HOUSE, No. 33

REPORT

OF THE

TAX COMMISSIONER

OF THE

Commonwealth of Massachusetts.

FOR THE YEAR ENDING

DECEMBER 31, 1868.

BOSTON:

WRIGHT & POTTER, STATE PRINTERS, 79 Milk Street, (Corker of Federal Street.) 1869.

Cmnmontomlt!) of iltossadjusctte.

Treasury Department, Boston, ) January 15,1869. (

Hon. Harvey Jewell, Speaker ofthe House of Representatives.

Sir :—I have the honor to transmit through you to the legis- lature, the Annual Report of the Tax Commissioner for the year 1868, as made to me by D. A. Gleason, Esq., the Deputy in charge of the Tax Department.

I remain, with respect, Your obedient servant,

JACOB H. LOUD, Treasurer and Tax Commissioner.

CommmuDeoJtl) of iHassactyusetts.

Tax Commissioner’s Office, Boston, January 15,1869. )

Hon. Jacob H. Loud, Tax Commissioner.

. Sib:—The general purpose and operation of the Corporation Tax Law are so well known that it seems unnecessary to do more than to exhibit in a form similar to that which has been adopted in previous years an analysis of the year’s operations. The following summary exhibits the results for the year com- mencing with May 1, 1868. Whole Amount of Taxes Assessed under Chapter 283, Acts o/ISGS. General list, $1,211,853 45 On Coal, Mining, Quarrying and Oil Companies, One-twentieth of one per cent:

May assessments, .... $9,524 86

November assessments,. . . 8,298 56 Four per cent, business tax on net profits, 4,258 14 22,081 56 Aggregate of assessments,.... $1,233,935 01 Taxes of 1868, paid,—

General list, ....$1,185,261 38

Under section eight, . . . 9,520 05 Compositions under chap. 299,

Acts of 1867, ... 270 00 11,195,051 43 Taxes of 1868, unpaid,— General list, $26,592 07 section Under eight, ..... 12,291 51 6 TAX COMMISSIONER’S REPORT. [Jan.

Tiie following statement exhibits the outstanding unpaid taxes of corporations on the general list and the changes during the year.

Taxes of 1864,—

Outstanding December 31, 1867, . $18,688 57

Less amount paid, . . . 17,157 16 Abatements,..... 1,143 67

Outstanding December 31, 1868, . . . $387 74

Taxes of 1865,—

Outstanding December 31, 1867, . 830,600 57

Less amount paid, . . . 25,865 73

Abatements, .... 4,594 36

Outstanding December 31, 1868, . . . 140 48

Taxes of 1866,—

Outstanding December 31, 1867, . $30,281 59

Less amount paid, . . . 24,286 64

Abatements,. .... 5,718 15

Outstanding December 31, 1868, . . . 276 80

Taxes of 1867,—

Outstanding December 31, 1867, . $62,332 98

Less amount paid, . . . 56,482 79 Abatements,..... 3,624 74

Outstanding December 31, 1868, . . . 2,225 45

Taxes of 1868,—

. . Outstanding December 31, 1868, . 26,592 07

Aggregate of unpaid taxes,.... $29,622 54

The amount accruing to the Commonwealth under the law

is as follows :

Balance of general list distributed Nov. 25,1868, $283,488 06

Under section five, ...... 4,197 IB Under section eight, 9,520 05 1869.] HOUSE—No. 33. 7

General list taxes collected but not distributed, . $10,238 31

Due from corporations under section eight, . 12,291 61 Mining taxes of previous years collected in 1868, 7,997 77 Aggregate credit to the State from taxes of 1868, $327,782 83

Following the usual plan, a distribution of the amount col- lected was made to the towns and cities of the Commonwealth, which was applied in offset to the payment of the State tax. This was done as a matter of convenience to the treasurers of towns and cities and was rendered more desirable from the fact that a very large proportion of the tax had been collected at that jline. A distribution of all the tax collected at the •date of November 25 was then made, that being the nearest date at which it was practicable to make the necessary compu- tations in season for the preparation of the accounts.

The amount collected November 25, 1868, was $1,133,475 51

The amount distributed at that date was . . 845,549 84

The amount retained by the Commonwealth, . 287,925 67

A table is appended, marked “ C,” which gives the amount credited to each city and town in the Commonwealth under this distribution. The amount of tax laid upon corporations this year, while it is less than that of last year, is still not so much less as was apprehended, from the smaller amounts raised by taxation in many of the cities and towns of the Commonwealth the present year. It will be borne in mind that the rate of taxation under the law is fixed by assessing upon the gross valuation of the State the gross tax raised for public purposes in the several cities and towns. This rate has varied during the past four

years, as follows : In 1865, it was $17.56 per thousand of val- uation. In 1866, it was $14.83. In 1867, it was $16.67. In 1868,it was $13.12. The history of these rates shows a remark- ably regular alternation of reduction and enlargement. As there has been, during the same years, a remarkably ifhiform increase in the towns’ valuation of the taxable property in the Commonwealth, it must be accepted as the probable solution of the problem that ill-considered attempts to reduce the rates 8 TAX COMMISSIONER’S REPORT. [Jan. are immediately followed by the necessary consequence of an increased taxation for the ensuing year. The valuation of the State for taxable purposes, as derived from the assessors’ aggregates, including the amount taxed under this law since 1864, has been as follows since 1862 :

1862, $858,980,326 00 1863, 897,150,983 00 1864, 1,002,874,515 00 1865, 1,071,783,471 00 1866, 1,169,331,185 00 1867, 1,251,416,381 00 1868, 1,313,782,735 00 • While the reduction of the amount of taxes required of the citizens is a source for congratulation when this reduction is a consequence ofreduced burdens, it is obvious that it loses much of its value when it is merely temporary and represents only a postponement of the necessary levy till the ensuing year. The comparative valuation of the capital stock and real estate of corporations during the years 1867 and 1868 is as follows:

The aggregate valuation of corporate stocks— 00 In 1867, . . ■ $165,641,943 1868, 181,178,768 00

Excess of 1868, ...... 15,536,825 00

The value of real estate and machinery— In 1867, $86,943,662 00 1868, 92,328,430 00 Excess of 1868, 5,384,768 00

The aggregate excess on which a tax was laid,— In 1867, $85,141,784 00 1868, 90,986,786 00 Excess of 1868, 5,845,002 00

As explained in the report of last year, it has been found necessary to keep the accounts of assessments and distribution of taxes with reference to the year for purposes of taxation 1869.] HOUSE—No. 33. 9

which commences with May Ist. The following summary has been prepared to connect the exhibit of this Report with those of the treasurer and auditor, which cover, of course, the finan- cial year, which commences with January first. The whole amount realized by the Commonwealth during

the financial year, ending December 31, 1868, has been—

General List, distributed, . $287,685 19

not distributed, . 21,813 48

Mining List, .... 9,520 05

Total from taxes of 1868, . $319,018 72

•

Taxes of previous years collected in 1868,—

General List of 1864, . . $6,319 08

of 1865, . . 16,804 75

of 1866, . . 14,308 17

of 1867, . . 22,478 71 59,910 73 Mining List of 1864, $1,013 18 of 1865, 52 50 of 1866, 927 50 of 1867, 6,004 59 57,997 77

