Town Report on Lincoln 1891-1898, Part 25

Author: Lincoln (Mass.)
Publication date: 1891
Publisher: Lincoln (Mass.)
Number of Pages: 734


USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1891-1898 > Part 25


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J. L. Chapin & Son, telephone and chloride of lime, . 25


83 05


$102 07


Appropriation brought down, . .


100 00


Expended above appropriation, . .


$2 07


Street Lamps.


RECEIPT.


Town Appropriation,


$150 00


PAYMENTS.


Globe Gas Light Co., naphtha, etc., . ·


$45 02


T. Wilber Smith, lighting lamps 250 nights, 62 50


" carting and express, ·


7 46


$114 98


Unexpended balance,


$35 02


.


43


Ventilating and Heating Center School-house.


RECEIPT.


Town Appropriation (not assessed), $875 00


PAYMENTS.


Albert Washburn, labor and materials, $155 63


P. McWalter, mason work and expense, .


155 65


George F. Newton, architect, 70 00 ·


Walker & Pratt Mfg. Co , furnace, etc.,


331 80


$713 08


Unexpended balance of appropriation,


$161 92


Ventilating Town Hall.


RECEIPTS.


Town Appropriation (not assessed), . · $75 00


Town Appropriation, for Town Hall or


Bemis Hall, . 200 00


$275 00


PAYMENTS.


S. C. Macdonald, labor and stock,


$28 38


Smith & Anthony, two Globe ventilators, 36 00


George F. Newton, cord, 65


$65 03


Unexpended balance of appropriation,


.


$209 97


Hydrant Service.


RECEIPT.


Town Appropriation, 39 hydrants at $5,


$195 00


PAYMENT.


Lincoln Water Works, hydrant service, · $195 00


44


Interest Account.


RECEIPTS.


Town Appropriation,


$500 00


Interest on Water Bonds from Water Com-


missioners,


760 00


$1,260 00


PAYMENTS.


Interest on Water Bonds, .


$760 00


Interest on temporary loans,


712 68


$1,472 68


Receipts brought down, .


1,260 00


Expended above receipts, .


$212 68


·


.


Water Works Extension.


PAYMENTS.


F. A. Snow, balance contract, east part, . $277 84


Tower road, 495 91


$773 75


Flint Extension.


RECEIPT. Town Appropriation (not assessed),


$800 00


PAYMENTS.


Walworth Mfg. Co., pipe, .


$434 61


Z. G. Smith, teaming pipe,


15 00


Chapman Valve Mfg. Co., supplies, .


39 99


John F. Farrar, laying pipe, etc.,


388 20


Appropriation brought down, .


800 00


Expended above appropriation, .


.


$77 80 ·


.


·


.


.


$877 80


45


Temporary Loans.


Middlesex Institution for Savings, note


dated March 15, 1895, for 2 years, $10,000 00 Middlesex institution for Savings, note dated Dec. 3, 1895, 2,000 00


Commonwealth Bank, note dated March 11, 1896, 2,000 00


Middlesex Institution for Savings, note dated April 14, 1896, 5,000 00 Commonwealth Bank, note dated June 6, 1896, 5,000 00


Middlesex Institution for Savings, note due Jan. 11, 1897, 5,000 00


$29,000 00


Town Appropriation for payment of loans,


1,000 00


$30,000 00


PAYMENTS ON TEMPORARY LOANS HAVE BEEN MADE AS FOLLOWS :


Middlesex Institution for Savings, note


dated Dec. 3, 1895, . $2,000 00


Commonwealth Bank, note, Mar. 11, 1896, 2,000 00


Middlesex Institution for Savings, note dated April 14, 1896, 5,000 00


Commonwealth Bank, note, June 6, 1896,


5,000 00


Middlesex Institution for Savings, part payment of note for $5,000, due Jan. 11, 1897, ·


3,000 00


$17,000 00


$13,000 00


Less Town Appropriation for payment of loans,


1,000 00


Temporary Loans unpaid,


. $12,000 00


46


Statement of Town Debt.


Eighteen Water Bonds of $1,000 each,


$1,000 due annually for 18 years, at 4 per cent. interest, . $18,000 00


Middlesex Institution for Savings, note dated March 15, 1895, for 2 years, 10,000 00 Middlesex Institution for Savings, balance of note due Jan. 11, 1897, 2,000 00


$30,000 00


Counsel Fees.


RECEIPT.


Town Appropriation, . $1,200 00


PAYMENTS.


