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SECT. 8. If any city or town officer wilfully neglects or refuses to Penalty for perform any duty required of him in this chapter, he shall forfeit for neglect of city each offence a sum not exceeding two hundred, nor less than thirty cers.

R. 8. 6, § 12. dollars.

ELECTORS OF PRESIDENT AND VICE-PRESIDENT OF THE UNITED STATES,

sons elected.

Sect. 9. In each year when the election of president and vice-presi. Electors of dent of the United States takes place, there shall be chosen as many vice-president electors of president and vice-president as the commonwealth is at such to be chosen. time entitled to.

R. S. 6, § 13. Sect. 10. The mayor and aldermen and selectmen of the several choice of elcocities and towns, shall, in the manner provided in section three of chap- take place. ter seven, call meetings to be held on the Tuesday next after the first 1848, 35, § 1. Monday in November

of such year, for the voters to give their votes for the whole number of electors to which the commonwealth is entitled.

Sect. 11. The names of all the electors to be chosen shall be writ- Names of electen on each ballot; and each ballot shall contain the name of at least tors to be on one inhabitant of each congressional district into which the common- R. S. 6, § 15. wealth shall be then divided; and shall designate the congressional district to which he belongs.

Sect. 12. Votes for electors shall be counted, recorded, certified, Return of sealed, and transmitted, to the secretary of the commonwealth, as pro- Yete, 167, $ 1. vided in sections fifteen, sixteen, and seventeen of chapter seven. 1852, 209, $ 2.

SECT. 13. The governor and council shall open and examine such 1857171, 381,2 returns and count the votes, and the several persons who have received to count votes,

and notify perthe highest number of votes so returned shall be declared elected, and the governor shall forth with transmit to each person so chosen a certifi- 1861, 40, $ 2. cate of his election.

SECT. 14. If upon examination of the votes it appears that a majority If a majority of the whole number of electors are not chosen, the governor shall forth- nesigue cob oben, with by proclamation, call the legislature together, which shall, by joint chosen by genballot of the senators and representatives assembled in one room, choose 1851, 40, 53. as many electors as are necessary to complete the full number.

SECT. 15. The electors shall convene at the state house in Boston Time and place on the Tuesday preceding the first Wednesday of December following of meeting of their election, at three o'clock in the afternoon. In case of the death or Vacancies, how absence of an elector, or in case the number of electors is deficient, R.S.: 0, $ 21. the electors present shall forthwith elect from the citizens of the commonwealth so many persons as shall supply the deficieney.

Sect. 16. The electors so convened shall on said first Wednesday of Electors to December vote by ballot for one person for president and one person fy and transmit for vice-president of the United States; one of whom at least shall not their votes to

seat of governbe an inhabitant of this commonwealth. They shall name in their ballots the person voted for as president, and in distinct ballots the person R. S. 6, $ 22. voted for as vice-president; and they shall make distinct lists of all persons voted for as president and vice-president and of the number of votes given for each; which lists they shall sign, and certify, and transmit, sealed up, to the seat of the government of the United States, directed to the president of the senate; and they shall in all respects proceed conformably to the constitution and laws of the United States.

Sect. 17. Each elector shall receive three dollars a day for attend- Compensation. ance, and the same compensation for travel as is allowed to a member RS. 6,5 23.

, $ 2. of the general court.

Sect. 18. All laws in relation to the duties of sheriffs, city and town Duties of sherofficers, and voters, in the election of civil officers, shali

, as far as the fifts and town ofsame may be applicable, apply to the meetings and elections held tion of electors.

R. S. 6, $ 24. respecting the choice of electors of president and vice-president of the United States; and like penalties shall be incurred for the violation thereof.

ment.

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SECTION 1. District-attorneys, clerks of the courts, registers of protrict and county bate and insolvency, sheriffs, commissioners of insolvency, county comAmend. const. missioners, special commissioners, county treasurers, and registers of R. S. 14, § 16.

deeds, shall be chosen by ballot on the Tuesday next after the first 1854, 72 1 1,5. Monday of November in the years in which said officers are respectively 1860, 173, 39 1,3; to be elected except as hereinafter provided. Those persons now hold1858, 93, $$ 4, 6. ing, said offices shall continue to hold the same during the terms for

which they are elected, unless sooner removed as provided by law.

DISTRICT-ATTORNEYS.

district attor- SECT. 2. In the year eighteen hundred and sixty-two and every neys. R.'S. 13, $ 37.

third

year thereafter, there shall be elected by the voters in each of the 1856, 173, $$ 1,5. districts into which the commonwealth is divided for the administration

of the criminal law, a district-attorney, who shall be a resident within the district. The officers so elected shall hold their offices for three years from the first Wednesday in January following their election.

CLERKS OF THE COURTS.

clerks of

7. 1857, 1.