Interest, .... 41 99 8,039 76

Total amount realized, .... $386,969 21

The assessment of taxes upon coal, oil and mining compa- nies has been, as during the previous years, a matter causing no little labor and anxiety. There are very many of these cor- porations which were organized during the period of specula- tion which is now substantially ended, upon an entirely insuf- ficient basis of capital to develop whatever value there may have been in the mining or oil lands, which constituted chiefly the foundation of their structure. In, many cases the officers and stockholders, disgusted with the failure of their expecta- tions, and without any money or other available resources, have ceased making any attempt to discharge the debts of the cor- poration, and without having a legal dissolution have abandoned 2 10 TAX COMMISSIONER’S REPORT. [Jan. the organization. If any plan could be arranged for a sur- render of franchises that have become a heavy burden, which would be less expensive than that now open, and should at the same time guard properly the rights of creditors, it would prove a'great relief to many who are now in doubt as to the extent of their present and possible future liabilities, and also remove a class of corporations which are a stumbling-block in the way of the proper use of the general law for the organization of man- ufacturing and mechanical corporations. The whole amount assessed during the year upon coal, min- ing, and oil companies is as follows: —

•

Upon returns of 1864, ..... $175 00 of 1865, 52 50 of 1866 877 50 of 1867, 4,877 78 of 1868, 22,081 56

Aggregate of assessments in 1868, . . $28,064 34

The whole amount paid by such corporations during the year, ending December 31, 1868, is as follows:

Taxes of 1861, $1,013 18

of 1865, ...... 52 50 of 1866, 927 50 of 1867, 6,004 59 of 1868, 9,520 05

Interest, ...... 41 99

Aggregate of collections in 1868, . . $17,559 81

A few companies have availed themselves of the provisions of chapter 299 of the Acts of 1867, allowing the composition of overdue taxes upon a reduction of their capital or a dissolution of the corporation. ,

The taxes compounded for amounted to . . $3,166 67

The amount received was . . $1,213 18

The amount allowed was . . 1,953 49 1869.] HOUSE—No. 38. 11

The details of the mining tax of 1868 are as follows : One-twentieth of one per cent.

Massachusetts corporations, —

. . May assessments, . $5,121 75

November assessments, . . 4,603 25 $9,725 00 Foreign corporations,—

May assessments, . . . $4,403 11

November assessments, . . 3,695 31 8,098 42

$17,823 42 Pour per cent, taxes on net profits of nine Mass,

corporations, ...... 4,258 14

Aggregate mining, etc., taxes of 1868 assessed, . $22,081 56

Amount collected and compounded for,— One-twentieth of one per cent.

Taxes paid, .... $9,520 05 Abated, 270 00 9,790 05

Taxes of 1868 unpaid January 1, 1869, . . $12,291 51

The general result of the taxes upon this class of corpora- tions is exhibited in the following table of taxes assessed, with the amounts paid, abated and still outstanding :

TEAR. [ Assessed. | Abated. Paid. Outstanding.

1864, . . . §80,076 85 §28,641 44 §46,378 33 $11,057 08

. 1865, . . 59,042 84 3,915- 21 40,290 29 15,437 34

1866, . . . 45,525 00 5,958 74 30,841 09 8,725 17

. 1867, . . 20,249 77 2,275 89 16,839 09 7,134 79

1868, . . . 22,081 50 270 00 9,520 05 12,291 51

§239,576 02 §41,001 28 §143,868 85 §54,645 89 12 TAX COMMISSIONER’S REPORT. [Jan.

While the amount realized during the past year has been less than that received in some previous years, it is yet noticeable that a very large percentage of the amount due has been collected. It should also be added that a considerable portion of the tax assessed for 1868 is based upon the provision impos- ing a tax of four per cent, upon business profits which did not become due until after the close of the present financial year. It is a gratifying indication of ultimate prosperity in some of these enterprises that the tax derived from this source is con- siderably larger than that of last year. As already suggested, the further collection of the outstanding taxes of 1861 and 1865 must be regarded as hopeless from the condition of the companies, many of which apparently expired from the effort of making the return on which the tax is based. The number of corporations in existence, and from which returns have been required and received, is as follows

> General List. Whole number on lists, 1,068

Made return, ...... 880

Organized since May 1, 1868, ... 42

Not organized under charter, May 1, 1868, . 79

Practically dead and worthless, ... 67

Mining and Oil Companies. Whole number of lists, 212

Massachusetts companies, .... 122

Foreign companies, ..... 90

Massachusetts Companies.

. . May returns, . required, 112; received, 69

“ “ November returns, . . 107; 57 “ “ Business reports, . . 112; 72

Foreign Companies. 63 May returns, . . . required, 78; received, “ “ 46 . November returns, . 72;

Whole number of companies making any returns for 1868, Massachusetts companies, Foreign companies, 1869.] HOUSE—No. 33. 13

Whole number of companies making all the returns for 1868 : Massachusetts companies, 55 Foreign companies, 45

Number of companies dissolved, 3 In process of dissolution, 5 Organized since May 1,1868, 2

Whole number of business reports received, . . 72

Of which show profits and pay taxes thereon, . . 9

The number of new corporations and the amount of capital authorized during the year appear in the following summary, which is derived in part from the statistics furnished by the Secretary of the Commonwealth.

Capital authorized in 1868

By special charter,...... $26,850,000 00

Under general laws, .....12,272,383 58

$39,122,383 58

Authorized reductions, ..... 718,000 00

Aggregate capital, .....$38,401,383 58

To the above amount should be added the capitals of a num- ber of corporations which have organized but not yet filed cer- tificates of organization, and nearly as large an amount should be deducted on account of companies which have died or merged or reduced their capital and not certified the facts.

Of those organized under general laws there were,— Oil and mining companies, 6 ; capital, $1,350,000. pther corporations, 83 ; capital, $9,439,800. And a number of co-operative and fishing corporations with very small capitals.

A list of corporations known to be in existence and liable to taxation underthe law is appended to this Report, marked “ A.” The difficulty of preparing such a list and keeping it accurate is very great indeed, and it is respectfully suggested whether 14 TAX COMMISSIONER’S REPORT. [Jan. the imposition of some penalty more immediately applicable than a liability for debts of the corporation would not be more effectual to secure a compliance with the law requiring returns from which alone such a list can be made certainly accurate. The increase in the amount of capital invested in corporations shows that this still continues to be as it has heretofore been a convenient means for the employment of a limited amount of capital in the development of new sources of wealth in manu- facturing industry, and that the imposition of an equitable share of the common burdens upon capital so invested does not have the discouraging and depressing effect which has heretofore been anticipated by some. I would, however, suggest whether there are not defects in the modes of establishing the organiza- tion and certifying the continuance of corporations, especially those created under the general law, which should be remedied. The board of appeal was constituted by the appointment of the Hon. Thomas Talbot, of the council, to serve with the treasurer and auditor. The board held its first session on the sixth day of February, 1868, and has held thirteen sessions for the hearing appeals. There were six appeals from the allowance of credits to towns under the distribution of 1868, and three under the distribution of 1867. In all these cases the claims were adjusted between the parties upon the presentation of proper proofs in accordance with the suggestion of the Commissioner.

