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TAXATION AND REVENUE SYSTEMS—MASSACHUSETTS.
in any year, divide any ward into convenient assess
ment districts. The assessors may include state,
county, and town taxes, or any two of them, in the
same assessment.
In Boston all taxes assessed for county or state
purposes may be assessed separately as county taxes,
or under the name of city taxes only, as the city
council directs.
Power is given to divisions of towns and cities to
establish fire districts with power to levy taxes to
pay for expenses of fire protection and for street
lighting. The taxes are levied and assessed upon the
valuation of property within the district in the same
manner as described under “State Revenues.”
Cities and towns are reimbursed for loss of taxes on
land used for public institutions which are subject to
the supervision of the state board of insanity, charity,
or prison commissioners, except county jails, houses
of correction, and training schools. The value of
such property is determined by the tax commis
sioner for the purpose of computing the tax allowance
by the state to the municipality.
2. Rate—
The city taxes assessed on property exclusive of
the sums required by law to be raised on account of
the city debt in any one year are limited to $12 on
every $1,000 of the assessors’ valuation of the taxable
property for the preceding year, said valuation being
first reduced by the abatements allowed previous to
the 31st day of December. If the city council so
determines cities which contain less than 100,000
inhabitants may use the average assessed valuation
for the preceding three years instead of the valuation
of the preceding year. In the city of Boston and in
all cities containing 100,000 inhabitants or more the
average valuation must be used.
In the city of Boston the limit of the levy is $10.50
instead of $12, as for other cities.
3. Collection—-
The general provisions for the collection of city
taxes are the same as for the collection of state and
county taxes.
B. POLL TAXES.
See poll taxes under State Revenue.
C AND D. INHERITANCE AND CORPORATION TAXES.
There are no municipal inheritance or corporation
taxes.
E. BUSINESS TAXES, LICENSES, AND FEES.
Liquor licenses, annual—First class, liquors of all kinds, to be
drunk on premises, minimum, $1,000; second class, malt liquors,
cider, and light wines, to be drunk on premises, minimum, $250;
third class, malt liquors and cider, to be drunk on premises, mini
mum, $250; fourth class, liquors of any kind, not to be drunk on
premises, minimum, $300; fifth class, malt liquors, cider, light
wines, not to be drunk on premises, minimum, $150; sixth class,
retail druggists, $1; seventh class, dealers in paints and chemicals,
$1; club house, from $50 to $500. Of these, the cities and towns
receive three-fourths.
Other licenses, annual—Auctioneers, not less than $2; billiard
saloons, not less than $2; bowling alleys, not less than $2; carriages,
$1; dogs, for breeding, five in number, $25, over five, $50; males
and spayed females, $2; females, $5; peddlers, towns of 1,000
inhabitants, $3; 1,000 to 2,000, $6; 2,000 to 3,000, $8; 3,000 to 4,000,
$10; cities and other towns, $10, plus $1 for every 1,000 inhabitants
over 4,000, limit, $25; a licensee residing where he pays taxes on
stock in trade, etc., pays only the excess of the license fee over the
tax; horse killing establishments, not to exceed $1; intelligence
offices, not less than $2; junk dealers, not less than $2; milk dealers,
50 cents; oyster digging, $2.50; pawnbrokers, $50; plumbers—
master, $2; journeymen, 50 cents; private detectives, $10; slaugh
terhouses, not to exceed $1; steamboats, not less than $1; skating
rinks and picnic groves, not less than $2; surveyor of lumber, not
more than $1; lunch wagons, not less than $50; storage of explosives,
$2.50.
G. WATERING RATES.
This tax is treated as a part of the general property tax, in which
its returns are merged. In form it suggests a special assessment,
but it differs therefrom in that it is regularly recurrent each year and
is not for any permanent improvement. It differs from the general
property tax in that it is levied on part of the property only and
assessed upon each linear foot of frontage instead of upon valuation.
In some cities and towns the same services are charged to the general
property tax. It is levied and collected by the same officers as the
general property tax.
A city may determine that the streets, or certain streets, or por
tions of streets shall be watered, in whole or in part, at the expense
of the abutters. In such event the expense for a municipal year,
the proportion thereof to be borne by abutters, and the rate to be
assessed upon each linear foot of frontage upon such streets or por
tions of such streets is estimated and determined by the board of
aldermen, and assessed upon the estates abutting on such streets in
proportion to the number of linear feet of each estate on the watered
street. The amount on each estate is determined by the board, or,
if the board so determines, by the board of public works, the board
of street commissioners, superintendent of streets, or other officer,
who certifies the same to the assessors.
This tax is included in the annual tax bill of such estates and col
lected as other taxes on the same estates.
School Revenues.
The sum of $100,000 is to be paid annually from the
treasury of the commonwealth into the school fund
until the principal amounts to $5,000,000. The
income is apportioned among the towns, to be applied
by the school committees to the public schools.
Towns are required, under penalty of forfeitures, to
raise by taxation money necessary for the support of
public schools, which shall go to the school committees
of the town.
LEGISLATION AFFECTING REVENUE LAWS: 1913.
Mortgages upon buildings or other things, which, with the land
upon which they are erected or affixed, are taxable as real estate,
are deemed for purposes of taxation, to be mortgages on real estate.
Aviators must register and pay a license fee of $5, renewable
annually without further charge.
