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SECT. 28. See 1918, 61, 202, relative to the deposit in the state library of certain documents and reports of hearings.

SECT. 29. See 1905, 154; 1910, 421 § 2; 1916, 112.

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Act to codify the laws relative to primaries, caucuses and elections, 1913, 835; 1914, 329, 345, 393, 435, 454, 611, 646, 676, 783, 790; 1915, 36, 42, 48, 91, 100, 105, 182, 283, 284; 1916, 16, 43, 80, 81, 87, 98, 161, 179, 247, 312; 1917, 29, 49, 77, 79, 80, 81, 82, 83, 106, 109, 221, 250, 255. (See 1902, 56, 90, 157, 225, 346, 348, 384, 492, 506, 512, 518, 537, 544 § 2; 1903, 279, 318, 368, 425, 426, 450, 453, 454, 474; 1904, 41, 179, 201, 245, 275, 293, 294, 310, 334, 375, 377, 380, 404; 1905, 111, 313, 318, 386, 397; 1906, 76, 291 § 18, 298, 311, 444, 481, 497; 1907, 330, 387, 429, 468, 543, 560, 579, 581; 1908, 83, 85, 345, 391, 423, 425, 428, 461, 480, 483, 518; 1909, 149, 213, 264, 344, 356, 492, 514 § 45; 1910, 44, 55, 147, 182, 200, 246, 520; 1911, 222, 304, 353, 354, 355, 378, 422, 436, 517, 518, 550, 679, 735, 745; 1912, 229, 252, 254, 261, 265, 266, 273-275, 307, 398, 446, 471, 473, 483, 515, 641; 1913, 286, 387, 559, 608, 628, 686; 1914, 630; 1915, Res. 125; 1916, 311, 315; 1918, 19, 41, 74, 114, 122, 146, 185, 257 §§ 10-31,* 151-156,* 258, 282, 291 88 24-32, 293, 295.)

Provision for referendum on questions of public policy, 1913, 819. And of hours of labor, 1913, 822 § 2.

Nomination and election of councilmen in the city of Boston, 1914, 646. Form of nomination papers in Boston city elections, 1918, Sp. Act 37.

Fire, water, watch and improvement districts authorized to use official ballots at district elections, 1915, 182.

Calling and holding of a constitutional convention, 1916, 98. (See 1917, 28, 59.)

Annual election of moderators in fire, water, light, watch or improvement districts, 1917, 49.

Soliciting of money for political purposes from public employees, 1918,

146.

Cities and towns authorized to fill by temporary appointment the places of municipal officers engaged in military or. naval service, 1918, 185.

Election laws to apply to votes of inhabitants of cities and towns relative to certain takings by eminent domain, 1918, 257 § 187, subsect. 5.* Voting by qualified voters in the military or naval service of the United States, 1918, 293. § 1 amended, 1918, 295 § 1; § 12 amended, 1918, 295 § 2. SECT. 13 re-enacted, 1913, 835 § 13. Amended, 1914, 345 § 1. SECT. 15. See 1907, 560 § 15; 1909, 344 § 1, 492; 1913, 679.

SECTS. 69-79. Listing board of Boston created, 1917, 29 §§ 7-14. Of Chelsea, 1917, 106. Of Cambridge, 1918, 282.

SECT. 156. State election board created, 1916, 312.

SECT. 334. As to fence viewers, field drivers and pound keepers. See

1918, 291 §§ 13, 14.

SECT. 338. See 1907, 366; 1913, 210.

SECTS. 422-425. New districts, 1906, 497; 1912, 674; 1916, 226, 270.

In effect Feb. 1, 1919.

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This chapter is in part superseded by 1909, 490 Part I, Part III §§ 4-8; 1911, 89, 308, 366; 1912, 238; 1913, 473 § 2, 599 § 1, 823; 1914, 198, 629, 689, 770; 1915, 40, 137, 237, 238; 1916, 103, 130, 144, 173, 269, 271, 281, 294; 1917, 136, 159 § 4, 204, 257, 270, 295; 1918, 28, 43, 257 §§ 34-40,* 59-78.* (See 1910, 521; 1912, 222, 312; 1913, 649, 719 § 18.)

Assistant assessors in Boston, see 1913, 484.

Collection of poll

§ 15; 1909, 344 taxes, 1913, 679; 1918, 257 § 42.* (See 1907, 560

§ 1.)

