SECT. 4, 5. These sections superseded by St. 1866, c. 120, which divides the state into new senatorial districts.

SECT. 6. For a new apportionment of representatives, see St. 1866, c. 103.

CHAPTER IX.

OF THE ELECTION OF REPRESENTATIVES IN CONGRESS AND ELECTORS OF PRESIDENT AND VICE PRESIDENT.

SECT. 1. Number of districts altered from eleven to ten. St. 1862, c. 226, s. 1.

SECT. 2. New districts established by St. 1862, c. 226, s. 2, which has itself been amended by St. 1866, c. 59, and St. 1866, c. 194.

TITLE III.

OF THE ASSESSMENT AND COLLECTION OF TAXES.

CHAPTER XI.

OF THE ASSESSMENT OF TAXES.

Persons and Property subject to Taxation.

SECT. 3. “All buildings," &c. As to whether a wooden building, belonging to A. but erected on land of B., is to be considered for purposes of taxation as real or as personal estate, see Flanders v. Cross, 10 Cush. 514.

SECT. 4. This section is "so far amended that the income subject to taxation shall be only so much as exceeds $1,000, and which has accrued to any person during the year ending on the first day of May of the year in which the tax is assessed." St. 1866, c. 48.

"Debts due," &c. Bonds of a state or city, issued under legislative sanction in aid of works of public interest, are to be considered as "public stocks and securities," and not as "debts due the persons to be taxed." Hall v. County Commissioners, 10 Allen 100.

"Stocks in turnpikes, bridges, and moneyed corporations within or without the state." The stock of all corporations chartered under the laws of this state, except banks of issue and deposit, is not now taxable to the stockholders. See St. 1866, c. 291, s. 2. St. 1865, c. 283, s. 15. As to the mode of taxing the personal property of these and other corporations, see "ADDITIONAL PROVISIONS" at the end of the notes on this chapter. As to the mode of taxing the personal property of corporations prior to the above provisions, see Boston and Sandwich Glass Co. v. Boston, 4 Met. 181. - Boston Water Power Co. v. Boston, 9 Met. 199. Worcester Mutual Fire Insurance Co. v. Worcester, 7 Cush. 600.- Worcester County Institution for Savings v. Worcester, 10 Cush. 128.

The only corporations, for the stock of which individuals are now taxable in the cities and towns in which they reside, would seem to be as follows: First. All those incorporated under the laws of other states, see St. 1866, c. 291, s. 2. St. 1865, c. 283, s. 15. Second. National Banks situated in this state. St. 1865, c. 242. — Austin v. Boston, 14 Allen 359. Third. All other corporations not incorporated under the laws of this state. Fourth. Such few banks, incorporated under the laws of this state, as may still be in existence. Fifth. The Mercantile Institution for Savings of the City of Boston. St. 1867, c. 160, s. 1.

"Income from a profession, trade, or employment." A clerk in a post-office, who is appointed by the deputy postmaster and whose appointment is approved by the postmaster-general, is taxable for his income derived from his employment as such clerk. And further as to whether a tax upon income may be assessed upon a person holding any public office under the general government, see Melcher v. Boston, 9 Met. 73.

Property and Persons exempted from Taxation.

SECT. 5. Second Clause. Lands of the commonwealth, when sold by the commissioners of public lands and agreements for deeds given, are free from taxation for three years, unless previously built upon or improved, and after that time they are taxable, although the deeds are not executed and delivered. St. 1867, c. 101.

Third Clause. A corporation established for the purpose of holding a fund for the support of a minister is not, it seems, to be considered a "charitable" institution within the meaning of this section. See Trustees of Greene Foundation v. Boston, 12 Cush. 54, 58, 59. See also section 13 of this chapter.

A dwelling-house, belonging to one of the institutions mentioned in this clause, and occupied under a lease by one of its officers as his residence, has been held not to be exempt. Pierce v. Cambridge, 2 Cush. 611.

Sixth Clause. Exemption of mechanics' tools limited to an amount not exceeding $300 in value. St. 1865, c. 206.

Seventh Clause. "Houses of religious worship." These are exempt only when "owned by a religious society or held in trust for the use of religious organizations." St. 1865, c. 206.

Twelfth Clause. "The polls and estates of Indians." This exemption no longer exists. St. 1869, c. 463, s. 1.

Additional Exemptions.

