TAXATION AND REVENUE SYSTEMS—MASSACHUSETTS. 
109 
county commissioners, to encourage certain industries, 
may exempt certain property from county taxation. 
The valuation of the rolling stock of railroads is to be divided by 
the state tax commissioner among the counties (and the city of Bal 
timore) in proportion to the mileage of railroads located therein. 
The real estate is assessed like that of individuals. Shares of stock 
in railroad companies are not taxed. 
2. Rate— 
The tax is levied by the county commissioners 
according to the special provisions for each county. 
The board of county commissioners may levy not to exceed 5 cents 
on $100 valuation for free public libraries in the county. 
3. Collection— 
The method of collection is the same as that for state 
taxes. 
B, C, AND D. POLL, INHERITANCE, AND CORPORATION 
TAXES. 
There are no county poll, inheritance, or special 
corporation taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
County licenses are provided for in the Code of Pub 
lic Local Laws for each separate county, but on 
account of their diversity have not been compiled. 
Each person employed on a boat engaged in catching oysters with 
rakes or tongs for sale is required to pay a license fee of $3.50. The 
license is issued by the clerk of the circuit court in each county. 
Two-thirds of the license money is turned over to the school com 
missioners for the use of the public schools of the county and one- 
third goes to the comptroller of the treasury to be credited to the 
oyster fund. 
License for oyster boat.—Boats used for catching oysters, $2.85 for 
every gross ton boat shall measure, payable to the comptroller. 
When license is issued by the county clerk of the circuit court for 
the county, license is $2.85 per gross ton, except for boats less than 
5 tons gross measurement, when license shall be $8 per boat. An 
additional charge is made of 50 cents per laborer employed on the 
boat for a period of three months. One-third of the revenue goes 
to the state and two-thirds to the county. 
Special tax on mortgages.—In four counties all mortgagees hold 
ing mortgages on real estate and recorded are required annually to 
pay a tax of 8 per cent upon the gross amount of interest covenanted 
to be paid by the mortgagor. In the remaining counties and Bal 
timore city the mortgage tax has been repealed. 
MASSACI 
The general property tax is used in Massachusetts 
for both state and local purposes. It is the main 
dependence of the local governments, but the state 
government draws very heavily upon other sources as 
well. Peculiar features of the system are the listing of 
polls along with property and of certain incomes as if 
property, and the apportioning of county and state 
1 This compilation is derived mainly from the following sources: 
Revised Laws, with supplement of 1908. 
Session Laws, to 1913. 
Laws relating to taxation, 1912, compiled by the state tax com 
missioner. 
Dogs, unless taxed by municipal ordinance, not less than $1 for 
males and $2 for females—one male free to each householder— 
except in Talbot and Harford Counties, where rate is $1 male or 
female. (Net revenue accredited to school fund of the respective 
counties.) 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
All municipal taxes are levied upon the property as 
assessed for state and county taxes, in conformity with 
the general laws relating to revenue and taxes and 
with the public local laws applicable to the several 
counties and cities. Railroad property is subject to 
municipal taxation. 
2. Rate— 
The rate is determined by the mayor and city coun 
cil under the local laws. 
3. Collection—> 
The method of collection is the same as that for 
county taxes. 
B, C, AND D. POLL, INHERITANCE, AND CORPORATION 
TAXES. 
There are no municipal poll, inheritance, or special 
corporation taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Municipal liquor licenses and licenses on hawkers and peddlers 
and other lines of business are governed by local laws applicable to 
the several counties and municipalities. Oyster measurer in 
Baltimore pays a license fee of $5 per annum. (See Code of Public 
Local Laws, 1888, and Appendix in Code of Public General Laws, 
1904.) 
School Revenues. 
For the support of free public schools a state tax of 
16J cents on each $100 of taxable property was levied 
in 1912 and the proceeds distributed to the several 
counties according to their school population. The 
county commissioners are authorized to levy an addi 
tional tax sufficient to maintain the free public schools 
of the county. 
The income from the state school fund (of 1839) and 
the revenues from the dog taxes and from certain fines 
and licenses also go to the support of schools. 
USETTS. 1 
taxes on both thereof, as well as on real and personal 
property among the towns and cities. The assess 
ment of real and personal property, including in 
comes, and of polls and the general administration 
of this tax are mainly matters of local administration. 
The state levies, through the agencies of the towns and 
cities, a so-called direct state tax (usually expressed in 
round numbers—in 1911 it was $5,500,000; in 1912, 
$6,250,000), apportioned among them on the basis of 
the local valuations and enumerations of polls roughly 
equalized.