USA > Massachusetts > Plymouth County > West Bridgewater > Town annual reports of the selectmen, overseers of the poor, town clerk, and school committee of West Bridgewater for the year ending 1891-1900 > Part 16
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I am informed by the chairman of the board of trustees of the Howard High School that the trustees recently voted that the school should be closed at the end of the present school year in June, basing their decision upon the recent action of the town assessors in taxing the property of the school.
35
This decision of the trustees places the town between two alternatives. Either the town must in some way provide for the non-collection of the tax-in which case, I am informed that the school will be kept open-or it must make a large appropriation for the tuition of our pupils in the high schools of other towns.
The importance of the matter leads me to append a brief statement of the facts upon which the trustees of the Howard School base their action. They claim that they have been properly incorporated as an educational institution; that for thirteen years they have given the town free high school facilities ; that they are taxed this year for $2,400 in excess of receipts, and that, if they are forced to pay the tax, the school must close ; they also claim that they are illegally taxed, basing their opinion as to the illegality of the tax upon the opinions of three of the foremost lawyers in Plymouth County; they assert that if they pay the tax, it will be under protest, and that the town will be sued to recover the amount so paid ; they also assert that if there be a flaw in the articles of incorporation by which the property of the school can be legally taxed, they have only to petition the legislature for a new charter and that, therefore, the tax can be collected but for one year only.
I ask the most earnest consideration of the voters to this matter.
In conclusion, I wish to thank the teachers for their faithful services, the committee for its cordial support, and the parents for their hearty cooperation and good will.
Respectfully submitted,
GEORGE C. HOWARD,
Superintendent of Schools.
WEST BRIDGEWATER, Jan. 10, 1898.
36
TOWN CLERK'S REPORT.
Marriages Registered in West Bridgewater during the year 1897.
Jan.
1. Dennis Sullivan of West Bridgewater and Susan V. Ward of Bridgewater.
Jan. 4. George H. Stone of West Bridgewater and Joanna Kehoe of Hingham.
March 3. Nils G. Johnson of Brockton and Grace Mabel Ness of West Bridgewater.
April 20. George S. Washburn of West Bridgewater and Maude Anna White of Brockton.
April 21. John A. Martin and Margaret E. Duggan, both of West Bridgewater.
May 18. Warren C. Elliott of West Bridgewater and Sophia W. McCuaig of Brockton.
May 21. Wellington Caldwell of East Bridgewater and Emily Louisa Burrell of West Bridgewater.
June 24. John A. Keenan of West Bridgewater and Grace. G. Drislane of East Bridgewater.
July 6. Arthur A. Webber of West Bridgewater and Lucy Florence Raymond of East Bridgewater.
Sept. 2. William M. Leavitt and Lillian E. Clark, both of West Bridgewater.
Sept. 12. Jacinto Paeiro Cardazo and Francisca Farendes Mello, both of West Bridgewater.
Oct. 7. Almond H. Crowell and Josephine A. Raymond, both of West Bridgewater.
37
Oct.
7. L. Thatcher Kelley of Brockton and Kate G. Dewyer of West Bridgewater.
Oct. 7. John L. Sullivan of West Bridgewater and Margaret E. McDonald of Bridgewater.
Oct. 14. George G. Tucker of West Bridgewater and Viola F. Howard of Holbrook.
Oct. 16. William F. Lyon of Brockton and Minnie C. Ness of West Bridgewater.
Dec. 27. Joseph L. E. Dufily of West Bridgewater and Velleda Mathieu of Ware.
BIRTHS REGISTERED IN WEST BRIDGEWATER IN 1897.
DATE.
NAME.
SEX.
NAMES OF PARENTS.
1893.
October
2
Helen O'leary .
Female.
Lawrence O'Leary and Margaret Deneher.
1896.
May
5
Lawrence W. Fallon.
Male .
Michael O'Fallon and Ellen J. Duane. Harry A. Marshall and Ada E. De Neves.
1897.
January
5
Chester Oliver Ness
Oliver Kimball Ness and Louise Marie Carson. Manuel and Isabella Lewis.
January
6
Rose Lewis ..
Female.
Edward McAnaugh and Mary J. Hayes.