Appeals heard in 1868.

Whole number of appeals, ...... 94

Appeals of 1864, ...... 1

Appeals of 1865, ...... 4 5 Appeals of 1866, ...... Appeals of 1867, 8

Abatements allowed, ..... 6 Abatements refused, 2

Appeals of 1868, ...... 16

Abatements allowed, ..... 67

Abatements refused, ..... 6 Appeals withdrawn, '2 Pending, 1 1869.] HOUSE—No. 33. 15

A table marked “ B ” is annexed, showing the names of cor- porations making appeals and the disposition of the appeal. The case still pending was continued at the request of the parties. The usual information for assessors has been printed and forwarded from the office during the year, and it is believed with beneficial results more than sufficient to compensate for the expense incurred thereby. The lists of shareholders in national banks were prepared and forwarded very nearly at the time expected, and there is every reason to believe that the time allowed for the purpose is sufficient if the assessors of the towns in which the banks are located will perform their d-uty promptly and at the time required. The little delay that took place this year can thus be entirely avoided, and the information be seasonably placed before the officers who are to act upon it in a clear and legible form. By a decision of the supreme court it has been established that the guarantee capital stock of insurance companies is not included among those intended to be taxed under this law. There are but three of these companies which have such a capi- tal on which dividends as such are paid, and it is suggested as a matter of inquiry whether it is desirable that they should be included, or whether, from the peculiar relations which the stockholders maintain to the members of those companies, they should be left subject to local taxation as they now are. By the decision of the supreme court of the Commonwealth in the case against the Bay State Copper Company, the right of the Commonwealth to impose the tax imposed by the law upon mining companies, chartered by other States, but doing business in this Commonwealth, has been established. The supreme court of the United States has confirmed the decision of our supreme court as to the validity of the tax imposed under this law upon certain corporations which claimed a partial exemption on account of holding United States bonds. These decisions have disposed of all the questions materially affecting the general purpose of the law in favor of its validity, and there is no reason apparent why, with a continuance of a reasonable degree of prosperity, the operation of the law should 16 TAX COMMISSIONER’S REPORT. [Jan. not continue to furnish a considerable income to the Common- wealth without unduly weighing upon any class or interest. The revenue thus derived is obtained from the citizens of other States and countries, who, under its operations, contribute to the support of our laws and institutions only in proportion as they derive benefit from them in common with our own citizens.

Very respectfully, yours,

DAN. A. GLEASON, Deputy Commissioner. 1869.] HOUSE—No. 33. 17

Table A.

Corporations existing under authority of this Commonwealth, December 31, 1868, and subject to taxation under the Corpora- tion Tax Act.

Acushnet Cooperative Association, New Bedford. Organization certified under 1866, c. 290, November 9, 1867. Acwortb GoldMining and Smelting Company, Boston. Organiza- tion certified, January 14, 1868. Adams Gas Light Company, (South) Adams. Organization cer- tified, November 13, 1860. Adriatic Mills, Worcester. Organization certified, December 14, 1863. A£tna Mills, Watertown and Newton. Organization certified, 1863 Chartered, 1864. Agawam Bridge Company, Springfield. Chartered 1856, c. 274; 1861, c. 38; 1864, c. 164; 1868, c. 303. 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. Albany Street Freight Railway Company, Boston. Organization certified, May 15, 1868. Chartered, 1868, c. 97. Alleghany Fertilizer Company, Boston. Organization certified, April 14, 1866. Alta California Copper Mining Company. Organization certified, May 11, 1866. American ArtificialLimb 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. 3 18 TAX COMMISSIONER’S REPORT. [Jan.

American Consolidated Fire Extinguisher Company, Boston. Organization certified, December 1, 1868. American Fire Extinguisher Company, Boston. Organization certified, February 1, 1867. American Hide and Leather Splitting and Dressing Machine Com- pany, Boston. Organization certified, February 16, 1866. American Hoop Machine Company, Fitchburg. Organization cer- tified, August 6, 1856. American Horse Collar Company, The, Boston. Organization cer- tified, January 1, 1868. American Horse Shoe Company, Boston. Organization certified, January 24, 1868. American Improved Gas Light Company of Boston, Boston. Organization certified, January 11, 1868. American Improved Gas Light Company of Lawrence, Lawrence. Organization certified, August 22, 1868. American Improved Gas Light Company of Lowell, Lowell. Or- ganization certified, January 6, 1868. American Improved Gas Light Company of Massachusetts, Boston. Organization certified, July 27, 1868. American Improved Gas Light Company of West Roxbury, West Roxbury. Organization certified, October 30, 1868. American Insurance Company, Boston. Chartered, 1818. American Lasting Machine Company, Boston. Organization cer- tified, October 21, 1867. American Linen Company, Fall River, Chartered, 1853. American Low Water Reporter Company, Newburyport. Organ- ization certified, October 8, 1867. American Machine Company, Newburyport. Organization certi- fied, June 25, 1867. American Magnesium Company, Boston. Organization certified, March 28, 1865. American Marble Cutting Company, Boston. Organization certi- fied, May 11, 1866. American Metallic Tubing Company, Boston. Organization certi- fied, June 15, 1867. American Molded Collar Company, Boston. Organization certified, November 19, 1864. American Nut and Arms Company, Boston. Organization certified, March 28, 1867. American Patent Sponge Company, Boston. Organization certified, June 25, 1867. 1869.] HOUSE—No. 38. 19

American Peat Company, Boston. Organization certified, Decem- ber 11, 1865. American Powder Company, Boston. Chartered, 1863. 1868, c. 76. American Print Works, Fall River. Chartered, 1857. American Railway Frog Company, The, Boston. Organization 'certified,, January 3, 1867. American Rattan Company, Fitchburg. Organization certified, August 18, 1852. American Saddle Company, Boston. Organization certified, June 9, 1868. American Slate Company. Organization certified, July 2, 1864. American Soda Fountain Company, Haverhill. Organization cer- tified, November 20, 1854. American Steam Gas Company, Boston. Organization certified, 1865. American Steam Gauge Company, Boston. Chartered, 1854. American Steamship Company, The, Boston. Chartered, 1863, c. 112; 1865, e. 187. Charter extended and amended, 1868, c. 229. American Tablet Company, Boston. Organization certified, No- vember 29, 1865. American Tack Company, Fairhaven. Organization certified, May 9, 1867. American Tool and Machine Company, Boston. Organization cer- tified, October 4, 1864. American Tube Works, Somerville and Boston. Organization cer- tified, 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. Assessment certified, August 4, 1860. Amesbury Mills, Amesbury. Organization certified, December 16, 1867. Amherst Branch Railroad Company, Amherst. Chartered, 1848 1864, c. 147. 1866, c. 230. Andover Bridge, Proprietors otj Andover. Chartered, 1793. Owned by Essex Company. 20 TAX COMMISSIONER’S REPORT. [Jan.

