The Massachusetts spy, and Worcester County advertiser. [volume] ([Worcester, Mass.]) 1825-1831, 1829-04-01
LAWS OF MASSACHUSETTS.
AN ACT in addition to the existing acts
respecting Taxation

respecting Taxation.
SEC. !. BE 1t enacted by the Senate and House
OF Representatives, IN General Court assembled;
and by the authority of the same, That from
and after the passing of this act so much of any
act regulating the assessment of Taxes as pro-
yldes that sheep, and the machinery in Cotton,
Wooilen, and Linen manufactures shall be ex-
empted from taxation, be, and the same is here
by repealed and all such sheep and machinery
shall hereafter be assessed as other taxable
property, and all wild or unimproved lands
snail hereafter be assessed at six per centum
instead OF two per centum on the value thereof:
Provided, also, that for all horses, neat cattle.
sheep and swine, which shall be kept throughout
the year within any City, Town, or other place,
the owner thereof shall be taxed therefor, where
said stock may be so kept.
SEC. 9. Be 1T further enacted. That the
President, Professors, Tutors, Librarians, and
Students Of Harvard Williams, and Amherst
Colleges, and of all other Theological, Medical,
and Literary institutions, Ministers of the Cos
pei, Preceptors of Academies, and Latin Gram
mar School Masters, shall hereafter be assess
ed for their polls and estates in the same man.
ner as the other citizens of this Commonwealth,
any thing in any existing act regulating the
assessment OF Taxes to the contrary notwitI-
standing Provided, however, that no tax shall
be assessed on any Minister of the Gospel by
the Parish or Religious Society of which he IS
the settled minister: Provided, also, that all
minors liable to taxation by this act shall be
taxed IN the cities, town, districts or other
places where the parents, masters, or guardianst
under whose Immediate government the said
minors may be, may reside, or if he have 70
parent, master, or guardian within the State,
sucn minor shall be personally taxed for his
poll as though he were of full age: Provided.
also, that persons entitled to the income of any
personal property held by others in trust for
them, shall be liable to be taxed for the cauitai
or principal sum in the town where such per.
sons reside
SEC. 3. Be 1t further enacted, That the
assessors of any city, .own, district, or other
place, in assessing taxes, shall assess one sixth
part OF the whole sum to be raised on the male
polls over sixteen years of age in said CITY,
town, district or other place. as near as the
same can be conveniently done; Provided, that
the whole amount of poll taxes assessed in any
one year on any individual for any city, town;
and county purposes, highway taxes excepted,
shall not exceed the sum of one dollar and ffty
cents.
SEC. a. Be 1t further enacted, That so much
OF an act passed February the twentieth in the
year OF our Lord one thousand seven hundred
and elghty-six, entitled &c an act for the choice
ana appointment OF assessors, and for assigning
their powers and authority" Us provides that
the additional sum which assessors are autbor.
ized and empowered to assess over and above
The precise sum committed to them to assess,
shall in no case amount to more than the SUM
OF t4o, be; and the same is hereby repealed.
SEC. b. Be at further enacted, That here
after the form of the valuation list with tho
assessment therein shall be in substance as fol.
lows