Sect. 3. In the year eighteen hundred and sixty-one and every fifth 1856, 173, 8$ 2,6, year thereafter, there shals be elected by the voters in the county of

Suffolk, a clerk of the supreme judicial court for said county, and two 1859, 196, § 9. clerks of the superior court for said county, one for the civil, and one for

the criminal, business, and by the voters in each of the other counties a clerk of the courts for the county, who shall act as clerk of the supreme judicial court, the superior court, and the county commissioners. Such clerks shall hold their offices for five years from the first Wednesday of January following their election, unless sooner removed as provided by law.

REGISTERS OF PROBATE AND INSOLVENCY.

registers of probate and inBolvency. 1858, 93, $ 4.

SECT. 4. In the year eighteen hundred and sixty-three and every fifth

year thereafter, there shall be elected by the voters in each county a register of probate and insolvency for the county, who shall hold his office for five years from the first Wednesday of January following his election.

SHERIFFS AND COMMISSIONERS OF INSOLVENCY.

sheriffs and

SECT. 5. In the year eighteen hundred and sixty-two and every

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third year thereafter, there shall be elected by the voters in each county commissioners a sheriff for the county, and in the county of Worcester four commis- of insolvency. sioners of insolvency, and in each of the other counties three commis- 1851, 322 sioners of insolvency. Each of said officers shall hold his office for three 1866, 173, 88 1,5. years from the first Wednesday in January following his election.

24.

COUNTY COMMISSIONERS AND SPECIAL COMMISSIONERS. SECT. 6. The voters in the county of Middlesex with those of the Election of city of Chelsea and the towns of North Chelsea and Winthrop, and the county comvoters in each of the other counties except Suffolk and Nantucket shall R. 3. 14, $$ 16, annually elect one county commissioner for the county, who shall hold

1850, 200, $ 2. his office for three years and until his successor is elected and qualified. 1852, 63. There shall be three county commissioners in each county except Suf- 3 Gray, 120. folk and Nantucket.

Sect. 7. In the year eighteen hundred and sixty-two and every special comthird year thereafter, there shall be elected by the voters in the county R. $.14,4$ 21, of Middlesex with those of the city of Chelsea and the towns of North 24. Chelsea and Winthrop, and by the voters in each of the other counties 1850, 290, $ 2. except Suffolk and Nantucket, two special commissioners for the 1861, 77, $ 6. county, who shall hold their offices for three years and until their successors are elected and qualified.

SECT. 8. Not more than one of the county commissioners and special Not more than commissioners in each county, except the county of Dukes County, shall somer tombe be chosen from the same city or town. When at any election, except chosen from the in the county of Dukes County, two persons residing in the same city R. s. 14, 5 23. or town have a plurality of votes, whereby one would otherwise be 1864, 77, $$ 3, 6, elected county commissioner and the other special commissioner, or both, to either of those offices, the one who has the highest number of votes shall be elected, and when both have an equal number neither of them shall be deemed elected. When a person residing in a city or town in which a county commissioner or special commissioner who is to remain in office resides, has a plurality of the votes, he shall not be elected

COUNTY TREASURERS AND REGISTERS OF DEEDS. SECT. 9. In the year eighteen hundred and sixty-one and every third Election of year thereafter, there shall be elected by the voters in each county, urer and regisexcept Suffolk and Nantucket, a suitable person residing therein, to be ter of deede treasurer of the county, who shall hold his office for three years and 1:19:12, 13, 1012 until his successor is elected and qualified. At the same times there 1837, 186. shall be elected by the voters in each district for the registry of deeds, 1865, 92, $$ 1, 3. and in each county not divided into such districts, a suitable person Gray, 370. residing therein to be register of deeds for such district or county, who shall hold his office for three years and until his successor is elected and qualified, unless sooner removed as provided by law.

FAILURES TO ELECT.

Sect. 10. If on the days aforesaid there is a failure to elect a district. In case of fall. attorney, clerk of the courts, register of probate and insolvency, sheriff, ures to elect disor commissioner of insolvency, in any district or county, the governor clerk of courts, shall by proclamation declare such failure and order a new election to bate and in some be had on such day as he shall appoint, and shall continue so to order vency; &c. such elections until a choice is effected.

SECT. 11. If on said days there is a failure to elect a county commis- commission, sioner or special commissioner for any county, the board of examiners ers and special shall forthwith issue their warrant to the mayor and aldermen and R.S.14, $$ 19, 20. selectmen of the cities and towns in such county, or in the county of Middlesex, to the mayor and aldermen and selectmen of the cities and

1856, 173, $ 4. 1858, 93, $ 12.

.

towns in said county, and of Chelsea, North Chelsea, and Winthrop, requiring them on a day mentioned in their warrant, which shall be within twenty days after issuing the same, to call meetings of the voters in their respective places for completing such elections, and they shall continue so to issue their warrants until a choice is effected. At each election the examiners shall furnish the mayor and aldermen and selectmen with a list of the persons not elected, who at the preceding

election received more than twenty-five votes. In case of fail- Sect. 12. If on said days there is a failure to elect a county treasurer county treas

or register of deeds for any county or district, the county commissioners urer and regis- shall forthwith issue their warrant to the mayor and aldermen and K. S. 14,99$ 107, selectmen of the several cities and towns in such county or district,

requiring them on a day mentioned in the warrant to call meetings of

the voters in their respective places for completing such elections, and 1856, 118. See § 16.

they shall continue so to issue their warrants until a choice is effected. The commissioners shall in such cases meet and count the votes at such times as they shall adjourn to, for that purpose.

ure to elect

108, 109.
R. S. act of
amend. $ 3.