Taxation of transfers of stock, 1914, 770; 1915, 238; 1918, 43, 257 § 78.* Classification and taxation of wild or forest land, 1914, 598; 1918, 257 §§ 59-61.*

Exemption from taxation of real estate and tangible personal property of the militia, 1917, 327 § 74.

Basis of apportionment of state and county taxes, 1916, 171; 1917, 288. Tax upon the income received from certain forms of intangible property and from trades and professions, 1916, 269, 300 § 6; 1917, 295, 339; 1918, 29, 32, 150, 207, 252, 257 §§ 62-74.* (See 1917, 204 § 2, 209, 270, 317; 1918, 7, 120, 154, 219.)

Disposition of certain returns, copies and statements made to the tax commissioner, 1916, 281.

Tax commissioner empowered to gather information relative to the value of real estate, 1917, 171.

Duty and manner of assessing taxes, 1918, 28.

Persons in the military and naval service of the United States exempted from the payment of poll taxes, 1918, 49.

Abatement of taxes, 1918, 50.

Assessments of poll taxes in city of Boston, 1918, Sp. Act 93 § 5.

SECTS. 1-4 affected, 1902, 374 § 4; 1909, 440 § 2, 490 I §§ 1-4, 516; 1914, 198 § 2; 1916, 269 §§ 11, 21. (See also 1904, 403; 1906, 523; 1913, 636.)

SECT. 5 amended, 1906, 315, 493; 1907, 367; 1908, 464 § 1, 594; 1909, 223, 490 I § 5, 516 § 1; 1910, 333, 559 § 3; 1912, 189; 1913, 578; 1914, 83, 518, 523, 761; 1915, 135; 1916, 144, 269 §§ 1, 4, 11, 21; 1917, 136, 257, 270; 1918, 42. Real and personal property of militia, 1915, 40. (See 1906, 481; 1913, 832 § 8.) Personal property of certain fraternal societies, 1917, 2041. Clause 3. See 1911, 400, 634 § 7; 1913, 82, 155. Clause 7. (See 1918, 106, exempting from taxation personal property held by or in trust for religious organizations.) Clause 8. See 1913, 578. Clauses 13, 14. See 1916, 299 §§ 3, 4, 5. Provisions for reimbursing cities and towns for loss of taxes on land used for public institutions, 1910, 607; 1911, 478; 1914, 648. For loss of taxes by soldiers' and sailors' exemptions, 1915, 299 88 3, 4, 5.

SECT. 6 amended, 1908, 120; 1909, 187, 490 I § 6; 1914, 598 § 26. (See 1914, 720 § 5.)

SECTS. 7-9 repealed and new provisions made, 1902, 374 §§ 1-3, 375; 1909, 440 § 2, 490 I § 7.

In effect Feb. 1, 1919.

SECTS. 10-12. See 1903, 161; 1909, 243, 490 I §§ 8-11; 1911, 135; 1914, 629; 1918, 52.

SECTS. 13, 14 amended, 1909, 440 § 2, 490 I §§ 13, 14; (See 1904, 385; 1911, 75; 1913, 401; 1916, 269 § 12.) SECT. 15 amended, 1902, 113; 1909, 440 § 2, 490 I-§ 15;

1915, 237 § 23.

SECT. 16. See 1909, 490 I § 16.

SECT. 17 amended, 1902, 112; 1909, 490 I § 17.

SECTS. 18-22. See 1909, 490 I §§ 18-22.

1914, 198 § 2.

1914, 198 § 2;

SECT. 23 amended, 1902, 342 § 1; 1909, 439 § 1, 440 § 2, 490 I § 23; 1911, 3832; 1913, 458; 1914, 198 § 2; 1916, 271; 1918, 129. Affected, 1915, 137; 1918, 138. (See 1906, 463 III § 126; 1909, 516 § 2.)

SECTS. 24-41. See 1909, 440 § 2, 490 I §§ 24-41; 1910, 260; 1913, 676; 1914, 198 §§ 2, 5.

SECT. 32. See 1916, 269 §§ 12, 13.

SECT. 34 et seq. See 1916, 269 §§ 14-18; 1917, 264, § 3.

SECT. 41 revised, 1903, 157 § 1; 1909, 440 §§ 2, 3. (See 1916, 269 § 12.)

SECTS. 42-48. See 1909, 490 I §§ 42-48; 1912, 621; 1916, 130.

SECT. 43 revised, 1916, 294 § 1.

SECT. 49 repealed, 1902, 111. (See 1909, 490 I § 49.)

