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FINANCE FUNDS FOR LEGISLATION. As your Legislative Committee is only allowed a sum of $25 each year in order to promote legislation, — which is far too small an amount to work on, for, in explanation, Resolution No. 408, in the Constitutional Convention, which we assisted in defeating, cost about $17 for printing and our campaign against it, — we had to devise some means of securing funds for some very important legislation which we were considering, which could not be promoted without funds.

Your Department Commander brought to our attention that the Municipal Council of Boston United Spanish War Veterans had badges left over from the Boston Department Convention, and, although obsolete as far as retaining them in the Department, were valuable to us as a means of disbursing them throughout the Department for our Comrades to purchase as watch fobs.

The Department Commander requested the council to present them to us, which they did willingly, and the Assistant Department Adjutant, Comrade Charles Donohue, was appointed to take charge and distribute same, the Department Adjutant keeping a record of all money realized from their sale.

From the records we find that a total sum of $55.80 was realized, which greatly assisted us, and in his report will be found receipts and disbursements of this valuable asset to our committee and to our organization.

The amount received helped us to place legislation which we would have been unable to present without this fund, and we express our thanks to those who helped to make it a success.

In closing this part of the report I wish to state that your Legislative Committee performed the work gratuitously, no member receiving any expenses or charging anything for loss of time or traveling. All cash expended was for telegrams or circulars, printed or mimeographed, which were all necessary expenses to promote legislation.

We donate our work of the year to the Department of Massachusetts, United Spanish War Veterans, and are fully repaid in seeing these acts, as mentioned in another part of this report, about to become law or already enacted. All our legislation has been placed so as to include as far as possible World War veterans or their dependents, as well as our own.

CHARLES A. FLANAGAN,

Chairman of Committee.

INSTRUCTIONS TO LEGISLATIVE COMMITTEE BY VOTE OF CONVENTION.

This report of the Legislative Committee submitted to the Department Convention held in Lawrence was accepted as progressive, and the committee was instructed to secure copies of all acts and resolves mentioned in the report that were passed or were before the Legislature and would become law, and to publish them in their report.

The following acts and resolves compiled by the Committee on Legislation, with the co-operation of the Department Commander, Timothy W. Kelly, cover to the best of our knowledge all acts and resolves mentioned in the report:

General Acts of 1919.

CHAPTER 4. AN ACT TO AUTHORIZE CITIES AND TOWNS TO APPROPRIATE MONEY TO CELEBRATE

THE RETURN OF SOLDIERS AND SAILORS. Whereas, There is need of a law authorizing cities and towns to appropriate money at once for the purpose of celebrating the return of soldiers and sailors from the present war, and

Whereas, Any delay in the taking effect of such a law would greatly inconvenience the public; accordingly the following act is declared to be an emergency measure, as being necessary for the immediate preservation of the public convenience, therefore

Be it enacted, etc., as follows:

SECTION 1. Cities and towns may appropriate money to celebrate the return of soldiers and sailors now or late in the service of the United States.

SECTION 2. This act shall take effect upon its passage. [Approved January 31, 1919.

CHAPTER 9. . AN ACT RELATIVE TO EXEMPTION FROM THE PAYMENT OF POLL TAXES OF PERSONS

IN THE MILITARY OR NAVAL SERVICE OF THE UNITED STATES. Be it enacted, etc., as follows:

Chapter forty-nine of the General Acts of nineteen hundred and eighteen is hereby amended by striking out section one and substituting the following: — Section 1. Inhabitants of this commonwealth who were engaged in the military or naval service of the United States in the present war before the passage of this act, and those who hereafter engage in said service during said war, shall be assessed for, but shall be exempt from, the payment of all poll taxes assessed for the year nineteen hundred and seventeen and during the continuance of the war, and thereafter up to and including the year of their discharge. (Approved February 17, 1919.

CHAPTER 14.

AN ACT RELATIVE TO THE CIVIL SERVICE STATUS OF PERSONS DISCHARGED FROM

THE MILITARY OR NAVAL SERVICE OF THE UNITED STATES OR RELIEVED FROM

ACTIVE DUTY THEREIN. Whereas, Chapter one hundred and sixty of the General Acts of nineteen hundred and eighteen which provides for restoring to their civil service status persons honorably discharged from the military or naval service of the United States, does not provide for persons relieved but not discharged from the naval service, therefore the following act to correct this unintended inequality is hereby declared to be an emergency measure necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. Chapter nineteen of the Revised Laws, as amended by section one of chapter one hundred and sixty of the General Acts of nineteen hundred and eighteen, is hereby further amended by striking out section twenty-five and substituting the following: — Section 25. Any person who resigns from or leaves the classified public service of the commonwealth or of any city or town therein or who is discharged, suspended or granted a leave of absence therefrom, for the purpose of serving in the military or naval forces of the United States in time of war, and who so serves, shall, if he so requests of the appointing authority within one year after bis honorable discharge from such military or naval service or release from active duty therein, and if also, within the said time, he files with the civil service commission the certificate of a registered physician that he is not physically disabled or incapacitated for the position, be reappointed or reemployed, without civil service application or examination, in his former position, provided that the incumbent thereof, if any, is a temporary appointee; or, if his former position has been filled by a permanent appointment, he shall be employed in a similar position in said department, if a vacancy exists therein. All appointments hereafter made to fill vacancies caused by the military or naval service of the former incumbent shall be temporary only, and no temporary appointment heretofore made to fill any such vacancy shall be made permanent during the present war or until the expiration of one year thereafter.

