HOUSE No. 50

REPORT

OF THE

TAX COMMISSIONER

OF THE

Commonwealth of massachusetts,

FOR THE YEAR ENDING

DECEMBER 31, 1866.

BOSTON: WRIGHT & POTTER, STATE PRINTERS, No. 4 Spring Lane. 1 8 6 7.

(Eommcmumiltl) of ittassadjitstfte.

Treasury Office, Boston, January 15, 1867. Hon. James M. Stone, Speaker of the House of Representa- tives.

Sir:—I have the honor to transmit herewith, through you, to the legislature, a Report of the doings of the Tax Commis- sioner for the year ending December 31, 1866.

I am respectfully, Your obedient servant,

JACOB 11. LOUD, Tax Commissioner. 4 TAX COMMISSIONER’S REPORT. [Jan.

(Eommomoealtl) of ilTassacl)usctts.

Treasury Office, Boston, January 15, 1867. To the Honorable Senate and House of Representatives.

The undersigned presents herewith his Annual Statement of the transactions in the office of the Tax Commissioner, for the year ending December 31, 1866, as prepared by D. A. Gleason, Esq., Deputy Tax Commissioner.

Respectfully submitted, JACOB H. LOUD, Tax Commissioner. 1867.] HOUSE—No. 50. 5

£ommcmu)caltl) of iflaooadjusdto.

Tax Commissioner’s Office, Boston, } January 14,1867, j

Hon. Jacob H. Loud, Treasurer and Tax Commissioner.

The following statement gives a brief summary of the opera- tions of this bureau, considered financially, during the year ending with the thirty-first day of December, 1866 :

Whole amount of taxes assessed under ch. 288, Acts 1865,

General list to November 27, 1866, . . . $1,806,662 07

Additional taxes subsequently laid, ... 93 28

$1,306,755 35

Abatements subsequently made, . . . 1,488 22

$1,305,267 13

On Coal Oil , Mining ■, Quarrying and Companies

One-twentieth of one per cent., —

May assessment, .... $16,044 92

November assessment, . . . 14,791 68 Four per cent, business tax on net profits, 1,597 70 32,434 30

Aggregate of assessments, . . . $1,337,701 43 Taxes paid,— General list, $1,151,508 04 Under section eight, 11,862 67

- $1,163,370 71 6 TAX COMMISSIONER’S REPORT. [Jan.

Taxes unpaid, January 1, 1867,—

General list, .... $152,759 09

. . Under section eight, . 20,371 68 Taxes of 1864, outstanding,—

General list, .... 23,296 91 Taxes of 1865, outstanding,—

General list, . 55,117 52

Under section eight,— One-twentieth of one

per cent., . . $23,349 48 Four per cent, busi- ness tax on net

profits, . . 14,891 81 38,241 29

Aggregate of unpaid taxes, $289,786 44

. Amount assessed on general list,’? . . $1,305,267 13

Payable to cities and towns, . $990,875 50 Balance, 314,391 63 51,305,267 13

Collected from corporations,—

. Under section eight, . . $11,862 67

Due from such corporations, . 20,371 63

Balance of general list, . . 314,391 63 Aggregate credit to the State, $346,625 93

It will be seen, by comparing this statement with last year’s, that the amount of tax assessed this year is considerably less than last year. In regard to the taxes assessed under the fifth section of the Tax Act, which constitute the bulk of taxes assessed and col- lected, this diminution is due in great part to the average lower rate of taxation throughout the Commonwealth. This rate which is obtained under the fifth section of chapter 283 of the Acts of 1865, by apportioning the aggregate tax of all the cities and towns in the State, upon the aggregate valuation, was this year, fourteen dollars and eighty-three cents ($14.83} per 1867.] HOUSE—No. 50. 7 thousand dollars of valuation, against seventeen dollars and fifty-six cents ($17.56) per thousand in 1865. , There was a considerable increase in the value of corporate stocks in general, on May first, 1866, over their value at the same time in 1865. This increase was partially offset by the increased value of real estate and machinery, subject to local taxation, this latter amount being,—

In 1865, ....870,184,722 00

In 1866, .... 76,957,843 00

Excess of value of 1866 over 1865,. . . $6,773,121 00

The aggregate valuation of corporate stocks was,—

. . In 1865, . $146,790,966 74

In 1866, . . . 162,930,885 69

. Excess of value of 1866, over 1865, . $16,189,919 95

The aggregate excess on which a tax was laid, was,—

In 1865, ....$79,941,570 77

In 1866, .... 88,015,274 91

Excess of 1866 over 1865, .... 88,073,704 14

Forty-one companies made re- turns in 1865, which do not in 1866, having a capital of $7,458,417 00 Ninety-six companies made re- turns in 1866, that did not in 1865, having a capital of 12,652,366 00 Increase of 1866, $5,193,949 00

In regard to that portion of the tax assessed under the eighth and ninth sections of the Act, the diminution has been caused in part by the removal of foreign mining companies from the operation of the law, and in part by the great reduction of nominal capital invested in mining, quarrying and oil compa- nies. It is however a well-known fact that much of this capital was purely supposititious, and it is probable that a considerably greater shrinkage than has already taken place, will ensue before the sum of the capital stocks of these corporations will represent anything like the real capital invested, still more its actual value in the form it has taken. 8 TAX COMMISSIONER’S REPORT. [Jan.

In this connection it is perhaps proper to explain that a con- siderable part of the amount of the assessment of 1865 on mining companies existing under Massachusetts laws as returned in last year’s report, was based upon the certificates of such companies, filed in the secretary’s office. In many cases these taxes can never be collected of the companies them- selves, as they were at the time of assessment utterly without resources, except, perhaps, in some instances wild lands which will not be saleable at any price. The effect of a rigid enforcement of the provisions of the Tax Act for the assessment and collection of a tax, I have every reason to believe has been of great advantage to the public, apart from the consideration of the amount of revenue collected, in the discouragement of exorbitant and unreasonable inflation of the nominal capital of corporations engaging in these enter- prises. The advantages to the country at large, of a full devel- opment of its mineral resources, are obvious to every enlight- ened mind, and the advantages of the aggregation of capital contributed in moderate amounts by many individuals, seem to be absolutely necessary for the successful prosecution of this business, which is so very hazardous in its nature and unequal in its results. The reckless and even fraudulent manner in which many corporations have been originated and conducted, nominally for mining purposes, has thrown discredit upon those corporations (of which there are many upon our lists,) organ- ized honestly, and carried forward with integrity and energy though not always to a successful result. The operation of this portion of the Tax Act has been found and will be found more evidently in the future, to discourage the formation of corporations for fraudulent purposes, and thus hy protecting the public from fraud, to encourage the legitimate prosecution of the business of mining. Corporations have been chartered and organized under the general laws during the years 1865 and 1866, as follows:

In 1866, by special charter, Capital (including increased capital allowed,) $28,825,000 00 Under general laws, 103, 15,801,100 00 544,626,100 00 1867.] HOUSE—No. 50. 9 lii 1865, by special charter, Capital (including increased

capital allowed,) . . $15,507,000 00

Under general laws, 135, . 27,149,317 00 $42,656,317 00

The nominal and paid up capital of one hundred and thirty- five corporations, organized under the general laws in 1865, amounted in the aggregate,—

Oil and mining co’s, 58, cap., $16,625,000 ; p’d in, $15,358,530 Other corporations, 77, cap., 10,524,317 ; p’d in, 9,635,487 $27,149,317 $24,994,017

Of the fifty-eight mining companies certified during 1865, twenty have made returns and paid taxes, nineteen have been dissolved or are in process of dissolution. The following statement of the number of returns received from corporations, etc., may be found of some value : General List Corporations.

Whole nrtmber on lists, ...... 919 Corporations authorized merely, or having no

practical existence, ..... 101

Number required to make returns, . . . 818 919

Number of returns received, .... 815 Returned dead or worthless, or no capital paid in, 102 Assessed, 713

Mining or Oil Corporations. Massachusetts corporations.

May returns, .... required, 129; received, 89 November returns, “ 137; “ 88

u “ . Business reports, ... 116; 62

Foreign corporations.

May returns, ....required, 106 ; received, 58 November returns, “ 109; “ 59

“ “ Total number May returns, . . 235; 147 Total number November returns, “ 246; “ 142

“ “ Total number business reports, . 116; 62 10 TAX COMMISSIONER’S REPORT. [Jan.

Total number corporations on mining list, 343

Of which are now believed insolvent or dissolved, . 97 Of these have been dissolved by the supreme court, 12

Are now before the supreme court for dissolution, . 9

I append a list (marked A,) of corporations existing under authority of this Commonwealth, at the date of this Report, subject to taxation under the Corporation Tax Act, so called, so far as it can be prepared. It is each year approaching more nearly to accuracy, but cannot yet be considered absolutely correct. Hon. Thomas Talbot was designated by His Excellency as the member of the council who, with the treasurer and auditor, should constitute the board of appeal. The board met on the first day of March and organized by the choice of Hon. Thomas Talbot as chairman. Five sessions have been held, at which eighty-one (81) cases have been considered. Abatements were granted in fifty-six (56) cases, were refused in sixteen (16) cases, and in nine (9) cases where appeals had been filed they were withdrawn. A list of cases in which appeals were taken, is annexed and marked B. Nine (9) cases have been continued in most if not all cases at the request of the parties in interest, to enable them to procure further evidence. The distribution among the towns and cities of that portion of the tax collected to which they are entitled under the fifteenth section of the Act, was completed this year (so far as payments had been made,) in season to offset the State tax due from the towns and cities on the first of December. Consider- able amounts of this year’s tax, as well as of the taxes of pre- vious years, still remain undistributed because unpaid. Most if not all of these uncollected taxes were the subjects of litiga- tion, which has terminated very recently by decisions of the supreme court, covering many of the points in issue, in favor of the Commonwealth, and assuring the collection of a large proportion of the amounts due, at a very early date. The attention of the legislature has already been called to the desirability of some method of enforcing immediate payment of taxes, leaving any questions of law which may arise to be subsequently settled, and it is, perhaps, unnecessary to say that such a provision would very materially lighten the labor in this 1867.] HOUSE—No. 50. 11 department, and insure accuracy, by allowing the details of the credits to towns to be prepared in advance of the date of the payments of tax, more fully than can now be done and diminishing the amount of labor to be performed between the first of November and the first of December. I append a table marked C, giving the amounts due to the several towns and cities on account of the tax assessed this year upon full pay- ment by the corporations of the amounts due. A portion of this amount only has been paid; in some cases, as explained above, for the reason that payment had not been made by some corporations at the date of distribution. By an Order of the House of Representatives of February 15,1865, the Tax Commissioner was authorized to furnish in print to the assessors of the various cities and towns, any infor- mation in his possession, that might be of use to them in the collection of taxes. Under authority of this Order, a compila- tion of the Acts of the legislature, passed since the General Statutes, arranged under convenient heads and embracing decisions of the supreme court of the State and of the United States, was completed, printed and sent to the various cities and towns. At a later period a list of the quotations of sales and other evidence of the market value of various stocks and bonds taxable by the local authorities, which it was supposed were held to a considerable extent in the Commonwealth, was also prepared and forwarded. I am assured by the assessors of several of the towns and cities, that they have found both these documents of great value and assistance in the discharge of their duties. They contain information which none of the smaller cities and towns could ordinarily obtain, except at an expense disproportionately large to the advantage gained in any particular case, as the whole expense must be borne by each town. The Order under which this action was taken, expires, I presume, with the legislature from which it emanated, and I would suggest that a similar authority the present year would probably be of public advantage. I do not know of any material changes which are required to render the law just and effective in its operations. The officers of corporations are becoming familiar with its provis- ions, and adjudications of the supreme court having settled 12 TAX COMMISSIONER’S REPORT. [Jan. most if not all the points upon which doubt was felt by some as to their legal liability, I see no reason to doubt that in the future this method of assessing and collecting taxes upon cor- porations will be found to work cheaply, expeditiously and fairly for all concerned.

Yery respectfully, yours, DAN. A. GLEASON, Deputy Tax Commissioner. 1867.] HOUSE—No. 50. 13

Table A.

Corporations existing under authority of this Commonwealth, December 31, 1866, and subject to taxation under the Corporation Tax Act.

Abbot Hat Company, Andover. Organization certified, May 31, 1864. Accident Insurance Company, The, Boston. Chartered March 22, 1865. Adams Gas Light Company, (South) Adams. Organization certified, November 13, 1860. Adams Sugar Refinery, Boston. Chartered May 9, 1865. Adriatic Mills, Worcester. Organization certified, December 14, 1863. iEtna Mills, Watertown and Newton. Organization certified, 1863. Chartered, 1864. Agawam Bridge Company, Springfield. Chartered, 1856. Agawam Canal Company, West Springfield. Chartered, 1836. Agawam Company, Agawam. Organization certified, June 3, 1857. Agawam Paper Company, West Springfield. Organization certified, June 14, 1859. Agawam Woolen Company, Boston. Organization certified, April 1, 1863. Agricultural Branch Bailroad Company, Soufhborough. Chartered, 1847. Albion Gold Mining Company, Boston. Organized, 1864. Alexandrian Copper Mining Company, Boston. Organization certified, August 2, 1864. Alleghany River Oil Company, Boston. Organization certified, April 4, 1865. Allegheny Fertilizer Company, Boston. Organization certified, April 14, 1866. Altnada Silver Mining Company, Boston. Organization certified September 12, 1864. Alpha Gold Mining Company, Boston. Organization certified, May 4, 1864. Alta California Copper Mining Company, Boston. Organization certified, May 11, 1866. 14 TAX COMMISSIONER’S REPORT. [Jan.

