Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1871-06-13
ASSESSORS OFFICE, No. lg CRY HALL,

ASSESSORS OFFICE, No. y CITY HALL, /
May !, 1871. !
The Assessors of the City Worcester hereby give
notice that their Office will he open from the LIST until
the 18th Day of June Next Inclusive, from s A.
NJ to p. NJ but WH hare regular office hours during
May and all persons liable to he taxed in said city
required to bring in to the Assessors within the time
above specified lists of all their polls and estates
real and personal held in their right, in trust
otherwise, not exempt from taxation.
Your attention called to the following Sections Of
Chapter II, of the General Statutes of the Common
SECTION 81 Keepers oftaverns and boarding houses,
and masters and mstresses of dwelling houses, shall,
upon 81 an assessor IN le pace Where theiT
persons and liable to be assessed for taxes
Every such keeper master mistress refusing to give
such Information or knowingly giving false information,
shall forfeit 5000 for each offence.
SECTION 23 The assessors SHALL In all require
person bringing in such list to make oath that the same
Is true which oath may be administered by either of the
SECTION 49, No person shall have an abatement unless
he has filed with the Assessors list subscribed by him.
full and accurate, according his best knowledge and
belief When such list is not filed within the time specl
the Judgment of the Assessors shall be sustained by the
County Commissioners unless they are satlhed that
there was good cause why such list not seasOnaby
When the Assessors Of city or town have given no
ce to the inhabitants thereof to bring in true lists of all
their polls and estates not exempt from taxation, in
cordance with the provisions of the twenty second
ton of the eleventh chapter of the General Statutes
they SHALL NOT afterwards abate part of the tax
sessed personal estate to who did not bring
i'll such list within the time specified therefor in such
tce, unless such tax exceeds by than ty per cent
am The said amount which would have been ASSESSED 10
that person personal estate, If he had seasonaby
brought i'll said lists and If said tax exceeds by more
than fifty per ceHtHtn the said amount the abatement
shall be only OF the excess above the said fifty per cent
provided h0Werer that this act shall not affect any
person who can show reasonable excuse for not season.
ably bringing in said list"
Goods. Wares Merchandise or Stock in trade must be
taken at their fair marketable value the first day of
May, if at such date said stock is fair average of the
amount held during the twelve months preceding. But
if the stock has at different times been of different val
the fair average value of the stock during the time
include, at value ascerained above directed, Goods
Wares and Merchandise, which be owned or held
without the Commonwealth. The value of Goods, Wares
Merchandise, Stock in trade, CANNOT be offset de
creased by any DEBTS due for the same by any ab
ties whatever.
Household furniture exceeding $1,000 In value includ
ing Library Pictures, SatuaTy and all valuable articles
of interior decoration Shares Manufacturing Insur
ance, Railroad Mining, and other corporations without
the state, must be returned, at their market value the
first day of May.
Public Stocks. Railroad Bonds, and Securities of all
kinds must include the Stocks, Bonds Notes. or other
,curites OF any foreign Nation, or of any State CITY
or Town. must be returned at their market value the
first day of May.
All Personal property held by wife or minor child
must be included in the return of the husband or father
or separate return made as Trustee or Guardian.
And whoever does not comply with the above prOyis
ions OF the law will NOT be entitled to attachments in
consequence of any estimates that may be made by
the Board Of Assessors, above the 50 per centum
estimated.
HENRY GRIFFIN,l assessors
R. RI N. c Go JutA5N' ciw Of Worcester ass