Edmond H. Bennett, written opinion con- cerning the rights of Lincoln in Sandy Pond, etc., . $50 00 · Smith & Ludden, services in regard to al- terations, changes of grade and dis- continuance of roads in vicinity of Cambridge Water Basin, and appear- ance at different times before the Legislature, etc., · 300 00


Charles Mills, services as expert engineer in consultation with E. I. Smith, work on plan, examining records, at hearings of County Commissioners, etc.


Smith & Ludden, services in regard to tak- ing land around Sandy Pond, draft- ing articles for and attendance at Town Meetings, etc., 75 00


90 00


$515 00


Unexpended balance, .


$685 00


47 Miscellaneous Expenses, Etc.


RECEIPT.


Town Appropriation, . . $2,000 00


PAYMENTS.


Frank M. Dempsey, services as Constable, . $4 00


D. W. Dougherty,


2 00


L. E. Brooks, 66


118 50 .


John F. Farrar,


15 00


Edward Bannon, 66 66


·


6 00


Charles S. Smith, inspection of animals, one year to May, 1896, . · 150 00 ·


Charles S. Smith, services as Assessor, 1895,


150 00


expenses to Stonington, " . 7 00


express, postage, etc., ". 3 00


Georgie H. Weston, clerical work for As- sessors,


20 00


George M. Baker, services as Assessor, 1895, 15 00


Henry J. Jennison, services as expert on Real Estate values in DeCordova tax case,


brought before the County Commissioners, 25 00 M. R. Warren, Assessors' book, 19834, 5 00


Charles S. Wheeler, Collector, abatement of 26 poll taxes, 52 00


Charles S. Wheeler, Collector, abatement of real estate taxes,


91 80


North Acton Granite Works, 60 bound stones,


15 00


teaming, . .


9 00


Z. G. Smith, distributing bound stones around Sandy Pond, .


14 50


L. W. Weston, labor setting bound stones, etc. 13 00


Lincoln Water Works, water service, .


143 00


William Barrett, Agent, insurance on School House and Town House, . 111 75 ·


Free Press Job Print, 700 tax bills, 2 50


W. H. Sherman, removing ashes and rubbish, 1 50


James T. Laird, sharpening lawn mower twice and two bolts, . 1 00


Amount carried forward, .


$975 55


·


48


Amount brought forward, .


Cook Brothers, coal for Town House, . 86 57


John R. Hartwell, teaming coal, . 13 20


Thomas L. Giles, services as ballot clerk, Nov. 3, 4 00


Wm. L. G. Peirce, services as ballot clerk, .


4 00


Fitchburg R. R., freight on coal, .


35 68


Albert Washburn, door hinge, 2 75


Thomas Groom & Co., order book, 8 50


6 tax coll. cash book, . 1 50


Samuel Hartwell, carrying state paupers to


Tewksbury,


5 00


care of same, .


3 00


66


journey to Boston and ex- pense, ·


3 00


cash for sundries, 2 30


Ellen L. Campbell, land taken for new road,


5 00


N. F Cousins, work at Town Hall, .


1 00


M. M. Welch, cleaning hose and carriage, ·


2 00


raising and cleaning water- trough,


1 25


George E. Crosby & Co., 400 Town Reports, 66


98 00


100 copies Voting lists, .


10 00


66 66 Warrants_(4 lots),


10 00


Charles Lunt, watching two fires, etc., . .


Patrick Craven,


work at fire, 1 80


3 00


Edward Ryan, ..


3 80


John J. Malone, 66 .6


3 00


Kidder Brothers, men,


. .


.


7 00


Michael Murphy, .. 66


5 40


Samuel Farrar, watching after fire, .


2 00


Eugene Jose, 16 6 6


.


2 00


Lorenzo E. Brooks,


2 00


Clarence A. Brooks, 6 .


2 00


Hugh Mckinnon,


.6


2 00


Wm. Fitzgerald,


4 00


Charles S. Wheeler, collecting Taxes for 1895, at 1} per cent.,


319 73 659 48


Amount carried forward, .


. $1,635 03


·


.


.


.


$975 55


5 00


John Ryan,


49


Amount brought forward, . ·


$1,635 03


Samuel Hartwell, services as Selectman,


100 00


Overseer of Poor 25 00


. . Registrar, .


