706
Acts, 1935.
— Chap.
498.
Chap .4:98 An Act to apportion and
assess a state tax of ten
MILLION DOLLARS.
Emergency
preamble.
Whereas, A delay in the taking effect of this act would
cause great inconvenience in the collection of the state tax,
therefore it is hereby declared to be an emergency law,
necessary for the immediate preservation of the public
convenience.
Be
it
enacted,
etc.,
as follows:
Section 1. Each city and town in the commonwealth
shall be assessed and pay the sum with which it stands
charged in the following schedule, that is to say:
—
....
....
Abington, ninety-two hundred dollars
Acton, six thousand dollars
Acushnet, fifty-six hundred dollars
Adams, sixteen thousand nine hundred dollars
Agawam, fourteen thousand two hundred dollars
Alford, five hundred dollars
Amesbury, fifteen thousand four hundred dollars
Amherst, fourteen thousand four hundred dollars
Andover, twenty-six thousand five hundred dollars
Arlington, eighty-nine thousand three hundred dollars
Ashburnham, twenty-nine hundred dollars
Ashby, sixteen hundred dollars
Ashfield, nineteen hundred dollars
Ashland, forty-four hundred dollars
Athol, seventeen thousand nine hundred dollars
Attleboro, thirty -nine thousand four hundred dollars
Auburn, ninety-seven hundred dollars
Avon, thirty-two hundred dollars
Ayer, fifty-five hundred dollars
Barnstable, thirty-two thousand seven hundred dollars
Barre, fifty-one hundred dollars
Becket, fourteen hundred dollars
Bedford, forty-two hundred dollars
Belchertown, twenty-six hundred dollars
Bellingham, forty-one hundred dollars
Belmont, seventy thousand eight hundred dollars
Berkley, fourteen hundred dollars
Berlin, seventeen hundred dollars
Bemardston, fifteen hundred dollars
Beverly, sixty-four thousand seven hundred dollars
Billerica, fourteen thousand three hundred dollars
Blackstone, forty-one hundred dollars
Blandford, twelve hundred dollars
Bolton, seventeen hundred dollars
Boston, two million five hundred thirty-seven thousand
two hundred dollars
Bourne, thirteen thousand five hundred dollars
Boxborough, six hundred dollars
Boxford, twenty-one hundred dollars
Boylston, sixteen hundred dollars
Brain tree, forty thousand five hundred dollars
Brewster, three thousand dollars
Bridgewater, ninety-four hundred dollars
Brimfield, fifteen hundred dollars
Brockton, one hundred eighteen thousand eight hun
....
.
.
.
....
....
.
.....
.
.
.......
dred dollars
Brookfield, twenty-two
hundred dollars
Brookline, two hundred seventeen thousand
dollars
six
$9,200
6,000
5,600
16,900
14,200
500
15,400
14,400
26,500
89.300
2,900
1,600
1,900
4,400
17,900
39,400
9,700
3,200
5.500
32,700
5,100
1,400
4,200
2,600
4,100
70,800
1,400
1,700
1,500
64,700
14,300
4,100
1,200
1,700
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
2,537,200 00
13,500 00
600 00
00
00
00
00
00
00
2,100
1,600
40,500
3,000
9,400
1,500
118,800 00
2,200 00
hundred
217,600 00
Acts, 1935.
— Chap.
Buckland, forty-three hundred dollars
Burlington, thirty-seven hundred dollars
Cambridge, two hundred seventy-five thousand two hun
dred dollars
Canton, thirteen thousand one hundred dollars
.......
.
