Page images
PDF
EPUB

tions and repairs in the streets, which they may deem the safety and convenience of the inhabitants to require.

effect.

SECT. 49. This ordinance shall take effect and go into when to take operation on and after the first day of October, in the Ibid. year eighteen hundred and fifty.

[blocks in formation]

1. The city council shall have power, from time to time, Powers of the to lay and assess taxes for all purposes, for which towns relation to the

city council in

assessment of

taxes.

city and county 1821, 110, § 15.

18:22, 85.

observed, as in

taxes.

1821, 110, § 15.

City council

may provide for

collection of taxes.

are by law required or authorized to assess and grant money, and also for all purposes, for which county taxes may be levied and assessed, so long as the town of Chelsea Same rules to be shall continue not to be liable to taxation therefor; provided, relation to town however, that in the assessment and apportionment of all such taxes upon the polls and estates of all persons liable to contribute thereto, the same rules and regulations shall be observed, as are now established by the laws of this commonwealth, or may be hereafter enacted, relative to the assessment and apportionment of town taxes. The said city council shall assessment and also have power to provide for the assessment and collection of such taxes, and to make appropriations of all public moneys, and provide for the disbursement thereof, and take suitable measures to ensure a just and prompt account thereof; and for these purposes, may either elect such asprovide for same. sessors, and assistant assessors, as may be needful, or provide for the appointment or election of the same, or any of them, by the mayor and aldermen, or by the citizens, as in their judgment may be most conducive to the public good, and may also require of all persons entrusted with the collection, custody or disbursement of public moneys, such bonds, with such conditions and such sureties, as the case may in their judgments require.

May elect as

sessors, &c., or

May require bonds.

County and city taxes, how assessed.

R. S. 7, § 26.

City treasurer
shall be collector
of taxes.
1802, 7, § 3.

(See ante, pp. 2,
13, § 1, xx.)

2. In the city of Boston, all taxes, assessed for city or county purposes, may be assessed separately, as county taxes, and as city taxes, or under the denomination of city taxes only, as the city council shall from time to time direct.

3. By virtue of the act of 1802, chapter 7, section three, as modified by the first and thirteenth sections of the 1821, 110, 1, 13. city charter, the treasurer of the city of Boston shall be the collector of taxes in the said city, and is empowered to substitute and appoint under him such and so many deputies or assistants as the service may be found to require, who shall give bonds for the faithful discharge of their duty, in such sums, and with such sureties, as the mayor and aldermen shall think proper; and the said collector, and his deputy or deputies, shall have the same powers as are in

vested by law in collectors of taxes chosen by other towns in this commonwealth.

may collect taxes outstanding when he was

chosen.

1803, 15, § 1.

1821, 110, 61, 13. (See ante, pp. 2,

4. By virtue of the act of 1803, chapter 15, as modi- Treasurer, &c., fied by the city charter, the treasurer, his deputy or deputies, is empowered to collect all such taxes as may be outstanding and uncollected, at the time of his being chosen to the office of treasurer; such treasurer and his deputies first 13, giving bonds for the faithful discharge of their duty, in such sums and with such sureties as the mayor and aldermen shall think proper.

1, xx.)

issue his war

the rates, to his

deputies.

1803, 15, § 2. 1821, 110, 1.

5. The said treasurer may issue his warrant to his de- Treasurer may puty or deputies, for the collecting and gathering in such rant for part of part of the rates or assessments as, in his discretion, he shall think proper to commit to such deputy or deputies; which warrant shall be in the same tenor with the warrant prescribed to be issued by the selectmen or assessors, for the collecting and gathering in of the state rates or assessments, mutatis mutandis.

training for

be exercised.

6. By virtue of the act of 1807, chapter 134, as modi- Power of disfied by the city charter, the treasurer and collector is au- taxes, how to thorized to issue his warrant to the sheriff of the county of 1807, 134, $1. Suffolk, his deputy, or to any constable of the city of Bos- 1821, 110, § 1. ton, directing them to distrain the persons or property of any person or persons, who may be delinquent in the payment of taxes, after the time has expired, that is or may be fixed for payment, by any vote of said town. Which warrants shall be of the same tenor with the warrant prescribed to be issued by selectmen or assessors for the collecting or gathering in of the state rates or assessments, mutatis mutandis. And the said officers shall make a return of their warrants, with their doings thereon, to the said treasurer and collector, within thirty days from the date thereof: provided, however, That nothing in the said act shall prevent the said treasurer and collector, whenever there may be a probability of losing a tax, from distraining the person

1 By the act of 1821, c. 110, § 15, (City Charter) all the powers by law then vested in the town of Boston, or in the inhabitants thereof, as a municipal corporation, were vested in the mayor and aldermen and common council. See p. 14, § XXIV, ante.