SECTS. 50-58. See 1909, 490 I §§ 49-57; 1913, 649; 1917, 171.

SECT. 51 et seq. See 1913, 564 § 6.

SECT. 54 amended, 1908, 589 § 5.

SECT. 57 amended, 1908, 387 § 1.

SECT. 58 amended, 1907, 181; 1908, 314, 387 § 2; 1909, 440 § 2; 1914, 198 § 2.

SECTS. 59-72. See 1909, 490 I §§ 58-71; 1913, 688; 1915, 237.

SECTS. 60, 61, 63. See 1908, 314; 1909, 490 I §§ 60-63; 1912, 222, 312; 1913, 694.

SECT. 72 superseded, 1909, 490 I § 71; 1913, 688 § 1; 1915, 237 § 21; 1918, 190.

SECTS. 73-84. See 1905, 381 § 7; 1906, 268 § 5; 1907, 521 § 3; 1909, 490 I §§ 72-83; 1911, 242; 1913, 226; 1916, 269 § 19.

New section added, 1904, 442 § 1; 1909, 490 I § 84.

SECT. 84 amended, 1902, 91; 1909, 490 I § 83; 1913, 226.

SECTS. 85-101. See 1909, 490 I §§ 65-101; 1911, 89, 366; 1913, 453, 5991; 1914, 198 § 5, 689; 1915, 237 § 17.

SECT. 86 superseded, 1909, 490 I § 86; 1915, 237 § 17.

SECT. 92 et seq. See 1916, 299 § 3.

SECT. 93 amended, 1904, 181; 1906, 271 § 11; 1909, 440 § 2, 490 I § 93; 1913, 453; 1914, 198 § 5.

SECT. 94 amended, 1909, 440 § 2, 490 I § 94; 1914, 198 § 2. (See 1908, 314.)

SECT. 100. Apportionment of state tax, 1916, 171; 1917, 288. (See 1909, 490 I § 101; 1914, 198 § 5, 689.)

SECT. 101. See 1909, 449, 490 I § 101; 1911, 366; 1914, 198 § 5, 689.

Chapter 13. Of the Collection of Taxes.

This chapter is superseded in part by 1909, 490 II; 1911, 370; 1912, 390; 1913, 237, 255, 599 § 2; 1915, 56, 237; 1916, 20, 269 §§ 15-21; 1918, 257 8841-58.* (See 1912, 360.)

Collection of poll taxes, 1913, 679. (See 1907, 560 § 15; 1909, 344 § 1.) Persons in the military and naval service of the United States exempted from the payment of poll taxes, 1918, 49.

To facilitate prompt payment of taxes, 1913, 688, 824; 1914, 625.
Provision for a special collector in towns, 1910, 272; 1916, 131.

Taxation of transfers of stock, 1914, 770; 1915, 238; 1918, 46.

Classification and taxation of wild or forest land, 1914, 598; 1918, 257 $$ 59-61.*

Jurisdiction of the land court and the superior court in re sales and takings of land for non-payment of taxes and the redemption thereof, 1915, 237 §§ 3-15.

Sale of lands purchased or taken by cities and towns for non-payment of taxes, 1915, 56.

SECTS. 1-19. See 1909, 440 § 2, 490 II §§ 1-19; 1912, 272; 1913, 599 § 2, 679; 1914, 198 § 2; 1916, 20; 1918, 57.

SECT. 5. See 1918, 48.

SECT. 13 amended, 1907, 378 § 2, 427; 1909, 490 II § 13, 512; 1915, 237 § 22.

Acts to provide for authoritative ascertainment of municipal liens on real estate, 1907, 378 § 1; 1908, 299; 1909, 490 II § 20. (See 1911, 75.) SECTS. 20-34. See 1909, 490 II §§ 21-35; 1916, 269 § 18. SECT. 26. See 1909, 490 I § 3; 1913, 636.

SECT. 31 amended, 1908, 99 § 1; 1909, 490 II § 32.

SECT. 35 amended, 1909, 440 § 2, 490 II § 36; 1914, 198 § 2.

SECTS. 36-49. See 1909, 490 II §§ 37-50; 1913, 255.

SECT. 38 et seq. See 1912, 360, 390.

SECT. 43 amended, 1902, 423; 1905, 193;

1915, 237 § 1.

1909, 490 II § 44; 1911, 370;

SECT. 44 amended, 1909, 259, 490 II § 45; 1912, 390.