American Artificial Limb Company, Boston. Organization certified, June 1, 1864. American Bread Mixing and Kneading Machine Company, Boston. Organization certified, October 6, 1866. American Button Manufacturing Company, Boston. Organization certified, June 25, 1866. American Copper Mining Company, Boston. Organization certified, March 17, 1864. American Felting Company, Winchester. Organization certified, March 21, 1864. American Flax Cotton Company, Boston. Chartered, 1859. American Gas Machine Company, Boston. Organization certified, August 29, 1865. American Gold Mining Company, Boston. Organization certified, March 30, 1864. American Hide and Leather Splitting and Dressing Machine Company, Boston. Organization certified, February 16, 1865. American Hoop Machine Company, Fitchburg. Organization certified, August 6, 1856. American Insurance Company, Boston. Chartered, 1818. American Linen Company, Fall River. Chartered, 1853. American Magnesium Company,Boston. Organization certified, March 28, 1865. American Marble Cutting Company, Boston. Organization certified, May 11, 1866. American Molded Collar Company, Boston. Organization certified, November 19, 1864. American Nail Machine Company, Boston. Chartered, 1864. American Peat Company, Boston. Organization certified, December 11, 1865. American Print Works, Fall River. Chartered, 1857. American Railroad Construction and Land Company, Boston. Char- tered, March 26, 1866. American Railway Frog Company, The, Boston. Organization certified, January 3, 1867. American Rattan Company, Fitchburg. Organization certified, August 18, 1852. American Rubber Heel Stiffening Company, Boston. Organization certified, January 23, 1866. American Safety Steam-Engine Company, Boston. Chartered, 1865. American Slate Company, Boston. Organization certified, July 2,1864. 1867.] HOUSE—No. 50. 15

American Soda Fountain Company, Haverhill. Organization certified, November 20, 1854. American Steam Gas Company, Boston. Organized, 18G5. American Steam Gauge Company, Boston. Chartered, 1854. American Steam-ship Company, The, Boston. Chartered, 1863. 1863, c. 112 ; 1865, c. 187. American Steam-ship Paddle Wheel Company, Boston. Organization certified, August 12, 1865. American Stereoscopic Copipany, Boston. Organization certified, January 25, 1865. American Tablet Company, Boston. Organization certified, November 29, 1865. American Tool and Machine Company, Boston. Organization certified, October 4, 1864. American Tree-Protector Company, Boston. Organization certified, February 17, 1865. American Tube Works, Boston and Somerville. Organization certified, April 29, 1852. 1852, c. 69. American Watch Company, Waltham. Chartered, 1854. American Whip Company, Westfield. Organization certified, May 6, 1855. Ames Manufacturing Company, Springfield. Chartered, 1834. Ames Plow Company, Boston. Organization certified, February 24, 1864. Amesbury and Salisbury Gas Company, Amesbury and Salisbury. Organization certified, August 4, 1860. Amesbury Hat Company, Amesbury. Organization certified, March 24, 1863. Amesbury Woolen Company, Amesbury. Organization certified, Jan- uary 12, 1864. New certificate, March 9, 1866. Amherst Branch Railroad Company, Amherst. Chartered, 1848. Revived by 1864, c. 147. Annapolis Copper Company, Boston, Organization certified, April 4, 1864. Annawan Manufactory, Fall River. Chartered, 1825. Apollo Gold Mining Company, Boston. Organization certified, Feb- ruary 16, 1866. Appleton Company, Lowell. Chartered, 1828. Archimedean Ventilation Company, Boston. Organization certified, January 26, 1864. Argentine Silver Mining and Exploring Company, Boston. Organiza- tion certified, February 9, 1866. 16 TAX COMMISSIONER’S REPORT. [Jan.

Argyle Machinery Company, Boston. Organization certified, May 13, 1864. Arlington Woolen Mills, Lawrence. Organization certified, February 20, 1865. Arms and Bardwcll Manufacturing Company, Northampton. Organi- zation certified, July 14, 1866. Ashburnham Reservoir Company, Ashburnham. Chartered, 1853. Ashwell Manufacturing Company, The, Boston. Organization certified, August 30, 1866. Assabet Manufacturing Company, Sudbury and Boston. Organization certified, September 11, 1862. Assonet Fishing Company, Freetown. Chartered, 1860. Atlantic Cotton Mills, Lawrence. Chartered, 1846. Atlantic Gold Mining Company, Boston. Organization certified, Jan- uary 11, 1864. Atlantic Rubber Company, Boston. Organized June 21, 1865. Atlantic Straw Loan Association, Nantucket. Organized. Atlantic Works, (East) Boston. Chartered, 1853. Attleborough Steam Power Company, Attleborough. Organization certified, September 20,1858. Automatic Gas Machine Company, Boston. Organization certified, March 10, 1864.

Baker’s Pond and Drain Fishing Company, (South) Yarmouth. Char- tered, 1858. Baldwin Company, Chelmsford. Chartered, 1844. Baltic Marine and Fire Insurance Company, Boston. Chartered, 1863. Banner of Light Publishing House, Boston. Chartered March 30, 1866. Barrister’s Hall in Court Square, Proprietors of, Boston. Chartered, 1848. See “ Fifty Associates.” Bartlett Steam Mills, Newburyport. Chartered, 1837. Bass River Association, Beverly. Bass River Lower Bridge, The Proprietors of, Dennis. Chartered, 1832. Bass River Upper Bridge, Proprietors of the, Yarmouth and Dennis. Chartered, 1833. Bay State Barrel Company, Cambridge. Organization certified, July 2, 1866. Additional certificate, October 11, 1866. Bay State Brick Company, Boston. Organization certified, July 2,1863. Bay State Fire Insurance Company, Worcester. Chartered, 1860. 1867.] HOUSE—No. 50. 17

Bay State Glass Company, Cambridge. Organization certified, October 9, 1851. Bay State Gold and Silver Mining Company, Worcester. Organized, June 7, 1866. Organization certified, November 26, 1866. Bay State Gold Mining Company, Boston. Organized, 1866. Organi- zation certified, January 14, 1867. Bay State Hardware Company, Northampton. Organization certified, January 21, 1862. Bay Stale House, Proprietors of the, Worcester. Chartered, 1853. Bay State Iron Company, Boston. Chartered, 1850. Bay State Milling and Machine Company, Lynn. Organization certi- fied, September 8, 1865. Bay State Screw Company, Taunton. Chartered, 1851. Bay State Shoe and Leather Company, Worcester. Organization certified, May 8, 1866. Bay State Silver Mining Company, Boston. Chartered, May 16,1865. Bay State Steamboat Company, Fall River. Chartered, 1859. Beacon Gold Mining Company, Boston. Organization certified, April 18, 1864. Beacon Petroleum Company, Boston. Organization certified, May 14, 1865. Beaman Manufacturing Company,‘Boston. Chartered, 1831. Bear Valley Coal Company, Boston. Organization certified, January 25, 1864. Beebee Farm Oil Company, Boston. Organization certified, March 20, 1865. Belcher and Taylor Agricultural Tool Company, The, Chicopee. Organization certified, November 25, 1864. Additional certifi- cate, May 20, 1865. Belcher Peat Company, Belchertown. Organization certified, November 5, 1866. Belmont Coal Mining Company, Boston. Organization certified,'October 14, 1863. Belvidere Woolen and Manufacturing Company, Tewksbury and Lowell. Chartered, 1834. Bemis and Call Hardware and Tool Company, Springfield. Organiza- tion certified, June 5, 1855. Bemis Paper Company, Holyoke. Organization certified, December 1, 1865. Beoli Company, Fitchburg, Chartered, 18Q4. Berkley Mills, Boston. Organization certified, May 16, 1865. 3 18 TAX COMMISSIONER’S REPORT. [Jan.

Berkshire Life Insurance Company, Pittsfield. Chartered, 1851. Berkshire Paper Company, Lee. Organization certified, March 28, 18G4. Berkshire Railroad Company, West Stockhridge. Chartered, 1837. Berkshire Woolen Company, Great Barrington. Chartered, 1836. Beverly Gas Light Company, Beverly. Organization certified, June 15, 1859. Beverly Insurance Company, Beverly. Chartered, 1852. Big Hulett Oil Creek Company, Boston. Organization certified, March 28, 1865. Bigelow Carpet Company, Clinton. Chartered, 1854. Bigger’s Farm Oil Company, Boston. Organization certified, February 25, 1865. Black River Mining Company, Boston. Organization certified, March 10, 1863. Blackstone Valley Loan and Fund Association, Grafton. Organization certified, August, 1855. Blair County Iron and Coal Company, Boston. Organization certified, July 24, 1855. Blake Boot and Shoe Machine Company, Boston. Organization certified, November, 1862. Bolton Mining Company, Boston. Organization certified, December 8, 1863. Boott Cotton Mills, Lowell. Chartered, 1835. Boston Air Tight Gas and Water Pipe Company, Boston. Organiza- tion certified, November 19, 1863. Boston and Bennyhoff Reserve Oil Company, Boston. Organization certified, July 7, 1865. Boston and Canada Oil and Land Company, Boston. Organization certified, April 4, 1866. Boston and Cape Cod Marine Telegraph Company, Boston, Chartered, 1856. Boston and Chelsea Railroad Company, Boston. Chartered, 1854. Boston and Chicago Gold Mining Company, Boston. Organization certified, March 2, 1865. Boston and Colonial Steam-ship Company, Boston. Chartered, 1865. Boston and Cuba Steam-ship Company, Boston. Chartered April 7, 1866. Boston and Danby Iron Mining Company, Boston. Organization certi- fied, March 15, 1864. Boston and Fairhaven Iron Works, Fairhaven. Chartered, 1863. 1867.] HOUSE—No. 50. 19

Boston and GloucesterSteam-boat Company, Boston. Chartered, 18G0. Boston and Hingham Steam-boat Company, Boston. Chartered, 1831. Boston and Kentucky Oil Company, Boston. Organization certified, September 1, 1865. Boston and Lackawanna Coal Company, Boston. Organization certified, November 17, 1864. Boston and Lowell Railroad Corporation, Boston. Chartered, 1830. Boston and Mahanoy Coal Company, Boston. Organization certified, November 15, 1864. Boston and Maine Foundry Company, Boston. Organization certified, February 13, 1856. Boston and Maine Railroad Company, Boston. Chartered, 1833. Boston and New York Slate and Tile Company, Boston. Organization certified, April 13, 1864. Boston and New York Steam-boat Company, Boston. Chartered, Feb- ruary 27, 1865. Boston and North Carolina Turpentine Company, Boston. Organiza- tion certified, August 4, 1865. Boston and Northfield Slate Company, Boston. Organization certified, February 24, 1866. Boston and Nova Scotia Gold Mining Company, Boston. Organization certified, January 17, 1864. Boston and Ohio River Petroleum Company, Boston. Organization certified, March 15, 1865. Boston and Providence Railroad Corporation, Boston. Chartered, 1831. Boston and Reading Silver Mining Company, Boston. Organized, 1866. Boston and Reese River Silver Mining Company, Boston. Organiza- tion certified, September 9, 1865. Boston and Roxbury Mill Corporation, The. Boston. Chartered, 1814. Boston and Salamanca Lumber and Mining Company, Boston. Organ- ization certified, November 27, 1865. Boston and Salem Ice Company, Lynnfield. Organization certified) December 18, 1852. Boston and Sandwich Glass Company, Boston. Chartered, 1826. Boston and Vermont Telegraph Company, Boston. Chartered, 1849. Boston and Worcester Railroad Corporation, Boston. Chartered, 1831. Boston, Barre, and Gardner Railroad Corporation, Worcester. Char- tered, 1847. Boston Beer Company, Boston. Chartered, 1828. Boston Belting Company, Boston. Chartered, 1845. 20 TAX COMMISSIONER’S REPORT. [Jan.

Boston Bituminized Pipe Company, Boston. Organization certified, October 20, 1863. Boston Can Company, Boston. Organization certified, February 27, 1866. Boston Corset Skirt Company, Boston. Organization certified, August 21, 1862. Boston Duck Company, Palmer and Belchertown. Chartered, 1845. Boston Elastic Fabric Company,Boston. Organization certified, March 24, 1863. Boston Evening Courier Association, The, Boston. Organization certi- tified, January 21, 1860. Boston Exchange Company, Boston. Chartered, 1836. Boston Fire Brick and Clay Retort Manufacturing Company, Boston. Organization certified, January 26, 1864. Boston Flax Mills, Braintree. Organization certified, December 6, 1852. Boston Gas Light Company, Boston. Chartered, 1823. Boston, Hartford, and Erie Railroad Company, Boston. Chartered. Boston Hemp Manufacturing Company, Boston. Chartered, March 16, 1831. Boston Ice Company, The, Boston. Organization certified, April 4, 1866. Boston Insurance Company, Boston. Chartered, 1823. Boston Lead Company, Boston. Chartered, 1829. Boston Locomotive Works, Boston. Chartered, 1848. Boston Lumber Company, Boston. Organization certified, March 20, 1865. Boston Manufacturing Company, The. Waltham. Chartered, 1813. Boston Milling and Manufacturing Company, Boston. Organization certified December 30, 1863. Boston Musical Hall Association, Boston. Chartered, 1851. Boston Oil Creek Land Company, Boston. Organization certified, May 31, 1864. Boston Paper Collar Manufacturing Company, Boston. Organization certified, December 7, 1864. Boston Petroleum Oil Company, Boston. Organization certified, May 10, 1865. Boston, Pittsburg, and West Virginia Petroleum Company, Boston. Organization certified, July 26, 1865. Boston Roofing and Manufacturing Company, Chelsea. Organization certified, January 28, 1862. 1867.] HOUSE—No. 50. 21

Boston Rubber Shoe Company, Malden. Chartered, 1852. Boston Safe Deposit Company, Boston. Chartered, May 16, 1865. Boston Screw Company, Boston. Chartered, May 16, 1865. Organi- zation certified, December 12, 1866, Boston Silk and Woolen Mills, Boston. Organization certified, January 20, 1864. Boston Slate Company, Boston. Organization certified, December 27, 1865. Boston Steel and Iron Company, Boston. Organization certified, March 24, 1864. Boston Stereotype Foundry, Boston. Chartered, 1850. Boston Stove Foundry Company, Somerset. Chartered, 1854. Boston Sugar Refinery, Boston. Chartered, 1834. Organization cer- tified, January 24, 1853. Boston Theatre, The Proprietors of the. Boston. Chartered, 1858. Boston Type Foundry, Boston. Organization, certified, July 8, 1865. Boston Water Power Company, Boston. Chartered, 1824. Boston Wharf Company, The, Boston. Chartered, 1836. Boston Wheat and Bread Company, Boston. Chartered, May 9, 1865. Bowman Oil Company, Roxbury. Organization certified, November 26, 1855. Boylston Fire and Marine Insurance Company, Boston. Chartered, 1825. Boylston Market Association, The. Boston. Chartered, 1809. Brandon Iron Works, Boston. Organization certified, June 15, 1865. Brayton Rivet Company, Boston. Organization certified, July 23, 1864.. Bridgewater Cotton GinManufacturing Company, Bridgewater. Char- tered, 1826. Bridgewater Iron and Copper Company, Bridgewater. Chartered, 1825. 1866, c. 98. Briggs Iron Company, Lanesborough. Chartered, February 8, 1847 Britannia Gold Company, Boston. Organization certified, March 20, 1865. Broad Mountain Coal Company, Boston. Organization certified, March 17, 1864. Broadway Insurance Company, Boston. Chartered 1865. Broadway Railroad Company, Boston. Chartered 1854. Brome Mining Company, Boston. Organization certified, October 14 1863. 22 TAX COMMISSIONER’S REPORT. [Jan.

Brookline Gas Light Company, Brookline. Chartered 1853. Brookline Water Company, Brookline. Chartered 1861. Buckingham Plumbago Mining Company, Boston. Organized. Buel Mining Company, Boston. Organization certified, March 9, 1866. Bullion Consolidated Mining Company, Boston. Organization certified, December 6, 1860. Bunker Hill Fire Insurance Company, Charlestown. Chartered 1863. Bunker Hill Gold Mining Company, Boston. Organization certified, September 8, 1865. Butler Coal Mining Company, Boston. Organization certified, June 10, 1864.

