SECTIONS 69, 70. (G. S., c. 11, §§ 43, 44.) Hicks vs. Westport, 130 Mass. 480.

SECTION 71. On appeal, taxes may be abated. The county commissioners are given power to allow costs, but not taxable costs, to one who filed no list.

St. 1882, c. 218.

SECTIONS 71, 72, 74. (G. S., c. 11, §§ 45, 46, 47.) Hicks vs. Westport, 130 Mass. 480.

SECTION 72. (G. S., c. 11, § 46.) Lanesborough vs. County Commissioners, 131 Mass. 424.

SECTION 78. (St. 1868, c. 320; St. 1873, c. 272.) Harwood vs. North Brookfield, 130 Mass. 561.

SECTION 90. The assessors, in addition to the statement of the exempt property which they were required to forward to the tax commissioner, must now send all lists and statements filed by persons or corporations holding property for literary, benevolent, charitable, or scientific purposes. St. 1882, c. 217, § 3.

SECTION 91. In addition to the debts and assets of the cities and towns, the statement must give the amount of sinking funds, or annual proportionate payments of debt.

St. 1882, c. 133, § 2.

SECTION 92. The return as to steam-boilers in Boston is to be made by the inspector of buildings.

St. 1882, c, 252, § 5.

CHAPTER 12.

OF THE COLLECTION OF TAXES.

SECTION 38. (G. S., c. 12, § 35.) Coughlin vs. Gray, 131 Mass. 56. SECTION 39. If the title under a tax-deed is bad, and the holder offers to surrender it to the town or city, and claim the price, he must state particularly the objections to it, and in case of deeds given before May 19, 1882, he must make his offer within one year from that date.

St. 1882, c. 243, § 3.

SECTION 39. (St. 1862, c. 183, § 6.) Home Savings Bank vs. Boston,

131 Mass. 277.

SECTIONS 42, 43. (St. 1862, c. 183, § 2.) Walsh vs. Wilson, 130 Mass.

124.

SECTION 50. Every person acquiring a tax-title must file his address with the treasurer of the town or city where the land lies, and if a nonresident, must appoint an agent there to receive payment or service of process.

St. 1882, c. 243, §§ 1, 2.

SECTIONS 52, 53. (G. S., c. 12, §§ 39, 40.) Home Savings Bank vs. Boston, 130 Mass. 278.

CHAPTER 13.

OF THE TAXATION OF CORPORATIONS.

SECTION 6. The tax commissioner must furnish blanks for the returns of property and income held for literary, benevolent, charitable, or scientific purposes.

St. 1882, c. 217, § 3.

It would appear that he should send the blanks for steam-boiler returns in Boston, to the inspector of buildings, and not the assessors.

St. 1882, c. 252, § 5.

SECTION 8-19. (St. 1873, c. 315; G. S., c. 39.) Little vs. Little, 131 Mass. 367.

SECTION 42. Every corporation or association for mining, quarrying, or getting earth oils, or holding lands, organized out of the Commonwealth, which opens an office in the Commonwealth, must make a return, giving the full particulars as to its business, capital, and officers, and all changes therein, and appoint an agent here, and pay a tax of one-fortieth of one per cent. on its capital semi-annually, but not to exceed three hundred dollars, and also a fee of five dollars for filing the certificate; and the officers and agents here are liable for such taxes and fee.

St. 1882, c. 106.

CHAPTER 14.

OF THE MILITIA.

SECTION 23. One or more of the infantry regiments may be trained as heavy artillery.

St. 1882, c. 97.

SECTION 91. The grand army may be allowed to use the state camp ground.

Res. 1882, c. 15.

SECTION 127. To the associations which may parade with arms are added associations of honorably discharged soldiers, at the decoration of

soldiers' graves.

St. 1882, c. 179.

SECTION 130. St. 1882, c. 178, revises and amends the compensation of the militia, and the allowance for horses and forage.

By St. 1882, c. 112, the amount now in the state treasury on account of bounties and allotments to soldiers is transferred to the bounty loan sinking fund. Claims against it are to be filed with the auditor, and allowed by him.

