said notes shall be subject to certification by the director of SECTION 2. This act shall take effect upon its passage. Chap. 26 AN ACT RELATIVE TO THE BORROWING OF MONEY BY CITIES AND TOWNS IN ANTICIPATION OF CERTAIN RECEIPTS. Be it enacted, etc., as follows: SECTION 1. Section three of chapter seven hundred and nineteen of the acts of nineteen hundred and thirteen, as amended by section two of chapter one hundred and fortythree of the acts of nineteen hundred and fourteen, is hereby further amended by striking out the word "and", in the ninth line, and inserting after the word "railway", in the same line, the words: - and income, so as to read as follows: Section 3. Cities and towns, and fire, water, light, watch, and improvement districts, so-called, may, by a majority vote, incur debt for temporary loans in anticipation of the revenue of the financial year in which the debt is incurred and expressly made payable therefrom by such vote, and may issue a note or notes therefor to an amount which for cities and towns shall not exceed in the aggregate the total tax levy of the preceding financial year, together with the bank, corporation, street railway, and income tax received during the preceding financial year, exclusive of special or additional assessments or revenue from any other source except payments made by the commonwealth in lieu of taxes on account of property taken for institutions or for metropolitan district purposes. Such notes shall be payable, and shall be paid, not later than one year from the date thereof, and shall not be renewed or paid by the issue of new notes, except as is provided in section nine. SECTION 2. Section four of said chapter seven hundred and nineteen is hereby amended by inserting after the word "commonwealth", in the seventh line, the words: - or county, and after the word "commission", in the ninth line, the words: or county commissioners, so as to read as follows:-Section 4. Cities and towns may, by a majority vote, incur debt for temporary loans for the payment of any land damages or any proportion of the general expenses of altering a grade crossing which they are required primarily to pay under the provisions of law, or any proportion of the expense of constructing a highway in anticipa tion of reimbursement by the commonwealth or county, such reimbursement first to have been agreed upon by the Massachusetts highway commission or county commissioners, and may issue a note or notes therefor and for a period not exceeding one year from the date thereof; and when any money so paid is repaid to the municipality, it shall be applied to the discharge of the loan. Notes issued under the provisions of this section shall not be renewed or paid by the issue of new notes, except as is provided in section nine. SECTION 3. This act shall take effect upon its passage. Approved February 26, 1918. AN ACT TO PROVIDE FOR THE CONSTRUCTION OF FISH Chap. 27 WEIRS, NETS AND TRAPS BEYOND ESTABLISHED HARBOR LINES. Be it enacted, etc., as follows: etc., amended. fish weirs, etc., lines author SECTION 1. Chapter ninety-one of the Revised Laws, R. L. 91, § 116, as amended in section one hundred and sixteen by chapter five hundred and twenty-three of the acts of nineteen hundred and thirteen and by chapter fifty-four of the General Acts of nineteen hundred and seventeen, is hereby further amended by striking out said section one hundred and sixteen and substituting the following:- Section 116. The Construction of mayor and aldermen of a city and the selectmen of a town beyond harbor lying upon tide water, may, in writing, authorize any person to construct weirs, pound nets or fish traps in tide water in locations not only where no harbor lines exist but also in locations beyond established harbor lines, within the limits of such city or town, for a term not exceeding five years, but no authority or license so given shall be valid unless approved in writing by the commission on waterways and public lands, upon such terms and subject to such conditions as the said commission may, in its discretion, impose. SECTION 2. This act shall take effect upon its passage. AN ACT RELATIVE TO THE DUTY AND MANNER OF ASSESSING Chap. 28 TAXES. Be it enacted, etc., as follows: SECTION 1. Section thirty-seven of Part I of chapter four hundred and ninety of the acts of nineteen hundred and nine is hereby amended by striking out the word "and", in 1909, 490, Part I, § 37, Duty and manner of the seventh line, and substituting a comma, and by inserting after the word "towns", in the ninth line, the words: and of all abatements granted on account of the tax assessment of any year in excess of the overlay of that year, and not otherwise provided for, so as to read as follows: Section 37. The assessors shall annually assess taxes to an assessing taxes. amount not less than the aggregate of all amounts appropriated, granted or lawfully expended by their respective cities or 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 cities or towns during said year, of all amounts necessary to satisfy final judgments against the said cities or towns and of all abatements granted on account of the tax assessment of any year in excess of