Cabot and West Springfield Bridge, The Proprietors of. West Springfield. Chartered 1846. Caleb’s Pond Company, Edgartown. Chartered 1857. Caledonia Gold Mining Company, Boston. Organization certified, September 10, 1864. Cambridge and Brookline Bridge, Proprietors of the, Cambridge. Chartered 1850. Cambridge Gas Light Company, Cambridge. Chartered 1852. Cambridge Railroad Company, Cambridge. Chartered 1863. Cambridge Stamping Company, Cambridge. Organization certified, December 8, 1865. Cambridge Water Works, Cambridge. Chartered 1852. Canada Lead Mining Company, Boston. Organization certified, December 10, 1864. Canadian Gold Mining Company, Boston. Organization certified, May 27, 1864. Canton and Hyde Park Railroad Company, Canton. Chartered 1865. Canton Aqueduct Corporation. Canton. Canton Elastic Fabric Company, Canton. Organization certified, Jan- uary 20, 1866. Canton Woolen Mills, Boston. Organization certified, August 9, 1865. Cape Cod Central Railroad Company, Brewster. Chartered 1861. Cape Cod Foundry Company, (Hyannis) Barnstable. Chartered May 3, 1865. Cape Cod Glass Company, Sandwich. Organized and chartered 1864. Cape Cod Railroad Company, (Hyannis) Barnstable. Chartered 1846. Carew Manufacturing Company, South Hadley. Chartered 1848. Carolina Lumber Company, Boston. Organization certified, February 3, 1865. 1867.] HOUSE—No. 50. 23

Carson Paper Company, Dalton. Organization certified, July 17, 1865. Cary Improvement Company, Chelsea and Boston. Chartered 1852. Cary Oil Company, Chelsea. Organization certified, March 2, 1865. Cattle Fair Hotel Company, Brighton. Chartered 1830. Central City Gold Mining Company, Boston. Organization certified, August 9, 1866. Central Mills Company, Southbridge. Chartered 1863. Cantral Square Wharf Company, (East) Boston. Chartered 1848. Central Wharf and Wet Dock Corporation, The, Boston. Chartered 1815. Central Wharf Company, Wellfleet. Organization certified, April 21, 1865. Centreville Mechanical Aid Association, Westport. Organized. Champlain Copper Mining Company, Boston. Organization certified, March 30, 1864. Charles River Park Association, Milford. Organized April 10, 1865. Charlestown Gas Company, Charlestown. Chartered 1846. Chatham Lock Company, Boston. Organization certified, March 28, 1866. Chatham Mining Company, Boston. Organization certified, March 28, 1864. Chaudiere Copper Mining Company, Boston. Organization certified, February 10, 1863. Chaudiere Gold Mining Company, Boston. Organization certified, November 14, 1863. Chebacco Branch Railroad Company. Chartered March 3, 1866. 1866, c. 58. Chebucto Gold Mining Company, Boston. Organization certified, March 25, 1864. Chelmsford Foundry Company, Chelmsford. Organization certified, May 23, 1859. Chelsea Fire Insurance Company, Chelsea. Chartered 1865. Chelsea Gas Light Company, Chelsea. Chartered 1853. Chelsea Land Company, Boston. Chartered March 16, 1866. 1866, c. 81. Chelsea Oil Company, Boston. Organization certified; additional cer- tificate, January 18, 1865. Cheshire Railroad Company, Boston. Chester Mining Company, Boston. Organization certified, February 26, 1864. 24 TAX COMMISSIONER’S REPORT. [Jan.

Chicopee Malleable Iron Works, Chicopee. Organization certified, March 2, 1864. Chicopee Manufacturing Company, Chicopee, Springfield and Boston. Chartered 1823. Citizens’ Ferry Company, Boston. Chartered May 3, 1866. Citizens’ Gas Light Company of Quincy, Quincy. Chartered 1860. Citizens’ Gas Light Company of South Beading, South Reading. Organization certified, January 10, 1862. City Fire Insurance Company, Boston. Chartered 1817. City Wharf Company, Boston. Chartered 1853. Clarendon Gold Mining Company, Boston. Organization certified, June 14, 1864. Clear Creek Tunnel Company, Boston. Organized. Clement and Hawkes Manufacturing Company, Northamptoh. Organ- ization certified, October 2, 1866. Cliftondale Railroad Company. [See Suburban Railroad Company.] Clinton Gas Light Company, Clinton. Chartered 1854. Clinton Wire Cloth Company, Clinton. Organized 1856. Coal Brook Coal Mining Company, Boston. Organization certified, March 16, 1864. Coal Hill Lead Mining Company of Bossie, Boston. Organization certified, February 2, 1866. Cohasset and Scituate Street Railroad Company, Cohasset. Chartered April 25, 1866. 1866, c. 181. Colonial Gold Company, Boston. Organization certified, April 13, 1864. Colorado Gold Mining Company, Boston. Organization certified, July 22, 1863. Colorado Mining and Exploring Company, Boston. Organization certi- fied, January 4, 1866. Commercial Freight Railway Company, Boston. Chartered May 26, 1866. 1866, c. 267. Commercial Insurance Company, Nantucket. Chartered 1831. Commercial Wharf Company, The, Boston. Chartered 1832. Commonwealth Gold Mining Company of Colorado, Boston. Organ- ization certified, October 19, 1866. Commonwealth Hotel Company, Pittsfield. Chartered, May 15, 1866. 1866, c. 76. Commonwealth Hotel Company of the County of Suffolk, Boston. Chartered, April 7, 1866. 1866, c. 135. 1867.] HOUSE—No. 50. 25

Cone Iron Works, West Stockbridge. Organization certified, Septem- ber 28, 1864. Connecticut Eiver Bridge, The Proprietors of, Montague. Chartered, 1796. Connecticut Eiver Eailroad Company, Springfield. Chartered, 1845. Consolidated Oxygenized Gas Manufacturing Company, Boston. Organization certified, December 18, 1865. Constitution Wharf Company, Boston. Chartered, 1855. Contoocook Yalley Plumbago Mining Company, Boston. Organization certified, January 31, 1864. Conway Fire Insurance Company, Boston. Chartered, 1849. Cook Gold Mining Company of Boston. In process of organization, 1866. Cook Gold Mining Company of Colorado, Boston. Organization certified, December 27, 1864. Copper Hill Mining Company, Boston. Organization certified, March 19, 1864. Cordaville Mills, Cordaville. Organization certified, June 10, 1864. Cornwall Copper Mining Company, Boston. Certificate of organization filed, October 20, 1865. Certificate of organization sworn to, March 15, 1864. Crescent Petroleum Company, Boston. Organization certified, July 5, 1865. Crosby and Thompson’s Desulphurizing Machine Company, Boston. Organization certified, April 26, 1865. Dalby Mills, The, Newton. Organization certified, February 20, 1865. Additional certificate, April 12, 1866. Danvers and Georgetown Eailroad Company, Danvers. Chartered, 1851. Danvers Bleachery, South Danvers. Organization certified, January 25, 1864. Danvers Carpet Company, Danvers. Organization certified, February 19, 1865. Danvers Gas Light Company, Danvers. Organization certified, August 1, 1861. Danvers Eailroad Company, Salem. Chartered, 1852. Dartmouth Bridge Company, Dartmouth. Chartered, 1828. Dayton Mining Company, Boston. Organization certified, April 29, 1864. DeKalb Brick Company, Chelsea. Organization certified, November 24, 1863. Dean Cotton and Machine Company, Taunton. Chartered, 1848. 4 26 TAX COMMISSIONER’S REPORT. [Jan.

Dedham and West Roxbury Railroad Company, Dedham. Chartered, 1861. Dedham Gas Light Company, Dedham. Chartered, 1853. Dedham Manufacturing Company, Dedham. Chartered, 1814. Deerfield River Bridge, The Proprietors of, Deerfield. Chartered, 1797. Dental Vulcanite Company, Boston. Organization certified, Au°ust 6, 1864. Derby Wharf Corporation, The, Salem. Chartered, 1810. Devonshire Gold Company, Boston. Organization certified, May 18, 1864. Dighton Manufacturing Company, Dighton. Chartered, 1822. Dighton Tack Company, Dighton. Organization certified, November 27, 1865. Dighton Woolen Company, Dighton. Organization certified, March 21, 1862. Dorchester and Milton Branch Railroad Company, Dorchester. Char- tered, 1846. Dorchester Avenue Railroad Company, Dorchester. Chartered, 1854. Dorchester Fire Insurance Company, Boston. Chartered, 1858. Dorchester Gas Light Company, Dorchester. Chartered, 1854. Dorset Iron Company, Boston. Organization certified, March 5, 1860. Douglas AxeManufacturing Company, (East) Douglas. Chartered, 1834. Douglas Manufacturing Company, (East) Douglas. Chartered, 1828. Dover Copper Mining Company, Boston. Organization certified, April 18, 1864. Downer Kerosene Oil Company, Boston. Organization certified, April 7, 1860. Dresser Manufacturing Company, Southbridge. Chartered, 1834. Dubuque Mining and Water Power Company, Boston. Organization certified, June 16, 1864. Dunham Copper Company, Boston. Organization certified, March 19, 1864. Durfee Mills, Fall River. Chartered, February 15, 1866. 1866,c. 31. Duxbury Mill Company, Duxbury. Organized, 1854. Duxbury Street Railroad Company, Duxbury. Chartered, April 12, 1866. 1866, c. 151. Dwight Manufacturing Company, Springfield. Chartered, 1841.

Eagle Cotton Company, Taunton. Organization certified, May 15, 1856. 1867. HOUSE—No. 50. 27

Eagle Mills, Chelmsford. Organization certified, May 22, 1858. Eagle Sugar Refinery, Boston. Organization certified, August 9, 1864. Earle Stove Company, Worcester. Organization certified, May 2,1866. East Boston Company, Boston. Chartered, 1833. East Boston Dry Dock Company, Boston. Chartered, 1847. East Boston Ferry Company, Boston. Chartered, 1852. East Boston Freight Railroad Company, Boston. Chartered, 1862. East Boston Gas Company, Boston. Chartered, 1853. Organization certified, April 2, 1856. East Boston Improvement Company, Boston. Chartered, 1860. East Boston Wharf Company, Boston. Chartered, 1833. East Cambridge Gas and Oil Company, (East) Cambridge. Organization certified, January 15, 1859. East Cambridge Land Company, Cambridge. Chartered, 1861. East Carver Company, East Bridgewater. Chartered, 1846. East Dennis Wharf and Harbor Company, Dennis. Chartered, 1841. East India Marine Hall Corporation, Salem. Chartered, 1824. East Mount Laffee Coal Company, Boston. Organization certified, August 16, 1864. East Sandwich Dyking Company, (East) Sandwich. Chartered, 1854. Eastern Avenue Corporation, Boston. Chartered, 1852. Revived, 1859. Eastern Marine Railway Company, Provincetown. Chartered, 1864. Eastern Railroad Company, Boston. Chartered, 1836. Easthampton Gas Company, Easthampton. Easthampton Rubber Thread Company, Easthampton. Organization certified, December 27, 1864. Easton Branch Railroad Company, Easton. Chartered, 1854. Easy Paper Collar and Cuff Manufacturing Company, Boston. Organi- zation certified, December 28, 1866. Edgeworth Company, Malden. Chartered, 1849. 1862, c. 37. Egyptian Gold Mining Company, Boston. Organized, May 1, 1866. Eldorado Gold Mining Company of Nova Scotia, Boston. Organization certified, August 9, 1864. Eliot Brick Company, Boston. Organization certified, May 2, 1864. Elliot Felting Mills, Boston. Organization certified, December 21, 1864. Additional certificate, December 15, 1866. Elliot Fire Insurance Company, Boston. Chartered, 1849. 1852, c. 8. Ellis Saw Company, Boston. Organization certified, November 23, 1866. 28 TAX COMMISSIONER’S REPORT [Jan.

Embleton Coal Company, Boston. Organization certified, July 26,1864. Empire Slate and Tile Company, Boston. Organization certified, Sep- tember 8, 1864. Enniskillen Petroleum Company, Boston. Organization certified, Feb- ruary 20, 1865. Equitable Marine Insurance Company, Provincetown. Chartered, 1845. Essex Company, Lawrence and Boston. Chartered, 1845. Essex Hat Manufacturing Company, Newburyport. Organization cer- tified, July 21, 1864. Essex Marine Railway Corporation, Salem. Chartered, 1826. Essex Merrimack Bridge, Proprietors of. Newburyport. Chartered, 1792. Essex Mill Corporation, Essex. Chartered, 1822. Essex Mining Company, Boston. Organization certified, March 30, 1864. Eureka Clothes Wringing Machine Company, Boston. Organization certified, November 6, 1863. Eureka Manufacturing Company, Boston. Organization certified, May 31, 1864. European Wharf Company, Boston. Chartered, 1858. Everett Hall Association, Cambridge. Chartered, 1865. Everett Mills, Lawrence. Chartered, 1860. Excelsior Mining Company of Colorado, Boston. Organization certi- fied, January 8, 1864.

Fairhaven Granite Wharf Marine Railway Company, Fairhaven. Chartered, 1853. Fall River Iron Works Company, Fall River. Chartered, 1825. Fall River Manufactory, Fall River. Chartered, 1820. Fall River Print Works, Boston. Chartered, 1848. Fall River Steam-boat Company, Fall River. Chartered, March 28, 1866. 1866, c. 110. Fall River, Warren and Providence Railroad Company, Fall River. Chartered 1857. 1864, c. 178. Falmouth Wharf Company, Falmouth. Chartered, 1819. Federal Union Mining Company, Greenfield. Organized, March 1, 1866. Organization certified, May 23, 1866. Fibrilia Felting Company, Lawrence. Organization certified, June 10, 1861. Fifty Associates, Boston. Chartered, 1820. Firemen’s Insurance Company, Boston. Chartered, 1831. 1867.] HOUSE—No. 50. 29

First Universalist Meeting-house in Lowell, Proprietors of the. Char- tered, 1837. First Universalist Meeting-house in Worcester, Proprietors of the. Chartered, 1843. First Wesleyan Meeting-house in Lowell, Proprietors of the. Char- tered, 1844. Fitchburg and Worcester Railroad Company, Fitchburg. Chartered, 1846. * Fitchburg Gas Company, Fitchburg. Chartered, 1852. Fitchburg Hotel Company, Fitchburg. Chartered, 1849. Fitchburg Railroad Company, Boston. Chartered, 1842. Fitchburg Woolen Mill Company, Fitchburg. Organization certified, January 13,1864. Flax Leather Manufacturing Company, Boston. Organization certified August 31, 1863. Flax Pond Fishing Company in Dennis. Chartered, 1852. Florence Sewing Machine Company, (Florence,) Northampton. Organi- zation certified, May 6, 1865. Ford Gold Mining Company of Massachusetts, Roxbury. Organization certified, September 30, 1865. Foreign Sole Sewing Machipe Company, Boston. Organization certi- fied, August 31, 1864. Forest River Lead Company, Salem. Chartered, 1846. Forge Village Horse Nail Company, Westford. Organization certified, January 5, 1865. Fort Hill Corporation, Boston. Chartered, 1865. Foundry and Machine Company, Taunton. Organization certified, July 2, 1862. Four Farm Oil Company, Boston. Organization certified, May 22, 1865. Foxborough Branch Railroad Corporation, Foxborough. Chartered, 1862. Framingham Hotel Company, Framingham. Chartered, 1856. Franconia Iron and Steel Company, Wareham. Organization certified, March 31, 1865. Franklin Coal Company of Lykens Valley, Boston. Organization cer- tified, July 27, 1863. Franklin Insurance Company, Boston. Chartered, 1823. Franklin Loan and Fund Association, Boston. Franklin Paper Company, Holyoke. Organization certified, January 23, 1866. 30 TAX COMMISSIONER’S REPORT. [Jan.