CHAPTER 15.

OF THE EXECUTIVE DEPARTMENT, AND THE SECRETARY OF THE

COMMONWEALTH.

SECTION 15. The duty of furnishing blank forms for returns of criminal cases pending is transferred from the secretary to the commissioners of prisons.

St. 1882, c. 226.

CHAPTER 16.

OF THE AUDITOR, TREASURER, AND MATTERS OF FINANCE. The par of exchange established by U. S. Rev. St., § 3565 is adopted. St. 1882, c. 110.

SECTION 17. The treasurer is allowed one more extra clerk.

St. 1882, c. 111.

SECTION 60. The authorized investments of the state funds are increased by adding the bonds or notes of any incorporated district in this Commonwealth, or of any city of the states of Maine, New Hampshire, Vermont, Rhode Island, or Connecticut, issued for municipal purposes, whose net indebtedness at the time of purchase does not exceed five per cent. of the last preceding valuation of the property therein for the assessment of taxes; or in the notes of any corporation established within this Commonwealth to become due in one year or less time if secured by a pledge of bonds of the United States or of this Commonwealth to at least an equal amount, estimating the bonds at not more than eighty-five per centum of their market value.

CHAPTER 17.

OF THE ATTORNEY-GENERAL AND THE DISTRICT-ATTORNEYS.

The salary of the district-attorney for the eastern district is raised from $1,800 to $2,400, and he is given an assistant at $1,000 per annum.

St. 1882, c. 156, 157.

The salaries of the first and second assistant district-attorneys for the Suffolk district are raised from $2,400 and $2,000 respectively, to $2,500. St. 1882, c. 245, § 2.

CHAPTER 19.

OF THE BOARD OF HARBOR AND LAND COMMISSIONERS. SECTION 7. St. 1882, c. 48, establishes the harbor lines at East Boston; c. 103, at Gloucester.、

CHAPTER 20.

OF THE STATE BOARD OF AGRICULTURE.

St. 1882, c. 212, establishes an agricultural experiment station at the Massachusetts Agricultural College in Amherst.

CHAPTER 27.

OF TOWNS AND TOWN OFFICERS.

Towns and cities may devote a part of their territory to the production and culture of forest trees for the sake of the wood and timber thereon, or the preservation of their water supply. They may take or purchase land for the purpose. The State Board of Agriculture is given charge of such lands. The town or city may erect buildings for instruction or recreation thereon, and borrow money.

St. 1882, c. 255.

Towns and cities may lay out public parks and take lands, assess betterments, and borrow money.

St. 1882, c. 154.

SECTION 55. (G. S., c. 18, § 22.) Matthews vs. Westborough, 131 Mass.

521.

66

CHAPTER 28.

OF CITIES.

Mayor and aldermen," unless otherwise provided, means board of aldermen, except in case of appointments.

St. 1882, c. 164.

In case of death, resignation, absence, or inability of mayor, the office devolves on the chairman of the aldermen, if any; then on the president of the common council. He is styled acting mayor. He can make no permanent appointments.

St. 1882, c. 182.

SECTIONS 5, 6, 7. (St. 1867, c. 279; St. 1876, c. 80; St. 1876, c. 193, § 2.) Murphy vs. Lawrence, 131 Mass. 482.

SECTION 7. Where the mayor presides in the board of aldermen, he has no vote there or in joint convention.

St. 1882, c. 180.

CHAPTER 29.

OF MUNICIPAL INDEBTEDNESS.

SECTION 9. St. 1882, c. 133, provides for a fixed annual appropriation as a substitute for a sinking fund, if the town or city so vote.

St. 1882, c. 133.

CHAPTER 36.

OF FENCES AND FENCE VIEWERS.

SECTIONS 4, 14, 15. (G. S., c. 25, § 4; St. 1863, c. 190.) Kennedy vs. Owen, 131 Mass. 431.

CHAPTER 40.

OF LIBRARY ASSOCIATIONS.

SECTION 6. The amount which may be paid to the county law libraries is increased from $1,500 to $2,000.