VACANCIES.

Vacances in Sect. 13. If a person elected to either of the offices mentioned in &c., how killed. section ten is removed therefrom, or otherwise vacates the same, an 1856, 173, 89 8,9. election to fill such office for the remainder of his term shall be ordered See § 16. Ch. 17, $ 81. by the governor, and shall be had on the Tuesday next after the first Ch. 119, § 13. Monday of November.

SECT. 14. A vacancy in the office of county commissioner or special commission commissioner of any county may be filled at any time when the board er and special of examiners think it expedient; and they shall issue their warrant thereR. S. 14, $ 22. for to the mayor and aldermen and selectmen of the cities and towns of 1850, 290, $ 2. 1852, 53. such county, or in the county of Middlesex to the mayor

and alderinen See $ 16. and selectmen of the cities and towns therein, and of Chelsea, North

Chelsea, and Winthrop, and the person chosen shall fill the office for

the remainder of the term. county treas- SECT. 15. If a person elected county treasurer or register of deeds of deed register resigns or otherwise vacates the office, an election to fill the same for R. S. 14, $ 107. the remainder of the term shall be had on the Tuesday next after the amend. $ 3.

first Monday of November upon the order of the county commissioners, 1856, 118.

who shall issue their warrant therefor as in the case of failure to elect. See $ 16. Ch. 17, $ 87. SECT. 16. If the mayor and aldermen or selectmen of any place wilPenalty,mede fully neglect to comply with a warrant or order issued under either of for neglect. the six preceding sections, each of them so neglecting shall forfeit a sum R. S. 14, § 28. 1839, 135. not exceeding two hundred dollars.

R. S. act of

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PERSOX3 AND PROPERTY SUBJECT TO TAXA

MAXXER OF ASSESSING TAXES.
TIOX.

SECTION
SECTION

16. Ships of copartners assessed where own1. Persons subject to a poll tax.

ers reside. 2 Property subject to taxation.

17. State treasurer to send tax warrants to 3. Real estate.

sherifs. 4. Personal estate.

18. By what rules all taxes to be assessed. PROPERTY AND PERSONS EXEMPTED FROM

19. Penalty if assessore refuse to obey warrant.

In such case commissioners to appoint. TAXATION.

20. Town, &c., liable for state or county tax 5. Property and polls exempted : 1st, property

not assessed. of the United States ; 2d, of the common

21. Keepers of taverns, &c., to give names of wealth, except ; 3d, of certain institutions ;

persons taxable. Penalty. 4th, of school districts ; 5th, Bunker Hill

22. Assessors to give notice, to bring in lists Monument; 6th, household furniture, &c.;

of polls and property. 7th, churches ; 8th, cemeteries, &c. ; 9th, es- 23.

may verify lists by oath of party. tate of agricultural societies ; 10th, of certain

24. to make a fair cash valuation. females to amount of five hundred dollars ;

25. to receive lists as true, unless, &c. 11th, cattle, &c. ; 12th, Indians ; 13th, polls

26. Penalty for agreement to assessment on and estates of persons unable to pay.

limited amount, &c., with view to resi

dence. WHERE POLLS AND PROPERTY SHALL BE

27. Assessors shall make an estimate when ASSESSED.

Lists are not brought in. 6. Poll tax, where assessed.

28. Estimate conclusive, unless, &c. 7. Person to be taxed where he designates his 29. State, county and town taxes in one asplace of residence to be.

sessment. & Real estate, where and to whom taxed. 30. County and city taxes in Boston. Chel9. Tenant may recover of landlord taxes paid, sea, &c., exempt. unless, &c.

31. Proportions to be assessed on polls, and 10. Real estate of person deceased may be ag- property.

sessed to heirs, &c. One liable for whole 32. Assessors may add five per cent. for conwith right to contribution.

venience of apportionment. 11. or to estate of deceased where title is in 33. to deposit copy of valuation in office. dispute.

34. What shall be contained in valuation : es12. Personal estate, taxed where owner resides. tates of inhabitants; estates of non-resi

Except - stock in trade, &c., employed in dents. other towns.

35. Form of tax list for collectorg. machinery, &c.

36. Valuation list to be sworn to by assessors. horses, &c.

37. Penalty on assessor omitting to take oath, of persons under guardianship.

&c. personal property held in trust, &c. 38. Assessors to commit lists to collectors, &c. deposited to accumulate.

39. Contents and form of warrant. of deceased persons.

40. If warrant is lost, &c., new one may issue. 13. Property held as a ministerial fund. 41. Discounts may be allowed. 14. Personal property mortgaged, &c.

42. rates of to be posted up. 15. Partners may be jointly taxed for stock in 43. Abatements. trade.

44. Costs before abatement, &c.

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