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into the military or naval service of the United States, as a part of the quota of a city or town in this commonwealth under any call of the president of the United States during the war of the rebellion or any war between the United States and any foreign power, or who was assigned as a part of the quota thereof after having enlisted and been mustered into said service, and his wife or widow and minor children shall be deemed thereby to have acquired a settlement in such place, provided that he has served not less than one year or has died or become disabled from wounds or disease received or contracted while engaged in such service, or while a prisoner of the enemy; and any person who would otherwise be entitled to a settlement under this clause, but who was not a part of the quota of any city or town, shall, if he served as a part of the quota of the commonwealth, be deemed to have acquired a settlement in the place where he actually resided at the time of his enlistment. Any person who was inducted into the military or naval forces of the United States under the federal selective service act, or who enlisted in said forces in time of war between the United States and any foreign power, whether as a part of the quota of this commonwealth or not, shall, subject to the same proviso, be deemed to have acquired a settlement in the place where he actually resided in this commonwealth at the time of his induction or enlistment. But these provisions shall not apply to any person who enlisted and received a bounty for such enlistment in more than one place unless the second enlistment was made after an honorable discharge from the first term of service, nor to any person who has been proved guilty of wilful desertion, or who left the service otherwise than by reason of disability or an honorable discharge.

SECTION 41. This act shall take effect on the first day of February, nineteen hundred and twenty. [Approved July 19, 1919.

CHAPTER 342.

AN ACT TO IMPOSE SPECIAL TAXES TO PROVIDE SUITABLE RECOGNITION OF THOSE RESIDENTS OF MASSACHUSETTS WHO SERVED IN THE ARMY AND NAVY OF THE UNITED STATES DURING THE WAR WITH GERMANY.

Whereas, The deferred operation of this act would tend to defeat its purpose of providing revenue to meet the obligations arising under chapter two hundred and eighty-three of the General Acts of the present year, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. For the purpose of imposing an additional tax upon the net incomes of foreign and domestic business corporations, chapters two hundred and fifty-three and two hundred and fifty-five of the General Acts of nineteen hundred and eighteen are hereby revived and re-enacted and made applicable to the net income of said corporations for the period covered by their return of income to the federal government due next prior to the passage of this act, provided, that no credit shall be given for any federal war or excess profits or other income taxes, and that returns of income taxable under this section shall be filed not later than August fifteenth of the current year.

SECTION 2. Corporations subject to the provisions of sections twenty-six to thirty-six, inclusive, except mutual companies which do not pay any income tax to the federal government, and of sections forty-one and fifty-two of Part III of chapter four hundred and ninety of the acts of nineteen hundred and nine are hereby made subject to the tax imposed by section one of this act.

SECTION 3. Income taxable under section two of chapter two hundred and sixty-nine of the General Acts of nineteen hundred and sixteen, as amended, and received in the year nineteen hundred and eighteen, nineteen hundred and nineteen, nineteen hundred and twenty, or nineteen hundred and twenty-one shall be subject to an additional tax of one half of one per cent, which shall be assessed and collected in the manner provided in said chapter, as amended, and shall be subject to the provisions thereof.

SECTION 4. Chapter one hundred and ninety-one of the General Acts of nineteen hundred and eighteen is hereby revived and re-enacted, and made applicable to property or any interest therein passing or accruing upon the death of persons who died subsequent to the passage hereof and within one year thereafter or who have died in the interval between the third day of May in the current year and the date of said passage.

SECTION 5. There shall be levied and assessed upon the cities and towns of the commonwealth for the years nineteen hundred and nineteen, nineteen hundred and twenty, nineteen hundred and twenty-one and nineteen hundred and twenty-two a special state tax of six hundred and sixty thousand dollars for each of said years.

SECTION 6. All tax bills for the collection of taxes imposed in accordance with sections one to four, inclusive, of this act, shall show on the face thereof that said taxes are imposed for the purpose of raising funds to provide for the payments authorized by chapter two hundred and eighty-three of the General Acts of the current year to the soldiers and sailors of Massachusetts who served in the war with Germany. The tax commissioner shall have authority to make suitable regulations for the enforcement of this provision.

