his poll and personal estate in a town in which he does not reside, although he is properly taxed for real estate which he owns in such town. Preston v. Boston, 12 Pick. 7. See also Boston Water Power Co. v. Boston, 9 Met. 199, 204.- Torrey v. Millbury, 21 Pick. 64.

Upon petition for abatement, taxes upon the same or other property of the petitioner cannot be increased. Lowell v.

County Commissioners, 3 Allen 546, 549.

SECT. 46. This section, as well as the others relating to abatement of taxes, applies to corporations as well as to individuals. Otis Company v. Ware, 8 Gray 509, 510.

As to the purpose and theory of this section, see Lincoln v. Worcester, 8 Cush. 55, 63, 64.

"Unless he has filed," &c. That is, before the tax was assessed. Porter v. County Commissioners, 5 Gray 365. As to what constitutes the filing of a list, and whether such filing can be waived by the assessors, see Winnisimmet Co. v. Assessors, &c., 6 Cush. 477.-Lowell v. County Commissioners, 3 Allen 546.

"Oath that it is full and accurate according to his best knowledge and belief.” The oath need not have been administered in these exact words. Charlestown v. County Commissioners, 1 Allen 199, 203.

"When such list is not filed within the time specified," &c. Persons who do not bring in their lists within the time, and cannot "show a reasonable excuse" for their delay, to have no abatement on personal estate unless their tax exceeds the correct amount by more than fifty per cent, and then the abatement shall be only for the excess above such fifty per cent. St. 1865, c. 121.

"Good cause why," &c. As to what amounts to "good cause," see Winnisimmet Co. v. Assessors, &c., 6 Cush. 477, 481. Lowell v. County Commissioners, 3 Allen 546. Note also the mention of "reasonable excuse for not seasonably bringing in said list" in St. 1865, c. 121.

SECT. 48. "Together with all charges." This does not include the petitioner's costs incurred in prosecuting his application for abatement. Lowell v. County Commissioners, 3 Allen 546, 550. Nor can the petitioner be allowed interest on the amount abated. Lowell v. County Commissioners, 3 Allen

550.

SECT. 50. This section repealed by St. 1865, c. 206, s. 2. By St. 1868, c. 211, s. 2, as amended by St. 1869, c. 443, a similar provision is made for assessing persons applying on or before the fifteenth day of September. For provision for assessment at any time of poll tax upon soldiers or sailors who have been within preceding two years engaged in military or naval service of the United States, see St. 1865, c. 68.

SECT. 51. The assessors of a town are not liable for assessing erroneously, but with integrity and fidelity, a tax on a person not an inhabitant thereof. Durant v. Eaton, 98 Mass. 469. -Baker v. Allen, 21 Pick. 382.

Neither can an action be maintained against the assessors by an individual, who is liable to taxation, for their omission to tax him, whereby he has lost his right to vote at an election, unless it is shown affirmatively that such omission was due to want of integrity or fidelity. Griffin v. Rising, 11 Met. 339.

But they are liable for assessing and issuing a warrant for the collection of a tax for a city or town, when such city or town is not legally organized. Dickinson v. Billings, 4 Gray 42. Withington v. Eveleth, 7 Pick. 106. For a case in which, under an earlier statute, assessors were held liable for acts done upon an assessment made illegally, see Inglee v. Bosworth, 5 Pick. 498.

SECT. 52. Assessors are entitled to the statute compensation, although it exceeds the sum which the city or town may have voted, but they are not entitled to such sum and also to the statute compensation, unless it appears from the terms of the vote that the sum voted was intended to be additional. Moody v. Newburyport, 3 Met. 431.

See also Howard v. Stevens, 3 Allen 409.-Eames v. Johnson, 4 Allen 382.

Reassessment of Taxes.

SECT. 53. "Invalid by reason of any error," &c. As to the meaning of these words, see Burr v. Wilcox, 13 Allen 269, 271.

Additional Provisions.

Act to provide penalty for fraudulently evading taxation. St. 1864, c. 172.

Provision for assessing real or personal estate omitted in the annual taxation. St. 1868, c. 320.

Act requiring corporations established under laws of this state to make annual returns to assessors of certain stock and bonds held by them as collateral security. St. 1869, c. 444.

