determine, with the approval of the governor and council, SECTION 2. This act shall take effect upon its passage. AN ACT TO PERMIT CO-OPERATIVE BANKS TO SUSPEND CER- Chap. 47 TAIN MORTGAGE PAYMENTS BY BORROWERS ENGAGED IN WAR SERVICE. Be it enacted, etc., as follows: a banks may sus pend certain ments by borservice, etc. mortgage pay rowers in war SECTION 1. For the accommodation of any borrower who Co-operative is actually engaged in the military or naval service of the United States, or who is the wife or family-dependent of person so engaged, the directors of a co-operative bank may, at their option, endorse on the mortgage note of such borrower held by the bank, the full value of the shares pledged to secure the same, and thereupon such shares shall be cancelled and further payments and fines thereon waived, provided that the person seeking such accommodation, or Proviso. any person in his behalf, shall sign a written request therefor, agreeing in consideration thereof, to abide fully by the terms of this act. Interest, however, shall continue to be paid monthly on the balance at the original rate, subject to such fine as may be prescribed by the by-laws of the bank for default by shareholders in payment of interest and to foreclosure or other remedy provided by law, in case of default. dated persons subscriptions after expiration SECTION 2. At any time after the expiration of the said Accommomilitary or naval service, or upon the alienation of the to make certain mortgaged estate, the person thus accommodated, or his and pledges successors in title, as the case may be, shall, at the request of war service, of the directors, subscribe to and pledge as security for said etc. balance, one new share in the current series issued by the bank, for each two hundred dollars or fraction thereof of said balance. Failure to subscribe to and pledge such shares, when so requested, or to make payments thereon in accord Junior encumbrancers' rights not affected. ance with law or the by-laws of the bank, shall render said balance immediately due and payable, and payment thereof may be enforced against the security by foreclosure proceedings or by any other remedy provided by law for the collection of debts. SECTION 3. Nothing in this act shall be construed to affect the rights of junior encumbrancers. SECTION 4. This act shall take effect upon its passage. Chap. 48 AN ACT RELATIVE TO CERTAIN ENTRIES IN THE CASH BOOKS 1909, 490, Part II, § 5, amended. Tax collectors to make certain book. OF TAX COLLECTORS. Be it enacted, etc., as follows: SECTION 1. Section five of Part II of chapter four hundred and ninety of the acts of nineteen hundred and nine is hereby amended by striking out in the fourth line, the words "discount allowed", so as to read as follows:- Section 5. entries in cash He shall also keep a cash book, in which he shall enter all sums of money paid to him, as they are received, specifying the total amount of tax, abatements allowed, all interest charged, the total amount received and the date of receipt. He shall also enter therein the date and amount of every payment and disbursement made by him, and to whom paid, with such other matters as the city or town may require. SECTION 2. This act shall take effect upon its passage. Chap. 49 AN ACT TO EXEMPT PERSONS IN THE MILITARY AND NAVAL Persons in war service exempt of poll taxes for 1917, etc. SERVICE OF THE UNITED STATES FROM THE PAYMENT OF Be it enacted, etc., as follows: SECTION 1. Inhabitants of this commonwealth who were from payment engaged in the military or naval service of the United States in the present war before the passage of this act, and those who hereafter engage in said service, shall be assessed for, but shall be exempt from, the payment of all poll taxes assessed for the year nineteen hundred and seventeen and during the continuance of the war. Certain taxes to be refunded. SECTION 2. All taxes heretofore collected, including interest and costs paid therewith, which would be exempt from payment under section one, shall at the request of the person assessed, be refunded by the city or town receiving SECTION 3. This act shall take effect upon its passage. AN ACT RELATIVE TO ABATEMENTS OF TAXES. Be it enacted, etc., as follows: Chap. 50 SECTION 1. Section forty-nine of Part I of chapter four Repeal. hundred and ninety of the acts of nineteen hundred and nine is hereby repealed. Part I, § 73, abatement of SECTION 2. Section seventy-three of Part I of said chap- 1909, 490, ter four hundred and ninety is hereby amended by striking amended. out the words "An executor, administrator or trustee after three years from the date of his appointment, or", in the fourth and