pose, exceeds three per cent of the valuation of the taxable property therein, to be ascertained by the last preceding city or town valuation for the assessment of taxes; but the limitation of this section shall not apply to temporary loans in anticipation of the taxes of the year in which such debts are incurred and of the year next ensuing, and expressly made payable from such taxes by vote of the said city or town. Pub. Sts., c. 29, § 19. See section 6.

A city or town owing debts incurred in aid of a railroad corporation may, for the purpose of paying the same, establish a sinking-fund, which shall be subject to the provisions of sections 10 and 11, and may contribute thereto any sums received from sales of the stock or securities of such corporations, or from dividends or interest upon the same, or from taxes voted for the payment of such indebtedness; and may transfer the custody and management of such stock and securities to the commissioners of such sinking-fund. Pub. Sts., c. 29, § 20.

A city or town having a sinking-fund for the payment of its general indebtedness, under the provisions of this chapter, may, by a vote of the inhabitants of such town, or of the city council of such city, provide that the commissioners of such sinking-fund shall be the commissioners of the sinking-fund under the preceding section. Pub. Sts., c. 29, § 21.

A city or town owing debts described in sec

tion 20 shall annually raise by taxation a sum sufficient, with the income, if any, derived from its stock or securities there mentioned, to pay the interest on such debts. Pub. Sts., c. 29, § 22.

The supreme judicial court may compel cities and towns and their respective officers to comply with the foregoing provisions of law. Pub. Sts., c. 29, §§ 17, 22.

A city or town which recalls and pays any of its securities, under rights reserved therein, may issue, in place of securities so recalled and paid, other securities payable at periods within the maturity of those originally issued. Such new securities shall, for debts created before the 28th day of May in the year 1876, be made payable within thirty years from the 13th day of June in the year 1875; and shall, for debts created after said 28th day of May, be made payable within thirty years from the time of contracting the same. Pub. Sts., c. 29, § 23.

Any city or town required by chapter 29 of the Public Statutes to establish a sinking-fund for the payment of its indebtedness may, instead thereof, by a majority vote provide for the payment of such indebtedness in such annual proportionate payments as will extinguish the same within the time prescribed in said chapter; and when such vote has been heretofore or shall be

hereafter passed, the amount required thereby shall, without further vote, be assessed by the assessors in each year thereafter, until the debt

shall be extinguished, in the same manner as other taxes are assessed under the provisions of section 34 of chapter 11 of the Public Statutes. St. 1882, c. 133, § 1.

Any city or town which has already incurred or shall hereafter incur a debt under the provisions of chapter 29 of the Public Statutes may issue notes, bonds, or scrip therefor, properly denominated on the face thereof and signed by its treasurer, and countersigned, in case of a city, by its mayor, and in case of a town by a majority of its board of selectmen, and within the limitations as to amount and time of payment prescribed in said chapter 29, with interest payable semi-annually at a rate not exceeding six per cent per annum; and may sell said notes, bonds, or scrip at public or private sale, or use the same in payment of such debts upon such terms and conditions as it may deem proper, provided that said notes, bonds, and scrip shall not be sold at less than par. St. 1884, c. 129, § 1. See Forests; Railroads.

An action cannot be maintained against a town on a promissory note given since 1885 by its treasurer for borrowed money, unless the vote of the town authorizing the treasurer to borrow money shows either that the debt was in anticipation of the taxes of the year in which the debt was incurred, and expressly made payable therefrom, or that the vote was passed by two-thirds of the legal voters present and voting at a legal meet

ing. Agawam Nat. Bank v. So. Hadley, 128 Mass. 503.

The town treasurer has no right, by virtue of his office, to give a new note of the town in renewal of an old one. Abbott v. North Andover, 145 Mass. 484.

Drinking Troughs. The selectmen may establish and maintain such public drinking troughs, wells, and fountains, within the public highways, squares, and commons of their respective towns, as in their judgment the public necessity and convenience may require; and towns may grant and vote money to defray the expense thereof. Pub. Sts., c. 27, § 50.

Towns, in their corporate capacity, have not been given the right by statute to construct drinking troughs in the public highways. The vote of a town instructing the selectmen in this duty and limiting the expense is irregular and unauthorized. Cushing v. Bedford, 125 Mass. 526. Electric Lights. See Telegraph.

Felony. - Towns may grant and vote money for procuring the detection and apprehension of persons committing any felony therein. Pub. Sts., c. 27, § 10. See Rewards.

Any crime punishable by death or imprisonment in the State prison is a felony; and no other crime shall be so considered. Pub. Sts., c. 210, § 1.

Forests.

The voters of any town, at a meeting legally called for the purpose, and the city

council of any city, may, for the purpose of devoting a portion of the territory of such town or city to the preservation, reproduction, and culture of forest trees for the sake of the wood and timber thereon, or for the preservation of the water supply of such town or city, take or purchase any land within the limits of such town or city; may make appropriations of money for such taking or purchase; may receive donations of money or land for the said purposes; and may make a public domain of the land so devoted, subject to the regulations hereinafter prescribed. The title of all lands so taken, purchased, or received, shall vest in the Commonwealth, and shall be held in perpetuity for the benefit of the town or city in which such land is situated. St. 1882, c. 255, § 1.

A town or city taking land under this act shall, within sixty days after such taking, file and cause to be recorded in the registry of deeds for the county or district in which the land is situated, a description thereof sufficiently accurate for identifying the same. In case such town or city and the owner of such land do not agree upon the damage occasioned by such taking, such damage shall be ascertained and determined in the manner provided in case of the taking of land for a highway in such town or city, and such town or city shall thereupon pay such sums as may finally be determined to be due. St. 1882, c. 255, § 2.