The Republican journal., 1895-12-26
Chapter I22.
AN ACE to authorize appeals from Assessors
OF IaXes 10 the SuDreme JualciAl Court.

An ACT to authorize appeals from Assessors
OF Taxes to the Supreme Judicial Court.
SECT 4. Amy person entitled to make a
complaint to the county commissioners for an
abatement of MS taxes may, II he so elect, APP
peal under the same terms and conditions
nom the decision of the assessors to the su-
,'r,lne judicial court for the county in which
tAY city or town, III which ne property Of such
person is sessed, il situated.
@EUr. ?. Such appeal snail be entered at the
tclln lIr-t occurring not less than thirty days
atI.4r TIC assessors shall have given to the APP
aeliant, notice 10 writing OF their decision
ilrpn Ills application for such abatement, and
notice thereon shall be ordered by said court
ia term time or by any Justice thereof In vaca-
flnn, and said appeal shall be tried, heard and
determined by the court without a jury in the
manner and with the rights provided by law
In other civil cases 50 heard.
SECT. 8. Ii upon slch trial 1t appears that
the appellant has complied with all provisions
OF law ne may be granted such abatement as
SAID court may deein reasonable, under he
same circumstances as an abatement may now
he granted by the county commissioners. If
no abatement Is granted, judgment shall be
rendered III favor of .he city town, and for
it, costs, to he taxed by the court. Ii an abate
nent is granted judgment shall be rendered
if any, may be due, after deducting the
abatement, and the court may make such order
relating to the payment OF costs as justice
shall require. In either case execution shall
issue, The lien created by statute on real es-
tilJa to secure the payment OF taxes shall be
continued for thirty days after the rendition
Of Judgment, and may be mforced by sale of
said real estate on execution iii the same man
ncr as attachable real estate may be sold un-
der the provisions Of section forty-two, chap
ter seyentN-siA, OF the revised statutes, and
with tine same right OF redemption. Claims
for abatement on several parcels Of real es
tate may be embraced IN one appeal, but juug
meMt shall be rendered, and execution shall
Issue, for the amount of taxes due on each sew
eral parcel. ANY nonresident against whom
& tax has been assessed snail not be debarred
OF his right to make application to the asses
sors for an abatement of his taxes, nor to ap-
peal from their decision according to the pre-
visions of this act, by his failure to bring in
list of his estate to the assessors, but i'll such
case, no costs Shall be allowed to the appellant.
The final judgment of the court shall be forth
with certified by the clerk to the assessors of
the town or city where such tax was assessed,
and such assessors shall in all cases carry into
full effect the judgment OF the appellate court
ia the same manner as If made by themselves.
II it shall be alleged in the application that the
applicant has paid the taxes for which be has
been assessed, and if the court shall so find,
judgment for the amount of the abatement
granted shall be rendered against the city or
town, and execution therefor, and for such
costs as may be awarded, shall issue as in civil
actions.
SECT 4. Such appeal shall be tried nt the
term to which the notice is returnable, unless
delay shall be granted at the request OF such
city OF town for good cause; and said court
shall, if requested by such city or town, advance
the case upon the docket SO that 1t may be tried
and decided with little delay as possible.
Either party NAV file exceptions as to the decs-
ions and rulings Of the court upon matters OF
law arising upon the rial, in the manner
and with the same effect as is allowed in the
supreme judicial court i'll the trial of cases
without ajury-
SECT. 5. rhe court may in its discretion ap-
point a commissioner to hear the parties and
to report to the court tho facts Or the facts with
the evidence. Such report shall be prima facie
evidence of the facts thereby found. The fees
OF tile commissioner shall be paid in the same
manner as those of auditors appointed by the
court.
SECT. s. The assessors shall give to any per
son applying to them for an abatement of taxes,
notice in writing of their decision upon such
application within ten days after they take
final action thereon.
SECT. I. This act shall take effect when ap-
proved Approved March 60
Chapter 1913.
AN ACT to amend section one Of chapter one
hundred and forty-four Of the Revised Stat
utes, as amended by chapter ten Of the Pub
Tic Laws of eighteen hundred and ninety-fve,
relating to State Pensions.
Scot. l. Section one Of chapter one hundred
and forty-four of the revised statutes, as
amended by chapter ten of the public laws Of
eighteen hundred and ninety-fve, approved
February five, eighteen hundred and ninety
five, ia hereby repealed.