Carlisle, sixteen hundred dollars
Carver, forty-five hundred dollars
Charlemont, eighteen hundred dollars
Charlton, three thousand dollars
Chatham, eighty-two hundred dollars
Chelmsford, eleven thousand one hundred dollars
Chelsea, seventy-five thousand six hundred dollars
Cheshire, twenty-three hundred dollars
Chester, twenty-three hundred dollars
Chesterfield, one thousand dollars
Chieopee, sixty-three thousand seven hundred dollars
Chilmark, one thousand dollars
Clarksburg, fourteen hundred dollars
Clinton, eighteen thousand one hundred dollars
Cohasset, fourteen thousand two hundred dollars
Colrain, twenty-four hundred dollars
Concord, fifteen thousand one hundred dollars
Conway, sixteen hundred dollars
Cummington, nine hundred dollars
Dalton, eleven thousand seven hundred dollars .
Dana, seven hundred dollars
Danvers, twenty thousand nine hundred dollars
Dartmouth, seventeen thousand five hundred dollars
Dedham, thirty-seven thousand two hundred dollars
Deerfield, six thousand dollars
Dennis, fifty-one hundred dollars
Dighton, fifty-six hundred dollars
Douglas, thirty-one hundred dollars
Dover, sixty-nine hundred dollars
Dracut, seven thousand dollars
Dudley, fifty-five hundred dollars
Dunstable, seven hundred dollars
Duxbury, ninety-nine hundred dollars
East Bridgewater, seventy-eight hundred dollars
East Brookfield, seventeen hundred dollars
East Longmeadow, six thousand dollars
Eastham, seventeen hundred dollars
Easthampton, sixteen thousand one hundred dollars
Easton, eighty-eight hundred dollars
Edgartown, sixty-six hundred dollars
Egremont, fourteen hundred dollars
Enfield, seven hundred dollars
Erving, thirty-two hundred dollars
Essex, three thousand dollars
Everett, one hundred seven thousand nine himdred dol
....
.
.
.
....
.
.
.
.
.
.
lars
........
.......
Fairhaven, seventeen thousand seven hundred dollars
Fall River, one hundred seventy-five thousand three hun
dred dollars
Falmouth, twenty-nine thousand two hundred dollars
Fitchburg, seventy-eight thousand six hundred dollars
Florida, nineteen hundred dollars
Foxborough, eighty-nine hundred dollars
Framingham,
fifty-two thou^-and six
hundred dollars
Franklin, fourteen thousand one hundred dollars
Freetown, twenty-four hundred dollars
Gardner, thirty-five thousand six hundred dollars
Gay Head, two hundred
dollars
.
....
....
Georgetown, thirty-one hundred dollars
hundred dollars
Gloucester, fifty-eight thousand nine hundred dollars
Gill, fifteen
707
498.
$4,300 00
3,700 00
275,200 00
13,100 00
1,600
4,500
1,800
3,000
8,200
11,100
75,600
2,300
2,300
1,000
63,700
1,000
1,400
18,100
14,200
2,400
15,100
1,600
900
11,700
700
20,900
17,500
37,200
6,000
5,100
5,600
3,100
6,900
7,000
5,500
700
9,900
7,800
1,700
6,000
1,700
16,100
8,800
6,600
1,400
700
3,200
3,000
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
107,900 00
17,700 00
175,300 00
29,200 00
78,600 00
1,900
8,900
52,600
14,100
2,400
35,600
200
3,100
1.500
58,900
00
00
00
00
00
00
00
00
00
00
708
Acts, 1935.
— Chap.
498.
Goshen, five hundred dollars
Gosnold, eighteen hundred dollars
Grafton, seventy-four hundred dollars
Granby, sixteen hundred dollars
Granville, twenty-seven hundred doUars
Great Barrington, thirteen thousand six hundred dollars
Greenfield, forty-one thousand eight hundred dollars
Greenwich, eight hundred dollars
Groton, seventy-eight hundred dollars
Groveland, twenty-eight hundred dollars
Hadley, forty -five hundred dollars
Halifax, twenty-one hundred dollars
Hamilton, eighty-one hundred dollars
Hampden, twelve hundred dollars
Hancock, seven hundred dollars
Hanover, fifty-eight hundred dollars
Hanson, forty-three hundred dollars
Hardwick, three thousand dollars
Harvard, thirty-six hundred dollars
Harwich, eighty-six hundred dollars
Hatfield, forty-one hundred dollars
Haverhill, eighty-five thousand three hundred dollars
Hawley, four hundred dollars
Heath, six hundred dollars
Hingham, twenty-one thousand nine hundred doUars
Hinsdale, sixteen hundred dollars
Holbrook, fifty-four hundred dollars
Holden, fifty-three hundred dollars
Holland, three hundred dollars
HoUiston, fifty-nine hundred dollars
Holyoke, one hundred twenty-eight thousand six hun
.