10 00


66 postage, stationery and ex- penses, 5 20


Kidder Brothers, repairing walk at Town Hall, 3 50


Charles S. Wheeler, postage, stationery, etc.,


8 50


Wm. L G. Peirce, services and expenses as Auditor, ·


12 00


John F. Farrar, services as Selectman, ·


60 00


66 66 Overseer of Poor, 25 00


Registrar, . 10 00


State Road Com-


mittee, 25 00


Charles S. Wheeler, services as Selectman. 60 00


Overseer of Poor, 25 00


.6


66 Registrar, . 10 00


66


. 6 Treasurer, 1896, 125 00


Lorenzo E. Brooks, services as Committee on State Road,


35 00


Samuel H. Pierce, services as Committee on State Road, 30 00


Charles S. Wheeler, collecting judgment of


court in the Burnham tax matter, . 9,469 86


George L. Chapin, care of Town House, 125 00


James L. Chapin, services as Town Clerk, 63 05


66 66 Registrar, ·


15 00


cash for sundries, 5 75


15 28


James L. Chapin & Son, sundries,


Edward R. Farrar, services as School Com- mittee,


20 00


Charles S. Smith, services as Assessor, 1896, 150 00


Inspector of An- imals, etc., for


1896, ·


75 00


6.


Forest Fire War-


den, 5 00


66


stationery and postage, 2 00 10,515 14


Amount carried forward, .


$12,150 17


50


Amount brought forward, . $12,150 17


Herbert E. Barnes, returning deaths, 5 75


66 fighting forest fire, . 4 60


George Flint, services, etc., as School Com- mittee, .


30 00


40 35


$12,190 52


Receipt brought down,


2,000 00


Payments, etc., above receipts,


. $10,190 52


Recapitulation.


SELECTMEN'S ORDERS FROM FEB. 1, 1896, TO FEB. 1, 1897.


For Schools, . . .


. $5,425 61


School Superintendent, ·


.


. 350 04


Library, ·


749 09


Cemeteries,


Temporary Loans,


. 17,000 00


Interest, .


1,472 68 ·


Support of Poor,


712 86


Military Aid,


96 00


Highways and Bridges,


3,834 07


Village Improvement.


24 75


Street Lamps, .


.


114 98


Decoration Day,


25 00


Miscellaneous expenses, etc., . 12,190 52


Extension of Water Works,


1,651 55 .


Payment of Water Bond, due Dec. 1, 1896, 1,000 00 ·


State Road,


6,742 03


Public Improvement, 79 20 .


250 00


Ventilating and Heating Center School House, . 713 08


Ventilation of Town and Bemis Halls, 65 03


Hydrants, .


195 00


Counsel Fees, etc.,


515 00


Board of Health,


. .


102 07


- $53,448 56


.


140 00 .


·


.


.


.


Monument to James H. Farrar,


.


51


The Selectmen present the following names of qualified men from which to supply jurors for the ensuing year :


George H. Hoar,


Herbert J. Harrington,


Charles S. Smith,


Charles E. Nelson,


Clarence A. Brooks,


George L. Chapin,


Charles P. Farnsworth,


James B. Wheeler,


Zenas G. Smith,


Louis H. Whiting


James T. Calkins,


Edwin B. Rice,


John F. Farrar,


Ephraim B. Flint,


Albert A. Cook,


Wm. S. Briggs,


John R. Hartwell.


SAMUEL HARTWELL, Selectmen JOHN F. FARRAR, of Lincoln.


CHARLES S. WHEELER,


LINCOLN, Feb. 9, 1897.


52


Report of the Committee on Claims.


The Committee on Claims of the town of Lincoln, appointed at the last annual town meeting, present the following report :


Under the vote of the town the committee was instructed and authorized to consider all disputed claims and demands of what- ever kind which shall be presented to the town, and to compromise or defend the same before any tribunal ; to bring in the name of the town such suits at law or equity, or institute such other pro- ceedings before any tribunal, as may in their judgment be necessary and proper to protect the interests and property of the town, and to compromise any such suit or other proceeding ; to take neces- sary and proper measures for the collection and preservation of evidence relating to any controversy in which the town is or may be a party ; to represent the town before the Legislature of the Commonwealth in matters affecting the interests of town; to employ counsel to appear in the name and behalf of the town for any of the aforesaid objects ; to have charge of the expenditure of any appropriation made for such objects unless otherwise specifically provided for ; and in all matters so far as practicable, to act in connection with the particular board or committee affected thereby.


The committee would report that they have attended to the duties specified in the foregoing vote, and have taken action in the following suits and controversies which were specifically referred to them.


(1) "All suits and petitions in regard to the abatement of taxes and the recovery of taxes paid under protest."


