. 6.

Cl. 7.

See St. 1888, 390, § 26.

See St. 1891, 425.

SECT. 31. See St. 1892, 280.

SECT. 31 et seq.

St. 1887, 125.

Rate of taxation in cities limited. St. 1885, 312.

(See 1885, 178, 281; 1892, 45.)

SECT. 34. See St. 1882, 133.

SECT. 38. Returns of mortgages of real estate provided for. St. 1882, 175, § 1. And of property held for literary, benevolent, charitable or scientific purposes. Sts. 1882, 217; 1888, 323.

SECT. 38 et seq.

Time for applications to be assessed extended. Evening sessions of assessors provided for. Sts. 1884, 298; 1888, 200. SECT. 39 amended. St. 1891, 381.

SECT. 49. The overlay is valid, although it may cause the tax to exceed the legal limit.

St. 1887, 226.

SECT. 50. Provision for free access to lists of valuation and assessment. St. 1888, 307.

SECT. 52. Table of aggregates to be deposited every year and new items included. St. 1887, 86. (See 1886, 56.)

SECT. 53. "Names and residences of persons assessed" to be given in column one. St. 1883, 41.

Correction of errors in names on tax bills provided for. § 26; 1889, 404, § 1. .

Sts. 1884, 298,

SECT. 54 is revised, and new items of return added. Sts. 1890, 242; 1891, 65. (See 1885, 106; 1886, 56; 1887, 86.)

SECTS. 54, 55. Returns and copies of assessors' books to be deposited with secretary of the Commonwealth every third year; copy of table of aggregates every year. St. 1883, 91.

SECT. 61. Assessors to certify amount assessed upon each poll as State and county tax respectively. St. 1889, 467, § 1.

SECT. 69. Tenants under obligation to pay taxes may apply for abatement. St. 1888, 315.

SECTS. 69-77. Appeal may be made to superior court. St. 1890, 127. Provision for costs on appeals. St. 1882, 218. (See 1890,

SECT. 71.

127, § 7.)

SECT. 73. SECT. 77. section. St. SECT. 78.

See Sts. 1884, 298, § 11; 1888, 200, § 1.

Dues or taxes for school books may be abated under this 1885, 67.

Time for assessing omitted taxes extended in certain cases. Sts. 1886, 85; 1888, 362.

SECT. 90. Assessors must send to tax commissioner all lists and statements received of exempt property. St. 1882, 217, § 3.

SECT. 91. Amount of sinking funds or proportionate annual payments of debts must be given. St. 1882, 133, § 2.

SECT. 92. As to Boston, see St. 1882, 252, § 5.

SECT. 93. Apportionment of State and county taxes is to be stated on tax bills of males assessed for poll-tax only, and they are not entitled to a certificate under this section. St. 1889, 467, § 2. (See 1884, 298, § 8.) SECTS. 96, 97. For apportionments, see Sts. 1883, 71; 1886, 73; 1889, 103; 1892, 96.

Chapter 12. Of the Collection of Taxes.

This chapter is repealed and the law as to the collection of taxes revised and codified. Sts. 1888, 390; 1889, 253, 334; 1890, 331; 1891, 288; 1892, 109, 168, 370. (See 1882, 243; 1883, 101; 1884, 162, 242; 1886, 320; 1887, 110, 142.)

The service of process in the collection of taxes is regulated. St. 1892, 168.

Provision made for preservation of accounts, papers and records relating to assessment and collection of taxes. St. 1892, 370.

State treasurer may sue to recover the State legacy and succession tax. St. 1891, 425, § 18.

Provision to prevent excessive charges in redemption of tax titles. St. 1891, 288.

Chapter 13. Of the Taxation of Corporations.

Office of deputy tax commissioner abolished and that of tax commissioner established; the duties defined and salary fixed. Sts. 1890, 160; 1891, 233. (See 1882, 217, § 3, 252, § 5; 1887, 214, § 94, 342, § 1.)

Provision made for counsel to defend suits to recover a national bank tax paid to a city or town. St. 1886, 332.

SECT. 2. Salaries of clerks fixed and allowance made for clerical assistance. Sts. 1887, 342, § 2; 1891, 342.

SECT. 6. See St. 1882, 217, § 3, 252, § 5.

SECTS. 17, 40. Title insurance companies are to be taxed under these sections. Sts. 1884, 180; 1887, 214, § 64.

SECT. 20. The exemption is extended. (See ch. 116, § 20, cl. 8.) St. 1883, 248. (See 1886, 77.)

SECTS. 20, 22. Provision for repayment of tax on real estate used for banking purposes. Sts. 1890, 406; 1891, 171.

SECT. 24 repealed. Name changed to "co-operative bank." St. 1885, 121, § 3.

The capital stock, franchises and personal estate, but not the real estate, of co-operative banks are exempted. St. 1899, 63.

