tering the duties of their respective offices, be sworn to the faithful discharge thereof, and shall have the same powers, and they are hereby required to perform the same duties in their several wards, in collecting and making lists of all such inhabitants as are qualified to vote in any election, and also of all ratable polls, as assessors are by law required to do and per form. An act to repeal part of an act entitled "An act regulating the collection of taxes in the town of Boston, and providing for the appointment of Constables in the said town." [Passed June 22, 1811.] [13] Be it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That the fourth section of the act, passed the eighteenth of June, one thousand eight hundred and two, entitled "An act regulating the collection of taxes in the town of Boston, and providing for the appointment of Constables in the said town," which allows a discount on the payment of taxes within certain periods, be and the same is hereby repealed. ordined July 1872. tay on Rattibate+praped An Ordinance concerning the Assessment and Collection of Taxes. [Passed Oct. 21, 1833.] [14] SEC. 1. Be it ordained by the Mayor, Aldermen and Common Council of the City of Boston, in City Council assembled, That in the month of March or April annually, there shall be chosen, by concurrent vote of the City Council, by ballot, not less than three assessors of the public taxes, and also not less than two persons residing in each ward to act as assistant assessors. And in case of any vacancy in either of said offices, by death, resignation, or otherwise, a successor shall be forthwith chosen in the manner above prescribed. And each of said officers shall be removable at the pleasure of the City Council. [15] SEC. 2. Be it further ordained, That the assessors and assistant assessors shall meet as soon as practicable after their election and organize themselves into one board by the choice of a Chairman and Secretary, and a majority of the members present at any meeting shall constitute a quorum for the transaction of business. [16] SEC. 3. Be it further ordained, That all personal estate, of which no schedule has been given to the assessors, shall be doomed at a legal meeting of the said board of assessors and assistant assessors. [17] SEC. 4. Be it further ordained, That it shall be the duty of the said assistant assessors to visit in company with one or more of the assessors the different estates in their respective wards, and to assist the assessors in taking a list of the polls, in estimating the value of their personal property, and in appraising the value of all real estates in their own wards. [18] SEC. 5. Be it further ordained, That the said Assessors be, and they hereby are required to assess upon the owners of real estate within the City of Boston, the amount of taxes for which such estate may be respectively taxed: Provided, that in cases where the assessors may think it to be more for the public interest to assess the tenant or occupant, instead of the owner, they may so assess: Provided, also, that nothing in this ordinance contained, shall affect the right, which owners and tenants may have between themselves respectively, by reason of any contract or agreement between them. [19] SEC. 6. Be it further ordained, That the said assessors may transfer the amount of taxes assessed on real estates not owned at the time of assessment by the person or persons charged with such taxes, to the person or persons by whom the same were owned at the time of such assessment. [20] SEC. 7. Be it further ordained, That all abatements of taxes which shall at any time be allowed, shall be recorded by the assessors, and the record thereof shall contain the names of all persons whose taxes shall be abated, in whole or in part, and the amount originally assessed, and the amount of abatements, and that all the reasons for abatement shall be stated on the said record, against the name of each person whose tax shall be abated; and that this record shall be laid before the city government, as soon as may be, and in every year, before the election of assessors for the ensuing year. [21] SEC. 8. Be it further ordained, That it shall be the duty of the assessors to issue the tax bills for taxes assessed on all persons (except those upon whom the poll tax only is assessed,) on or before the first day of September in each year, and it shall be the duty of the City Treasurer, within sixty days thereafter to issue his summons to each person who shall be assessed for the same and whose taxes shall not have been wholly abated, and if such person shall not pay his taxes within ten days after the receipt of such summons of the service thereof upon him in the usual form, the said Treasurer shall issue his warrant for the collection of the same in the manner provided for by the laws of the Commonwealth. [22] SEC. 9. Be it further ordained, That it shall be the duty of the assessors to issue forthwith the tax bills for poll taxes assessed upon each and every person, upon whom a poll tax only is assessed, as soon as the amount thereof due from such person is ascertained and the taxes shall be paid when demanded, and in all cases of neglect or refusal to pay the same it shall be the duty of the City Treasurer to proceed as is provided by the Laws of the Commonwealth, for the collection of taxes from delinquents. [23] SEC. 10. Be it further ordained, That " An ordinance on the subject of taxes," "An ordinance for fixing the number and providing for the choice of Assessors," and all Bylaws of the town and ordinances of the City of Boston, on the subject of Taxes be, and the same hereby are, repealed, excepting so far as may be necessary for the assessment and collection of any tax already ordered, and Provided, that all officers appointed by virtue of said ordinances shall continue to hold their respective offices until others are chosen in their places. CHAPTER XLV. Theatrical Exhibitions. ORDINANCE OF THE CITY. [1] Penalty for establishing, &c. or advertising, &c. Theatrical exhibitions, &c. An ordinance to regulate Theatrical Exhibitions. [1] Be it ordained by the Mayor, Aldermen, and Common Council of the City of Boston, in City Council assembled, That if any person shall violate any of the provisions contained in the fourteenth section of the act, entitled "An act establishing the City of Boston," such person shall forfeit and pay for each and every offence against any of the provisions in said fourteenth section contained, a sum not less than five dollars nor more than twenty dollars. CHAPTER XLVI. Warrants. ORDINANCE OF THE CITY. [1] Warrants for Ward Meetings-form of. [2] To be served and returned by constables. [3] Warrants for general meetings-form of. [4] To be served and returned by constables. [5] Poll, time of opening and closing how to be fixed. An ordinance prescribing the form of Warrants, and of the service thereof. [Passed Dec. 27, 1826.] [1] SEC. 1. Be it ordained by the Mayor, Aldermen and Common Council of the City of Boston, in City Council assembled, That the form of Warrants for calling meetings of the citizens of the several Wards, shall be as follows, to wit: L.S. City of Boston, To either of the Constables of the City of Boston. Greeting: In the name of the Commonwealth of Massachusetts, you are hereby required, forthwith, to warn the Inhabitants of Ward No. qualified as the law directs, to assemble at on the day of then and there to give in their ballots for at o'clock M. Hereof fail not; and have you there then this Warrant, with your doings thereon. Witness Mayor of our said City of in the year of our Boston the day of Lord one thousand eight hundred and City Clerk. [2] SEC. 2. Be it further ordained, That all Warrants for calling meetings of the citizens of the several Wards, which shall be issued by the Mayor and Aldermen, shall be served by any constable of the city, and returned to the Wardens of the several Wards in said city, on or before the time of meeting of the citizens of said Wards, therein specified. |