1. Israel. G. Whitney et al., trustees, v. the Town of Lincoln.


This suit involved the question of the residence of Mr. W. A. Burnham in the town of Lincoln in the year 1894, and was an action of contract to recover back a tax assessed upon the trustees of the Burnham estate by the assessors of Lincoln for the year 1894, which tax was paid under protest. The action was brought in the Superior Court of Middlesex County by writ dated Jan. 29, 1895, and the damages claimed were $12,000.


53


The committee has, under advice of counsel, compromised this suit, and judgment has been entered therefor for the plaintiff for the sum of $3419 15, which judgment has been satisfied.


2. William A. Burnham v. the Town of Lincoln.


This was an action of contract to recover back poll and personal taxes assessed upon William A. Burnham by the assessors of Lincoln in the years 1894 and 1895, which taxes were paid under protest. The action was begun in the Superior Court of Middle- sex County by writ dated Jan. 14, 1896, and the damages claimed were $150.00


This suit involved the same issue as the foregoing, which was the domicile of Mr. Burnham in 1894 and 1895, and has been compromised by the entry of a judgment for the plaintiff for $16.50 without costs, which judgment has been satisfied.


3. Charles S. Wheeler, collector, v. Israel G. Whitney et al., trustees.


This was an action brought by the collector of the town against the trustees of the Burnham estate to collect a tax assessed upon the trustees by the assessors of Lincoln in the year 1895. The same question of domicile was involved in this suit as in the fore- going cases, and under the advice of counsel the committee has compromised it by the entry of a judgment in favor of the collector for the sum of $4043.66, which judgment has been paid to the town by the trustees.


4. Charles S. Wheeler, collector, v. Israel G. Whitney et al., trustees.


This suit was the same as the preceding except that it was brought by the collector for a tax assessed in 1896. Like the other suit it has been compromised by the committee by the entry of a judgment in favor of the collector for the sum of $4000.00, which has since been paid to the town by the trustees.


5. The Town of Lincoln v. The County Commissioners of Mid- dlesex.


This is a petition now pending in the Supreme Judicial Court brought by the town to quash the proceedings of the County Com- missioners in abating a personal property tax assessed by the assessors of Lincoln in 1894 upon the Thomas Dana estate, of which Julian De Cordova is the surviving trustee. The assessors imposed a tax for that year upon personal property belonging to the estate amounting to $150,000, but upon petition of the trustee


54


to the county commissioners, the amount of taxable property was reduced by them to $34,447.00 ; whereupon Feb.11, 1896, the town brought its petition in the Supreme Judicial Court, as above mentioned, to quash the proceedings of the commissioners.


In regard to this case the committee has not yet succeeded in reaching a satisfactory basis of adjustment. It is, however, not without hopes of accomplishing this result at a not remote period.


6, Mary E. D. de Cordova v. the Town of Lincoln.


This was a petition to the County Commissioners of Middlesex by Mary E. D. de Cordova for further abatement of a tax which had been assessed in the year 1895 upon real estate in Lin- coln standing in her name ; although the assessors of Lincoln bad already granted her an abatement from $30,000, the original assessment, to $25,000. The County Commissioners abated the tax to $18,000.


7. Mary E. D. de Cordova v. The Town of Lincoln.


This was a proceeding of the same nature as the foregoing peti- tion to procure an abatement of a tax assessed upon real estate in 1896. In view of the previous action of the County Commission- ers, the Committee did not deem it best to make any contest and the tax was reduced from $20,000, the amount fixed by the asses- sors, to $18,000.


(2). " The suit of Francis Smith v. The Town of Lincoln."


In this suit the plaintiff seeks by a writ dated Jan. 18, 1896, to eject the town from the possession of the " engine house lot," so called, upon the ground that the town has never acquired a legal title to the premises. This suit is still pending in the Superior Court of Middlesex County.


The land upon which the engine house stands was taken by the Water Commissioners of Lincoln, March 13, 1876, for water pur- poses, and by direction of the Committee the counsel of the town has entered an appearance in court and will contest the case when it comes up for trial.


(3). " All suits, petitions and controversies relating to the alteration, changing of grade, or locating anew of roads by the city of Cambridge to accommodate a new reservoir in the east part of the town."