March
7
Myra Bennett
Rufus C. Bennett and Carrie Chase.
March
11
Ralph Dunham Ryder.
Male .
George F. Ryder and Grace M. Adams. Fred A. Alger and Mabelle P. Wild.
38
March
15
Stanley F. Alger. .
66
Ralph Waldo Gifford and Sarah Lowell Parsons.
May
16
Robert Ellsmere Lindsay . .
Female
Joseph and Jene Silvie.
June 24
Esther Cecelia Hankanson
Claus and Selma Hankanson.
July
4
Louis George. .
Male
Joseph and Mary George. Clara L. Holbrook.
August 1
Harold Edward McLeod ..
Male .
William H. McLeod and Carrie E Willis.
September 13
Lawrence O'Leary .
Female ...
William F. Battles and Cora E. Brainard. José Cabral and Julia A. Andrada.
October 18
Estelle Beatrice Lambert.
October 20
Agnes Grace Johnson
November 2
Stillborn . . .
Male .
December 14
Irene Clark .
Female ..
Lawrence O'Leary and Margaret Deneher. John Burke and May Pittsley.
September 18 September 23 October 14
Battles .
·
Phobe Caboal.
.6
D. Webster Lambert and Nettie M. Styles. Nils Johnson and Grace Mabel Ness.
Howard E. Billings and Agnes M. Hemingway. Arthur E. Clark and Sarah. C. Glass.
January 9
Rosanna Margaret McAnaugh .
April
30
Charles Cummings Gifford.
Fred II. Lindsay and Clara Crossley.
June
8
Emma Silvie. . .
July 26
Gladys Luella Holbrook.
Female.
May
11
Reginald D. Marshall.
-- Burke. .
DEATHS REGISTERED IN WEST BRIDGEWATER IN 1897.
DATE.
NAME OF DECEASED.
Y.
M.
D.
CAUSE OF DEATH.
PLACE OF BIRTH.
NAMES OF PARANTS.
1897.
Jan. 14
William Gorman.
59
6
0 Consumption.
Ireland.
Feb. 11
Julia A. Drury.
82
5
30
General Debility.
W. Bridgewater. Livermore, Me.
Feb. 26
Lucy W. Egan.
62
2
12
General Debility.
Feb. 27
Chester R. Leach.
12
0
6
Tonsilitis.
Mar. 4
Reginald D. Marshall.
0
9
22
La Grippe.
Mar. 4
Mary Sullivan.
68
3
16
Paralysis.
Mar. 12
Edward Madden.
77
0
0
Rheumatism.
Mar. 26
Mary J. Reeves.
66
9
9
La Grippe.
May 30
Daniel Perkins.
92
8
6
Old Age.
Duxbury.
Calvin Perkins and Annie Delano.
June 15
Martha Howard
85
11
14
Apoplexia.
June 17
Daniel S. Murphy.
76
0
0
Pneumonia.
June 28
Annice P. Marston.
64
10
4
Gangrene. Myelitis.
Gloucester.
July 5
Minnie Carlson.
32
0
27
Asphyxia.
Aug. 1
Kate M. Davis.
44
0
0
Apoplexia.
Sept 22
Burke.
0
0
4
Convulsions.
Oct. 7
John T. Z. Thompson.
86
1 1
4
Dysentery
Oct. 31
Azel Dinsmore.
55
00
30
Cronic Nephritis.
Stew'ville, N. H.
Nov. 14
Edith H. Michie.
18
3
20
Phthisis.
Boston.
Dec. 6
Elmer F. Westgate.
58
0
0
Pneumonia.
Middleboro.
Gershom and Lydia Horn. Stephen Murphy and Mary Toomey. Daniel Perkins and Maria Glass. Gorham Parsons and Abigail Challis. Carl Nilson, (mother's name unknown). Benj. Whitman and A. Maria Comstock. John Burke and Mary Pittsley. Zedadiah Thompson and Martha Briggs. Unknown. William Michie and Alice Howard. Unknown.
39
June 30
James C. Parsons.
63
10
14
W. Bridgewater. W. Bridgewater. Ireland.
E. Gorman, (mother's name unknown). Abiezer Alger and Anne C Thomas. Silas Morse and Elizabeth Waite. Unite K. Leach and Maggie J Penpraise.