SECTION 7. All amounts collected under this act shall be set apart by the treasurer and receiver general and held as the "military and naval service fund of nineteen hundred and nineteen”, which fund, together with the accumulations of interest thereon, shall be used to meet the payments made to residents of Massachusetts who served in the army and navy of the United States during the war with Germany, in accordance with the provisions of chapter two hundred and eighty-three of the General Acts of the present year, and to meet the payment of notes or bonds issued for said purpose and the interest payments thereon. Any surplus remaining in said fund after all such payments have been made shall be disposed of as the general court shall hereafter prescribe by law.

SECTION 8. In consideration of the relative amounts to be assessed upon corporations and property by the preceding sections, no additional taxes for the purposes of this act shall be assessed in subsequent years upon corporations or inheritances subject hereto without placing an equivalent burden upon incomes generally and other property.

SECTION 9. The provisions of section three of said chapter two hundred and fifty-five, for the apportionment of net income to this commonwealth, shall apply to corporations taxable under the provisions of chapter two hundred and fifty-three of

the General Acts of nineteen hundred and eighteen, as revived and extended by sections one and two of this act.

SECTION 10. This act shall take effect upon its passage. [Approved July 22,

1919.

CHAPTER 346.

AN ACT TO APPORTION AND ASSESS THE SPECIAL STATE TAX REQUIRED BY THE ACT

TO IMPOSE SPECIAL TAXES TO PROVIDE SUITABLE RECOGNITION OF THOSE RESIDENTS OF MASSACHUSETTS WHO SERVED IN THE ARMY AND NAVY OF THE UNITED STATES DURING THE WAR WITH GERMANY.

Whereas, A delay in the taking effect of this act would greatly embarrass the commonwealth in meeting its lawful obligations, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

SECTION 1. Each city and town in this commonwealth shall be assessed and pay the sum with which it stands charged in the following schedule, that is to say:

Abington, six hundred and twenty-seven dollars,

Acton, three hundred thirty-six dollars and sixty cents,
Acushnet, two hundred forty-four dollars and twenty cents,
Adams, thirteen hundred dollars and twenty cents,
Agawam, five hundred eighty dollars and eighty cents,
Alford, twenty-six dollars and forty cents,

$627 00

336 60

244 20

1,300 20

580 80

26 40

Amesbury, eleven hundred ninety-four dollars and sixty cents,
Amherst, eight hundred thirty-eight dollars and twenty cents,
Andover, twelve hundred and twenty-one dollars,
Arlington, twenty-six hundred and seventy-three dollars,
Ashburnham, two hundred twenty-four dollars and forty cents,
Ashby, one hundred twenty-five dollars and forty cents,
Ashfield, one hundred and thirty-two dollars,

1,194 60

838 20

1,221 00

2,673 00

224 40

125 40

132 00

Ashland, two hundred forty-four dollars and twenty cents,
Athol, fourteen hundred ninety-one dollars and sixty cents,

244 20

1,491 60

Attleboro, twenty-seven hundred ninety-eight dollars and forty cents,

2,798 40

Auburn, three hundred ten dollars and twenty cents,

310 20

Avon, one hundred seventy-eight dollars and twenty cents,
Ayer, four hundred fifty-five dollars and forty cents,
Barnstable, ten hundred ninety-five dollars and sixty cents,
Barre, four hundred fifteen dollars and eighty cents,
Becket, one hundred five dollars and sixty cents,
Bedford, two hundred fifty-seven dollars and forty cents,
Belchertown, one hundred fifty-eight dollars and forty cents,
Bellingham, two hundred four dollars and sixty cents,
Belmont, seventeen hundred thirty-five dollars and eighty cents,
Berkley, eighty-five dollars and eighty cents,

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Berlin, ninety-two dollars and forty cents,
Bernardston, eighty-five dollars and eighty cents,

Beverly, forty-seven hundred forty-five dollars and forty cents,
Billerica, eight hundred forty-four dollars and eighty cents,