The general nature of this litigation has been set forth in previ- ous town reports, and it suffices here to say that the main contro- versy has been upon the question whether the city of Cambridge


55


shall re-construct the old road, which is about two miles long, lying upon the westerly side of the land taken by the city for a water basin, and keep such road in repair for five years. The road was laid out by the County Commissioners at the expense of the city of Cambridge by an order made by them in September, 1895, from which order the city appealed to the Supreme Judicial Court. The case was argued in that court last September by counsel in behalf of the town, and the order of the County Com- missioners has since been sustained by the opinion of the court. The town has been wholly successful in this affair, and it seems that nothing remains for the city of Cambridge to do but to re- construct the road and to keep it in repair in pursuance of the order of the County Commissioners.


(4). "All suits and controversies pending or which may arise during the ensuing year between Lincoln and Concord in regard to the right of the said towns respectively in and to the waters of Sandy Pond."


At a town meeting in January, 1896, the town of Concord authorized its water commissioners to institute proceedings against the town of Lincoln to recover a portion of the damages which were paid by Concord to private persons at the time Concord ori- ginally took the waters of Sandy Pond in 1874 ; to institute pro- ceedings to decide the rights of the towns respectively in the pond ; or to compromise any of the matters in controversy between the two towns. During the year the water commissioners of Concord . made a demand upon the water commissioners of Lincoln for the payment of a portion of the damages mentioned above, which demand was referred by the Lincoln water commissioners to this committee. After full consideration of the legal rights of the town, the committee advised the water board to decline to make any payment whatever to Concord on account of its claim.


The committee has also taken necessary and proper steps to protect the rights of the town in any litigation which may here- after take place in regard to the title of the town in the waters of Sandy Pond.


(5) " All suits and controversies pending or which may arise during the ensuing year in regard to any taking or acquirement of land for raising, flowing, holding, diverting, conducting, purifying or preserving the waters of Sandy Pond."


56


1. Charles S. Smith v. The Town of Lincoln.


This is a petition for assessment of damages occasioned by the taking by the town on March 10, 1896, of certain land upon the shores of Sandy Pond for water purposes under the provisions of Chapter 188 of the Acts of 1872. The order of notice thereon is returnable to the Superior Court of Middlesex County, March 1, 1897. No proposition for the settlement of this case has been made to the committee.


2. Francis Smith v. The Town of Lincoln.


This is a petition in the same court and returnable on the same date and for the same purpose as the foregoing petition, and grows out of the same taking of land. No proposition of compromise has as yet been made by either party.


By vote of the town the committee was requested to draft a code of By-Laws. The committee has attended to this duty and will report at the town meeting a set of By-Laws, the adoption of which it recommends.


Finally, the committee recommends that, as several matters referred to them have not yet been fully adjusted, although they are now in the process of adjustment, the committee be continued for another year with the same powers as during the year just now ended.


Respectfully submitted,


CHARLES F. ADAMS, Committee WILLIAM S. BRIGGS. on


CHARLES S. WHEELER, Claims.


57


ASSESSORS' REPORT.


VALUATION MAY 1, 1896.


Personal Estate, .


. $1,336,743 00


Real Estate,


791,711 00


$2,128,454,00


Additions to Real Estate,


5,500 00


$2,133,954 00


TAXES.


State Tax, .


·


$1,610 00


County Tax,


2,309 46


Town Grants, ·


17,220 00


Overlayings,


791 08


$21,930 54


Sudbury River Tax,


18 22


$21,948 76


Additional Tax on Real Estate,


55 00


$22,003 76


Abatements, Real Estate,


2 88


$22,000 88


Additional polls, 4,


8 00


Total net Assessment,


$22,008 88


Number of polls, . . 323


Additional,


4


.


327 at $2, . $654 00


Rate of taxation, $10 per $1,000.


.


.


.


.


.


·


.


.


.


.


.


·


.


.


.


.


.


.


.


58


ASSETS.


LIABILITIES.


School-Houses, . . $17,000 00


Water Bonds, . $18,000 00


Pub. Lib. and Books, 33,000 00


Other Public Buildings, 25,000 00


Cemeteries. 5,000 00 ·


Water Works,


70,000 00


Fire Apparatus,


1,000 00


Trust Funds, . 36,818 17


$187,818 17


Assets above Liabilities, $169,818.17.


EXEMPTED PROPERTY.


Library and Books,


$33,000 00


Religious Societies,


34,000 00


South Hall Corporation,


900 00


·


.


.


.


.


.


.