Harry A. Marshall and Ada E. De Neves. Unknown. Edward and Bridget Madden
Ireland.
England.
James Rudd and Mary Cooper.
Som'worth, N. H. Ireland,
W. Bridgewater.
Sweden.
Stillwater, N. Y.
W. Bridgewater. Halifax.
40
REPORT OF THE PUBLIC LIBRARY.
During the year 1897, there have been added to the library, by purchase, 124 volumes, making the whole number 4,719.
The number of books loaned for the year, and the classes to which they belong, is as follows, viz. :-
Agriculture,
2
Art,
3
Biography,
104
Fiction,
1,903
General Literature,
123
History,
76
Humorous Works,
28
Juvenile Works,
822
Magazines,
737
Poetry,
39
Reference Works,
5
Religion and Theology,
6
Science,
81
Travels,
37
Public Documents,
1
3,967
COST OF MAINTAINING THE LIBRARY.
Receipts.
From Town Treasurer,
$446.92
sales of cards, catalogues and fines,
14.10
$461.02
41
Expenditures.
For Librarian's salary,
$150.00
books, Estes & Lauriat,
93.71
rebinding, F. J. Barnard & Co.,
53.53
magazines,
30.85
printing catalogue,
86.25
W. H. Cook,
8.00
Rand, McNally & Co., Atlas,
21.15
postage, express, oil, etc.,
12.02
"The Pilgrim Republic,"
4.00
balance from old account,
1.51
$461.02
Respectfully submitted for the Trustees of the Public Library.
CHARLES R. PACKARD.
42
REPORT OF THE SCHOOL COMMITTEE.
At the beginning of the school year of 1897 the following were members of the committee:
G. C. HOWARD, W. H. BOSWORTH, for three years. MRS. A. S. LELACHEUR, C. P. HOWARD, for two years. MRS. M. K. CROSBY, MRS. C. H. COPELAND, for one year.
The organization for the year was as follows :
A. S. LELACHEUR, Chairman.
M. K. CROSBY, Secretary.
G. C. HOWARD, W. H. BOSWORTH and C. P. HOWARD, Committee on Repairs.
The schools were assigned as follows :
North to Mrs. Copeland.
Cochesett to G. C. Howard.
Centre to Mrs LeLacheur.
South to C. P. Howard.
East and Matfield to Mrs. Crosby.
Jerusalem to Mr. Bosworth.
To A. S. LeLacheur, M. K. Crosby and C. H. Copeland were assigned the approval of teachers selected to fill vacancies. M. K. Crosby was appointed agent for school supplies.
L. A. Flagg, D. W. Gardner and C. H. Eagan were chosen to act as truant officers.
FINANCIAL REPORT.
TEACHERS.
Miss G. A. Smith,
36 weeks, $360.00
Miss E. A. Morrow,
36
432.00
Miss I. S. Wood,
36
360.00
43
Miss R. L. MacDonald,
36 weeks,
432.00
Miss W. A. Holmes,
36
360.00
Miss E. D. Loring,
33
66
309.00
Miss E. M. Planche,
21 66
210.00
Miss E. M. Dunn,
15
150.00
Miss M. A. Dewyer,
36
66
432.00
Miss A. M. Seyser,
36
324.00
Miss M. W. Haskell,
14
66
112.00
Mr. E. F. Sawyer,
music,
116.25
Miss A. M. Barnes,
66
31.20
Conveyance of music teacher,
53.25
$3,681.70
JANITORS.
Paid for Jerusalem,
$14.00
Cochesett,
26.00
Centre,
28.00
South,
14.00
East,
14.00
Matfield,
14.00
North,
14.00
$124.00
REFERENCE BOOKS, PERIODICALS AND APPARATUS.
Scott's Poems, 2 copies,
$2.00
World's Progress, 2 copies,
5.00
Footprints of Four Centuries, 2 copies,
6.00
Periodicals,
8.55
7 Number Wheels,
20.50
$42.05
44
FUEL.