SECT. 25 et seq. The provisions as to the taxation of insurance companies are revised. Sts. 1887, 214, §§ 19, 61, 283; 1890, 197; 1892, 129. SECTS. 26, 34, 37 are amended. Sts. 1887, 283; 1890, 197; 1892, 129. SECT. 33 amended. When reinsurance is effected otherwise than by licensed resident agent no deduction is to be made for sums paid therefor. St. 1888, 154. (See 1887, 214; 1890, 197; 1892, 129.)

SECTS. 38-40. Telephone companies are to be taxed under these sections. Sts. 1885, 238; 1886, 270.

SECTS. 40, 52, 53, 54, 57, 58, 59. Taxation of safe deposit, loan and trust companies regulated. St. 1888, 413, §§ 21-24.

SECT. 43. Taxation of foreign mining, quarrying, land and oil companies regulated. Sts. 1882, 106; 1883, 74; 1884, 330; 1886, 230.

SECT. 46. Corporations mentioned in this section are within the proviso

of ch. 11, § 4, as to local taxation. St. 1887, 228.

SECTS. 61, 62. Appeal may be made to superior court. St. 1890, 127.

This chapter is repealed and the militia laws revised.

Sts. 1887, 411;

1889, 360; 1890, 425; 1891, 232; 1892, 238, 366. (See 1882, 97, 154, § 11, 178, 179; 1884, 45, 230; 1885, 147, 236; 1886, 63, 105; 1888, 366, 384; Res. 1882, 115.)

A naval brigade is established. St. 1892, 366. (See 1888, 366.) Provision made for armories in cities. St. 1888, 384. (See 1892, 134.) The law defining what bodies of men may parade with arms is revised. St. 1890, 425, § 10.

Provision is made for appointment of a State military and naval historian. Sts. 1889, 374; 1891, 235. And for a compilation of records of the revolutionary war. Res. 1891, 100.

Chapter 15. Of the Executive Department and the Secretary of the Commonwealth.

SECTS. 1-10. Salaries fixed: Governor; St. 1892, 101. (See 1884, 328.) Governor's private secretary and executive clerk; St. 1891, 411. (See 1884, 8; 1885, 77; 1887, 83.) Executive messenger; 1891, 429. (See 1884, 38; 1887, 221.) Stenographer; 1892, 16. Secretary of the Commonwealth; 1888, 385. (See 1884, 79.) First and second clerks ; 1891, 410. (See 1885, 87; 1886, 238.) Third clerk; 1887, 26. (See 1883, 48.) Allowance for messenger and clerk hire; 1890, 239. (See 1884, 15; 1889, 101.)

The secretary is required to give bond and make annual reports. 1892, 262.

St. SECT. 9. Certain duties are imposed on the secretary in regard to elections. Sts. 1888, 436, § 14; 1891, 328, 329; 1892, 417, § 18. And in regard to returns of medical examiners. St. 1885, 379, §§ 4-6. And in regard to proposed amendments to the constitution. St. 1892, 124, § 2.

SECT. 12. Form and device of the great seal established. St. 1885, 288. SECT. 15 is repealed. Blank forms for returns are to be furnished by the commissioners of prisons. St. 1882, 226.

Chapter 16.- Of the Auditor, Treasurer, and Matters of Finance. The par of exchange established by U. S. Rev. St., § 3565, is adopted. St. 1882, 110.

The accounts of certain State institutions are to be kept by the auditor. Sts. 1887, 87; 1891, 384.

Sts.

Provision made for auditing accounts of county officers, officers of inferior courts and trial justices, and for returns and payments by them. 1887, 438; 1888, 275; 1890, 216, 306. (See 1886, 169.)

Provision made for an agent to prosecute claims of the Commonwealth against the United States. Res. 1883, 45.

Claims under Sts. 1862, 62; 1863, 254, to be filed with the auditor. St. 1882, 112.

Clerks of courts, justices of courts having no clerks, sheriffs, masters of jails, etc., must deposit public funds. St. 1890, 215. SECT. 2. Salaries fixed: Auditor; St. 1889, 70.

(See 1885, 195.)

Clerks; St. 1891, 375. (See 1885, 195; 1887, 30; 1888, 432.) SECT. 7. Time for auditor's report changed. St. 1884, 207. SECT. 17. Clerks provided for and salaries of treasurer and clerks fixed. Sts. 1883, 164; 1885, 263; 1886, 38, 334; 1889, 349. (See 1882, 111; 1885, 15.)

Extra clerical assistance allowed for care of trust deposits to be assessed upon corporations, etc., making deposits. St. 1891, 233.

SECT. 18 superseded. St. 1890, 160.

SECTS. 19, 26, 60. Provision for management of surplus accumulations of sinking funds. St. 1891, 259.