Annapolis Copper Company. Organization certified, April 4,1864. Annawan Manufactory, Fall River. Chartered, 1825. Appleton Company, LoweU and Boston. Chartered, 1828. Appleton Street Church, Proprietors ofthe, Lowell. Archimedean Ventilation Company, Boston. Organization certified, January 26, 1864. Argentine Silver Mining and Exploring Company. Organization certified, February 9, 1866. Arlington and Lexington Street Railway Company, Arlington. Chartered, 1868, c. 40. Arlington Gas Light Company, Arlington. Chartered, 1854. Arlington Horse Railroad Company, Arlington. Chartered, 1857. Arlington Lake Water Company, Chartered, 1855. Renewed, 1867, c. 40. Arlington Piano Company, Leominster. Organization certified, July 1, 1867. Arlington Woolen Mills, Lawrence. Organization certified, Feb- ruary 20, 1865. Arms and Bardwell Manufacturing Company, The, Northampton. Organization certified, July 14, 1866. Ashburnham Reservoir Company, Ashburnham. Chartered, 1853. Assabet Manufacturing Company, Sudbury and Boston. Organiza- tion certified, September 11, 1862. Assonet Fishing Company, (Assonet) Freetown. Chartered, 1860. Athol Machine Company, The, Athol. Organization certified, June 4, 1868. Atlantic Cotton Mills, Lawrence. Chartered, 1846. Atlantic Gold Mining Company, Boston. Organization certified, January 11, 1864. 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, 1804.

Baker’s Pond and Drain Fishing Company, South Yarmouth. Chartered, 1858. Baldwin Company, North Chelmsford. Chartered, 1844. Barrister’s Hall in Court Square, Proprietors of, Boston. Char- tered, 1848. Taxed to Fifty Associates. Bartlett Steam Mills, Newburyport. Chartered, 1837. 1869.] HOUSE—No. 33. 21

Bass River Lower Bridge, The Proprietors of, South Yarmouth. Chartered, 1832. Bass River Upper Bridge, The Proprietors of, Yarmouth and Dennis. Chartered, 1833. Bay State Barrel Company, East Cambridge. Organization certi- fied, October 13, 1866. Bay State Brick Company, Boston. Organization certified, July 2, 1863. Bay State Fire Insurance Company, Worcester. Chartered, 1860. Bay State Glass Company, East Cambridge. Organization certified, October 9, 1851. Bay State Gold and Silver Mining Company, Worcester. Organ- ization certified, November 26, 1866. Bay State Gold Mining Company. Organization certified, January 14, 1867. Bay State Hardware Company, Northampton. Organization cer- tified, January 21, 1862. Bay State House, Proprietors of the, Worcester. Chartered, 1853. Bay State Iron Company, Boston. Chartered, 1850. Bay State Screw Company, Taunton. Chartered, 1851. Bay State Shoe and Leather Company, Worcester. Organization certified, July 12, 1866. Bay State Steamboat Company, Fall River. Chartered, 1849. 1868, c. 314. Bayley Hat Company, Newburyport. Organization certified, pre- vious to May 1, 1867. Confirmed, 1868, c. 163. Beacon Petroleum Company. Organization certified, May 14, 1865. Beaman Manufacturing Company, West Boylston. Chartered,

Beebe Farm Oil Company. Organization certified, March 21,1865. Belcher and Taylor Agricultural Tool Company, Chicopee. Organ- ization certified, November 25, 1864. Additional certificate, May 20, 1865. Belcher Peat Company, Belchertown. Organization certified, November 5, 1866. Belvidere Woolen and Manufacturing Company, Lowell. Char- tered, 1834. Bemis and Call Hardware and Tool Company, Springfield. Organ- ization certified, June 5, 1855. Bemis Paper Company, Holyoke. Organization certified, December 1, 1865. Beoli Company, Fitchburg. Chartered, 1864. 22 TAX COMMISSIONER’S REPORT. [Jan.

Berkshire Railroad Company, Stockbridge. 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. Bickford Knitting Machine Company, Boston. Organization cer- tified, December 12, 1868. Bickford Novelty Manufacturing Company, Boston. Organization certified, August 6, 1867. October 5, 1867. Bigelow Carpet Company, Clinton. Chartered, 1854. Bigelow Mills, Boston. Organization certified, October 27, 1868. Black River Mining Company. Organization certified, March 10, 1863. Blake Boot and Shoe Machine Company, Boston. Organization certified, November, 1862. Boott Cotton Mills, Lowell. Chartered, 1835. Boston and Railroad Boston. Chartered, 1867. Albany' Company, 1867, c. 270. Boston and Chelsea Railroad Company, Boston. Chartered, 1854. Boston and Chicago Adjustable Car Company, Boston. Chartered, 1868, c. 205. Boston and Colonial Steamship Company, Boston. Chartered, 1865. Boston and Colorado Smelting Company, Boston. Organization certified, May 11, 1867. Boston and Fairhaven Iron Works, Fairhaven. Chartered, 1863. Boston and Hingham Steamboat Company, Boston. Chartered, 1831. Boston and Lackawanna Coal Company. Organization certified, November 17, 1864. Boston and Lexington Paint Company, Boston. Organization cer- tified, May 9, 1867. Boston and Lowell Railroad Corporation, Boston. Chartered, 1830. Boston and Mahanoy Coal Company. Organization certified, November 15,1864. Boston and Maine Foundry Company, South Reading. _ Organiza- tion certified, February 13, 1856. Original location, Stone- ham. Boston and Maine Granite Company, Boston. Organized, under General Laws, about January 1, 1868. Boston and Maine Railroad, Boston. Chartered, 1833. 1869.] HOUSE—No. 33. 23

Boston and Martha’s Vineyard Peat Company, Boston. Organiza- tion certified, February 18, 1867. Boston and New Brunswick HemlockBark Extract Company, Bos- ton. Organization certified, January 15, 1868. Boston and New York Paint Company, Boston. Organization cer- tified, March 13, 1867. Boston and New York Slate and Tile Company. Organization cer- tified, April 13, 1864. Boston and New York Steamboat Company, Boston. Chartered, 1865. Boston and North Carolina Turpentine Company, Boston. Organ- ization certified, August 4, 1865. Boston and Northfield Slate Company. Organization certified, February 24, 1866. Boston and Nova Scotia Gold-Mining Company. Organization cer- tified, January 17, 1864. Boston and Providence Railroad Corporation, Boston. Chartered, 1831. Boston and Reese River Silver-Mining Company. Organization certified, October 7, 1865. Boston and Roxbury Mill Corporation, Boston. Chartered, 1814. Boston and Sandwich Glass Company, Boston. Chartered, 1826. Boston and Vermont Telegraph Company, Boston. Chartered, 1849. Boston and West Roxbury Railroad Company, Boston. Chartered, 1861. 1868, c. 109. Boston, Barre and Gardner Railroad Corporation, Worcester. Chartered, 1847. Time extended, 1868, c. 30. Boston Beer Company, Boston. Chartered, 1828. Boston Belting Company, Boston. Chartered, 1845. Boston Bitumenized Pipe Company, Malden. Organization certi- fied, October 20, 1863. Boston Button Company, Boston. Organization certified, May 22, 1868. Boston Can Company, Boston. Organization certified, February 27, 1866. Boston Car Spring Company, Boston. Organization certified, May 9, 1867. Boston Champion Fixture Company, Boston. Organization certi- fied, under 1866, c. 290. Boston, Clinton and Fitchburg Railroad Company, Fitchburg. Chartered, 1847. 1865, c. 2, 170. 1867, c. 153. 24 TAX COMMISSIONER’S REPORT. [Jan.