.
.
.
.
....
....
....
.
......
.
dred dollars
Hopedale, eleven thousand five hundred dollars
Hopkinton, forty-six hundred dollars
Hubbardston, thirteen hundred dollars
Hudson, eleven thousand five hundred dollars
Hull, twenty-four thousand dollars
Huntington, seventeen hundred dollars
Ipswich, ten thousand five hundred dollars
Kingston, sixty-five hundred dollars
Lakeville, twenty-three hundred dollars
Lancaster, five thousand dollars
Lancsborough, nineteen hundred dollars
Lawrence, one hundred fifty-six thousand eight hundred
.
.
.
........
dollars
Lee, seventy-seven hundred dollars
Leicester, fifty-five
hundred dollars
Lenox, ninety-two hundred dollars
Leominster, forty-one thousand three hundred doUars
....
....
Leverett, eight hundred dollars
Lexington, thirty-two thousand dollars
Leyden,
five
hundred
dollars
Lincoln, forty-eight hundred dollars
Littleton, forty-three hundred dollars
.
.
Longmeadow, seventeen thousand seven hundred
dollars
.........
$500 00
00
00
00
00
00
41,800 00
800 00
7,800 00
2,800 00
4,500 00
2,100 00
8,100 00
1,200 00
700 00
5,800 00
4,300 00
3,000 00
3,600 00
8,600 00
4,100 00
85,300 00
400 00
600 00
21,900 00
1,600 00
5,400 00
5,300 00
300 00
5,900 00
1,800
7,400
1,600
2,700
13,600
128,600
11,500
4,600
1,300
11,500
24,000
1,700
10,500
6,500
2,300
5,000
1,900
00
00
00
00
00
00
00
00
00
00
00
00
156,800
7,700
5,500
9,200
41,300
4,800
4,300
17,700
00
00
00
00
00
00
00
00
00
00
00
163,800
12.700
3,500
211,100
5,600
109,000
16,000
11,600
00
00
00
00
00
00
00
00
800
32,000
500
Lowell, one hundred sixty-three thousand eight hundred
dollars
Ludlow, twelve thousand seven hundred dollars
Lunenburg, thirty-five hundred dollars
Lj'nn, two hundred eleven thousand one hundred dollars
Lynnfield. fifty-six hundred dollars
Maiden, one hundred nine thousand dollars
Manchester, sixteen thousand dollars
Mansfield, eleven thousand six hundred dollars
Marblehead, twenty-eight thousand eight hundred dol.
....
....
.........
.
lars
28.800 00
Acts, 1935.
— Chap.
....
Marion, seventy-two hundred dollars
Marlborough, twenty-five thousand seven hundred dol
lars
........
Marshfield, ten thousand four hundred dollars
Mashpee, thirteen hundred dollars
Mattapoisett, fifty-five hundred dollars
Maynard, eleven thousand dollars
Medfield, forty-one hundred dollars
Medford, one hundred twenty-one thousand three
dred dollars
Medway,
.......
.
.
.
.
.
.
.
dollars
........
........