the overlay of that year, and not otherwise provided for; but such assessments shall not include liabilities for the payment of which cities or towns have lawfully voted to contract debts. The assessors may deduct the amount of all the estimated receipts of their respective cities or 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. SECTION 2. This act shall take effect upon its passage. Chap. 29 AN ACT RELATIVE TO THE DUE DATE OF INCOME TAXES 1916, 269 (G), Due date of income taxes, etc. AND THE PAYMENT OF INTEREST THEREON. Be it enacted, etc., as follows: SECTION 1. Section fifteen of chapter two hundred and sixty-nine of the General Acts of nineteen hundred and sixteen is hereby amended by striking out the word "fifteenth", in the fifth line, and inserting in place thereof the word: first, so as to read as follows:- Section 15. The tax commissioner shall, on or before the first day of September in each year, give notice to every person taxable under the provisions of this act of the amount of the tax payable by him, and of the date upon which the tax is due and payable, which date shall be the first day of October. The notice shall be a written or printed notice, and shall be mailed, postage prepaid, addressed to the person assessed at his place of residence or business, or at the address given in his return, or otherwise delivered at such place of residence or business or at such address. All taxes assessed hereunder may be paid at the office of the tax commissioner in Boston or at the office of the income tax assessor for the district in which the taxpayer resides or has his principal place of business, at the option of the taxpayer, and the notice shall state the places at which the tax may be paid. Failure to receive the notice provided for by this section shall not affect the validity of the tax. § 18, amended. charged on taxes. SECTION 2. Section eighteen of said chapter two hundred 1916, 269 (G), and sixty-nine is hereby amended by striking out the words "at the time", in the second line, and inserting in place thereof the words:- within fifteen days from the date, and by striking out the words "that time", in the third line, and inserting in place thereof the words: - the date when it is due, so as to read as follows: Section 18. If Interest a tax assessed under the provisions of this act is not paid overdue income within fifteen days from the date when it is due, interest at the rate of six per cent per annum from the date when it is due shall be added to and become part of the tax. The tax commissioner, and the income tax assessors in their respective districts, shall have all the remedies for the collection of taxes assessed under the provisions of this act that are provided by chapter four hundred and ninety of the acts of the year nineteen hundred and nine, and acts in amendment thereof and in addition thereto, for the collection of taxes on personal estate by collectors of taxes of cities. and towns, and shall be allowed charges and fees as therein provided. Any action of contract brought to recover any such tax shall be brought in the name of the commonwealth. Approved February 26, 1918. AN ACT RELATIVE TO THE TAKING OF TROUT. Be it enacted, etc., as follows: SECTION 1. It shall be unlawful for any person at any time to buy or sell or offer for sale a trout taken or held in possession contrary to the provisions of this act, or to take or have in possession trout between the first day of August in any year and the fifteenth day of April of the year following; or to have in possession at any time a trout less than six inches in length, unless taken by a person lawfully fishing, and immediately returned alive to the water whence it was taken. Chap. 30 Taking of size fixed for. Manner and hours of taking regulated. Number to be taken. Granting of permits. Penalty. Repeal. SECTION 2. It shall be unlawful to take trout other than by rod and single line, or at any other time than between one hour before sunrise and two hours after sunset. SECTION 3. No person shall in any one day take a total of more than twenty-five trout of any or all species, and when two or more persons are angling from the same boat or raft they shall take for a like period not more in the aggregate than thirty trout. SECTION 4. Upon written application to the commissioners on fisheries and game permission may be granted to any person to buy and sell or have in possession, at any season of the year, trout artificially propagated and maintained, under such rules and regulations, approved by the governor and council, as may be made from time to time by the commissioners. SECTION 5. Violation of any provision of this act, or SECTION 6. Section one of chapter three hundred and Chap. 31 AN ACT EXTENDING THE OPEN SEASON FOR TAKING FISH R. L. 91, § 128, etc., amended." IN WESTPORT RIVER. Be it enacted, etc., as follows: Section one hundred and twenty-eight of chapter ninetyone of the Revised Laws, as amended by section one of chapter two hundred and ninety-eight of the acts of nineteen hundred and seven, is hereby further amended by striking out the word "May", in the fourth line, and substituting the word: June, so as to read as follows: |