Paid S. H. Marshall, 4 cords hard wood, 1 cord pine, $24.09
E. T. Snell, 1 cord hard wood, 3 cords pine, 17.00
C. G. Manley, 3 cords hard wood, 1 cord pine, 17.50 C. P. Howard, 31 cords hard, (labor), 1 cord pine, 23.45 E. Thayer, 1 cord pine, 4.00
E. H. Thayer, 5 cords oak, 4 cords pine, (labor,) 42.00
B. Copeland, 1 cord pine and labor, 5.50
L. E. Hayward, labor, 4.00
H. Withington, labor,
17.00
G. Ellis, labor,
12.90
A. Winberg, labor,
3.75
Wm. Penpraise, labor,
12.50
E. H. Lothrop, 10,000 lbs. coal,
32.50
$216.10
EXPENDITURES.
Teachers' wages,
$3,681.70
Fuel,
216.10
Janitors,
124.00
Reference books, periodicals, etc.,
42.05
$4,063.85
RECEIPTS.
Town grant,
฿3,600.00
Income of Massachusetts school fund,
362.57
On account of district supervision,
166.66
$4,129.23
45
REPAIRS. Small Repairs, Furnishings and Cleaning.
Jerusalem,
$4.00
Cochesett,
23.20
Centre,
23.14
East,
7.48
Matfield,
5.65
North,
7.85
South,
9.54
$80.86
General Repairs and Incidentals.
Paid G. M. Webb, labor on stoves and stock, $22.00
L. Richmond & Co., stock, 6.08
Isam Mitchell, shingles and lumber (North), 56.88
U. K. Leach, labor and stock (North), 60.43
W. H. Lindsay, labor (Centre and North);
25.50
C. P. Howard, fence posts (North),
3.20
W. Penpraise, whitewashing (Cen. and Cochesett), 13.00
Desk and chair (Centre), 20.00
Japanese screens (Centre), 5.50
Desk and chair (Cochesett),
21.50
Two cases drawers (Cochesett),
10.00
Forty adjustable desks (Cochesett),
138.00
Transportation of desks,
2.82
Labor in reseating, 14.38
Six wire door mats,
7.26
D. W. Gardner, constable service,
6.50
J. C. Clark & Co., printing, 2.50
Jarvis Burrill, printing,
26.83
Expenses of Superintendent, printing, stationery, postage, travelling (1896-97), 16.96
Express and postage for supplies and furnishings, 12.45
$471.79
46
SCHOOL SUPPLIES.
Paid Ginn & Co., arithmetics and readers, $22.93
Leach, Shewell & Co., copy books, 34.17
Leach, Shewell & Co., language lessons, 7.50
Longmans, Green & Co., readers,
4.03
University Publishing Co., readers,
13.20
The Morse Co., readers, 6.24
J. L. Hammett & Co., Fiske's Hist. of U. S., 10.80
J. L. Hammett & Co., readers, 16.53
J. L. Hammett & Co., general supplies, 59.28
Silver, Burdett & Co., readers,
6.00
E E. Babb & Co., music readers,
14.40
E. E. Babb & Co., book-keeping supplies, 10.88
E. E. Babb & Co., general supplies, 29.31
D. C. Heath & Co., Dole's American Citizen,
9.00
$244.27
Whole amount of repairs,
552.65
Cost of school supplies,
244.27
Total,
$796.92
Town grant for repairs and supplies,
650.00
New Supplies on Hand Dec. 31, 1897.
Readers, geographies and other books,
$33.50
Paper, pencils and general supplies, 17.46
$50.96
Inventory of stock on hand Jan. 1, 1897,
$43.99
Amount drawn from treasury,
244.27
Inventory of new stock Dec. 21, 1897,
50.96
Supplies furnished schools,
237.30
47
The average membership in the schools for the year has been 241.46 and the cost of supplies furnished by the town has been $244.27 or $1.00 per scholar.
. The school census for May 1, 1897, gave 263 children in town between the ages of five and fifteen years. Of these 227 were in the common schools, 4 in the Howard School, 1 taught at home, 4 (over 14 years) at work, 1 incompetent, 4 sick, 21 young and not yet in school and 1 out for other reasons.
Mr. Gifford, principal of the Howard High School has furnished the following :
Number attending the Fall term, 17
Percentage of attendance for Fall term, 90.1
A
CALENDAR FOR 1898.