Franklin Telegraph Company, Boston. Chartered, 1865. Freemason’s Hall Association in Haverhill, Haverhill. Chartered, April 23, 1866. 1866, c. 177. Fuller Farm Oil Company, Boston. Organization certified, December 28, 1864. Fulton Iron Foundry Company, Boston. Chartered, 1836. Fuzzard Wadding Manufacturing Company,Boston. Organization cer- tified, April 2, 1865.

Gaylord Manufacturing Company, Chicopee. Organization certified, April 7, 1863. Gazette Publishing Company, Boston. Organization certified, January 12, 1866. Germania Mills, Holyoke, Massachusetts; and Hartford, Connecticut. Organization certified, January, 1865. Gilbert River Gold Mining Company of Colorado, Boston. Organiza- tion certified, September 16, 1864. Gilberton Coal Company, Boston. Organization certified, May 10, 1864. Gillespie Governor Company, Boston. Organization certified, April 19, 1866. Additional certificate, December 31, 1866. Gillespie Governor Manufactuting Company, Boston. Organization certified, July 3, 1865. Gilpin Gold Mining Company of Colorado, Boston. Organization cer- tified, July 23, 1864. Glasgow Company, South Hadley. Chartered, 1848. Glencoe Mining Company, Boston. Organization certified, March 14, 1864. Glendale Vulcanized Rubber Company, Easthampton. Organization certified, July 1, 1864. Glendale Woolen Company, Stockbridge. Chartered 1847. Globe Manufacturing Company, Boston. Organization certified, August 26, 1864. Globe Steam Mills, Newburyport. Chartered 1845. Globe Works, Boston. Chartered 1854. Gloucester Gas Light Company, Gloucester.. Chartered 1853. Gloucester Marine Insurance Company, Gloucester. Chartered 1847. Godfrey Boot and Shoe Company, Milford. Organization certified, September 12, 1865. Additional certificate, January 26, 1866. Gold Field Mining Company, Boston. Organization certified, June 1, 1864. 1867.] HOUSE—No. 50. 31

Goodyear Dental Rubber Company, Boston. Organization certified, June 11, 18GG. Gosnold Mills, New Bedford. Chartered 1818. Grafton Mills, Grafton. Organization certified, March 13, 1862. Grand Junction Railroad and Depot Company, The, Boston. Char- tered 1854. Grand JunctionWharf Company, Boston. Clartered 1864. Grand Lake Coal Company, Boston. Organization certified, July 10, 1865. Grand Trunk Copper Mining Company, Boston. Organization certified, April 5, 1864. Granite Mills, Fall River. Chartered 18G3. Granite Railway Company, Quincy. Chartered 1826. Granite State Ochre Company, Boston. Organization certified, Sep- tember 20, 1864. Great Barrington Gas Light Company, Great Barrington. Organiza- tion certified, November 27, 1865. Great Pasture Company, Salem. Chartered 1855. Great Western Gold Company, Boston. Organization certified, June 27, 1865. Great Western Oil and Land Company, Boston. Organized 1865. Green Mountain Mining Company, Boston. Organization certified, December 16, 1863. Greene Rifle Works, Boston. Organization certified, June 11, 1863. Greenfield Aqueduct Company, Greenfield. Organized 1827. Greenfield Gas Light Company, Greenfield. Chartered 1854. Greenfield Manufacturing Company, Greenfield. Chartered 1832. Greenfield Tool Company, Greenfield. Organization certified, August 18, 1851. Greenleaf and Taylor Manufacturing Company, Huntington. Organ- ization certified, November 22, 1853. Greenville Manufacturing Company, Northampton. Chartered 1846. Greenwood Coal Mining Company, Boston. Organization certified, August 12, 1864. Griswoldville Manufacturing Company, Colrain. Chartered 1840. Groton Soapstone Company, Boston. Organized in 1865. Grover and Baker Sewing Machine Company, Boston. Chartered 1854. 32 TAX COMMISSIONER’S REPORT. [Jan.

Hadley Company, Holyoke. Chartered 1863. Hale Mining Company, Boston. Organization certified, August 11, 1865. Halifax Copper Mining Company, Boston. Organization certified, March 10, 1863. Halifax Gold Mining Company, Boston. Organization certified, March 19, 1864. Hamilton Manufacturing Company, The, Chelmsford and Boston. Chartered 1825. Hamilton Woolen Company, Southbridge and Boston. Chartered 1831. Hampden Card Company, Springfield. Organization certified, Septem- ber 24, 1860. Hampden Cotton Manufacturing Company, The, Monson. Chartered 1814. Hampden Fire Insurance Company, Springfield. Chartered 1851. 1855, c. 177. Hampden Mills, Holyoke. Chartered 1853. Hampden Paint and Chemical Company, Springfield. Chartered 1852. Hampden Paper Company, Holyoke. Organization certified, February 18, 1865. Hampden Skirt Company, Springfield. Organization certified, Decem- ber 29, 1860. Hampshire Paper Company, South Hadley Falls. Organization certi- fied, June 6, 1866. Hampden Lead Mining Company, Boston. Organized October, 1864. Hampton Mining and Smelting Company, Boston. Organized October, 1863. Hampton Welch Slate Company, Boston. Organization certified, November 3, 1864. Hancock Patent Steam Blower Company, Boston. Organization certi- fied, November 22, 1864. Hanover Branch Railroad Company, Hanover. Chartered, 1846. 1866, c. 205. Harewood Iron and Mining Company, Boston. Organized January 6, 1864. Certificate of confirmation filed November 22, 1866. Harleigh Coal Company, Boston. Organization certified, January 27, 1865. Hartford and New Haven Railroad Company. Chartered 1839. 1847, c. 244. Harvard Silver Mining Company, Boston. Organization certified, Jan- uary 5, 1866. Harvey Manufacturing Corporation, (North) Adams. Organization certified, October 13, 1866. 1867.] HOUSE—No. 50, 33

Haverhill Aqueduct Company, Haverhill. Organized, December 2, 1802. Haverhill Bridge, The Proprietors of the, Haverhill. Chartered, 1793. Haverhill Gas Light Company, Haverhill. Chartered, 1853. HaverhillLime Company, Boston, and Haverhill, N. H. Organization certified, January 13, 1865. Hayden Manufacturing Company (Haydensville,) Williamsburg. Or- ganized about 1851. Heel Machine Company, Boston. Organization certified, March 16, 1861. Henry Clay Coal Company, Boston. Organization certified, April 14, 1864. Hermitage Mining Company, Boston. Organization certified, December 14, 1866. Herring River Company, Harwich. Chartered, 1833. Hingham Cordage Company, Hingham. Chartered, 1853. Hingham Wooden Ware Company, Hingham. Organization certified, February 6, 1866. Hinkley and Williams’ Works, Boston. Organization certified, April 22, 1864. Holmes’ Hole Union Wharf Company, Tisbury, (Holmes’ Hole.) Chartered, 1835. Holyoke and South Hadley Falls Bridge Company, Holyoke. Char- tered, May 27,1865. Holyoke Machine Company, Holyoke. Organization certified, January 25, 1864. Holyoke Manilla Company, Holyoke. Organization certified, May 19, 1857. Holyoke Paper Company, Holyoke. Organization certified, May 13, 1861. Holyoke Warp Mill, Holyoke. Organization certified, August 8, 1864. Holyoke Water Power Company, Holyoke. Chartered, 1859. Organ- ization certified, June 25, 1860. Horn Pond Branch Railroad Company, Boston. Chartered, 1852. Horton Hat Company, Amesbury. Organization certified, March 24, 1864. Howard Clock and Watch Company, Roxbury. Organization certified, May 13, 1861. Howard Fire Insurance Company, Boston. Chartered, 1848. Howard Watch and Clock Company, Roxbury. Organization certified, October 2, 1863.

5 34 TAX COMMISSIONER’S REPORT. [Jan.

Hubbard Silver Mining Company, Lynn and Boston. Organized, March, 1866. Organization certified, May 10, 1866. Hunter Paper Company, Stockbridge. Organization certified, June 8, 1866. Hurlburt Paper Company, Lee. Organization certified, February 27, 1865. Hyannis Hotel Company, (Hyannis) Barnstable. Chartered, 1865. Hyde Park Company, Dorchester. Chartered, 1854. Hyde Park Woolen Company, Dorchester. Chartered, 1863.

I. Washburn and Moen Iron Works, Worcester. Organization certified, January 4, 1865. Illinois Gold Mining Company of Colorado, Boston. Organization cer- tified, June 5, 1865. Incas Silver Mining Company, Boston. Organized, March 3, 1866. Indemnity Life Insurance Company, Boston. Chartered, May 9, 1865. India Wharf, Proprietors of the, Boston. Chartered, 1808. Indian Orchard Mills, Springfield. Organized and chartered, 1859. Indian Spring Oil Company, Boston. Organization certified, January 6, 1865. International Gold Mining Company, Roxbury. Organization certified, November 30, 1865. International Telegraph Company, Boston. Chartered, May 3,1866. Inverness Copper Company, Boston. Organization certified, August 25, 1864. Invincible Gold Mining Company, Boston. Organization certified, May 23, 1864. Ipswich Woolen Mills, Ipswich. Organization certified, February 13, 1865. Island Pond Copper Manufacturing Company, Boston. Organization certified, May 2, 1864.

J. Russell Manufacturing Company, Greenfield. Organization certified, July 28, 1855. Jamaica Plain Gas Light Company, West Roxbury. Chartered, 1853. Jamaica Pond Aqueduct Corporation, Boston and West Roxbury. Chartered, 1857. James Steam Mills, Newburyport. Chartered, 1842. Job Chase Wharf Company, Dennis. Organized, February 1, 1851. John Hancock Mutual Life Insurance Company, Boston and Springfield. Chartered, 1850. 1867.] HOUSE—No. 50. 35

John Street Congregational Church in Lowell, Proprietors of, Lowell. Chartered, 1839.

Johnson Felting Mills, Lowell. Chartered, March 6, 1865. Journal Newspaper Company, Boston. Chartered, 1857. Kenoza Biding Park Association, Haverhill. Chartered, April 7,1866. 1866, c. 136. Kent Gold Mining Company, Boston. Organization certified, April 9, 1864. King Gold Mining Company, Boston. Organization certified, Septem- ber 19, 1866. King Manufacturing Company, Raynham. Organization certified, November 20,1863. Kingston Aqueduct Association, Kingston. Organized, September, 1804. ■ Kinsley Iron and Machine Company, Canton. Chartered, 1854.

Lafayette Mining Company, Boston. Organization certified, April 7, 1864. Lagoon Pond Company in Dukes County, Tisbury. Chartered, 1857. Lake Mining Company, Boston. Organization certified, October 24, 1863. Lake Shore Petroleum Company, Boston. Organization certified, May 10, 1865. Lamb Knitting Machine Company, Springfield. Organization certified, May 20, 1865. Lamson and Goodnow Manufacturing Company, Shelburne Falls. Chartered, 1851. 1853, c. 261. Lancaster Mills, Clinton and Boylston. Chartered, 1844. Lancaster Quilt Company, Clinton. Chartered, 1848. Lane’s Cove Pier Company, Gloucester. Chartered, 1828. Lanesborough Loan and Fund Association, Lanesborough. Organized, January, 1855. Lawrence Bridge, Proprietors of, Lawrence. Chartered, 1854. Lawrence Duck Company, Lawrence. Chartered, 1853. Lawrence Gas Company, Lawrence. Chartered, 1849. Lawrence Machine Shop, Lawrence. Chartered, 1852. Organization certified, March 19, 1853. Lawrence Manufacturing Company, Lowell. Chartered, 1831. Lawrence Petroleum Company, Lawrence. Organization certified, February 9, 1865. 36 TAX COMMISSIONER’S REPORT. [Jan.

Lawrence Woolen Company, Lawrence. Organization certified, June 13, 1863. Leavitt Sewing Machine Company, Boston. Organization certified, March 30, 1865. Lee and New Haven Railroad Company. Chartered, 1848. 1864, c. 132 ; 1865, c. 176 ; 1866, c. 157. Lee Collar Company, Lee. Organization certified, April 24, 1866. Lee Woolen Company, Lee. Organization certified, March 28, 1864. Leicester Water Power, Leicester. Chartered, 1846. Lenox Iron Works, Lenox. Chartered, 1848. Lenox Plate Glass Company, Lenox. Organization certified, May 30, 1865. Lennoxville Mining and Smelting Company, Boston. Organization certified, April 6, 1864. Leominster Reservoir Company, Leominster and Fitchburg. Chartered, 1853. Lewis Wharf Company, Boston. • Chartered, 1834. Lexington and West Cambridge Railroad Company. Chartered, 1845. Liberty Square Warehouse Company, Boston. Chartered, 1826. Lightfoot’s Currying Oil Company, Boston. Organization certified, June 4, 1864. Lincoln’s Wharf Company, Boston. Chartered, 1857. Linden House Company, Boston. Chartered, April 8, 1865 Lisbon Gold Mining Company, Boston. Organization certified, June 25, 1866. Lithogi’aphic Power Press Company, Boston. Organization certified, June 10, 1863. Littleton Woolen Company, Boston. Organization certified, February 20, 1865. Liverpool Wharf Company, The Proprietors of, Boston. Chartered, 1816. Locks and Canals on Connecticut River, Proprietors of the, Spring- field. Chartered, 1792. Locks and Canals on Merrimac River, Proprietors of the, Lowell. Chartered, 1792. Logan Copper Mining Company, Boston. Organization certified, Feb- ruary 6,1864. London Shoe Tip Company, Boston. Organization certified, December 1, 1863. Long Island Company, Boston. Chartered, 1849. Long Pond Fishing Company in Yarmouth. Chartered, March 3,1842. 1867.] HOUSE—No. 50. 37

Lorberry Coal Company, Boston. Organization certified, October 6, 1863. Lost Mountain Gold Mining Company of Colorado, Boston. Organiza- tion certified, May 26, 1865. Lowell and Lawrence Railroad Company, Lowell. Chartered, 1846. Lowell Arms Company, Lowell. Chartered, 1864. 1866, c. 256. Lowell Bleaohery, Boston. Chartered, 1833. Lowell Gas Light Company, Lowell. Chartered, 1846. Lowell Horse Railroad Company, Lowell. Chartered, 1863. Lowell Machine Shop, Boston and Lowell. Chartered, 1845. Lowell Manufacturing Company, Boston and Lowell. Chartered, 1828. Ludlow Manufacturing Company, Ludlow. Chartered, 1849. Ludlow Mills, Ludlow. Organization certified, January 19, 1866. Lyceum Hall in Andover, Proprietors of, Andover. Chartered, 1865. Lyman Mills, Holyoke. Chartered, 1854. Lynn and Boston Railroad Company, Lynn. Chartered, 1859. Lynn Aqueduct Company, Lynn. Chartered, April 4, 1865. Lynn Gas Light Company, Lynn. Organized, August 28, 1852. Lynn Mechanics Fire and Marine Insurance Company, Lynn. Char- tered, 1833. Lynn Mechanics Institute, Lynn. Lyster Copper Company, Boston. Organization certified, April 21 1864.