Boston Cooperative Association, Boston. Organization certified, November 10, 1868, under 1866, c. 290. Boston Corset Skirt Company, Boston. Organization certified, August 21, 1862. Boston Duck Company, Palmer and Boston. Chartered, 1845. Boston Dye Wood and Chemical Company, Boston. Organization certified, February 21, 1868. Boston Elastic Fabric Company, Boston. Organization certified, March 24, 1863. Boston Elastic Stamp Company, Boston. Organization certified, December 10, 1867. 1866, c. 290. Boston Exchange Company, Boston. Chartered, 1836. Boston Fire-Brick and Clay Retort Manufacturing Company, Bos- ton. Organization certified, January 26, 1864. Boston Flax Mills, East Braintree. Organization certified, Decem- ber 6, 1852. Boston Folding Lamp Shade Company, Boston. Organization certified, July 21, 1868. Boston Forge Company, Boston. Organization certified, March 28, 1867. Boston Fruit Preserving Company, Boston. Organization certified, January 27, 1868. Boston Gas Light Company, Boston. Chartered, 1823. Boston, Hartford and Erie Railroad Company, Boston. Chartered, 1868, c. 145. Boston Hemp Manufacturing Company, Boston. Chartered, 1831. Boston Ice Company, The, Boston. Organization certified, April 4, 1866. Boston Insurance Company, Boston. Chartered, 1823. Boston Lead Company. Chartered, 1829. Boston Machine Company, Boston. Boston Manufacturing Company, The, Waltham. Chartered, 1813. Boston Market House Company, Boston. Chartered, 1867, c. 290. Boston Milling Company, Boston. Organization certified, Septem- ber 16, 1867. Boston Musical Hall Association, Boston. Chartered, 1851. Boston Optical Works, Boston. Organization certified, May 10, 1867. Boston Rubber Shoe Company, Malden. Chartered, 1853. Boston Safe Deposit Company, Boston. Chartered, 1867, c. 151. 1860.] HOUSE—No. 38. 25

Boston Screw Company, Boston. Organization certified, December 12, 1866. Boston Shoe Stud and Button Company, Boston. Organization certified, December 30, 1867. Boston Skating Rink Association, Boston. Chartered, 1868, c. 147, 240. Boston Slate Company, Boston. Organization certified, December 27, 1865. Boston Small Arms Improvement Company, Boston. Organiza- tion certified, June 6, 1867. Boston Spring Bed Company, Boston. Organization certified, August 15, 1867, and August 29, 1867. Boston Star Collar Company, Boston. Organization certified, March 14, 1868. Boston Stereotype Foundry, Boston. Chartered, 1850. Boston Sugar Refinery, Boston. Chartered, 1834. . Organization certified, January 24, 1853. Boston Temperance Hall Association, Boston. Chartered, 1867. Boston Theatre, 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, 1865. Boston White Flint Marble Company, Boston. Chartered, 1867, c.

Bowditch Mills, Salem. Chartered, 1868, c. 218. Bowman Oil Company, Roxbury. Organization certified, Novem- ber 26, 1855. Boylston Fire and Marine Insurance Company, Boston. Chartered, 1825. Boylston Market Association, The, Boston. Chartered, 1809. Bridgewater and Taunton Railroad Company, Taunton. Char- tered, 1867, c. 74. Bridgewater Iron Manufacturing Company, Bridgewater. Char- tered, 1825* Britannia Gold Company, Boston. Organization certified, March 20, 1865. Broadway Railroad Company. See South Boston Railroad Com- pany, 1868, c. 241. Brookline and Back Bay Street Railroad Company, Boston. Char- tered, 1866, c. 240. Confirmed, 1868, c. 52. i 26 TAX COMMISSIONER’S REPORT. [Jan.

Brookline Gas Light Company, Brookline. Chartered, 1853. Buel Mining Company, Boston. Organization certified, March 9, 1866. Bullion Consolidated Mining Company, Boston. Organization cer- tified, December 6, 1865. Bunker Hill Gold Mining Company, Boston. Organization certi- fied, October 2, 1865. Burleigh Rock Drill Company, The, Fitchburg. Organization cer- tified, December 16, 1867.

Cabot and West Springfield Bridge, Proprietors of, Chicopee. Chartered, 1846. Caledonia Gold Mining Company, Boston. Organization certified, September 10, 1864. Calcutta Linseed Oil Works, Boston. Organization certified, Jan- uary 29, 1868. Caleb’s Pond Company, Edgartown. Chartered, 1857. Cambridge and Brookline Bridge, Proprietors of, Cambridge. Chartered, 1850. Cambridge Gas Light Company, Cambridge. Chartered, 1852. Cambridge Land and Building Association, Cambridge. Chartered, 1868, c. 207. Cambridge Lyceum. See Lyceum of the town of Cambridge. Cambridge Railroad Company, Cambridge. Chartered, 1853. Cambridge Stamping Company, Cambridgeport. Organization cer- tified, December 8,1865. Canton and Hyde Park Railroad Company, Canton. Chartered, 1865, c. 52. Canton Aqueduct Corporation, in Canton. Canton Elastic Fabric Company, Canton. Organization certified, January 20, 1866. Canton Woolen Mills, Canton. Organization certified, August 9, 1865. Cape Ann Anchor Works, Gloucester. Organization certified, June 26, 1868. Cape Ann Granite Company, Rockport. Chartered, 1867, c. 183. Cape Cod Boot and Shoe Manufacturing Company, Harwich. Or- ganization certified, March 25, 1868. Cape Cod Foundry Company, Hyannis. Chartered, 1865. Cape Cod Glass Company, Sandwich. Chartered, 1864. Cape Cod Railroad Company, Hyannis. Chartered, 1846. 1868, c. 133. 1869.] HOUSE—No. 83. 27

Carew Manufacturing Company, South Hadley Falls. Chartered, 1848. Cary Improvement Company, 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 certi- fied, August 9, 1866. Central Mills Company, Southbridge. Chartered, 1863. Central Square Wharf Company, East Boston. Chartered, 1848. Central Wharf and Wet Dock Corporation, The, Boston. Char- tered, 1815. Central Wharf Company, for inspecting fish, Wellfleet. Organiza- tion certified, April 16, 1865. Centreville Fish Weir Company, Barnstable. Champlain Copper Mining Company, Boston. Organization certi- fied, March 30, 1864. Charles River Navigation Company, Boston. Chartered, 1857, c. 57. Revived, 1868, c. 238. Charles River Park Association, Milford. Organized, April 12, 1865. Charlestown Gas Company, Charlestown. Chartered, 1846. Charlestown Workingmen’s Cooperative Association, Charlestown. Organization certified, November 14, 1867, under 1866, o. 290. Chaudiere Copper Mining Company. Organization certified, Feb- ruary 10, 1863. Chebucto Gold Mining Company, Boston. Organization certified, March 25, 1864. Chelmsford Foundry Company, Chelmsford. Organization certified. May 23, 1859. Chelsea Beach and Saugus Bridge Turnpike Company. 1868, c. 82. Chelsea Fire Insurance Company, Chelsea. Chartered, 1865, c. 37. Chelsea Gas Light Company, Chelsea. Chartered, 1863. Chelsea Oil Company, Chelsea, Organization certified, January 18, 1865. Chelsea Workingmen’s Cooperative Association, Chelsea. Organ- ization certified, November 19, 1867, under 1866, c. 290. Cheshire Railroad Company, Boston. Chester Emery Company, Chester. Organization certified, May 13, 1868. 28 TAX COMMISSIONER’S REPORT. [Jan.