WINTER TERM, January 3 to March 18, 1898. Eleven weeks. Vacation, two weeks.
SPRING TERM, April 4 to June 10. Ten weeks.
Vacation, thirteen weeks.
FALL TERM, September 12 to December 23. Fifteen weeks. Recess, Thanksgiving week after Wednesday.
Vacation, two weeks.
WINTER TERM, 1899, January 9.
Changes may be made in this to accommodate different schools.
The repairs needed at the North school were unexpectedly large, and the convenient means of school transportation, opened by the electric road, was the other chief cause for an excess of expenditure over appropriations in our department.
We ask for an increased grant for transportation, though it is not possible to estimate exactly the amount that will be required.
48
We also ask for a liberal increase to enable us to keep our schools under the charge of well trained and experienced teachers.
It seems desirable to replace the much worn desks in the Centre grammar building with the convenient and comfort- able kind (the Chandler adjustable) that were put into the Cochesett room last year, and at the same time lay a new floor and arrange to heat from the basement.
As the present size of the school requires an assistant teacher, some arrangement that will give a separate room for recitations is absolutely demanded.
The teachers are now subjected to the inconvenience of carrying on two recitations at one time in the school-room.
A special appropriation is requested in accordance with the following estimates obtained by the sub-committee chosen for this purpose.
60 desks, with placing in room, $225.00
Furnace,
115.00
Floor and sliding partition,
For the support of schools,
4,000.00
repairs and incidentals,
300.00
text-books and supplies,
200.00
transportation of pupils,
450.00
new desks, furnace, floor, &c., at Centre,
At the annual meeting it will be necessary to choose two members for three years.
Respectfully submitted,
A. S. LELACHEUR,
M. K. CROSBY, C. H. COPELAND, W. H. BOSWORTH, C. P. HOWARD,
School Committee.
ANNUAL REPORTS
OF THE
TOWN OFFICERS AND COMMITTEES
OF
WEST BRIDGEWATER
FOR THE
YEAR ENDING JANUARY 1, 1899.
TAUNTON : PRINTED BY C. A. HACK & SON, 1899.
ANNUAL REPORTS
OF THE
TOWN OFFICERS AND COMMITTEES
OF
WEST BRIDGEWATER
FOR THE
YEAR ENDING JANUARY 1, 1899.
TAUNTON : PRINTED BY C. A. HACK & SON, 1899.
TOWN OFFICERS FOR 1898.
Selectmen, Overseers of Poor, and Assessors.
E. BRADFORD WILBUR, SAMUEL G. COPELAND,
CHARLES E. TISDALE. Town Clerk. CHARLES R. PACKARD. Collector and Treasurer. FRANK L. HOWARD. School Committee.
MRS. M. K. CROSBY,
EDWARD E. BROWN,
WILLIAM H. BOSWORTH,
CLINTON P. HOWARD, MRS. A. S. LELACHEUR, CAROLINE H. COPELAND.
Trustees of Public Library.
CHARLES R. PACKARD, MRS. CHARLOTTE A. WILLIAMS, MISS ELIZABETH KINGMAN, MISS EDITH F. HOWARD, JOSEPH C. HOWARD,
ELLIS L. LELACHEUR,
Superintendent of Streets. WILLIAM F. RYDER.
Constables.
CHARLES H. EGAN, DANIEL W. GARDNER,
LOREN A. FLAGG,
ESROM J. MORSE, LIONEL H. ADAMS, BENJAMIN F. BROOKS,
DAVID R. SIMMONS. Sealers of Weights and Measures. FRANK L. HOWARD. Field Drivers.
DANIEL W. GARDNER,
CLINTON P. HOWARD.
CLINTON P. HOWARD,
LOREN A. FLAGG,
MOLBRY A. RIPLEY,
CLINTON P. HOWARD,
Measurers of Wood and Bark.
FRANK H. JONES, . CHARLES E. TISDALE,
J. E. RYDER, GEORGE F. RYDER,
JAMES A. FOBES,
MOLBRY A. RIPLEY. Registrars. JAMES S. JONES, Auditors.
HORACE BARTLETT.
BENJAMIN B. HOWARD,
GEORGE F. LOGUE.