Norfolk, twenty-five hundred dollars
North Adams, thirty-six thousand eight hundred dollars
North Andover, thirteen thousand nine hundred dollars
North Attleborough, sixteen thousand one hundred dol.
lars
North Brookfield, four thousand dollars
North Reading, thirty-nine hundred dollars
Northampton, forty-one thousand dollars
Northborough, thirty-three hundred dollars
Northbridge, fifteen thousand five hundred dollars
Northfield, thirty-one hundred dollars
Norton, thirty-eight hundred dollars
Norwell, thirty-two hundred dollars
Norwood, thirty-eight thousand three hundred dollars
Oak Bluffs, seventy-one hundred dollars
Oakham, seven hundred dollars
Orange, eighty-three hundred dollars
Orleans, fifty-two hundred dollars
Otis, nine hundred dollars
Oxford, fifty-two hundred dollars
Palmer, thirteen thousand two hundred dollars
Paxton, fourteen hundred dollars
Peabody, thirty-seven thousand two hundred dollars
Pelham, eleven hundred dollars
.
.
.
....
.....
.
.
....
$7,200 00
25,700
10,400
1,300
5,500
11,000
4,100
00
00
00
00
00
00
121,300
5,300
56,000
2,100
2,700
31,500
14,400
3,300
20,900
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
225,900
2,500
36,800
13,900
00
00
00
00
16,100
4,000
3,900
41,000
3,300
15,500
3,100
3,800
3,200
38,300
7,100
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
hun
hundred dollars
Melrose, fifty-six thousand dollars
Mendon, twenty-one hundred dollars
Merrimac, twenty-seven hundred dollars
Methuen, thirty-one thousand five hundred doUars
Middleborough, fourteen thousand four hundred dollars
Middlefield, five hundred dollars
Middleton, thirty-one hundred dollars
Milford, twenty-three thousand nine hundred dollars
Millbury, ninety-eight hundred dollars
Millis, forty-nine hundred dollars
Millville, nineteen hundred dollars
Milton, fifty-three thousand two hundred dollars
Monroe, seventeen hundred dollars
Monson, fifty-six hundred dollars
Montague, fifteen thousand one hundred dollars
Monterey, twelve hundred dollars
Montgomery, four hundred dollars
Mount Washington, three hundred dollars
Nahant, eighty-four hundred dollars
Nantucket, seventeen thousand four hundred dollars
Natick, thirty thousand seven hundred dollars
Needbam, thirty-five thousand six hundred dollars
New Ashford, two hundred dollars
New Bedford, one hundred eighty-eight thousand dollars
New Braintree, eight hundred dollars
New Marlborough, two thousand dollars
New Salem, seven hundred dollars
Newbury, thirty-three hundred dollars
Newburyport, twenty thousand nine hundred dollars
Newton, two hundred twenty-five thousand nine hundred
fifty-three
709
498.
500
3,100
23,900
9,800
4,900
1,900
53,200
1,700
5,600
15,100
1,200
400
300
8,400
17,400
30,700
35,600
200
188,000
800
2,000
700
700
8,300
5,200
900
5,200
13,200
1,400
37,200
1,100
Acts, 1935.
710
— Chap.
498.
Pembroke, forty-two hundred dollars
Pepperell, forty-eight hundred dollars
Peru, four hundred dollars
Petersham, twenty-one hundred dollars
Phillipston, six hundred dollars
Pittsfield, ninety-four thousand four hundred dollars
Plainfield, five hundred dollars
Plainville, twenty-six hundred dollars
Plymouth, thirtj'-six thousand six hundred dollars
Plympton, eleven hundred dollars
Prescott, one hundred dollars
Princeton, nineteen hundred dollars
Provincetown, sixty-seven hundred dollars
Quincy, one hundred eighty-four thousand six hundred
.
....
....
....
....
.
........