92 40

85 80

4,745 40

844 80

Bolton, one hundred five dollars and sixty cents,

Bourne, seven hundred forty-five dollars and eighty cents,

Boxborough, thirty-nine dollars and sixty cents,

Blackstone, two hundred ninety dollars and forty cents,

Blandford, ninety-nine dollars,

Boston, two hundred thousand nine hundred and thirty-seven dollars,

$290 40

99 00

105 60

200,937 00 745 80

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Bridgewater, seven hundred seventy-eight dollars and eighty cents,

778 80

Brimfield, ninety-nine dollars,

99 00

Brockton, eighty-nine hundred and forty-three dollars,

8,943 00

Brookfield, two hundred forty-four dollars and twenty cents,

244 20

Brookline, eleven thousand seven hundred eighty-seven dollars and sixty cents,
Buckland, two hundred and ninety-seven dollars,

11,787 60

297 00

Burlington, one hundred forty-five dollars and twenty cents,

Canton, eight hundred seventy-one dollars and twenty cents,
Carlisle, sixty-six dollars,

Cambridge, eighteen thousand nine hundred ninety-four dollars eighty cents,

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Charlton, two hundred twenty-four dollars and forty cents,
Chatham, three hundred ten dollars and twenty cents,
Chelmsford, seven hundred fifty-two dollars and forty cents,
Chelsea, fifty-two hundred and eighty dollars, .

145 20

18,994 80

871 20

Cheshire, one hundred thirty-eight dollars and sixty cents,
Chester, one hundred forty-five dollars and twenty cents,
Chesterfield, fifty-nine dollars and forty cents,

66 00

250 80

99 00

224 40

310 20

752 40

5,280 00

138 60

145 20

59 40

Chicopee, forty-eight hundred four dollars and eighty cents,
Chilmark, fifty-nine dollars and forty cents,
Clarksburg, sixty-six dollars, .

4,804 80

59 40

66 00

Clinton, fourteen hundred seventy-one dollars and eighty cents,
Cohasset, seven hundred eighty-five dollars and forty cents,
Colrain, one hundred seventy-one dollars and sixty cents,
Concord, nine hundred ninety-six dollars and sixty cents, .

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Dighton, three hundred seventy-six dollars and twenty cents,

376 20

Douglas, two hundred eighty-three dollars and eighty cents,
Dover, three hundred sixty-three dollars,

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East Bridgewater, five hundred thirty-four dollars and sixty cents,

534 60

East Longmeadow, two hundred thirty-seven dollars and sixty cents,

$237 60

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Edgartown, two hundred seventeen dollars and eighty cents,

217 80

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Everett, fifty-four hundred eighty-four dollars and sixty cents,

5,484 60

Fairhaven, eight hundred thirty-eight dollars and twenty cents,

838 20

Fall River, seventeen thousand seven hundred fourteen dollars and forty

cents,

17,714 40

Falmouth, nine hundred four dollars and twenty cents,

904 20

Fitchburg, sixty-two hundred eighty-three dollars and twenty cents,
Florida, one hundred twenty-five dollars and forty cents,
Foxborough, four hundred fifteen dollars and eighty cents,
Framingham, three thousand nine dollars and sixty cents,
Franklin, seven hundred ninety-eight dollars and sixty cents,
Freetown, one hundred seventy-eight dollars and twenty cents,
Gardner, seventeen hundred sixty-two dollars and twenty cents,
Gay Head, six dollars and sixty cents,

6,283 20

125 40

415 80

3,009 60

798 60

178 20

1,762 20

6 60

Georgetown, one hundred eighty-four dollars and eighty cents,
Gill, ninety-two dollars and forty cents,

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Great Barrington, eleven hundred fifteen dollars and forty cents,

Groton, four hundred two dollars and sixty cents,

112 20

613 80

105 60

79 20

1,115 40

Greenfield, twenty-two hundred eighty-three dollars and sixty cents,

Greenwich, forty-six dollars and twenty cents,

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2,283 60

46 20

402 60

211 20

336 60

99 00

501 60

66 00

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