them; and twice a year, about a fortnight before the election days, they return their lists to the mayor and aldermen and selectmen of the respective cities and towns from which they make their collections.

2. The mayor and aldermen and selectmen of cities and towns, at least ten days before the election days, make correct alphabetical lists of all persons qualified to vote, and post them in two or more public places in their respective cities and towns.

3. The mayor and aldermen and selectmen have sessions at some convenient place within forty-eight hours of election days, for the purpose of receiving evidence of the qualifications of persons claiming a right to vote and of correcting the lists.

CHAPTER VII.

OF THE MANNER OF CONDUCTING ELECTIONS AND

RETURNING VOTES.

What is the penalty if a man, knowing he is not qualified, wilfully votes for any candidate, or gives more than one ballot, or wilfully gives a false answer to the officer presiding at an election, or votes under a false name?

A sum not exceeding one hundred dollars for each offence, or imprisonment not over six months.

What is the penalty for bribery, or attempt to influence by threats or otherwise a qualified voter to give or withhold his vote at an election ?

A fine not exceeding three hundred dollars, or imprisonment in the county jail or house of correction for a term not exceeding one year, or both, at the discretion of the court.

What is the penalty for aiding and abetting an unqualified person to vote?

A sum not exceeding fifty dollars for each offence.

How is disorder at an election punished?

By a fine not exceeding twenty dollars.

What is done with the ballots cast and the check list? They are sealed up and preserved, so there can be a recount, if there is a dispute.

CHAPTER VIII.

OF THE ELECTION OF GOVERNOR AND OTHER STATE OFFICERS.

When are the governor and other state officers elected? The Tuesday next after the first Monday in November of each year.

How many votes are necessary to elect?
A plurality.

CHAPTER IX.

OF THE ELECTION OF REPRESENTATIVES IN CONGRESS

AND ELECTORS OF PRESIDENT
DENT.

AND VICE-PRESI

Into how many Congressional districts is the State at present divided?

Eleven, each electing one representative. These districts may be altered by law, and are increased according to the census.

When and how often are Congressmen elected?

On the state election day once in two years.

How are vacancies filled?

By new elections ordered by the governor.

What provisions are made concerning the presidential election? 1. On Tuesday next after the first Monday in November of the year when the President is elected, the voters shall vote for the whole number of the presidential electors to which the Commonwealth is entitled.

2. The names of all the electors to be chosen shall be written on each ballot; and each ballot shall contain the name of at least one inhabitant of each congressional district into which the Commonwealth shall be then divided; and shall designate the congressional district to which he belongs.

If a majority of the whole number of electors are not chosen how are the residue chosen ?

By the legislature on joint ballot of the senators and representatives in one room, having been called together by a proclamation from the governor.

When and where do the electors meet, and how do they fill vacancies caused by death, absence, or deficiency in number at the time of their meeting?

The electors meet at the State House in Boston on the Tuesday preceding the first Wednesday of December following their election at three o'clock in the afternoon. They forthwith fill any vacancies by election from the citizens of the Commonwealth.

When do they ballot for President and Vice-President, and what is the method of voting?

On the beforementioned first Wednesday they vote by ballot for one person for President and one person for Vice-President of the United States, one of whom at least shall not be an inhabitant of this Commonwealth. They vote on separate ballots and send certified lists of all persons voted for sealed to the seat of government of

the United States directed to the president of the sen

ate.

CHAPTER X.

OF THE ELECTION OF DISTRICT AND COUNTY OFFICERS.

For how long a term of office are district or prosecuting attorneys, clerks of courts, registers of probate, sheriffs, county commissioners, county treasurers, registers of deeds, etc., elected? Clerks of courts and registers of probate for five years, the other officers for three years.

How are vacancies filled?

Generally by election ordered by the governor.

TITLE III.

OF THE ASSESSMENT AND COLLECTION OF TAXES.

CHAPTER XI.

OF THE ASSESSMENT OF TAXES.

Upon whom is a poll tax assessed?

Upon every male inhabitant of the Commonwealth above the age of twenty years, whether a citizen of the United States or an alien.

What kinds of property are subject to taxation?

Real and personal property of the inhabitants of this State not expressly exempted by law.

What property is expressly exempted from taxation?

1. The property of the United States.

2. The property of the Commonwealth.

3. The personal property of literary, benevolent, charitable, and scientific institutions incorporated within

this Commonwealth, and their real estate occupied by them or their officers for the purposes for which they were incorporated.

4. All property of common school districts, the income of which is appropriated to the purposes of education.

5. The Bunker Hill Monument.

6. The household furniture of every person not exceeding one thousand dollars in value, his wearing apparel, farming utensils, and mechanics' tools necessary for carrying on his business.

7. Houses of religious worship, and the pews and furniture (except for parochial purposes).

8. Cemeteries, tombs, and rights of burial, so long as the same shall be dedicated to the burial of the dead.

9. The property to the amount of $500, of a widow or unmarried female, and of any female minor whose father is deceased, if her whole property, not otherwise exempted from taxation, does not exceed $1,000.

10. Mules, horses, and neat cattle less than one year old; and swine and sheep less than six months old.

11. The polls and any portion of the estates of persons who by reason of age, infirmity, and poverty are, in the judgment of the assessors, unable to contribute fully toward the public charges.

Where is the tax on real estate assessed?

In the town where the estate lies.

Where is personal estate within or without this State assessed? It is assessed to the owner in the city or town where he is an inhabitant on the first day of May.

What exceptions are there to this rule?

1. All goods, wares, and merchandise, and stock in