Same subject. 1807, 134, § 2.

or property of any individual, before the expiration of the time fixed by the votes of said town. 1

7. By the same act it was made the duty of the said officers, to execute all warrants they may receive from said treasurer and collector, pursue the same process in distraining the persons or property of delinquents, as collectors of taxes were then authorized by law to do and perform; and for collecting the sum of money due on said warrant, receive the fees that were then allowed by law for levying executions in personal actions: provided, however, before the said officers shall serve any warrant, they shall deliver to the delinquent, or leave at his or her usual place of abode, a summons from said treasurer and collector, stating the amount due; and that unless the same is paid within ten days from the time of leaving said summons into the city treasury, with twenty cents for said summons, his or her property will be distrained according to law. 2

Assessors to be
chosen.
Oct. 24, 1850.

ORDINANCE OF THE CITY.3

SECT. 1. There shall be chosen annually, in the month of March, by concurrent vote of the two branches of the city council, seven assessors of the public taxes; four of whom shall be voted for upon one ballot, and shall devote

1 See note (1) on the preceding page.

2 An act passed Feb. 4, 1764, (3 Special Laws, Appendix, p. 19,) and made perpetual March 7, 1797, (1796, c. 69,) seems to be no longer applicable, its provisions being superseded by the Revised Statutes, c. 8, §§ 14, 15. For general laws respecting taxes, see R. S. c. 7, 8, 9, 15; act of amendment, § 1; stat. 1837, c. 86, 176; 1839, c. 111, 139; 1841, c. 127; 1842, c. 34; 1843, c. 21, 85, 87, 98; 1844, c. 36, 90, 145, 147, 165; 1845, c. 190; 1846, c. 195; 1847, c. 226; 1848, c. 166, 235; 1849, c. 149, 213; 1850, c. 57, 79, 98, 218, 267, 276, 308.

3 An ordinance concerning the assessment and collection of taxes, passed October 24, 1850.

their whole time to the service of the city, and shall receive such compensation as the city council may determine; and the remaining three shall be voted for on one ballot, and shall receive for their services four dollars per day each, while going through the wards, taking a list of the ratable polls, and estimating the value of real and personal estates; and three dollars per day in full for their services while Their duties, engaged in other duties of their office. All the said asses- tion. sors shall serve during the year, and until others are chosen and qualified in their stead.

and compensa

nominate as

Ibid.

SECT. 2. In the month of February annually, a com- Committee to mittee of the common council, consisting of one member sessors. from each ward, shall be appointed, whose duty it shall be to nominate assistant assessors, from the several wards, selecting, as nearly as may be, a just representation from the various callings of the persons to be taxed.

sors to be chosen.

SECT. 3. In the month of March annually, there shall Assistant assesbe chosen, by concurrent vote of the two branches of the Ibid." city council, twenty-four assistant assessors, two from each ward, who shall serve during the year, and until others are chosen and qualified in their stead; and they shall receive compensation. such compensation, in full for all their services, as the city council may determine.

may be removed.

SECT. 4. Each of the officers mentioned in the preced- Assessors, &c., ing sections shall be removable at any time by the city Ibid." council; and in case of any vacancy, by death, resignation, Vacancies to be removal, or otherwise, it shall be filled in the manner before provided.

filled.

assessors.

SECT. 5. The assessors shall meet as soon as practica- Organization of ble after their election, and organize themselves into a Ibid. board, by the choice of a chairman and secretary, which secretary shall also be the secretary of the board provided for in the next section.

assessors and

sors.

SECT. 6. The assessors and assistant assessors shall Organization of meet, as soon as practicable after their election, and organ- assistant assesize themselves into a board, by the choice of a chairman; Ibid. and a majority of the board shall constitute a quorum for the transaction of business. But nothing in this, or the preceding section, shall be construed to restrain the city

« PreviousContinue »