Chicopee Palls Hosiery Company, Chicopee. Organization certi- fied, August 25, 1868. Chicopee Manufacturing Company, Chicopee, Springfield and Bos- ton. Chartered, 1823. Citizens’ Gas Light Company of Quincy, Quincy. Chartered, 1860. Citizens’ Gas Light Company of South Reading. Organization certified, January 10, 1862. City Fire Insurance Company, Boston. Chartered, 1847. Clear Creek Tunnel Company, Boston. Organized under General Laws. Clement and Hawkes Manufacturing Company, Northampton. Or- ganization certified, October 2, 1866. Clinton Gas Light Company, Clinton. Chartered, 1854. Clinton Wire Cloth Company, Clinton. Organized, 1856, under 1851, c. 133. Cochituate Protective Union, Wayland. Organization certified, November 9, 1868, under 1866, c. 290. Cohasset and Soituate Railway Company, Cohasset. Chartered, 1866. 1866, c. 181. Colorado Gold Mining Company, Boston. Organization certified, July 22, 1863. Colorado Mining and Exploring Company, Boston. Organization certified, January 4, 1866. Combination Nursery Furniture Company, Boston. Organization certified, May 23, 1868. Commercial Freight Railway Company, Boston. Chartered, 1866. Commercial Insurance Company, Nantucket. Chartered, 1831. Commercial Wharf Company, The, Boston. Chartered, 1832. Commonwealth Gold Mining Company of Colorado, Boston. Organization certified, October 19, 1866. Commonwealth Hotel Company, Pittsfield. Chartered, 1866. 1866, c. 76. Cone Iron Works, West Stockbridge. Organization certified, Sep- tember 28, 1864. Connecticut River Bridge, The Proprietors of, Montague. Char- tered, 1796. Connecticut River Railroad Company, Northampton. Chartered, 1845, c. 8. Constitution Wharf Company, Boston. Chartered, 1855. Conway Fire Insurance Company, Boston. Chartered, 1849. Cook Gold Mining Company of Boston, Boston. Organized under GeneralLaws. 1869.] HOUSE—No. 33. 29

Cook Gold Mining Company of Colorado, Boston. Organization certified, December 27, 1864. Cooperative ManufacturingAssociation ofCharlestown, Charlestown. Organization certified, December 5,1868, under 1866, o. 290. Cooperative Mills, Fall River. Chartered, 1867, c. 174. Cordaville Mills, Cordaville. Organization certified, June 10,1864. Cotsw.old Brush Company, Florence, Northampton. Organization certified, July 8, 1868. Coys Hill Cheese Company, Warren. Organization certified, May 8, 1867. Crosby and Thompson Desulphurizing Machine Company. Organi- zation certified, April 26, 1865.

Dalby Mills, The, Newton. Organization certified, February 20, 1865. Danvers Bleachery, South Danvers and Boston. Organization cer- tified, January 25, 1864. Danvers Carpet Company, Danvers. Organization certified, Feb- ruary 19, 1865. Danvers Gas Light Company, Danvers. Organization certified, August 1, 1861. Danvers Railroad Company, Boston. Chartered, 1852. Dartmouth Bridge Company, Dartmouth. Chartered, 1828. Davol Mills, Fall River. Chartered, 1867, c. 175. DeKalb Brick Company, Chelsea. Organization certified, Novem- ber 24, 1863. Dean Cotton and Machine Company, Taunton. Chartered, 1848. Dedham and West Roxbury Railroad Company,Boston. Chartered, 1861. 1868, c. 109. (See Boston and West Roxbury Rail- road.) Dedham Gas Light Company, Dedham. Chartered, 1853. Devonshire Gold Company, Boston. Organization certified, May 18, 1864. Diamond Pin Company, Boston. Organization certified, January 22, 1867. Dighton and Somerset Railroad Company. [See Old Colony and Newport Railway.) Dighton Furniture Company, Dighton. Organization certified, October 1, 1867. Dighton Manufacturing Company, North Dighton and Taunton. Chartered, 1822. Dighton Rolling Mill Company, Dighton. Organization certified, February 19, 1867. 30 TAX COMMISSIONER’S REPORT. [Jan.

Dighton Woolen Company, Dighton. Organization certified, March 21, 1862. Dorchester and Milton Branch Railroad Company. {See Old Colony and Newport Railway.) Dorchester Fire Insurance Company, Boston. Chartered, 1858. Dorchester Gas Light Company, Dorchester. Chartered, 1854. Dorset Iron Company, Boston. Organization certified, March 5, 1865. Douglas Axe Manufacturing Company, East Douglas. Chartered, 1834. Downer Kerosene Oil Company, Boston. Organization certified, April 7, 1860. Dresser Manufacturing Company, Southbridge. Chartered, 1834. Dudley Hosiery Company, Needham. Organization certified, February 20, 1867. Durfee Mills, Fall River. Chartered, 1866, c. 81. Dutcher Temple Manufacturing Company, Milford. Organization certified, December 18, 1867. Duxbury and Cohasset Railroad Company, Duxbury. Chartered, 1867, c. 65; 1868, c. 340. Duxbury Mill Company, Duxbury. Organized, 1854. Dwight Manufacturing Company, Chicopee. Chartered, 1841.

E. Carver Company, East Bridgewater. Chartered, 1846. E. Stebbins Manufacturing Company, Springfield. Organization certified, February 13, 1868. Eagle Cotton Company, Taunton. Organization certified, May 10, 1860. Eagle Mill Company, Athol and Orange. Organization certified, January 8, 1868. Eagle Sugar Refinery, Boston. Organization certified, August 9, 1864. Earle Stove Company, Worcester. Organization certified, May 2, 1866. East Boston Company, Boston. Chartex-ed, 1833. East Boston Dry Dock Company, East Boston. Chartered, 1847. East Boston Ferry Company, East Boston. Chartered, 1852. East Boston Freight Railroad Company, Boston. Chartered, 1862. East Boston Gas Companv, East Boston. Organization certified, April 2, 1856. East Cambridge Land Company, Cambridge. Chartered, 1861. 1869.] HOUSE—No. 33. 31

