Report of the Receipts and Expenditures of the Town of Woburn (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1866 edition. Excerpt: ...for bringing it in, no complaint from the judgment of the Assessors shall be sustained by the County Commissioners, unless they are satisfied that there was good cause why such list was not seasonsbly brought in." Also an Act, approved April 18, 1865, as follows 2 I " When the Assessors of s city or town have given notice to the inhabitants thereof to bring in true lists of all their polls and estates, not exempt from taxation, in accordance with the provisions of the twenty-second section of the eleventh chapter of the General Statutes, they shall not afterwards abate any part of the tax assessed on personal estate to any person who did not bring in such list within the time specified therefor in such notice, unless such tax exceeds by more than fifty per centum the amount which would have been assessed to that person on personal estate, if he had seasonably brought in said list; and if said tax exceeds by more than fifty per centum the said amount, the abatement shall be only of the excess above the said fifty per centum." An old law requiring the property holder to return an inventory of the same to the Assessors, has remained on the statute books, unheeded to a great degree; but by the above Act, it will be seen that a penalty is attached for the non-fulfilment of this obligation. The party failing to make a return, according to this Act, is liable, as before, to be doomed, but without the facility, as before, of obtaining an abatement. The principal difiiculty in the past, has been in regard to personal property. With the most industrious efforts, this could not be reached by the Assessors, without the help of the owner; and thus they were forced to estimate the amount according to their judgment, no doubt sometimes...