SECTION 2. Said chapter one hundred and sixty is hereby further amended by striking out section two and substituting the following: — Section 2. A person whose name is on any eligible list or register of the civil service commission at the time of his entering the military or naval service of the United States in time of war shall be suspended from such eligible list or register; but upon his request, made at any time within one year after his honorable discharge from such service or release from active duty therein, his name shall be restored thereto for the remainder of his period of eligibility, provided that he files with the civil service commission the certificate of a registered physician that he is not physically disabled or incapacitated for the position.

SECTION 3. This act shall take effect upon its passage. (Approved February 21, 1919.

CHAPTER 22. AN ACT TO AUTHORIZE THE GRANTING OF SPECIAL LICENSES AS HAWKERS AND

PEDLERS TO DISABLED VETERANS OF THE PRESENT WAR. Whereas, There are many disabled soldiers and sailors, honorably discharged from the service of the United States, who need and are unable to find employment, accordingly the following act for their benefit is hereby declared to be an emergency measure necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. The commissioner of standards may grant without fee, upon proof of identity a special state or county license to act as hawker or pedler, subject otherwise to the provisions of chapter sixty-five of the Revised Laws, and amendments thereof, to any soldier or sailor resident in this commonwealth who served in the

army or navy of the United States during the present war and received an honorable discharge or release therefrom, and who is wholly or partly disabled by reason of wounds or injury received or disease contracted, during such service.

SECTION 2. This act shall take effect upon its passage. (Approved March 6, 1919.

CHAPTER 55.

AN ACT RELATIVE TO THE USE OF ARMORIES FOR CERTAIN ENTERTAINMENTS.

Whereas, The deferred operation of the following act under the provisions of the forty-eighth amendment to the constitution would substantially defeat its purpose, accordingly the same is hereby declared to be an emergency measure, as necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. Upon application to the commander-in-chief, approved by the custodian of an armory, any reputable corporation, society or association may have the use of the armory for the purpose of giving entertainments therein at which an admission fee is to be charged, and the sum so raised, after payment of reasonable expenses, shall be expended for receptions or entertainments given to or for the benefit of returning soldiers, sailors or marines: provided, that such assurances as may be required are given to the commander-in-chief for the proper use of the armory and for the disposal of the proceeds in accordance with the provisions of this act; and provided, also, that every corporation, society or association making an application hereunder shall have a treasurer, who, within seven days after the use of the armory, shall file with the adjutant general a sworn statement in detail of the gross receipts, of the expenses, and of the amount realized for the purpose for which the entertainment was given, and provided, further, that no use of an armory under the provisions hereof shall be permitted which would be inconsistent with the provisions of section two of article forty-six of the amendments to the constitution. No charge shall be made for the use of any armory authorized hereby, except such charges as will cover the actual cost to the commonwealth of heating, guarding, lighting and cleaning the same.

SECTION 2. This act shall take effect upon its passage, but shall have no further effect after the expiration of one year following its passage. (Approved March 27, 1919.

CHAPTER 58.

AN ACT TO PROVIDE FOR GIVING PERSONS IN WAR SERVICE FURTHER TIME TO FILE

INCOME TAX RETURNS. Whereas, It is impossible for certain residents of the commonwealth now absent in war service to file their income tax returns within the time prescribed by law; therefore the following act in their behalf is hereby declared to be an emergency measure, necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. In the case of persons who are serving in the armed forces of the United States, or who are in a relief organization associated with the said forces and absent from the United States, the time for filing income tax returns due, under chapter two hundred and sixty-nine of the General Acts of nineteen hundred and sixteen, on or before March first, nineteen hundred and eighteen, and on March first in subsequent years during the duration of the present war, is hereby extended, and said returns shall be due on the ninetieth day after their discharge from the said forces or organization: provided, however, that if such discharge is not granted prior thereto, all such returns shall be due one year after the ratification of a peace treaty terminating the war.

SECTION 2. The tax commissioner may, within the period of one year after any such return is due under this act, assess the income of such persons upon such returns, or, if such returns are not filed when due, he shall, within the said period, assess the income of such persons according to his best knowledge and belief, and may, within the said period investigate such returns and make assessments of any additional income discovered, in accordance with the provisions of said chapter two hundred and sixty-nine. Taxes thus assessed shall be due and payable after the periods set forth in said chapter.

SECTION 3. The tax commissioner is hereby authorized to abate, in whole or in part, interest and costs of collection upon assessments of income taxes heretofore made against persons described in section one of this act.

SECTION 4. This act shall take effect upon its passage. (Approved March 29, 1919.

CHAPTER 61.

AN ACT TO AUTHORIZE CITIES AND TOWNS TO RAISE AND APPROPRIATE MONEY FOR

MEMORIALS TO SOLDIERS, SAILORS AND MARINES. Whereas, There is need of a law authorizing cities and towns to raise and appropriate money for memorials to soldiers, sailors and marines, and

Whereas, Any delay in the taking effect of such a law would greatly inconvenience the public, therefore the following act is declared to be an emergency measure, necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. For the purpose of properly commemorating the services and sacrifices of the soldiers, sailors and marines who have served the country in war, cities and towns are hereby authorized to accept gifts or bequests and to appropriate money for the purchase of land, for the erection and equipping of buildings, or for the construction of other suitable memorials. To meet the cost of maintaining such memorials, cities and towns may raise by taxation such sums as may be deemed necessary.

SECTION 2. To provide the necessary funds for the acquisition of land, or for the construction of buildings or other structures, including the cost of original equipment, a city or town may borrow within the debt limit, and may issue bonds or notes, payable in not more than twenty years, in accordance with section fourteen of chapter seven hundred and nineteen of the acts of nineteen hundred and thirteen.

SECTION 3. Cities and towns which accept gifts or bequests or appropriate money for the purposes set forth in this act may provide for a board of trustees

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