.
dollars
Randolph, ninety-five hundred dollars
Raynham, twenty-nine hundred dollars
Reading, twenty-four thousand three hundred dollars
Rehoboth, four thousand dollars
Revere, fifty-six thousand eight hundred dollars
Richmond, twelve hundred dollars
Rochester, twenty-one hundred dollars
Rockland, thirteen thousand one hundred dollars
Rockport, eighty-eight hundred dollars
Rowe, eleven hundred dollars
Rowley, twenty-three hundred dollars
Royalston, thirteen hundred dollars
Russell, fifty-nine hundred dollars
Rutland, twenty-two hundred dollars
Salem, eighty-seven thousand nine hundred dollars
Salisbury, fifty-two hundred dollars
Sandisfield, one thousand dollars
Sandwich, thirty-nine hundred dollars
Saugus, twenty-four thousand two hundred dollars
Savoy, four hundred dollars
Scituate, seventeen thousand six hundred dollars
Seekonk, seventy-seven hundred dollars
Sharon, ninety-two hundred dollars
Sheffield, twenty-four hundred dollars
Shelburne, forty-three hundred dollars
Sherborn, thirty-four hundred dollars
Shirley, thirty-two hundred dollars
Shrewsbury, thirteen thousand seven hundred dollars
Shutesbury, six hundred dollars
Somerset, seventeen thousand seven hundred dollars
Somerville, one hundred eighty-one thousand seven hun
.
'
.
....
.
.
.
....
.
.
....
dred dollars
.......
South Hadley, thirteen thousand one hundred dollars
Southampton, fifteen hundred dollars
Southborough, fifty-four hundred dollars
Southbridge, eighteen thousand one hundred dollars
Southwick, thirty-two hundred dollars
Spencer, seventy-seven hundred dollars
Springfield, four hundred twenty-two thousand three
hundred dollars
Sterling, three thousand dollars
Stockbridge, seventy-five hundred dollars
Stoneham, twenty-two thousand dollars
Stoughton, fourteen thousand four hundred dollars
Stow, twenty-two hundred dollars
Sturbridge, twenty-four hundred dollars
Sudbury, forty-two hundred dollars
Sunderland, eighteen hundred dollars
Sutton, twenty-nine hundred dollars
Swampscott, thirty-six thousand nine hundred dollars
Swansea, seventy-one hundred dollars
.
......
....
.
.
.
.
$4,200 00
4,800 00
400 00
2,100 00
600 00
00
00
00
00
1,100 00
100 00
1,900 00
6,700 00
94,400
500
2,600
36,600
17,700
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
181,700
13,100
1,500
5,400
18,100
3,200
7,700
00
00
00
00
00
00
00
422,300
3,000
7,600
22,000
14,400
2,200
2,400
4,200
00
00
00
00
00
00
00
00
00
00
00
00
184,600
9,500
2,900
24,300
4,000
56,800
1,200
2,100
13,100
8,800
1,100
2,300
1,300
5,900
2,200
87,900
6,200
1,000
3,900
24,200
400
17,600
7,700
9,200
2,400
4,300
3,400
3,200
13,700
600
1,800
2,900
36,900
7,100
Acts, 1935.
— Chap.
711
498.
Taunton, fifty-seven thousand six hundred dollars
Templeton, fifty-three hundred dollars
Tewksbury, sixty-six hundred dollars
Tisbury, seventy-five hundred dollars
Tolland, five hundred dollars
Topsfield, fifty-three hundred dollars
Townsend, thirty-nine hundred dollars
Truro, twenty-one hundred dollars
Tyngsborough, twenty-five hundred dollars
Tyringham, seven hundred dollars
Upton, twenty-five hundred dollars
Uxbridge, twelve thousand three hundred dollars
Wakefield, thirty -two thousand five hundred dollars
Wales, six hundred dollars
Walpole, twenty-one thousand four hundred dollars
Waltham, eighty-five thousand two hundred dollars
Ware, ninety-one hundred dollars
Wareham, eighteen thousand six hundred dollars
Warren, forty-three hundred dollars
Warwick, six hundred dollars
Washington, four hundred dollars
Watertown, eighty thousand two hundred dollars
Wayland, eighty-seven hundred dollars
Webster, seventeen thousand seven hundred dollars
Wellesley, fifty-three thousand five hundred dollars
Wellfleet, twenty-nine hundred dollars
Wendell, fourteen hundred dollars
Wenham, fifty-three hundred dollars
West Boylston, thirty-five hundred dollars
West Bridgewater, forty-nine hundred dollars
West Brookfield, twenty-two hundred dollars
West Newbury, twenty-three hundred dollars
West Springfield, thirty-seven thousand five hundred dol
$57,600 00
.
