present by the Governor and Council, towns having a valuation of less than two hundred thousand dollars are allowed their expenses in full; towns having a valuation of between two and three hundred thousand dollars, three-quarters of their expenses; and towns having a valuation of between three and five hundred thousand dollars, half of their expenses. During the year ending September 30, 1900, 54 towns were reimbursed, as follows: Ashby, $224.06; Becket, $73.00; Berlin, $84.74; Bernardston, $338.92; Boxborough, $127.08; Brimfield, $159.96; Charlemont, $317.57; Chesterfield, $346.73; Clarksburg, $348.22; Cummington, $157.37; Dana, $6.50; Dunstable, $80.22; Erving, $105.62; Florida, $184.78; Granby, $118.63; Granville, $233.77; Greenwich, $138.20; Halifax, $105.00; Hampden, $450.35; Hawley, $39.00; Heath, $219.46; Holland, $315.46; Leverett, $182.45; Leyden, $254.18; Mashpee, $127.67; Middlefield, $109.50; Monroe, $109.60; Monterey, $188.71; Montgomery, $146.00; New Ashford, $84.50; New Salem, $580.80; Otis, $217.96; Pelham, $454.52; Peru, $423.42; Phillipston, $127.08; Plainfield, $916.00; Prescott, $166.21; Rowe, $169.46; Sandisfield, $125.13; Savoy, $338.92; Shutesbury, $1,049.44; Southampton, $169.46; Sunderland, $195.92; Tolland, $338.92; Truro, $271.14; Wales, $254.19; Warwick, $336.24; Washington, $254.18; Wendell, $381.63; Westhampton, $264.65; West Stockbridge, $266.02; Whately, $116.77; Windsor, $415.07; Worthington, $221.34; total, $13,431.72. THE PENALTY INCURRED BY CERTAIN TOWNS FOR FAILURE TO MAKE THEIR PAUPER RETURNS DURING THE MONTH OF APRIL, 1900. Sections 34, 35, 36, and 37, of chapter 84 of the Public Statutes are as follows: SECT. 34. Overseers of the poor shall keep full and accurate records of the paupers fully supported, the persons relieved and partially supported, and the travellers and vagrants lodged at the expense of their cities and towns, together with the amount paid for such support and relief. SECT. 35. They shall make an annual return of the numbers of such persons supported and relieved, with the cost of such support and relief, and a record of those fully supported, to the state board of charity in April of each year, for the year ending on the thirtyfirst day of March preceding. SECT. 36. In the year eighteen hundred and eighty-five and in every tenth year thereafter the return of the overseers of the poor shall contain true and correct answers to the following inquiries: SECT. 37. If the overseers of the poor of a town or city refuse or neglect to comply with the requirements of the three preceding sections, such town or city shall forfeit one dollar for each day's neglect, and the amount of such forfeiture shall be deducted from any sum to which said town or city may be entitled in reimbursement for relief of state paupers as provided in sections twenty-six and thirty-one of chapter eighty-six; and in case no such reimbursement shall be due to said town or city, the forfeiture shall be deducted from any money which may be due to it from the state. Under these provisions of law, the Board reported to the Treasurer of the Commonwealth the names of the towns that failed to make their pauper returns during the month of April, 1900, together with the amount of penalty incurred in each instance, as follows: Andover, $27; Attleborough, $1; Blandford, $2; Boylston, $1; Braintree, $1; Dover, $14; Great Barrington, $3; Groveland, $1; Hamilton, $7; Harwich, $4; Hyde Park, $3; Lincoln, $3; Marlborough, $6; Merrimac, $6; New Marlborough, $2; Northfield, $6; Saugus, $7; Shirley, $2; Tewksbury, $1; Topsfield, $9; Webster, $2; Wellesley, $3; West Springfield, $8; total, $119. REPORTS OF CERTAIN CHARITABLE CORPORATIONS. Chapter 259 of the Acts of 1899 is 'as follows: AN ACT TO PROVIDE THAT REPORTS SHALL BE MADE TO THE STATE BOARD OF CHARITY BY CERTAIN CHARITABLE CORPORATIONS. Be it enacted, etc., as follows: Every charitable corporation the personal property of which is exempt from taxation under the third clause of section five of chapter eleven of the Public Statutes and acts in amendment thereof shall, on or before the first day of November in each year, trans mit to the state board of charity a written or printed report for the year ending on the thirtieth day of September, showing its property, its receipts and expenditures, the whole number and the average number of its beneficiaries, and such other information as the board may require. Approved April 10, 1899. Forms of report were mailed on the first day of October last to all the charitable corporations coming within the provisions of the law which were found on record in the office of the Secretary of the Commonwealth, and returns have been received from nearly all of them, although in a large number of instances it was necessary to renew the notices, and sometimes to repeat the renewal. Many of the corporations whose financial years end at dates other than the date designated by the Statute find it somewhat difficult to conform to the literal requirement of the law that the report shall be made for the year ending on the thirtieth day of September; and the Board recommends that the law be so amended as to provide that the reports shall cover the last financial years of the several corporations concerned. Following are abstracts of the reports. |