Mahanoy Coal Company, Boston. Organization certified, March 14, 1864. Malden and Melrose Gas Light Company, Boston. Chartered, 1854. Malden and Melrose Railroad Company, Boston. Chartered, 1856. Malden Bridge, The Proprietors of. Malden. Chartered, 1787. Manufacturers’ Insurance Company, Boston. Chartered, 1822. Marblehead and Lynn Railroad Company, Marblehead. Chartered, April 8, 1865. Marblehead Gas Light Company, Marblehead. Chartered, 1854. Marietta Oil Company, Boston. Organization certified, March 27, 1865. Marine Guano and Oil Company, Boston. Organization certified, Jan- uary 30, 1866. Marland Manufacturing Company, Andover. Chartered, 1834. Marlborough Gas Light Company, Marlborough. Chartered, 1865. 38 TAX COMMISSIONER’S REPORT. [Jan.

Marlborough Paper Company, New Marlborough. Organization certi- fied, June 11, 1864. Martha’s Vineyard Steamboat Company, Tisbury. Chartered, May 3, 1865. Masonic Building Association, New Bedford. Masonic Temple of Worcester, Proprietors of the, Worcester. Char- tered, March 14, 1865. Massachusetts and Maine Brick Company, Boston. Organization cer- tified, October 19, 1866. Massachusetts and Oil Creek Petroleum Company, Boston. Organiza- tion certified, April 3, 1865. Massachusetts and Vermont Beater Press Company, Boston. Organi- zation certified, May 3, 1865. Massachusetts Arms Company, Chicopee. Chartered, 1850. Massachusetts Company of Colorado, Boston. Organization certified, March 30, 1864. Massachusetts Compressed and Finished Stave Company, Boston. Organization certified, August 21, 1865. Massachusetts Condensing Company, Boston. Organization certified, April 26, 1865. Massachusetts Cotton Mills, Lowell. Chartered, 1839. Massachusetts Fruit Preserving Company, Cambridge. Chartered, April 23, 1866. 1866, c. 178. Massachusetts Gas Company, Boston. Organization certified, October 2, 1866. Massachusetts Hospital Life Insurance Company, Boston. Chartered, 1818. Massachusetts Minina: Company, Boston. Organization certified, March 30, 1864. Massachusetts Mutual Life Insurance Company, Springfield. Chartered, 1851. Massachusetts Powder Works, Barre. Chartered, 1863. Massasoit Insurance Company, Springfield. Chartered, 1857. Massasoit Steam Mill Company, Fall River. Chartered, 1845. Mattapoisett Wharf Company, Rochester. Chartered, 1833. Maverick Wharf Company, East Boston. Chartered, 1853. McKay Heeling Machine Company, Boston. Organization certified, January 27, 1865. McKay Turned Shoe Company, Boston. Organization certified, August 2, 1864. Mecca Lubricating Oil Company, Boston. Organization certified, September 16, 1864. 1867. HOUSE—No. 50. 39

Medford and Charlestown Railroad Company, Charlestown. Chartered, 1855. Medway Branch Railroad Company, Boston. Chartered, 1849, Melrose and South Reading Horse Railroad Company, Melrose. Char- tered, 1863. 1866, c. 139. Mercantile Marine Insurance Company, Boston. Chartered, 1823. Mercantile Savings Institution, Boston. Chartered, 1861. Mercantile Wharf Corporation, The, Boston. Chartered, 1826. Merchants’ Boston and New Orleans Steamship Company The, Boston. Chartered, February 13, 1866. 1866, c. 18. Me rchants’ Gold and Silver Company, Boston. Organization certified, May 4, 1866. Merchants’ Insurance Company in Boston, The. Chartered, 1816. Merchants’ Woolen Company, Dedham. Organization certified, 1863. Merrick Thread Company, Holyoke. In process of organization 1866. Merrimac Chemical Company, Boston. Organization certified, Novem- ber 30, 1863. Merrimac Hat Company, Salisbury. Organization certified, July 24, 1856. Merrimac Woolen Mills, Dracut. Organization certified, June 4, 1858. Merrimack Bridge, The Proprietors of the, Haverhill. Chartered, 1794. Merrimack Hosiery Company, (North) Chelmsford. Organization certified, March 6, 1866. Merrimack Insurance Company, Newburyport. Chartered, 1851. Merrimack Manufacturing Company, Chelmsford. Chartered, 1822. Merrimack Mills, Dracut. Organization certified, August 3, 1864. Methuen Company, Methuen. Chartered, 1822. Methuen Woolen Mills, Methuen. Metropolitan Railroad Company, Boston. Chartered, 1853. Middleborough and Taunton Railroad Corporation, Taunton. Chartered, 1848. Middleborough Gas Light Company, Middleborough. Organization certified, September 4, 1856. Middleborough Loan and Fund Association, Middleborough. Organ- ization certified, October 1854. Middlesex and Kentucky Oil Company, Boston. Organization certified, December 28, 1865. Middlesex Aqueduct Company, West Cambridge. Middlesex Company, Lowell. Chartered, 1830. 40 TAX COMMISSIONER’S REPORT. [Jan.

Middlesex Hose Manufacturing Company, Townsend. Organization certified, March 4, 1864. * Middlesex Railroad Company, Boston. Chartered, 1854. Milford and Woonsocket Railroad Company, Milford. Chartered, 1855. 1865, c. 63. Milford Aqueduct Company, Milford. Chartered, 1855. Milford Gas Light Company, Milford. Chartered, 1854. Milford Hotel Company, Milford. Chartered, 1855. Mill Rond Wharf Company, Proprietors of the, Boston. Chartered, 1824. Mill River Loan and Fund Association, Milford. Miller’s River Manufacturing Company, Athol. Organization certified, December 8, 1863. Minot Manufacturing Company, Enfield. Chartered, 1837. Mitchell Granite Company, Boston. Organization certified, April 12, 1864. Model Lodging House Association, Boston. Chartered, 1864. Monitor Gold Mining Company, Boston. Organization certified, May 19, 1866. Monson and Brimfield Manufacturing Company, The. Monson. Char- tered, 1815. Monson Granite Company, Monson. Chartered, April 23, 1866. 1866, c. 179. Monson Woolen Manufacturing Company, The. Monson. Chartered, 1815. Montague Boot and Shoe Company, Montague. Organization certified, May 20, 1856. Montague Gold Mining Company of Nova Scotia, Boston. Organiza- tion certified, January 29, 1864. Monterey Hydraulic Company, Monterey. Chartered, 1848. Montezuma Gold Mining Company of Colorado, Boston. Organization certified, May 13, 1864. Monument Mills, Great Barrington. Chartered, 1850. Morrill Petroleum Stove Company, Boston. Organization certified, June 21, 1865. Morse Twist Drill and Machine Company, New Bedford. Organiza- tion certified, October 8, 1864. Moseley Iron Bridge and Roofing Company, Boston. Organization certified, September 8, 1864. Moseley Iron Building Works, Boston. Organization certified, Febru- ary 4, 1865. Mount Hope Iron Company, East Bridgewater. Chartered, 1850. 1867.] HOUSE—No. 50. 41

Mount Pleasant Coal Company, Boston. Organization certified, June 16, 1864. Mumford River Reservoir Company, Douglas. . Chartered, 1854. Mutual Mining and Exploring Company of Colorado, Boston. Organ- ization certified, May 4, 1866. Mystic River Corporation, Charlestown. Chartered, 1852. Mystic River Railroad, Charlestown. Chartered, 1853.

Nantucket and Cape Cod Steam-boat Company, Nantucket. Chartered, 1855. Nantucket Boot and Shoe Company, Nantucket. Organization certi- fied, June 6, 1859. Nantucket Fishing Company, Nantucket. Chartered, May 26, 1866. 1866, c. 109. Nantucket Gas Light Company, Nantucket. Chartered, 1854. Narragansett Coal Mining Company, Boston. Organization certified, June 16, 1864. Narragansett Oil and Guano Company, Boston. Organization certified, November 19, 1862. Nashawannuck Manufacturing Company, Easthampton. Chartered, 1850. Organized. Nashua and Lowell Railroad Corporation, Lowell. Chartered, 1836. Nashua Reservoir Company, Worcester County. Chartered, 1842. Nation Publishing House, Boston. Chartered, April 30, 1866. National Button Company, Easthampton. Organization certified, Feb- ruary 8, 1866. National Cotton Gin Company, Boston. Chartered, May 28, 1866. National Dock and Warehouse Company, (East) Boston. Chartered, 1865. 1865, c. 26. National Insurance Company, Boston. Chartered, 1825. National Lead Mining Company, Boston. Organization certified, March 28, 1864. National Screen and Sieve Company, Boston. Organization certified, March 10, 1866. National Union Match Company, Boston. Organization certified, March 29, 1865. Naumkeag Steam Cotton Company, Salem. Chartered, 1839. Nelson Copper Mining Company, Boston. Organization certified, April 1, 1864. Nelson Mills, Winchendon. Chartered, 1844. c 42 TAX COMMISSIONER’S REPORT. [Jan.

Nemasket Manufacturing Company, The. Middleborough. Chartered, 1813. Neponset Cotton Factory, Canton. Chartered, 1848. Neponset Reservoir Company, Foxborough. Chartered, 1845. Neptune Insurance Company, Boston. Chartered, 1830. 1830, c. 8; 1831, c. 25; 1849, c. 20 ; 1866, c. 55. Nevada Gold Mining Company of Colorado, Bo'ston. Organization certified, January 15, 1866. New Bedford and Fairhaven Ferry, Proprietors of the. New Bedford. Chartered, 1830. New Bedford and Fairhaven Railway Company, New Bedford. Char- tered, May 28, 1866. New Bedford and Fall River Railway Company, New Bedford. Char- tered, 1864. New Bedford and New York Steam Propeller Company, New Bedford. Chartered, 1864. New Bedford and Taunton Railroad Company, New Bedford. Char- tered, 1838. i New Bedford Boot and Shoe Manufactory, New Bedford. Organization certified, June 15, 1861. New Bedford Bridge, The Proprietors of. New Bedford. Chartered, 1796. New Bedford Copper Company, New Bedford. Organization certified, February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered, 1846. New Bedford Flour Mill Company, New Bedford. Organization certi- fied, January 31, 1856. New Bedford Gas Light Company, New Bedford. Chartered, 1850. New Bedford Street Railroad Company, New Bedford. Chartered, April 12, 1866. 1866, c. 156. New Bedford Tanning Company, New Bedford. Organization certified, January 5, 1864. New Bedford Vineyard and Nantucket Steam-boat Company, New Bedford. Chartered, 1854. New Boston Aqueduct Company, Lancaster. Organized, March 11, 1826. New Braintree Cheese Manufacturing Company, New Braintree. New England and Nevada Silver Mining Company, Boston. Organ- ization certified, January 11, 1866. New England Anti-Incrustation Company, Boston. Organization cer- tified, August 3, 1866. 1867.] HOUSE—No. 50 43

New England Broom Company, Boston. Organization certified, July 7, 1862. New England Coal Company, Boston. Organization certified, July 1, 1865. New England Consolidated Coal Company. Chartered, May 9, 1865. New England Drum Heating Company, Boston. Organization certified, January 19, 1865. New England Felt Roofing Company, Boston. Organization certified, May 10, 1865. New England Glass Company, Boston and Cambridge. Chartered, 1818. New England Graphite Company, Boston. Organization certified, October 9, 1866. New England Handle Company, Boston. Organization certified, June 22, 1863. New England Hard Rubber Truss Company, Boston. Organization certified, January 26, 1865. New England Jewelry Company, Grafton. Organization certified November 17, 1855. New England Lithographic Steam Printing Company, Boston. Organization certified, September 6, 1866. New England Manufacturing Company, Boston. Organization certified, December 24, 1863. New England Mining Company, Boston. Organization certified, December 24, 1863. New England Model Collar Company, Boston. Organization certified, September 27, 1866. New England Petroleum Company, Boston. Organization confirmed, January 20, 1865. New England Pump Manufacturing Company, Boston. Organization certified, November 16, 1865. New England Roofing and Manufacturing Company, Boston. Organ- ization certified, January 12, 1860. New England Silk Company, Roxbury. Organization certified, June 22, 1865. New England Slate and Tile Company,Boston. Organization certified, November 6, 1863. New England Spring Bed Company, Boston. Organization certified, February 16, 1866. New England Steam Car Company, Boston, Organization certified, February 13, 1866. New England Steam Packet Company, Boston. Chartered, March G, 1865. 44 TAX COMMISSIONER’S REPORT. [Jan

New Gregory Gold Mining Company, Boston. Organization certified, May 18, 1864. New Haven and Northampton Company, Westfield. Chartered, 1862. New London Northern Railroad Company, Palmer. Chartered, 1860. New York and Boston Railroad Company, Boston. Chartered, 1855, c. 440. 1862, c. 128. (See Boston, Hartford and Erie.) Newbury Manufacturing Company, Norton. Organization certified, September 9, 1865. Newburyport and Amesbury Horse Railroad Company, Araesbury. Chartered, 1864. Newburyport Aqueduct Company, Newburyport. Chartered, April 23, 1866. 1866, c. 175. Newburyport Bridge, Proprietors of the. Newburyport. Chartered, 1826. Newburyport Brush Company, Newburyport. Organized. Newburyport Gas Company, Newburyport. Chartered, 1850. Newburyport Hat Company, Newburyport. Organization certified, April 23, 1863. Newburyport Peat Company, Georgetown. Organization certified, November 28, 1866. Newburyport Railroad Company, Newburyport. Chartered, 1846. Newburyport Submarine and Wrecking Company, Newburyport. Chartered, 1855. Newfleld Paper Company, Newburyport, Mass., and Newfield, Maine. Organized, November 23, 1865. Newton and Watertown Gas Light Company, Newton. Chartered, 1854. Newton Chemical Company, The. Waltham. Chartered, 1825. Newton Mills, Boston. Organization certified, June 13, 1865. Newton Mining Company, Boston. Organization certified, March 21, 1864. Nine Mile Pond Fishing Company, Barnstable. Chartered, 1860, Nobscusset Point Pier Company, The. Dennis. Chartered, 1814. Noel Hill Mining and Smelting Company, Boston. Organization cer- tified, May 13, 1864. Nonantum Hotel Company, Newton. Chartered, March 15, 1866. 1866, c. 77. Nonotuck Silk Company, (Florence) Northampton. Organization cer- tified, March 19, 1866. North Adams Gas Light Company, in Adams, Adams. Chartered, 1864. 1867.] HOUSE—No. 50. 45

North Adams Water Company, Adams. Chartered, 1864. North Adams Woolen Company, North Adams. Organization certified, July 20, 1864. Chartered, March 1, 1865. North American Fire Insurance Company, Boston. Chartered, 1851. North Attleborough Branch Railroad Company. Chartered, 1860. 1863, c. 23. North Attleborough Gas Light Company, North Attleborough. Organ- ization certified, April 13, 1855. North Bridgewater Gas Light Company, North Bridgewater. Organi- zation certified, September 14, 1859. North Wayne Tool Company, Boston. Organization certified, Novem- ber 30, 1864. North Woburn Street Railway Company, Woburn. 1866, c. 109. Chartered, March 26, 1866. Northampton and Shelburne Falls Railroad Company, Williamsburg. Chartered, 1861. 1861, c. 65 ; 1866, c. 96. Northampton and Williamsburg Street Railway Company, Northamp- ton. Chartered, April 4, 1865. Northampton Bridge, The Proprietors of the. Northampton. Char- tered, 1803. Northampton Gas Light Company, Northampton. Chartered, 1853. Northampton Street Sugar Refinery, Boston. Organization certified, April 21, 1862. Norwich and Worcester Railroad Company, Worcester. Chartered, 1836.