(Assessors to make on or before July 1st, alphabetical lists of all persons assessed for poll taxes. St. 1868, c. 211, s. 1. Repealed by St. 1869, c. 443.)

statutes:

A new method of taxing corporations chartered under the laws of this state, except banks of issue and deposit, was established by St. 1864, c. 208, which statute has however been superseded by St. 1865, c. 283. This last named statute now forms the basis of the law relative to the taxation of such corporations. It has itself been amended by the following St. 1866, c. 291.-St. 1867, c. 52.-St. 1867, c. 188, s. 2. St. 1867, c. 299. It has been held that these statutes are to be considered not as imposing a tax on the property of these corporations, but as levying an excise on their franchises. See Commonwealth v. Lowell Gas Light Co., 12 Allen 75, 76. Commonwealth v. Hamilton Manuf. Co., 12 Allen 298, 300. They in terms exempt the shares of these corporations from taxation to the individuals owning them. See St. 1865, c. 283, s. 15. St. 1866, c. 291, s. 2.

By St. 1865, c. 283, s. 7, 8, is also provided a method of taxing foreign telegraph companies owning, controlling, or using lines in this state, and foreign mining companies having offices in this state.

For provisions relative to the taxation of shares in national and other banks, see St. 1865, c. 242. St. 1867, c. 188.- St. 1868, c. 349.

Shares in national banks situated in this state are legally taxable to stockholders residing here in the towns in which such stockholders reside. Austin v. Boston, 14 Allen 359. This decision has since been affirmed in the United States supreme court.

For provisions establishing the mode of taxation of insurance companies and savings banks, see St. 1862, c. 224.- St. 1863, c. 164. St. 1864, c. 208, s. 7.- St. 1865, c. 267. — St. 1865, c. 283, s. 18.-St. 1867, c. 160.-St. 1868, c. 315.

CHAPTER XII.

OF THE COLLECTION OF TAXES.

SECT. 1. A tax warrant good upon its face protects the collector acting under it, notwithstanding any irregularity at the meetings at which or [the votes by which the taxes were assessed. Howard v. Proctor, 7 Gray 128, 133.

SECT. 6. This section applies to a case where the error in the name exists both in the valuation list and in the assessors' warrant to the collector. The statute covers all cases of error in the name, and was intended to apply to a case where the name is mistaken by omitting, as well as by adding or by misnaming. Tyler v. Hardwick, 6 Met. 470, 474. See also Wood v. Torrey, 97 Mass. 321, 323.

As to the effect of a mistake in the name upon a sale or conveyance of land by a collector for non-payment of taxes, see Sargent v. Bean, 7 Gray 125.

SECT. 7. The distress cannot be made after the death of the person upon whom the tax is assessed. Wilson v. Shearer, 9 Met. 504, 506.

SECT. 8. "Within seven days." In the case of a seizure

of bank shares, it was held that if the return of the tax warrant showed that the sale was made twenty days after the seizure, the bank was not bound to issue a certificate of stock to the purchaser, as the owner's title was not devested. Noyes v. Haverhill, 11 Cush. 338.

"By posting up a notification." A notification of a sale of a horse was held to be good, although it did not mention the owner's name, or describe the horse, or state the amount of the tax. The notification may be posted before the expiration of four days from the seizure. Barnard v. Graves 13 Met. 85.

The return made by a collector on his warrant is so far an official act as to be primâ facie evidence in his favor on the trial of an action against him for making the distress, and a demand by him before he made the distress may be shown by his return. Barnard v. Graves, 13 Met. 85.

SECT. 11. As to how far a corporation ought to investigate the regularity of the proceedings before issuing a new certificate of shares, see Smith v. Northampton Bank, 4 Cush. 1, 10. SECT. 12. "Charges of keeping and sale." The collector may charge for his own compensation a commission or percentage on the amount of the tax. Howard v. Proctor, 7 Gray 128. See St. 1862, c. 183, s. 10.

SECT. 13. "Cannot find sufficient goods," &c. See Snow v. Clark, 9 Gray 190, 193.- Lothrop v. Ide, 13 Gray 93, 95.Hall v. Hall, 3 Allen 5.

SECT. 15. Further provision as to discharge of persons committed to prison for non-payment of taxes. c. 183, s. 9.

St. 1862,

SECT. 16. "The charges of imprisonment." These do not include the cost of the support of the person while imprisoned. Townsend v. Walcutt, 3 Met. 152.

SECT. 18. "Removes out of the precinct." If a person leaves the precinct with the intention of returning at the expiration of six months, it is a removal within the meaning of this section. Houghton v. Davenport, 23 Pick. 235.