No. 91
SENATE
By Mr. Umana, petition of Mario Umana for legislation to repeal the poll
tax. Taxation.
£hp
(Cnmmmiuipaltlj of Haasarljuaftts
In the Year One Thousand Nine Hundred and Sixty-Three.
*
An Act
repealing
the
poll
tax.
Be it enacted by the Senate and House of Representatives in
General Court assembled, and by the authority of the same, as
follows:
1 Section 1. Section lof chapter 59 of the General Laws is
2 hereby repealed.
1 Section 2. Clauses Seventeenth A, Seventeenth B, Eigh-2 teenth, and Twenty-third of section 5 of said chapter 59 are
3 hereby repealed.
1 Section 3. The first sentence of section 5A of said chapter
2 59, as appearing in chapter 541 of the acts of 1948, is hereby
3 amended by striking out, in line 3, the words “or of clause
4 Eighteenth.”
1 Section 4. Sections 9 and 10 of said chapter 59 are hereby
2 repealed.
1
Section 5. The second paragraph of section 23 of said
2 chapter 59, as appearing in section 1 of chapter 202 of the
3 acts of 1955, is hereby amended by striking out, in line 9, the
4 words “or poll”.
*
Section 6. The third paragraph of said section 23 of said
1
2 chapter 59, as so appearing, is hereby amended by striking
3 out, in line 5, the words “or poll”.
1
Section 7.
Section 23A of said chapter 59, as appearing
2
SENATE —No. 91.
[Jan.
2 in the Tercentenary Edition, is hereby amended by striking
3 out, in line 5, the words “on polls,”.
Section 8. Said chapter 59 is hereby amended by striking
1
2 out section 238 and inserting in place thereof the following
3 section:
Section 238. The assessors shall, as often as once
4 a month, notify the auditor or similar officer in cities and
5 towns, the town accountant, if any, otherwise the town treas-6 urer, of the amounts of abatements of taxes.
Section 9. The first sentence of section 25 of said chapter
1
2 59, as appearing in chapter 257 of the acts of 1950, is hereby
3 further amended by striking out, in line 9, the words “polls
4 or”.
I
Section 10. The second sentence of section 29 of said
1
2 chapter 59, as appearing in the Tercentenary Edition, is here-3 by amended by striking out, in line 8, the words “polls
4 and”.
Section 11. Said section 29 of said chapter 59 is hereby
1
2 further amended by striking out the last sentence, as appear-3 ing in section 34 of chapter 254 of the acts of 1933, and in-4 sorting in place thereof the following sentence:
The assessors
may require from any person claiming under the Seven-5
-6 teenth or Twenty-second clause of section five an exemption
7 from taxation, a full list of all such person’s taxable property,
8 both real and personal.
Section 12. Section 44 of said chapter 59, as appearing in
1
2 the Tercentenary Edition, is hereby amended by striking out,
3 in line 2, the words “polls and”.
1
Section 13. Section 46 of said chapter 59, as so appearing,
is
2
hereby amended by striking out, in line 2, the words “polls
3 and”.
Section 14. The third sentence of section 57 of said chap1
-2 ter 59 is hereby stricken out.
I
1963.]
SENATE —No. 91.
3
Section 15. Section 60 of said chapter 59, as most recently
1
by chapter 620 of the acts of 1945, is hereby further
amended
2
3 amended by striking out, in line 10, the words “Fifth, The
4 sum abated on poll tax.”
Section 16. Section 71 of said chapter 59, as appearing in
1
2 the Tercentenary Edition, is hereby amended by striking out,
3 in line 1, the words “poll tax or”.
Section 17. The third sentence of section 3of chapter 60
1
2 of the General Laws is hereby stricken out.
1 Section 18. Sections 4 and sof said chapter 60 are hereby
2 repealed, and the caption preceding said section 4 is hereby
3 stricken out.
1 Section 19.
2 pealed.
Section 15A of said chapter 60 is hereby re
1 Section 20. The first sentence of section 22 of said chapter
2 60, as appearing in chapter 278 of the acts of 1947, is hereby
3 amended by striking out, in line 3, the words “but not includ-4 ing a poll tax”.
1
2
-3
4
-5
6
7
-8
Section 21. Said chapter 60 is hereby further amended by
striking out section 29 and inserting in place thereof the following section:
Section 29. If a person refuses or neglects
to pay his tax for fourteen days after demand and the collector cannot find sufficient goods on which it may be levied,
he may take the body of such person and commit him to jail
until he pays the tax and charges of commitment and imprisonment, or is discharged according to law.
1 Section 22. All general or special laws relative to the as-2 sessment, collection, payment, abatement, verification and ad-3 ministration of poll taxes are hereby repealed.
Section 23. This act shall not affect poll taxes assessed
1
2 prior to January first, nineteen hundred and sixty-three.