Pound Keeper. WARDEN OF TOWN FARM. Public Weighers.
MICHAEL LOGUE,
CLINTON P. HOWARD.
Fence Viewers.
S. G. COPELAND. Measurers of Lumber.
SAMUEL L. RYDER,
DANIEL B. DAVIS,
Annual Report of the Assesors, Overseers of the Poor and Selectmen.
The following report of the financial condition of the town January 1, 1899, is respectfully submitted :
REPORT OF THE ASSESSORS.
VALUATION.
As Assessed May 1, 1898.
Valuation of real estate,
$970,356.00
Value of personal estate,
266,419.00
$1,231,775.00
ASSESSMENTS.
State tax,
$570.00
County tax,
1,449.27
2,019.27
Town grant,
$11,800.00
Overlay,
595.60
Subsequent tax, 1
4.00
12,399.60
Total tax,
$14,418.87
Rate of tax, $11.00 per $1,000. Poll tax, $2.00.
Number of polls, 435
9,431
acres of land, dwelling houses, 398
4
Number of horses,
377
COWS,
701
sheep,
16
135
swine, young stock, fowls,
1,758
APPROPRIATIONS.
For support of schools,
$4,000.00
school supplies and repairs,
500.00
repairs of highways and sidewalks,
3,500.00
support of poor,
1,500.00
town officers,
900.00
incidentals,
600.00
memorial service,
100.00
transportation of scholars,
450.00
school superintendent,
250.00
$11,800.00
TOWN PROPERTY.
Value of New Almhouse and wood-house,
$5,000.00
town farm,
3,500.00
personal property,
2,264.00
eight school-houses,
12,300.00
town library,
2,500.00
derrick,
25.00
road scraper,
75.00
4 safes,
500.00
8 snow plows,
56.00
office furniture,
50.00
At the last annual town meeting the town voted to ask the Assessors to abate the tax assessed in 1897 upon the property held in trust by the trustees of the Howard fund. The action of the Assessors in taxing this property, which had never
91
5
been taxed before, has been somewhat criticised by some of the citizens of the town.
The Assessors desire to state the grounds upon which such action was taken, that the public may better understand their reasons for so doing.
For several years the late Mrs. Julia A. Drury was taxed for twenty thousand dollars, money at interest. Upon her death it became the duty of the Assessors to trace this prop- erty and ascertain to whom it was bequeathed; and how it should be taxed. Upon investigation it was found that all the property of the Drury estate was given in trust to the trus- tees of the Howard fund.
The question then arose, how much property could the trustees of this fund hold exempt from taxation ?
The Assessors, after carefully examining the laws, were unable to see wherein any of the property held by the Board of Trustees was exempt.
Not feeling confident of their own judgment they decided to secure the opinion of Dist. Att. Robert O. Harris, who sustained the Assessors in their opinion.
At the suggestion of one of the trustees the Assessors asked Mr. Harris to take the matter before as able counsel as could be obtained for an opinion. Mr. Harris, therefore, sub- mitted the question to Moorfield Story of Boston, who is con- sidered authority on questions of trusts and corporations, who fully agreed with Mr. Harris' opinion.
The statute law requires the Assessors to thoroughly can- vass the town, as soon as possible after the first of May, and use all possible means to find all taxable property and to take oath before a Justice of the Peace, that they have assessed all the property that has come to their knowledge for its full, fair cash value, according to their best knowledge and belief. The Assessors, therefore, with the knowledge which they had, felt obliged to tax this property-which they considered to be both just and legal.
After the town voted to ask the Assessors to abate the tax,
6
they carefully studied the law upon abatements, and could see no way in which this tax, which they considered legally assessed, could be abated. They, therefore, consulted Mr. Harris upon the question of abatement and also upon the as- sessment of 1898, and his opinion is as follows :--
E. BRADFORD WILBUR, EsQ., Chairman Board of Assessors. Dear Sir :-
In answer to your question, whether your Board could legally abate the 1897 tax of property and funds of the How- ard Trustees ? I have to say, No.