fifth lines, and by striking out the last sentence, so as to read as follows: Section 73. A person shall not Conditions for have an abatement, except as otherwise provided, unless he taxes. has brought in to the assessors the list of his estate as required by section forty-one. A tenant of real estate paying rent and under obligation to pay more than a moiety of the taxes thereon, may have an abatement although no such list was brought in. If such list is not filed within the time specified in the notice required by section forty-one, no part of the tax assessed upon the personal estate shall be abated unless the applicant shows to the assessors a reasonable excuse for the delay or unless such tax exceeds by more than fifty per cent the amount which would have been assessed upon such estate if the list had been seasonably brought in, and in such case only the excess over such fifty per cent shall be abated. SECTION 3. This act shall take effect upon its passage. AN ACT RELATIVE TO THE SALE BY LIFE INSURANCE COM- Chap. 51 PANIES OF LIBERTY BONDS AND SIMILAR GOVERNMENT SECURITIES. Be it enacted, etc., as follows: sell liberty Nothing contained in section sixty-nine of chapter five Life insurance hundred and seventy-six of the acts of nineteen hundred companies may and seven, as amended by chapter two hundred and fifty- bonds, etc. six of the acts of nineteen hundred and ten, prohibiting discriminations and the sale of securities in connection with Proviso. policies of life insurance, or in subdivision three of section Chap. 52 AN ACT RELATIVE TO THE TAXATION OF PROPERTY HELD FOR 1909, 490, Taxation of property held for sewage disposal purposes. 1909, 490, Part I, § 10, etc., amended. Assessors to determine value of property held for water SEWAGE DISPOSAL PURPOSES. Be it enacted, etc., as follows: SECTION 1. Part I of chapter four hundred and ninety of the acts of nineteen hundred and nine, as amended by section one of chapter six hundred and twenty-nine of the acts of nineteen hundred and fourteen, is hereby further amended by striking out section eight and substituting the following:-Section 8. Property held by a city, town or district in another city or town for the purpose of a water supply or of sewage disposal, if yielding no rent, shall not be liable to taxation therein, but the city, town or district so holding it shall, annually in September, pay to the city or town in which such property lies, an amount equal to that which such place would receive for taxes upon the average of the assessed values of such land, without buildings or other structures, for the three years last preceding the acquisition thereof, the valuation for each year being reduced by all abatements thereon; but any part of such land or buildings from which any revenue in the nature of rent is received shall be subject to taxation. SECTION 2. Part I of said chapter four hundred and ninety, as amended by section two of said chapter six hundred and twenty-nine, is hereby further amended by striking out section ten and substituting the following: - Section 10. The assessors of a city or town in which land is acquired by another city, town or district for the purpose of a water supply, or of sewage disposal, shall, within one year after or sewage dissuch acquisition, determine the said average valuation of by another city posal purposes such land, and certify the amount so determined to such or town, etc. other city, town or district. The mayor of a city or the Appeal, etc. selectmen of a town, or the commissioners or prudential committee of a district, within six months after receipt of said certificate, may appeal from such determination to the superior court for the county where the land lies; and the court shall determine the valuation in the manner provided in the two preceding sections, and the provisions of sections seventy-seven and seventy-eight, so far as applicable, shall govern such appeal. Land valuation ment, how for annual pay determined, If land within any city or town shall have been taken from SECTION 3. This act shall take effect upon its passage. AN ACT TO PERMIT THE TAKING OF ANIMALS FROM TRAPS ON Chap. 53 THE LORD'S DAY. Be it enacted, etc., as follows: Section one of chapter ninety-two of the Revised Laws, R. L. 92, § 1, as amended by chapter one hundred and seventy-six of the etc., amended. acts of nineteen hundred and four, is hereby further amended by adding at the end thereof the following:- This section shall not be construed to prohibit the taking from traps on the Lord's day of animals which have been caught therein, but nothing herein shall be held to permit the setting, resetting or baiting of traps on that day, so as to read as |