Ocean Oil and Guano Company, Boston. Organization certified, March 14, 1864. Ocean Oil Manufacturing Company, Boston. Organization certified, August 15, 1864. Ocean Steam Mills, Newburyport. Chartered, 1845. Oceanic Oil and Guano Company, Boston. Organization certified, March 19, 1860. Old Colony and Newport Railway Company, Boston. Chartered. 1862, c. 48,149. Old Colony Insurance Company, Plymouth. Chartered, 1835. Old Colony Iron Company, Taunton and Plymouth. Chartered, 1844. Old Colony Oil Company, Boston. Organization certified, March 4, 1865. Oldham and Boston Gold Mining Company, Boston. Organization cer- tified, January 8, 1864. Oriental Coal Oil Company, Boston. Organization certified, August 3, 1860. 46 TAX COMMISSIONER’S REPORT. [Jan

Otis Company, Ware. Chartered, 1840. Ottawa Mining Company, Boston. Organization certified, April 3, 18G3. Otter River Company, Templeton. Organization certified, July 20, 18G5. Owen Paper Company, Great Barrington. Organization certified, July 2, 1862. Oxford Plumbago Mining Company, Boston. Organization certified, June 23, 1863.

Pacific Manufacturing Company, Falmouth. Chartered, 1838. Pacific Mills, Lawrence. Chartered, 1838. Parker Mills, Wareham. Chartered, 1845. Parsons Paper Company, Holyoke. Organized, October, 1853. Patent Heel Company, Boston. Organization certified, January 15, 1864. Pawner’s Bank, Boston. Chartered, 1859. Pearl Hill Water Company, Fitchburg. Chartered, 1865. Peck Gold Mining Company, Boston. Organization certified, May 14, 1864. Pemberton Company, Lawrence. Chartered, 1860. Pemberton Forge Company, Boston. Organization certified, May 6, 1859. Pembroke Steam-boat Company, Boston. Chartered, 1860. Pennsylvania and Canada Lumber and Mining Company, Boston. Organization certified, June 18, 1865. People’s Fire Insurance Company, Worcester. Chartered, 1847. People’s Perpetual Loan and Fund Association, Boston. Organization certified, August 1, 1854. Pepper Knitting Machine Company, Boston. Organization certified, July 15, 1865. Phillips Wharf Corporation, Salem. Chartered, 1861. Phoenix Cotton Manufacturing Company, Shirley and New Bedford. Organization certified, July 10, 1852. Phoenix Hall Association, Fairhaven. Organized, March 4, 1853. Phoenix Manufacturing Corporation, Taunton. Organization certified, June 10, 1851. Piasa Gold Mining Company, Boston. Organization certified, January 18, 1866. Pigeon Cove Harbor Company, Rockport. Chartered, 1831. Pigeon Cove Pier Company, Rockport. Chartered, 1826. 1867.] HOUSE—No. 50. 47

Pine Dale Woolen Company, Athol. Organization certified, August 1, 1864. Pittsfield and North Adams Railroad Corporation, Pittsfield. Chartered, 1842. Pittsfield and New Haven .Railroad Company. (See Lee and New Haven Railroad Company.) Pittsfield Coal Gas Company, Pittsfield. Chartered, 1853. Pittsfield Woolen Company, Pittsfield. Plimpton Iron and Steel Manufacturing Company, Boston. Organiza- tion certified, January 17, 18G5. Plumb Island Turnpike and Bridge Corporation, Newbury. Chartered, 1806. Plummer Granite Company, Northbridge. Chartered, 1860. Plunkett Woolen Company, Hinsdale. Organized, March 1, 1861. Plymouth Cordage Company, Plymouth. Chartered, 1824. Plymouth Gas Light Company, Plymouth. Chartered, 1853. Plymouth Gold Mining Company, Boston. Organization certified, January 18, 1866. Plymouth Loan and Fund Association, Ptymouth. Organization cer- tified, January, 1855. Plymouth Mills, Plymouth. Chartered, 1846. Plymouth Steam-boat Company, Plymouth. Chartered, May 26, 1866. Plymouth Woolen and Cotton Factory Company, The. Plymouth. Chartered, 1814. Plymouth Woolen Mills, Plymouth. Organization certified, April 23, 1864. Pocasset Manufacturing Company, The. Fall River. Chartered, 1822. Porter Britannia and Plate Company, Taunton. Organization certi- fied, April 18, 1859. Presbrey Stove Lining Company, Taunton. Organized, May 1, 1866. Prescott Fire and Marine Insurance Company, Boston. Chartered, ■ 1855. Prince of Wales Mining and Smelting Company, New Bedford. Organ- \ ization certified, May 7, 1864. Providence and Worcester Railroad Company, Worcester. Chartered, 1344. Provincetown Marine Railway, Provincetown. Chartered, 1848. Provincial Gold Mining Company, of Nova Scotia, Boston. Organiza- tion certified, November 27, 1865. Provincial Manganese Mining Company, Boston. Organization cer- tified, November 28, 1864. 48 TAX COMMISSIONER’S REPORT. [Jan.

Putnam Machine Company, Fitchburg. Organization certified, Decem- ber 4, 1858. Quincy Point Shipping Company, Quincy or Weymouth. Chartered, May 22, 1860. Quincy Railroad Company, Boston. Chartered, 1861. Quinsigamond House, Proprietors of the. Grafton. Chartered, 1853. Quinsigamond Iron and Wire Works, Worcester. Organization certi- fied, October 4, 1865. Reading Agricultural and Mechanic Association, Reading. Chartered, 1831. Reading Lyceum Hall Association, Reading. Chartered, 1854. Real Estate and Building Company, Boston. Organized and chartered, 1861. Reese River Silver Mining Company, Boston. Organization certified, August 9, 1866. Relief Steam-boat Company, Boston. Chartered, 1844. Renfrew Gold Mining and Crushing Company, Boston. Organization certified, May 10, 1864. Revere Copper Company, Boston. Chartered, 1828. Revere House, Proprietors of the. Boston. Chartered, 1854. Revere Woolen Mills, Hamilton and Ipswich. Organization certified, April 4,1866. Reversible Collar Company, Boston. Organization certified, June 7, 1866. Richmond Iron Works, Richmond. Chartered, 1842. Roaring Brook Coal Company, Boston.. Organization certified, Feb- ruary 6, 1865. Robeson Mills, Fall River. Chartered, February 15, 1866. 1866,c. 32. Robinson Iron Company, Plymouth. Organized, March, 1866. Rock Mills, (Rock,) Middleborough. Organization certified, March 21, 1865. Rockingham Woolen Company, Boston. Organization certified, Feb- ruary 3, 1866. Rockport Granite Company of Massachusetts, Boston. Organization certified, February 2, 1865. Rockport Railroad Company, Rockport. Chartered, 1860. Rockport Steam Cotton Mills, Rockport. Chartered, 1847. Rollin White Arms Company. (See Lowell Arms Company.) Roper Repeating Rifle Company, Amherst. Organization certified, April 24, 1866. Roscoe Mining Company, Boston. Organization certified, April 14, 1864. 1867.] HOUSE—No. 50. 49

Rosecrans Gold Mining Company of Colorado, Boston. Organization certified, May 26, 1865. “ Rotch’s Wharf, New Bedford,” New Bedford. Chartered, 1831. Rowe’s Wharf, Proprietors of, Boston. Chartered, 1818. Roxbury Carpet Company, Roxbury. Organized, 1859. Chartered, 1854. Roxbury Central Wharf, Proprietors of, Roxbury. Chartered, 1841. Roxbury Gas Light Company, Roxbury. Chartered, 1852. Roxbury Steam Mills, Roxbury. Organization certified, December 27, 1865. Rubber Band Carpet Sweeper Company, Boston. Organization certi- fied, April 3, 1861. Rubber Sole Shoe Company, Boston and Stoneham. Organization cer- tified, October 1, 1863. Russell Mills, Plymouth. Chartered, 1864. Russell Paper Company, Lawrence. Organization certified, June 4, 1864.

S. P.. Ruggles Power Press Manufacturing Company, Boston. Organ- ized and chartered, 1846. St. Lawrence Mineral Land and Mining Company, Boston. Organiza- tion certified, December 14, 1863. Salamanca Oil and Refining Company, Boston. Organization certified, April 14, 1865. Salem and Danvers Aqueduct, The Proprietors of the. Salem. Chartered, 1797. Salem and Lowell Railroad Company, Lowell. Chartered, 1848. Salem and South Danvers Oil Company, Salem. Organization certi- fied, November 14, 1855. Salem and South Danvers Railroad Company, Salem. Chartered, 1861. Salem Car Company, Salem. Organization certified, November 26, 1863. Salem Gas Light Company, Salem. Chartered, 1847. Salem Laboratory Company, Salem. Chartered, 1819. Salem Leg Company, Salem. Organization certified, April 27, 1864. Salem Machine Shop, Salem. Organized, November 17, 1865. Salem Marine Insurance Company, Salem. Chartered, 1856. Salem Marine Railway Corporation, Salem. Chartered, 1829. Salem Mechanics’ Hall Corporation, Salem. Salem Turnpike and Chelsea Bridge Corporation, The. Salem. Char- tered, 1802. 7 50 TAX COMMISSIONER’S REPORT. [Jan.

Salem Union Street Corporation, The. Salem. Chartered, 1808. Salisbury Beach Plank Railroad Company, Salisbury. Chartered, April 27, 1865. Salisbury Mills, Boston. Organized, 1857. Samoset Mills, Plymouth. Organization certified, February 4, 1857. Sandwich Peat Company, Sandwich. Organization certified, Septem- ber 4, 1866. Sandy Bay Pier Company, The. Gloucester. Chartered, 1811. Saunders Cotton Mills, Grafton. Chartered, 1848. Saxon Sheet Glass Company, Boston. Organization certified, March 29, 1865. Saxonville Mills, Boston. Organization certified, March 7, 1859. Scipio Iron and Coal Mining Company, Boston. Organization certified. May 16, 1864. Schuylkill Yalley Coal Company, Boston. Organization certified, May 26, 1864. Secomb Oil Manufacturing Company, Salem and Boston. Organization certified, November 8, 1865. Second Universalist Meeting-house in the Town of Cambridge, Propri- etors of the. Chartered, 1845. Second Universalist Meeting-house in Lowell, Proprietors of the. Lowell. Chartered, 1838. Seneca Oil Well Company, Boston. Organization certified, November 1, 1865. Shaw Manufacturing Company, Wales. Chartered, 1848. Shawmut Gold Mining Company, Boston. Organization certified, December 31, 1866. Organized previous to March 1, 1865. Shawmut Iron Works, Foxborough and Boston. Organization certified, June 12, 1866. Organized, May 12, 1866. Sheffield Railroad Company, Sheffield. Chartered, 1866,c. 158. April 12, 1866. Sherman Gold Mining Company, Boston. Organization certified, May 17, 1865. Additional certificate, February 9, 1866. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered, 1855. Shoe Manufacturers’ Petroleum Company, Lynn. Organization certi- fied, January 29, 1860. Silver Creek Coal Company, Boston. Organization certified, January 19, 1865. Silver Ledge Mining Company, (East) Cambridge. Organization cer- tified, December 24, 1864. 1867.] HOUSE—No. 50. 51

Silver Star Mining Company of Boston and Nevada, Boston. Organi- zation certified, October 18, 1866. Simonds Farm Corporation, Hull. Simpson’s Patent Dry Dock Company, Boston. Chartered, 1856. Slater Woolen Company, Webster. Organization certified, February 19, 1866. Smith and Dove Manufacturing Company, Andover. Organization certified, June 28, 1864. Smith Paper Company, Lee. Organization certified, January 10,1866. Confirmation certified, August 31, 1866. Somerset and Mansfield Eailroad Company, Somerset. Chartered, 1864. Somerset Potters Works, Somerset. Chartered, 1847. Somerset Shoe Manufacturing Company, Somerset. Organization cer- tified, June 3, 1864. Somerville Horse Eailroad Company, Boston. Chartered, 1857. South Bedford Copper Mining Company, Boston. Organization certi- fied, March 22, 1864. South Boston Gas Light Company, South Boston. Chartered, 1852. South Boston Iron Company, South Boston. Chartered, 1827. South Congregational Meeting-house in Lowell, Proprietors of the. Lowell. Chartered, 1831. South Cove Corporation, Boston. Chartered, 1845. South Danvers and Lynn Street Eailway Company, Lynn. Char- tered, 1864. South Lee Paper Company, (South) Lee. Organization certified, February 23, 1861. South of Europe Steam-ship Company, Boston. Chartered, May 9, 1865. 1865, c. 215. South Eeading Branch Eailroad, Boston. Chartered, 1848. South Eeading Ice Company, Boston. South Eeading Mechanic and Agricultural Institution, South Eeading. Chartered, 1833. South Shore Boot and Shoe Company, Boston. Organized, 1864. South Shore Eailroad Company, Boston. Chartered, 1846. South Wilbraham Manufacturing Company, South Wilbraham. Char- tered, 1854. South Williamstown Cheese Factory Company, South Williamstown. Organized. Spencer Eepeating Eifle Company, Boston. Organization certified, January 27, 1862. 52 TAX COMMISSIONER’S REPORT. [J an