In 1897 your Board consulted with me in regard to the propriety of assessing the tax, and with your authority and consent I conferred with counsel in Boston, who is regarded as authority upon questions of trust and taxation. You were advised that it was proper to make the assessment, and you made it. The trustees had the right to apply to you for an abatement and, in case of your refusal to abate, to take an appeal to the Commissioners. This remedy they did not take advantage of. The Statutes of the Commonwealth provide a way for the abatement of an excessive or illegal tax, and that way must be followed. A town, by the vote of its citi- zens in town meeting, can neither assess or abate a tax ; that is the duty of the assessors. Believing your assessment to be legal and valid and no statutory reason for an abatement hav- ing been shown, you had no option but were bound to insist upon payment of the tax, notwithstanding the vote in town meeting.
As to your second question in regard to the tax of 1898, it would seem as if Chap. 217, Acts of 1882, sections 1 and 2, was a sufficient answer. That chapter provides that all per- sons or corporations shall bring in to the Assessors, not later than July 1st of each year, true lists of all real and personal estate held by them for a benevolent, charitable, literary or scientific purpose on the first day of May next preceding. Section 2 is as follows: "If any person or corporation will-
7
fully omits to bring in the list and statement of real and per- sonal estate, as herein required, the estate so held shall not be exempt from taxation in the then current year, under the provisions of the third clause of section 5 of said chapter," said chapter being chapter 11 of the Public Statutes. As your Board had given the notice to bring in the list and as no list was brought in, the property thereby became taxable without any possible right of exemption, and you were bound to tax it, regardless of any claims of exemption on grounds of literary or charitable uses for which it might be held.
Our Statutes provide for taxation of all property, making, however, certain express exemptions. Nothing is assumed in favor of any property, and the method of showing that any property is exempt, and of obtaining exemption is provided in the Statutes, and that method must be followed if the ex- emption is to be had. Even in cases of doubt the whole body of taxpayers, and not the particular property, is entitled to the benefit of it, and the tax should be assessed, leaving the holder of the property to prove that the tax is illegal by the appointed method.
This, I believe, answers both your questions.
I am, yours very truly
ROBERT O. HARRIS.
Acting under the above advice we have had no motive except the desire to do our duty as Assessors, to be true and faithful, and to render ourselves worthy of the position in which we have been placed.
E. BRADFORD WILBUR, - SAMUEL G. COPELAND, Assessors. CHARLES E. TISDALE,
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REPORT OF OVERSEERS OF POOR.
INVENTORY AT ALMSHOUSE JAN. 1st, 1899.
20 tons of English hay,
$280.00
7 tons meadow and swale hay, corn and other grain,
68.60
22 bushels beans,
3.75
13 cows, and 1 bull,
565.00
1 horse,
100.00
58 fowls,
43.50
42 bushels pop corn, fertilizer,
7.20
50 bushels potatoes,
35.00
10 bushels turnips,
2.50
1 bushel beets,
.50
100 pounds squash,
1.00
200 pounds pork,
12.00
30 pounds lard,
2.40
45 pounds butter,
9.90
1 barrel flour,
5.00
groceries and molasses,
20.00
40 pounds sugar,
2.00
tea and coffee,
7.42
2 pork barrels,
1.00
soap and oil,
5.83
- 25 pounds crackers,
1.25
express wagon,
25.00
step ladder,
1.00
corn sheller,
4.00
carpenter's tools,
7.00
1 barrel apples,
3.00
75 pounds rolled oats,
3.00
60 pounds hams and shoulders.
4.80
20 pounds beef,
1.60
Amount carried forward,
$1,279.00
49.00
6.75
9
· Amount brought forward,
$1,279.00
hay cutter,
2.00
4 stoves, and hot water boiler,
60.00
grind stone,
3.00
wheel hoe,
6.00
household furniture,
216.00
tinware,
10.00
crockery, etc.,
10.00
3 churns,
6.00
wooden ware,
10.00
beds and bedding,
100.00
table linen and towels,
3.00
2 hay wagons,
45.00
1 covered wagon,
35.00
2 tip carts,
50.00
1 pung,
8.00
harnesses,
15.00
3 ox yokes,
6.00
ox sled and wheelbarrow,
6.00
robes and blankets,
4.00
2 mowing machines, rake and tedder,
75.00
6 plows, 3 harrows and other tools, horse sled,
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