$67,900 00


59


A table showing the Valuation, Tax, Tax Rate, etc., since the year 1860 :


Year


No. Polls


Value Persona


Estate


Value Real Estate


Amount of Tax


Rate per $1,000


No. Houses


No. acres Land


1861


203


$ 159,233


$385,660


$4,069 53


$6 66


125


8842


1862


205


149,695


392,445


5,137 14


8 46


128


8842


1863


199


185,756


394,215


6,798 41


10 80


128


8842


1864


204


98,117


397.041


8,277 74


15 54


130


8842


1865


200


162,680


399,481


9,359 68


15 54


129


8844


1866


198


185,855


398,865


6,725 99


10 44


129


8844


1867


202


196,149


398,930


7,633 99


11 80


131


8844


1868


203


199,915


401,601


5,120 73


7 50


132


8844


1869


206


210,479


403,147


6,876 63


10 20


135


8842


1870


213


227,931


411,631


11,545 62


17 00


136


8844


1871


239


237,627


421,455


10,612 80


15 00


138


8844


1872


231


380,860


531,425


10,740 85


10 90


139


8844


1873


217


257,085


533,287


11,639 69


13 70


145


8844


1874


235


251,797


551,827


12,702 16


14 70


146


8713


1875


250


226,816


548,972


12,391 73


14 90


147


9130


1876


256


231,077


557,713


23,921 66


17 00


154


8976


1877


269


217,572


566,038


12,684 07


15 50


157


8977


1878


254


215,302


563,074


11,016 21


13 50


155


8977


1879


362


193,749


567,259


7.373 00


9 00


157


8957


1880


257


326,748


565,839


6,583 72


6 80


159


8840


1881


264


363,677


564,344


6,906 16


6 00


159


8834


1882


257


709,160


565,366


8,803 11


6 50


156


8845


1883


278


586,407


582,186


9,671 02


7 80


160


8867


1884


287


518,676


587.201


12,075 12


10 40


160


8905


1885


284


467.079


602,890


5,703 85


4 80


163


8913


1886


284


697,448


609,320


12,067 56


8 80


164


8946


1887


296


782,085


619,995


12,089 02


8 20


170


8963


1888


282


1,000,792


629,485


10,671 67


6 20


170


8973


1889


299


751,340


633,760


17,357 65


12 10


171


8978


1890


310


890,603


649,085


13,547 38


8 40


177


8973


1891


276


1,839,382


678,095


14,897 12


5 70


180


8970


1892


283


1,704,793


704,230


18,623 18


7 50


183


8970


1893


295


1,154,403


780,310


20,893 86


10 50


187


8970


1894


314


1,457,601


785,490


18,569 73


8 00


185


8970


1895


301


1,637.335


797.584


21,315 72


8 50


185


8970


1896


323


1,336,743


791.711


21,948 76


10


00


185


8970


60 .


Two years ago we had occasion to refer in our report, to the tragic death of one of our number, Mr. James H. Farrar, and to testify to his sterling character. This year death has again taken one of our number, Mr. GEO. ROPES, suddenly from the active duties of life. We feel that our Board and Town have sustained a great and irreparable loss. As we became more intimately acquainted with him, we respected, admired, yea loved him, for those generous, true and noble qualities which go to make the complete man. His conscientious and'faithful performance of the many hard and irksome duties connected with the administration of the office of Assessor, have often been, and will ever be, an inspiration to those who were associated with him.


For reasons which will be obvious to those conversant with the Burnham tax case, we think it best not to discuss it except to say, that what has been accomplished by the "Committee on Claims," goes to prove most conclusively, that the ground taken by the Assessors was tenable, viz. : That Mr. Burnham's domicil was in Lincoln, and that his proportion of the John A. Burnham estate was legally taxable here. After the " Committee on Claims" had disposed of the case finally, it remained for us to complete their work, by securing about fifteen hundred dollars additional, and the prospect of about five hundred dollars annually, so long as Mr. Burnham retains his domicil here.


Time alone can demonstrate how wisely the " Committee on Claims" have acted, and what permanent results they have se- cured.


In regard to the contested tax on the estate of Thomas Dana, we understand that it remains practically the same as last year, except that Mr. De Cordova will, if the Town's case against him is withdrawn, enter into some kind of an agreement with the " Committee on Claims," provided the present Board of Assessors are deposed.


There is a disposition on the part of some of our citizens, to criticise the acts of the Assessors, accusing them of "driving tax- able property out of town." These same critics would adopt a policy toward men of wealth, which would be a direct violation of the laws of the Commonwealth, a policy which is pernicious in the extreme, and if carried into practice is criminal, and suicidal to the best interests of the town we believe. Our acts have been,


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and will be, such as will bear the light of day, and will we trust be approved by all fair-minded citizens.




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