Springfield and Farmington Valley Railroad Company, Springfield. Chartered, 185G. 1864, c. 107. Springfield and Longmeadow Railroad Corporation, Springfield. Char- tered, 1848. 1865. c. 137. Springfield Aqueduct Company, Springfield. Chartered, 1848. 1864, c. 165. Springfield Bridge, The Proprietors of the. Springfield. Chartered, 1803. Springfield Cork Company, Springfield. Organization certified, August 8, 1866. Springfield Fire and Marine Insurance Company, Springfield. Char- tered, 1849. Springfield Gas Light Company, Springfield. Chartered, 1847. Springfield Horse Railroad Company, The. Springfield. Chartered, 1863. Springfield Loan and Fund Association, Springfield. Organized, August, 1854. Springfield Machine Company, Springfield. Chartered, 1850. Stafford and Chaudiere River Gold Mining Company, Boston. Organ- ization certified, March 8, 1864. Star Mills, Middleborough. Organization certified, June 7, 1864. State Mutual Life Assurance Company of Worcester, Worcester. Chartered, 1844. Stearnsville Woolen Company, Pittsfield. Organization certified, August 24, 1866. Sterling Gold Mining Company, Boston. Organization certified, December 17, 1864. Stewart Gold Mining Company, Boston. Organization certified, March 16, 1864. Stiles Reservoir Company, Leicester. Chartered, May 10, 1866. Stockbridge and Pittsfield Railroad Company, Pittsfield. Chartered, 1847. Stockbridge Iron Company, Boston. Chartered, 1841. Stockbridge Water Company, Stockbridge. Chartered, 1851. Stoneham Branch Railroad Company, Stoneham. Chartered, 1859. Stoneham Street Railroad Company, Stoneham. 1 Chartered, 1860. Stony Brook Railroad Corporation, Lowell. Chartered, 1845. Stony Brook Water Power Company, Littleton and Westford. Char- tered, May 10, 1866. 1866, c. 62. Stoughton Branch Railroad Company, Canton. Chartered, 1844. 1867.] HOUSE—No. 50. 53

Strafford Copper Mining Company, Boston. Organization certified, May 2, 1864 Stryker Oil Well Company, Boston. Organization certified, February 6, 1866. Sturbridge Cotton Mills, Sturbridge. Chartered, 1836. Suburban Railroad Company, Boston. Chartered, 1859. Suffolk Coal Company, Boston. Organization certified, March 8,1864. Suffolk Fire Insurance Company, Boston. Chartered, 1859. Suffolk Glass Company, (South) Boston. Organization certified, June 5, 1865. Suffolk Gold Mining Company, Boston. Organization certified, July 8, 1864. Suffolk Land Company, North Chelsea. Chartered, March 19, 18#66. 1866, c. 85. Suffolk Lead Works, Boston. Chartered, 1841. Suffolk Manufacturing Company, Boston and Lowell. Chartered, 1831. Suffolk Railroad Company, Boston. Chartered, 1857. Suffolk Yenango Oil Company, Boston. Organization certified, April 14, 1865. Sunapee Mining Company, Boston. Organization certified, March 1, 1864. Sunderland Bridge, The Proprietors of the. Greenfield. Chartered, 1811. Sutherlands Falls Marble Company, Boston. Organization certified, April 10, 1865. Swift River Manufacturing Company, Enfield. Chartered, 1825. Sycamore Oil Company, Boston. Organization certified, July 18,1865.

Taber Plane Company, New Bedford. Organized, February 21, 1866. Taconic Mills, Pittsfield. Organization certified, August 9, 1859. Taunton Branch Railroad Corporation, Taunton and Boston. Char- tered, 1835. Taunton Copper Manufacturing Company, Taunton. Chartered, 1831. Taunton Crucible Company, Taunton. Organization certified, February 27, 1865. Taunton Gas Light Company, Taunton. Chartered, 1853. Taunton Iron Works Company, Taunton. Chartered, 1854. Taunton Locomotive Manufacturing Company, Taunton. Chartered, 1847. 54 TAX COMMISSIONER’S REPORT. [Jan.

Taunton Oil Cloth Company, Taunton. Organization certified, June 30, 1856. Taunton Tack Company, Taunton. Organization certified, October 3, 1855. Taylor and Olmstead Manufacturing Company, Westfield. Organiza- tion certified, May 21, 1866. Taylor Gold Company, Boston. Organization certified, August 21, 1865. Tecumseh Mills, Fall River. Chartered, February 9, 1866. 1866, c. 12. Thorndike Company, Palmer. Chartered, 1836. Timoke Mining Company, Boston. Organized, April 14,1866. Organ- ization certified, December 7, 1866. Topeka Gold Mining Company, Boston. Organization certified, Feb- ruary 5, 1866. Tornwezo Gold Mining Company, Boston. Organization certified, March 27, 1864. Torrent Eotary Pump Company, Boston. Organization certified, May 13, 1864. Traders’ and Mechanics’ Insurance Company, Lowell. Chartered, 1848. Traveller Newspaper Association, Boston. Chartered, 1858. Treasury Mining Company, Boston. Organization certified, April 30, 1866. Tremont House, The Proprietors of. Boston. Chartered, 1831. Tremont Improvement Company, Boston and Roxbury. Chartered, 1853. Tremont Mills, Proprietors of the. Lowell. Chartered, 1831. Tremont Nail Company, Wareham. Organization certified, September 30, 1859. Tremont Petroleum Company, Boston. Organization certified, January 3, 1865. Additional certificate, February 13, 1865. Troy and Greenfield Railroad Company, Greenfield. Chartered, 1848. Troy Cotton and Woollen Manufactory, Fall River. Chartered, 1814. Tucker Manufacturing Company, Boston. Organized, April 20, 1866. Organization certified, May 1, 1866. Tudor Company, Boston. Organization certified, October 1, 1860. Tudor Lead Mining Company, The. Boston. Organized, 1866. Turner’s Falls Branch Railroad Company, Turner’s Falls. Chartered, February 19, 1866. 1866, c. 41. Turner’s Falls Company,.Fitchburg. Chartered, 1794. 1866, c. 275. Type-Setting and Justifying Machine Company, Salem. Chartered, 1863. 1867.] HOUSE—No. 50. 55

Uncas Oil Company, The. Boston. Organization certified, August 14, 1866. Union Association, Brighton. Chartered, 1853. Union Button-Hole Embroidery and Machine Company, Boston. Organization certified, December 30, 1863. Union Car and Engine Company, Boston. Organization certified, April 27, 1865. Union Freight Horse Railroad Company, Boston. Chartered, 1863. Union Gas-Light Company, Boston. Organization certified, April 27, 1864. Union Gas-Light Company of Boston, The. Boston. Organization certified, September 20, 1865. Union Gas Works Company, Boston. Organization certified, May 14, 1856. Union Gauge Company, Boston. Organization certified in city clerk’s office, Boston. December 17, 1856. Union Glass Company, Somerville. Organization certified, January 21, 1854. Union Land Company, Boston. Chartered, April 23, 1866, c. 180. Union Manufacturing Company, Dighton. Organization certified, April 25, 1857. Union Marine Railway, Provincetown. Chartered, 1852. Union Meeting-House in Worcester, Proprietors of the. Chartered, 1835. Union Mill Company, Fall River. Organization certified, April 20, 1860. Union Pin Manufacturing Company, Boston. Organization certified, June 2, 1865. Union Railway Company, Cambridge. Chartered, 1855. Union Square Company, Webster. Union Steam Fan Blower Company, Boston. Organization certified, August 17, 1865. Union Steam-ship Company, Boston. Chartered, 1859. Union Straw Works, Foxborough. Organization certified, August 1, 1856. Union Sugar Refinery, Boston. Organization certified, October 9, 1862. Union Tile Company, Boston. Certified, September 1, 1864. Union Wharf Company, Boston. Chartered, 1847. Union Wharf Company, Truro. Chartered, 1831. 56 TAX COMMISSIONER’S REPORT [Jan.

Union Wharf Company in Provincetown, The. Provincetown. Chartered, 1833. United States Combination Lock Company, Boston. Organization certified, January 27, 1860. United States Hotel Company, Boston. Chartered, 1825; 1840, c. 33. United States Steam-ship Company, Boston. Chartered, 1863. United States Telegraph Company, Boston. Chartered, 1857. United States Ventilation Company, Boston. Organization certified, June 7, 1866. Universal Safety Match Company, Eoxbury. Certified, May 23, 1864. Upper Locks and Canals on Connecticut Eiver, in the county of Hampshire,The Proprietors of the. (See Turner’s Falls Company.) Uxbridge Cotton Mills, (North) Uxbridge. Chartered, 1840.

Vermont and Massachusetts Eailroad Company, Boston. Chartered, 1844. Vineyard Sound Eailroad Company, Falmouth. Chartered, 1861. Virginia and Idaho Gold Mining Company, The. Boston. Organiza- tion certified, March 22, 1866. Voice Printing and Publishing Company, Boston. Organization certi- fied, June 30, 1865. Vulcan Furnace Company, Boston. Organization certified, November 11,1864.

Wading Eiver Eeservoir Company, Bristol County. Chartered, April 20, 1866. 1866, c. 171. Waldenburg Company, Malden. Organization certified, February 3, 1866. Wales Manufacturing Company, Wales. Chartered, 1841. Wallace Gold Mining Company, Boston. Organization certified, August 9, 1864. Walpole Eeservoir Company. Chartered, 1864. 1847, c. 196. Walter Heywood Chair Company, Fitchburg. Organization certified, August 17, 1854. Waltham and Newton Street Eailway Company, Waltham. Chartered, May 3, 1866. Waltham Gas Light Company, Waltham. Chartered, 1853. Wamesit Power Company, Lowell. Chartered, March 30, 1865. Wamesit Steam Mill Company, Lowell. Organization certified, October 14, 1853. Wamsutta Mills, New Bedford. Chartered, 1846. 1867.] HOUSE—No. 50. 57

Warren Color Company, Boston. Organization certified, October 13, 1862. Warren Cotton Mills, Warren. Chartered, 1854. Warren Silver-Lead and Copper Mining Company, Boston. Organi- zation certified, June 23, 1857. Washacum Reservoir Company, Sterling. Chartered, 1854. Washburn Iron Company, Worcester. Organized and chartered, 1864. Washburn Steam Works, Worcester. Organization certified, November 14, 1866. Washington Coal Company, Boston. Organization certified, January 18,'1865. Washington Gold Mining Company, Boston. Organization certified, August 9, 1864. Washington Insurance Company, Boston. Chartered, 1824. Washington Mills, Lawrence. Organization certified, August 5, 1860. Wasou Manufacturing Company, Springfield. Organization certified, April 17, 1862. Waterloo Copper Mining Company, Boston. Organization certified. October 15, 1863. Watuppa Manufacturing Company, Fall River. Chartered, 1848. Waverly Company, Belmont. Chartered, 1855. Waverly Masonic Association in Melrose, The Proprietors of the. Chartered, 1866, c. 2. Wawbeek Mills, (Housatonic) Great Barrington. Organization certi- fied, June 4, 1866. Webster Slate Company, Boston. Organization certified, February 10, 1866. Weed File Manufacturing Company, Boston. Organized, June 6,1865. Wenbam Lake Branch Railroad Company, Wenham. Chartered, March 26, 1863. West Amesbury Manufacturing Company, The. Amesbury. Char- tered, 1848. West Boylston Manufacturing Company, The. West Boylston. Char- tered, 1814. West Cambridge Gas-Light Company, Boston. Chartered, 1854. West Cambridge Horse Railroad Company, Boston. Chartered, 1857. West End Land and Improvement Company, Boston. Chartered, May 18, 1866. West Stookbridge Railroad Corporation, West Stockbridge. Char- tered, 1836.

, 8 58 TAX COMMISSIONER’S REPORT. [Jan.

Western Massachusetts Insurance Company, The. Pittsfield. Char- tered, 1852. Western Railroad Corporation, Boston. Chartered, 1833. Westfield Gas-Light Company, Westfield. Organized, 1861. Westford Forge Company, Westford. Organization certified, December 13, 1853. Westminster Reservoir Company, Westminster. Chartered, March 16, 1866. 1866, c. 80. West’s Beach Corporation, Beverly. Chartered, 1852. 1852, c. 157. Weymouth Iron Company, Weymouth. Chartered, 1837. Wheaton Manufacturing Company, Norton. Chartered, 1844. Wheeler Horse Shoe Company, Boston. Organization certified, May 2, 1864. Wheeler Metal Forging Company, Boston. Organization certified, June 22, 1865. Whipple File and Steel Manufacturing Company, Boston. Organiza- tion certified, April 28, 1864. Additional certificate, October 13, 1866. 1866, c. 257. Whipple File Manufacturing Company. (See Whipple File and Steel Manufacturing Company.) Whipple Nail Manufacturing Company, Boston. Organization certified, April 28, 1864. Whitman and Miles Manufacturing Company, Fitchburg. Chartered 1864. Wickersham Nail Company, Boston. Organized, November 29, 1864. Organization certified, November 8, 1866. Williams Market, Boston. Chartered, 1849, Williamsburg Reservoir Company, Williamsburg. Chartered, April 24, 1865. Charter accepted, May 8, 1865. Williamstown and Hancock Railroad Company, Hancock. Chartered, 1852. 1866, c. 159. Williamstown Aqueduct Company, Williamstown. Organized. Williamstown Manufacturing Company, Williamstown. Chartered, April 27, 1865. Organization certified, January 6, 1866. Con- firmation certified, January 6, 1866. Williston Mills, Easthampton. Chartered, March 2,1866. 1866,c. 56. Winchendon Manufacturing Company, Winchendon. Chartered. Winnisimmet Company, Boston. Chartered, 1833. Winnisimmet Railroad Company, Chelsea. Chartered, 1857. Woburn Agricultural and Mechanics’ Association, Woburn. Chartered, 1830. 1867.] HOUSE—No. 50. 59

Woburn Gas-Light Company, Woburn. Chartered, 1854. Woods’ Hole Eailroad Company, Barnstable. Chartered, March 24, 1865. Worcester and Nashua Eailroad Company, Worcester. Chartered, 1845. Worcester Gas-Light Company, Worcester. Chartered, 1851, 1859. Worcester Gold and SilverMining Company,-Worcester. Organization certified, November, 1865. Worcester Horse Eailroad Company, Worcester. Chartered, 1861. Workingmen’s Loan and Fund Association, Salem. Organization certi- fied, October, 1855. Wrentham Branch Eailroad Corporation, Wrentham. Chartered, 1853. Wrentham Manufacturing Company, Boston and Wrentham. Char- tered.

Yale and 'Winn Manufacturing Company, Shelburne Falls. Organiza- tion certified, January 23, 1863. 60 TAX COMMISSIONER’S REPORT. [Jan

Table B. Appeal Cases during 1866. Agawam Company. Abatement allowed. American Magnesium Company. Abatement allowed. American Peat Company. Abatement allowed. American Safety Steam-Engine Company. Abatement allowed. American Tree Protector Company. Pending. Annawan Manufactory. Abatement allowed. Arlington Woolen Mills. Abatement refused.