East Sandwich Dyking Company, East Sandwich. Chartered, 1854. East Walpole Branch Railroad Company, East Walpole. Char- tered, 1868, c. 35. Eastern Marine Railway Company, Provincetown. Chartered, 1864. Eastern Railroad Company, Boston. Chartered, 1836. Eastern Steamship Company. Chartered, 1868, c. 324. Easthampton Aqueduct Company, Easthampton. Chartered, 1867, c. 84. Easthampton Gas Company, Easthampton. Easthampton Pump and Engine Company, Easthampton. Organ- ized March 1, 1867. Easthampton Rubber Thread Company, Easthampton. Organiza- tion certified, December 27, 1864. Easton Branch Railroad Company, Easton. Chartered, 1854. Egyptian Gold Mining Company, Boston. Organized prior to May 1, 1867. Elastic Horse Shoe Cushion Company, Boston. Organization cer- tified, April 15, 1867. Electric Gas Lighting Company, Boston. Chartered, 1868, c. 206. Eldorado Gold Mining Company of Nova Scotia, Boston. Organi- zation certified, August 9, 1864. Eliot Felting Mills, Boston. Organization certified, December 21, 1864. Eliot Fire Insurance Company, Boston. Chartered, 1849. Ellis Saw Company, Boston. Organization certified, November 23, 1866. Enamel Paint Company, Malden. Organization certified, January 31, 1868. Equitable Marine Insurance Company, Provincetown. Chartered, 1845. Revived and confirmed, 1868, c. 9. 1855, c. 207. Essex Company, Lawrence. Chartered, 1845. Essex Hat Manufacturing Company, Newburyport. Organization certified, July 21, 1864. Essex Marine Railway Corporation, Salem. Chartered, 1826. Essex Merrimack Bridge, Proprietors of, Newburyport. Chartered, 1792. Essex Mill Corporation, Essex. Chartered, 1822. Eureka Clothes Wringing Machine Comjjany, Waltham. Organi- zation certified, November 6,1863. , 32 TAX COMMISSIONER’S REPORT. [Jan.

European Wharf Company, Boston. Chartered, 1858. Everett Insurance Company, Boston. Chartered, 1867, c. 63. Charter revived and extended, 1868, c. 116. Everett Mills, Lawrence. Chartered,’ 1860. Excelsior Gold Mining Company. Organization certified, February 15, 1868. Excelsior Mining Company of Colorado, Boston. Organization certified, January 8, 1864. Excelsior Spring Bottom Bedstead Company, Springfield. Organ- ization certified, October 7, 1868.

Fairhaven Granite Wharf Marine Railway, Fairhaven. {See Granite Wharf Marine Railway.) Fall River Foundry Company, Fall River. Organized March 12, 1866. Fall River Iron Works Company, Fall River. Chartered, 1825. Fall River Manufactory, Fall River. Chartered, 1820. Fall River Print Works, Fall River. Chartered, 1848. Fall River Steamboat Company, Fall River. Chartered, 1866. Fall River, Warren and Providence Railroad Company, Providence, R. I. Chartered, 1857. Fall River Workingmen’s Cooperative Association, Fall River. Organized February 14, 1867. Organization certified, Decem- ber 4, 1867, under 1866, c. 290. Falmouth Wharf Company, Falmouth. Chartered, 1819. Farmington River Water Power Company, Otis. Chartered, 1867, c. 134. Federal Union Mining Company, Greenfield. Organization certi- fied, May 23, 1866. Fifty Associates, Boston. Chartered, 1820. Firemen’s Insurance Company, Boston. Chartered, 1831. First National Fire Insurance Company, Worcester. Chartered, 1868, c. 154, 269. First Universalist Meeting-House in Worcester, Proprietors of the, Worcester. Chartered, 1843. First Wesleyan Meeting-House in Lowell, Proprietors of the, Lowell. Chartered, 1844. First Worcester Cooperative Grocery and Provision Association, Worcester. Organization certified, November 11, 1867, under 1866, c. 290. Fitchburg and Worcester Railroad Company, Fitchburg. Char- tered, 1846. 1869.' HOUSE—No. 33. 33

Fitchburg Cooperative Association, Fitchburg. Organization certi- fied, November 11, 1867, under 1866, c. 290. Fitchburg Gas Company, Fitchburg. Chartered, 1852. Fitchburg Hotel Company, Fitchburg. Chartered, 1849. Fitchburg Lumber Company, Fitchburg. Organization certified, April 20, 1868. Fitchburg Machine Company, Fitchburg. Organization certified, February 12, 1867. Fitchburg Railroad Company, Boston. Chartered, 1842. Flax Leather Manufacturing Company, South Natick. Organiza- tion certified, August 31, 1868. Flax Pond Fishing Company in Dennis, Dennis. Chartered, 1852. Florence Manufacturing Company, Northampton. Organized June 1, 1866. Florence Mercantile Company, (Florence) Northampton. Organi- zation certified, November 12, 1867, under 1866, o. 290. Florence Sewing Machine Company, Northampton. Organization certified, May 6, 1865. Fogerty Rifle Company, The, Boston. Organization certified, August 19, 1867. Foreign Sole Sewing Machine Company, Boston. Organization certified, August 31, 1864. Forest River Lead Company, Salem. Chartered, 1846. Forge Village Horse Nail Company, Westford. Organization cer- tified, January 5, 1865. Foundry and Machine Company, Taunton. Organization certified, July 2, 1862. Franconia Iron and Steel Company, Wareham. Organization cer- tified, March 31, 1865. Franklin Grocery Company, Lynn. Organization certified, Novem- ber 11, 1867, under 1866, c. 290. Franklin Insurance Company, Boston. Chartered, 1823. Franklin Loan and Fund Association, Boston. Franklin Paper Company, Holyoke. Organization certified, Jan- uary 23, 1866. Franklin Telegraph Company, Boston. Chartered, 1865. Freemason’s Hall Association, Haverhill. Chartered, 1866, c. 177. Friendship Lodge in Cambridge, Cambridge. Chartered, 1868, c. 45. I ulton Iron Foundry Company, Boston. Chartered, 1836. 5 34 TAX COMMISSIONER’S REPORT. [Jan.

Fuzzard Wadding Manufacturing Company, Boston. Organization certified, April 2, 1865.

Gas Fire Lighting Company, Boston. Organization certified, De- cember 12, 1867. Gardner Cooperative Association, Gardner. Organization certified, November 9, 1868, under 1866, c. 290. Gaylord Manufacturing Company, Chicopee. Organization certified, April 7, 1863. Gazette Publishing Company, Boston. Organization certified, January 12, 1866. George H. Gilbert Manufacturing Company, Ware and Hardwick. Chartered, May 27, 1867, c. 281. Germania Mills, Holyoke. Organization certified, January 19,1865. Giberton Coal Company, Boston. Organization certified, May 10, 1864. Gillespie Governor Company, Boston. Organization certified, April 19, 1866. Gilpin Gold Mining Company of Colorado, Boston. Organization certified, July 23, 1864. Glasgow Company, South Hadley Falls. Chartered, 1848. Glendale Elastic Fabrics Company, Easthampton. Organization certified, October 26, 1868. Glendale Woolen Company, (Glendale,) Stockbridge. Chartered, 1847. Globe Nail Company, Boston. Organization certified, May 23, 1868. Gloucester and Lanesville Railroad Company, Gloucester. Char- tered, 1867, c. 287, Gloucester Gas Light Company, Gloucester. Chartered, 1853. Gloucester Marine Insurance Company, Gloucester. Chartered, 1847. Godfrey Boot and Shoe Company, Milford. Organization certified, r, September 12, 1865. Gold and Silver Association, Boston. Organization certified, July 15, 1867. Golden City Mineral and Land Company, Boston. Organization certified, August 30, 1867. Gosnold Mills, New Bedford. Chartered, 1848. Grafton Mills, Grafton. Organization certified, March 13, 1862. Grand Hotel Branch Railroad Company of Dorchester, Dorchester. 'Chartered, 1867, c. 133. 1869.] HOUSE—No. 33. 35