Land taken for public uses is exempt from taxation. For instance, land purchased in fee or otherwise taken by a city by authority of the legislature for the purpose of supplying the city with pure water, and used for that purpose only. Wayland v. County Commissioners, 4 Gray 500. So also the land taken by a railroad company under its location, and the buildings and structures erected thereon, if they are reasonably incident to the support of the road or to its proper and convenient use. Worcester v. Western R.R. Co., 4 Met. 564.- Charlestown v. County Commissioners, 1 Allen 199. But land taken or purchased

for depot or station purposes without the limits of the road, under Gen. St. c. 63, s. 19, or St. 1853, c. 351, is not exempt. See Gen. St. c. 63, s. 20.-St. 1853, c. 351, s. 3. Also Boston & Maine R.R. v. Cambridge, 8 Cush. 237. Nor is the property of gas-light companies exempt, as "no public duty is imposed upon them, nor are they charged with any public trust." Commonwealth v. Lowell Gas Light Co., 12 Allen 75, 77.

Where Polls and Property shall be Assessed.

SECT. 6. "In the place where he is an inhabitant." The general rule, and for practical purposes, a fixed rule, is that a man must have a habitation somewhere; he can have but one, and therefore, in order to lose one, he must acquire another. A purpose to change, unaccompanied by actual removal or change of residence, does not constitute a change of domicil. The fact and the intent must concur. Bulkey v. Williamstown, 3 Gray 493, 495. The intent may be inferred from the circumstances of the case, and this inference may be so strong as to override the proof of a declaration of the party to the contrary. Holmes v. Greene, 7 Gray 299, 301. As to the elements which determine the place of which a person is to be deemed an inhabitant, see further Harvard College v. Gore, 5 Pick. 369. — Thorndike v. Boston, 1 Met. 242.- Sears v. Boston, 1 Met. 250. Kilburne v. Bennett, 3 Met. 199.- Mead v. Boxborough, 11 Cush. 362.- Otis v. Boston, 12 Cush. 44. - Cabot v. Boston, 12 Cush. 52. - Lee v. Boston, 2 Gray 484.- Carnoe v. Freetown, 9 Gray 357.- Williams v. Roxbury, 12 Gray 21. As to the place of which a corporation is to be deemed an inhabitant, see Trustees of Greene Foundation v. Boston, 12 Cush. 54, 60.

"Shall be assessed to and in the places of residence of the parents, masters, or guardians," &c. A manufacturing corporation employing minors at a salary is not their "master" within the meaning of this section. Boston and Sandwich Glass Co. v. Boston, 4 Met. 181.

SECT. 8. "To the person," &c. In the case of banks and manufacturing corporations, taxes on their real estate are to be assessed to them in the place where such real estate is situated. Tremont Bank v. Boston, 1 Cush. 142. - Dunnell Manufacturing Corporation v. Pawtucket, 7 Gray 277.

SECT. 12. "All personal estate, within or without this state, shall be taxed to the owner," &c. When an inhabitant of this state is interested as partner in the property of a firm established and carrying on business in another state, such interest is legally taxable to him here, although it may be taxable also in such other state. Bemis v. Boston, 14 Allen 366.

"Where he is an inhabitant." See cases cited above in note to section 6.

When a life-interest in personal property terminates at any time after the first day of May, the life-tenant or his representatives must bear the whole tax for the year. Holmes v. Taber, 9 Allen 246.

First Clause. "Other than where the owners reside." The fact that one of several partners owning the property resides in the town where it is situated, will not prevent the whole property from being taxed in that town under this provision of the statute. Lee v. Templeton, 6 Gray 579, 582.

"Hire or occupy manufactories," &c. As to the meaning of this expression, see Lee v. Templeton, 6 Gray 579, 582. — Field v. Boston, 10 Cush. 65. - Huckins v. Boston, 4 Cush. 543.

It seems that this clause was never applicable to the property of corporations established under the laws of this commonwealth. Boston and Sandwich Glass Co. v. Boston, 4 Met. 181, 186. See also case cited in note to third clause. It is however applicable to property owned by a foreign corporation. Blackstone Manuf. Co. v. Blackstone, 13 Gray 488.

Second Clause. As to the original intention of this clause as affecting corporations, see Boston and Sandwich Glass Co. v. Boston, 4 Met. 181, 185.