SECTS. 49, 50. See 1909, 440 § 2, 490 II §§ 50, 51; 1914, 198 § 2.
SECT. 51 superseded, 1915, 237 § 24. (See 1909, 490 II § 52.)

SECTS. 51-69. See 1909, 490 II §§ 52-70.

1909, 490 II §§ 61, 62.

SECT. 54 superseded, 1915, 237 § 2. (See 1909, 490 II § 55.)
SECT. 58 amended, 1905, 325 § 1; 1909, 490 II § 59; 1915, 237 § 16.
SECTS. 58-69. See 1915, 237 §§ 3-15 inclusive.
SECTS. 60, 61 superseded, 1902, 443;
SECT. 61 amended, 1905, 325 § 2.
SECT. 66 superseded, 1915, 237 § 19.
SECT. 67 superseded, 1915, 237 § 20.
SECT. 69. See 1915, 237 § 18.

(See 1909, 490 II § 67.)
(See 1909, 490 II § 68.)

SECTS. 70-87. See 1909, 490 I § 83, II §§ 71, 89; 1913, 226.

In effect Feb. 1, 1919.

SECT. 75 amended, 1905, 325 § 3; 1908, 226; 1909, 490 II § 76; 1915,

237 § 26. (See 1906, 372.)

SECT. 76 et seq. See 1910, 272.

SECT. 80 amended, 1908, 247; 1909, 490 II § 82.

SECT. 83 amended, 1908, 99 § 2; 1909, 490 II § 85.

SECT. 87. Schedule of forms revised, 1913, 311. (See 1909, 490 II § 89.)

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Law as to the taxation of corporations revised, 1903, 437 §§ 45-48, 71-87; 1909, 342, 490 III; 1910, 216, 270, 456. 650; 1911, 337, 379, 383, 618; 1912, 457, 491; 1913, 473 § 1; 1914, 198 § 6, 724, 770; 1915, 34, 135, 137, 167, 217, 231 § 21, 233, 238; 1916, 83, 227, 281; 1917, 89, 97, 104 § 1, 268; 1918, 76, 133, 222, 235, 257 §§ 32,* 33,* 76-78.*

Taxation of corporations formed for the purpose of owning wild or forest lands, 1914, 598. (See 1918, 257 §§ 59-61.*)

Distribution of corporate franchise tax of domestic corporations, 1910,

456.

Taxation of foreign corporations, 1914, 724. Repealed, 1918, 76. (See 1918, 133, 235, 253.)

Of national banks, 1915, 233.

Of insurance companies, 1918, 184.

Of express companies, 1918, 257 § 77.*

Of transfers of stock, 1914, 770; 1915, 238; 1918, 46, 257 § 78.*

Certain corporations may file statement of the number of its shares held by non-residents in lieu of list of shareholders, 1918, 257 § 76.*

Salaries of state employees and classification of offices and positions, 1914, 605; 1916, 2, 126; 1917, 301, 323; 1918, 228.

Budget system for the commonwealth, 1918, 244, 257 § 7.*

Additional tax upon the net incomes of foreign corporations, 1918, 253.
Upon the net income of domestic corporations, 1918, 255.
Franchise taxation of trust companies, 1918, 264.

SECT. 1 amended, 1907, 564 § 1; 1909, 490 III § 1.

SECT. 2 amended, 1904, 99; 1906, 322; 1907, 564 § 2; 1909, 430, 490 III § 2; 1912, 543; 1913, 792; 1917, 261; 1918, 103. (See 1908, 550 § 1; 1914, 770 § 12; 1915, 238 § 6; 1918, 46.)

Provision for supervisors of assessors, 1908, 550; 1909, 490 III § 2.
SECTS. 3-5. See 1909, 490 III §§ 3-5; 1911, 370; 1912, 272.

SECT. 4 amended, 1906, 271 § 1; 1908, 468; 1909, 440 § 2. Provision for order by commission as to method of keeping records, 1909, 490 III § 7. And revision of valuation, 1910, 260. (See 1910, 607; 1911, 478; 1914, 648.) Date of assessment changed to April first, 1914, 198 § 2. SECT. 5 amended, 1908, 433 § 1. (See 1908, 433 § 2.)

SECTS. 6, 7 repealed, 1908, 468. (See 1911, 184.)

SECTS. 8, 9. See 1909, 490 III §§ 8, 11; 1914, 198 § 2.

Assessment of salaries and expenses of railroad and gas and electric light commissions and of vessels engaged in foreign carrying trade, 1909, 490 III §§ 9, 10.

In effect Feb. 1, 1919.

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