Bates Petroleum Company of New York, Massachusetts, and New Hampshire. Abatement refused. Bay State Hardware Company. Abatement allowed. Bay State Shoe and Leather Company. Abatement allowed. Bemis Paper Company. Abatement allowed. Berkshire Life Insurance Company. Abatement allowed. Beverly Gas Company. Abatement allowed. Boston and North Carolina Turpentine Company. Pending. Boston and Providence Railroad Company. Abatement allowed. Boston Gas-Light Company. Abatement allowed. Boston Lumber Company. Pending. Boston Milling and Manufacturing Company. Abatement allowed. Boston Type Foundry. Abatement allowed. Boston Water-Power Company. Abatement refused. Brayton Rivet Company. Appeal withdrawn. Brookline Gas-Light Company. Abatement allowed.

Cambridge Gas-Light Company. Abatement allowed. Cary Improvement Company. Abatement refused. Cary Oil Company. Abatement allowed. Central Mills Company. Abatement refused. Chicopee Manufacturing Company. Abatement refused.

Dental Vulcanite Company. Pending.

Eagle Hill Mutual Coal Company. Abatement allowed. Earle Stove Company. Abatement refused. 1867.] HOUSE—No. 50. 61

Eastern Branch Railroad Company. Pending. Essex Hat Manufacturing Company. Appeal withdrawn. Essex Marine Railway Company. Abatement allowed. Eureka Manufacturing Company. Pending.

Fall River, Warren and Providence Railroad Company. Abatement allowed. Franklin Telegraph Company. Abatement allowed. Fuzzard Wadding Company. Pending.

Gazette Publishing Company. Abatement allowed. Granite Mills. Abatement refused. Great Barrington Gas-Light Company. Abatement allowed. Greenville Manufacturing Company. Abatement refused.

Hadley Company. Abatement allowed. Hampden Mills. Abatement allowed. Haverhill Gas-Light Company. Abatement refused. Hayden Manufacturing Company. Abatement refused. Henry Clay Coal Company. Pending. Holmes’ Hole Union Wharf Company. Appeal withdrawn. Holyoke Manilla Company. Appeal withdrawn. Hurlburt Paper Company. Abatement allowed.

Jamaica Pond Aqueduct Corporation. Abatement allowed.

Lamson and Goodnow Manufacturing Company. Appeal withdrawn. Lawrence Gas Company. Abatement allowed. Lithographic Power Press Company. Abatement allowed. Lowell Gas Cotnpany. Abatement allowed. Lowell Horse Railroad Company. Abatement allowed. Ludlow Mills. Abatement allowed.

» Manufacturers’ Insurance Company. Abatement refused. Marlborough Paper Company. Abatement refused. Massachusetts Arms Company. Abatement allowed. Massachusetts Condensing Company. Abatement allowed. Massachusetts Mutual Life Insurance Company. Abatement refused. Mercantile Savings Institution. Pending. 62 TAX COMMISSIONER’S REPORT. [Jan.

Methuen Woolen Mills. Abatement allowed. Middlesex Aqueduct Company. Abatement allowed. Mount Hope Iron Company. Abatement allowed. Mount Pleasant Coal Company. Abatement allowed.

New Bedford and Taunton Railroad Company. Abatement allowed. New Bedford Gas-Light Company. Abatement allowed. New England Pump Manufacturing Company. Abatement refused. North Adams Gas-Light Company. Abatement allowed. North Adams Woolen Company. Appeal withdrawn. Norwich and Worcester Railroad Company. Appeal withdrawn.

Otter River Company. Abatement allowed.

Pawners’ Bank. Abatement refused. Decision opened and abatement allowed. Pittsfield Coal Gas Company. Abatement allowed. Pittsfield Woolen Company. Abatement allowed.

Roxbury Gas-Light Company. Abatement allowed.

Salisbury Mills. Abatement allowed. South Boston Gas-Light Company. Abatement allowed. Stockbridge Water Company. Abatement allowed. Stony Brook Railroad Company. Abatement allowed.

Taber Plane Company. Appeal withdrawn. Taunton Oil Cloth Company. Abatement allowed. Troy Cotton and Woolen Manufacturing Company. Abatement allowed.

Vulcan Furnace Company. Abatement allowed.

Waverly Company. Abatement allowed. AYest Boylston Manufacturing Company. Abatement allowed. AYestern Massachusetts Insurance Company. Abatement allowed. AYheeler Horse Shoe Company. Pending. AYickersham Nail Company. Appeal withdrawn. Winnisimmet Company. Abatement refused. 1867.] HOUSE—No. 50. 63

Table C.

Abington, . . . $462 09 Brewster, . . . $5lO 92

Acton, . . . 341 58 Bridgewater, . . 4,694 49

. . . Acushnet, 159 96 Brighton, . . . 4,195 64

Adams, . . . 644 04 Brimfield, . . . 637 31

Agawam, . . . 403 31 Brookfield, . . 302 42

... Alford, 222 Brookline, . . . 31,157 31

Amesbury,. . . 1,436 67 Buckland, ... 37

Amherst, . . . 376 57 Burlington, . . 53 62

Andover, . . . 5,036 42

Ashburnham, . . 305 66 Cambridge, . . 25,649 99

. . . Ashby, 87 37 Canton, . . . 3,458 68

Ashfield, ... 1 45 Carlisle, . . . 70 44

Ashland, . • . 85 73 Carver, . . . 346 49

. . Athol, . 519 34 Charlemont, . . 1 48

Attleborough, . . 201 15 Charlestown, . . 13,474 51

Auburn, . . . 26 66 Charlton, . . . 52 96

Chatham, . . . 150 78

Barnstable, . . 2,094 86 Chelmsford, . . 954 81

... Barre, 748 09 Chelsea, . . . 2,843 65

Becket, . . . 56 77 Cheshire, . . . 47 12

Bedford, . . . 61 51 Chester, . . . 5 14

Belchertown, . . 59 27 Chesterfield,

Bellingham, . . 310 Chicopee, . . . 2,409 06

Belmont, . . . 3,281 90 Chilmark, . . . 147 62

Berkley, . . . 12 80 Clarksburg,

Berlin, . . . 132 28 Clinton, . . . 1,483 36

; Bernardston, . . 138 13 Cohasset, . . 2,204 77

. . . . . Beverly, 4,921 05 Colrain, . 553

. . . . . Billerica, . 703 77 Concord, 2,739 08

Blackstone, . . 146 99 Conway, . . . 17 92

. . . Blandford,. . Cummington, 259

Bolton, . ... 377 94

Boston, . . . 403,262 01 Dalton, . . . 895 20

Boxborough, . . 162 20 Dana,

Boxford, . . . 55 66 Danvers, . . . 775 21

Boylston, . . . 29 62 Dartmouth, . . 1,913 69

. . . Bradford, 400 30 Dedham, . . . 4,229 45

Braintree, . . . 1,030 74 Deerfield, ... 149 23 64 TAX COMMISSIONER’S REPORT [J aik

. . . Dennis, $1,120 23 Hadley, ... $94 70

. . . Dighton, . . 407 74 Halifax, . H 2 51

. . Dorchester, 15,452 73 Hamilton, ... 98 73

. . . . Douglas, 128 47 Hancock, . . 12 98

. . . Dover, 26 84 Hanover, . . . 859 43

... 94 Dracut, 85 Hanson, ... 252 13

... Dudley, 508 . . Hardwick, . 65 GO

. Dunstable,. 231 95 Harvard, ... 509 37

. . . Duxbury, 1,546 08 Harwich, . . . 203 94

Hatfield, . . . 405 64

East . 183 Bridgewater, 08 . Haverhill, . . 1,408 32 Eastham, . . . 132 07 Hawley,

Easthampton, . . 39 5,073 Heath ... 526

. . . . Easton, 8,438 83 Hingham, . . 3,679 92

Edgartown, . . 131 37 . . Hinsdale, . 2,430 25 Egremont,... 29 06 Holden, ... 2131

. . . 1,601 43 Enfield, Holland, .

Ervin ... 67 g. 14 Holliston, ... 91 81

Essex . ... 131 73 Holyoke, . . . 1,223 03

Hopkinton, . . 275 69

Fairhaven, . . 1,224 17 Hubbardston, . . 19 83 Fall River, . . 29,060 82 Hudson; ... !9 00 Falmouth,. . . 719 71 Hdl>- ... 665

. Fitchburg,. . 7,613 32 Huntington, . . 16 43

Florida, ...

. . 255 Foxborough, 41 ipsw ich, . . . 1,133 52

Framingham, . . 3,456 88

Franklin, . . . 116 14 Kingston, . . . 4,774 05

Freetown, . . . 498 33 Lakeville, . . . 183 71

Gardner, . . . 374 93 Lancaster,. . . 917 26

. Georgetown, . . 61 31 Lanesborough, . 45 59

Gill, .... 15 58 Lawrence, . . . 2,740 19

Gloucester, . . 2,160 85 Lee, .... 2,533 01

. . Goshen, . . . Leicester, . 1,225 93

Gosnold, . . . Lenox, . . . 1,170 67

Grafton, . . . 1,278 88 Leominster, . . 1,458 35

. . Granby, . . . 33 16 Leverett, . 778

. . . Granville, . . 16 35 Lexington, 948 31

... 488 Great Barrington, . 2,799 99 Leyden,

. . . . 882 Greenfield, . 3,276 96 Lincoln, 12

. . • 94 Greenwich, . Littleton, . 341

. . 36 . • Groton, . 1,744 88 Longmeadow, 1,112

. • . . Groveland, . 44 74 Lowell, 17,371 74 1867.] HOUSE—No. 50. 65

. . . Ludlow, Newton, . . . $16,385 75

. . Lunenburg, $215 07 North Andover, . . 1,438 91

. . . Lynn, 5,015 57 North Bridgewater, . 401 10

. . . Lynnfield, 433 79 North Brookfield, . 23G 77

North Chelsea, . . 48 22

. . . Malden, 1,654 98 North Reading, . . 434 01

. . Manchester, ' 232 36 Northampton, . . 6,633 17

. . . Mansfield, 164 98 Northborough, . . 908 96

. . Marblehead, 1,841 52 Northbridge, . . 1,083 45

... Marion, 53 12 Northfield,. . . 279 20

. . Marlborough, 1,074 10 Norton, ... 47 17

Marshfield, . . 655 71

. . Mattapoisett, 94 16 Oakham, ... 10 23

. . Medfield, . . 238 86 Orange, . 15 72

. . . 53 Medford, 4,803 Orleans, ... 373 67

. . . Medway, 507 39 Otis, ....

. . . . Melrose, 1,188 10 Oxford, . . 331 96

Mendon, . . . 50 34

. . . Methuen, 285 07 Palmer, . . . 103 11

Middleborougb, . . 2,802 04 Paxton,

Middlefield, . . Pelham,

Middleton,. . . 56 35 Pembroke, . . 150 02

. . . Milford, 914 89 Pepperell, . . . 613 57

. . . 205 Millbury, 73 Peru, ... 2 59 . . . . Milton, 5,820 98 Petersham, . 231 72

. . Monroe, . Phillipston, . . 43 32

. . . Monson, 670 91 Pittsfield, . . . 4,922 24

Montague,. . . 97 91 Plainfield, .

. . . Monterey, 18 68 Plymouth, . . . 4,949 27

Montgomery, . . 259 Plympton, ... 32 30

Mount Washington, . Prescott, .

Princeton, . . . 174 69

. . . Nahant, 372 66 Provincetown, . . 1,076 30

Nantucket, . . 3,884 75

. . , Natick, 252 52 Quincy, . . . 2,903 20

Needham, . . . 1,280 09

New . . . Ashford, Randolph, . , 1,679 20

New . . Bedford, 26,881 33 Raynham, . . . 2,220 77

. . New . Braintree, 11 84 Reading, . . 265 34

New . Marlborough, 439 Rehoboth, ... 519

. . New Salem, Richmond,. . . 64 66

. . . Newbury, 761 58 Rochester,. . . 21 31

. . . . Newburyport, 9,185 38 Rockport, . 1,102 88 9 66 TAX COMMISSIONER’S REPORT, [Jan.

• • R° we) ■ $8 80 Swampscott, . . $3,423 44

. . . Rowley, . G 7 G 7 Swanzey, . . 241 94 Roxbury, . . . 24,928 94

. .

Royalston,. . 233 53 Taunton, , . 10,442 14

... 993 . Russell, Templeton, . 400 11

... Rutland, 11 Tewksbury, . . GO5 84 ! Tisbury, . . 552 91

. . . Salem, 27,926 69 Tolland, .

. . . Salisbury, 1,263 44 Topsfield, ... 567 55

Sandisfield, . . 10 38 Townsend,. . . 105 09

... Sandwich, 930 39 Truro, ... 127 61

. . . Saugus, 163 12 Tyngsborough, . . 138 24

... . Savoy, i Tyringham, . 40 48

. Scituate, . . 228 19

Seekonk, ... 88 Upton, ... 23 35

. . . . Sharon, 254 . 36 Uxbridge, . 607 09

. . Sheffield, . 329 35

Shelburne,. . . 3,160 00 Wales, ... 84 02

. . . Sherborn, 404 72 Walpole, ... 879 73

... Shirley, 632 20 Waltham, . . . 10,560 62

. Shrewsbury, . 43 93 Ware, ... 141 84

. . . . Shutesbury, Wareham, . 1,582 78

... Somerset, 537 03 Warren, . . . 99 19

. . Somerville, . 3,049 75 Warwick, . . 23 81

South . . Danvers, 2,585 15 Washington, . . 92 76

. . South . Hadley, 2,012 58 Watertown, . 4,238 47

. South Reading, . 1,878 85 Wayland, . . . 310 97

South . . Scituate, 1,012 07 Webster, . . . 6,746 52

. . Southampton, 331 Wellfleet, ... 100 27

Southborough, . . 388 32 Wendell, ... 30 83

. . Southbridge, 467 84 Wenham, . . . 222 25

. . Southwick, 19 79 West Boylston, . . 488 80

. . Spencer, . 188 32 West Bridgewater, . 462 93

. . Springfield, 21,849 73 West Brookfield, . 93 73

. . Sterling, . 876 32 West Cambridge, . 2,075 82

. Stockbridge, . 3,602 47 West Newbury,. . 189 65

... Stoneham, 146 05 West Roxbury, . . 16,946 44

. . Stoughton,. 323 80 West Springfield, . 1,715 01

. . Stow, ' . 192 41 West Stockbridge, . 212 94

. . Sturbridgc, 144 69 Westborough, . . 364 05

... Sudbury, 269 33 Westfield, . . . 1,203 31

. . Sunderland, 62' 97 Westford, ... 663 20

. . Sutton, . 66 21 Westhampton, . 355 1867.] HOUSE—No. 50. 67

Westminster, . . $llB 18 Winchester, . , $1,523 14

. . . Weston, 1,356 23 Windsor, .

. . . 453 . Westport, . 29 Winthrop, . 140 98

. . . Weymouth; 1,403 58 Woburn, . . 1,027 07

... 40 Whately, 58 Worcester, . . 22,999 35

. Wilbraham, . 35 29 Worthington,

. . Williamsburg, 602 56 Wrentham, . . 493 92

Williamstown, . . 59 00

. . Wilmington, 61 78 Yarmouth, . . 1,711 40

Winchendon, . . 688 24