.
....
....
.
.
.
lars
........
West Stockbridge, two thousand dollars
West Tisbury, twelve hundred dollars
Westborough, seventy-three hundred dollars
Westfield, thirty thousand two hundred dollars
Westford, sixty-six hundred dollars
Westhampton, six hundred dollars
Westminster, twenty-seven hundred dollars
Weston, fourteen thousand four hundred dollars
Westport, eighty-six hundred dollars
Westwood, seventy-four hundred dollars
Weymouth, sixty-eight thousand one hundred dollars
Whately, eighteen hundred dollars
Whitman, thirteen thousand two hundred dollars
Wilbraham, forty-seven hundred dollars
Williamsbiu-g, twenty-one hundred dollars
Williamstown, eleven thousand four hundred dollars
Wilmington, sixty-seven hundred dollars
Winchendon, ninety-one hundred dollars
Winchester, forty-four thousand four hundred dollars
Windsor, seven hundred dollars
Winthrop, thirty-seven thousand dollars
Woburn, thirty-two thousand nine hundred dollars
Worcester, four hundred sixty thousand dollars
Worthington, one thousand dollars
Wrentham, fifty-five hundred dollars
Yarmouth, sixty-eight hundred dollars
.
.
.
.
....
.
.
$10,000,000 00
Section
The
state treasurer shall forthwith send his
warrants to the selectmen or assessors of each city and
town taxed as aforesaid, requiring them respectively to
2.
Acts, 1935.
712
— Chap.
498.
assess in the manner provided in section twenty-one of
chapter fifty-nine of the General Laws the sum so charged,
and any other taxes or charges which may be due and
payable to the commonwealth as specifically provided by
law or as certified to him by the proper state board, department or commission, and to add the amount of such taxes
and charges to the amount of city, town and county taxes
to be assessed by them respectively on each city and town.
Section 3. The state treasurer in his warrant shall
require the selectmen or assessors to pay, or issue severally
their warrant or warrants requiring the treasurers of their
several cities and towns to pay to the state treasurer, on
or before November twentieth in the year nineteen hundred and thirty-five, the sums set against said cities and
towns in the schedule aforesaid; and the selectmen or
assessors, respectively, shall return a certificate of the names
of the treasurers of their several cities and towns, with the
sum which each may be required to collect, to the state
treasurer at some time before September first in the year
nineteen hundred and thirty-five.
Section 4. If the amount due from any city or town,
as provided in this act, is not paid to the state treasurer
within the time specified, then the state treasurer shall
notify the treasurer of such delinquent city or town, who
shall pay into the treasury of the commonwealth, in addition to the tax, such further sum as would be equal to one
per cent per month during the delinquency from and after
November twentieth in the year nineteen hundred and
thirty-five and if the same remains unpaid after December
first in the year nineteen hundred and thirty-five, an information may be filed by the state treasurer in the supreme
judicial court, or before any justice thereof, against such
delinquent city or town; and upon notice to such city or
town, and a summary hearing thereon, a warrant of distress
may issue against such city or town to enforce the payment
of said taxes under such penalties as the court, or the justice
thereof before whom the hearing is had shall order.
The
state treasurer may deduct at any time from any moneys
which may be due from the commonwealth to any city or
town the whole or any part of the tax herein apportioned
or any other tax or charge which may be due to the commonwealth from such city or town, with the interest accrued
Approved August 15, 1935.
thereon.
;