Grand Hotel Company, Dorchester. Chartered, 1867, c. 87. Grand Junction Railroad and Depot Company, The. Chartered, 1854, c. 37. Granite Mills, Fall River. Chartered, 1863. Granite Railway Company, Boston and Quincy. Chartered, 1826. Granite WharfMarine Railway. Chartered, 1853. 1853, c. 112. Graves End Branch Street Railway Company, Lynn. Chartered, 1868, c. 22. Great Barrington Gas Light Company, Great Barrington. Organ- ization certified, November 27, 1865. Great Barrington Water Company, Great Barrington. Chartered, 1868, c. 300. Great Pasture Company, Salem. Chartered, 1855. 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. Greenleafand Taylor Manufacturing Company, Huntington. Or- ganization certified, November 22, 1853. Greenville Manufacturing Company, Northampton. Chartered, 1846. Griswoldville Manufacturing Company, Colrain. Chartered, 1840. Grover and Baker Sewing Machine Company, Boston. Chartered, 1854.

Hadley Company, Holyoke. Chartered, 1836. Hale Patent Washer Company, New Bedford. Organization cer- tified, March 9, 1868. Hamilton Manufacturing Company, The, Lowell and Boston. Char- tered, 1825. Hamilton Woolen Company, Southbridge and Boston. Chartered, 1831, Hampden Card Company, Springfield. Organization certified, Sep- tember 24, 1860. Hampden Cotton Manufacturing Company, The, Monson. Char- tered, 1814. Hampden Mills, Holyoke. Chartered, 1853. Hampden Paint and Chemical Company, Springfield. Chartered, 1852. 36 TAX COMMISSIONER’S REPORT. [Jan.

Hampden Paper Company, Holyoke. Organization certified, Feb- ruary 18, 1865. Hampshire Paper Company, South Hadley Palls. Organization certified, June 6, 1866. Hancock Sewing Machine Company, Boston. Organization certi- fied, March 31, 1868. Hanover Branch Railroad Company, Hanover. Chartered, 1846. Harleigh Coal Company, Boston. Organization certified, January 27, 1865. Hartford and New Haven Railroad Company, Hartford, Conn. Chartered, 1839. 1852, c. 87. 1868, c. 355. Harvard Manufacturing Company, Harvard. Organization certified, September 2, 1868. Harvard Skating Rink Company, Cambridge. Chartered, 1868, c. 108. Harvey Manufacturing Corporation, North Adams. Organization certified, October 13, 1866. Haskins Gold Pen Manufacturing Company, Shutesbury and Amherst. Chartered, May 31, 1867, c. 292. Haverhill Aqueduct Company, Haverhill. Organized December 2, 1802. Haverhill Bridge, The Proprietors of the, Haverhill. Chartered, 1793. Haverhill Gas Light Company, Haverhill. Chartered, 1853. Haverhill Lime Company, Boston. Organization certified, Janu- ary 13, 1865. Hayden Foundry and Machine Company, Williamsburg. Organ- ization certified, July 6, 1867. Hayden Manufacturing Company, Haydensville. 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, De- cember 14, 1866. Hide and Leather Insurance Company, Boston. Chartered, May 9, 1867, c. 226. Hide and Leather Machine Company, Boston. Organization certi- fied, December 31, 1868. Hingham Cordage Company, Hingham. Chartered, 1853. Hingham Wooden Ware Company, Hingham. Organization certi- fied, February 6, 1866. 1869.] HOUSE—No. 38. 37

Hinkley and Williams Works, Boston. Organization certified, April 22, 1864. Holmes’ Hole Union Wharf Company (Holmes’ Hole,) Tisbury. Chartered, 1835. Holyoke Machine Company, Holyoke. Organization certified, Jan- uary 25, 1864. Holyoke Manilla Company, Holyoke. Organization certified, November 1, 1865. Holyoke Paper Company, Holyoke. Organization certified, May 19, 1857. Holyoke Warp Mill, Holyoke. Organization certified, August 8, 1864. Holyoke Water Power Company, Holyoke. Chartered, 1859. Hopedale Furnace Company, Milford. Organization certified, December 30, 1867. Hopedale Machine Company, Milford. Organization certified, December 2, 1867. Hopkinton and MilfordRailroad Company, Hopkinton. Chartered, 1867, c. 225. Horn Pond Branch Railroad Company, Boston. Chartered, 1852, Howard Fire Insurance Company, Boston. Chartered, 1848. Howard Watch and Clock Company, Roxbury. Organization cer- tified, October 2, 1863. Hubbard Silver Mining Company, Lynn and Boston. Organization certified, May 10, 1866. Hudson River Marble Company, Boston. Organization certified, January 21, 1867. Huguenot Manufacturing Company, North Oxford. Organization certified, March 1,1867. Hunter Paper Company, Stockbridge. Organization certified, June 8, 1866. Hurlbut Paper Company, Lee. Organization certified, February 27, 1865. Hyde Park Woolen Company, Dorchester. Chartered, 1863.

Illinois Gold Mining Company, of Colorado, Boston. Organization certified, June 5, 1865. Incas Silver Mining Company, Boston. Organized under General Laws. Indelible Pencil Company, Northampton. Organized under Gen- eral Laws. Independent Insurance Company, Boston. Chartered, 1867, c. 57. 38 TAX COMMISSIONER’S REPORT. [Jan.

India Manufacturing Company, Salem. Organization certified, June 4, 1867. India Wharf, The Proprietors of the, Boston. Chartered, 1808. Indian Orchard Mills, Springfield. Chartered and organized, 1859. Indian Spring Oil Company, Boston. Organization certified, Jan- uary 6, 1865. Insulated Lines Telegraph Company, Boston. New York charter. (See Franklin Telegraph Company.) International Gold Mining Company, Roxbury. Organization cer- tified, November 30, 1865. International Tablet Company, Boston. Organization certified, April 1, 1867. International Telegraph Company, Boston. Chartered, 1866. Invincible Gold Mining Company, Boston. Organization certified, May 23, 1864. Ipswich Mills, Boston and Ipswich. Organization certified, January 28, 1868. Ipswich Woolen Mills, Ipswich. Organization certified, February 13, 1865.

Jamaica Plain Gas Light Company, West Roxbury. Chartered, 1853. Jamaica Pond Aqueduct Corporation, Roxbury. Chartered, 1857. Additional powers, 1868, c. 182. James Steam Mills, Newburyport. Chartered, 1842. Job Chase Wharf Company, Deunisport. Organized, February 1 1851. John Russell Manufacturing Company, Deerfield. Chartered, 1868 c. 296. John Street Congregational Church in Lowell, Lowell. Chartered, 1839. Journal Newspaper Company, Boston. Chartered, 1857.

Kenoza Riding Park Association, Haverhill. Chartered, 1866, c. 136. King Gold Mining Company, Boston. Organization certified, Sep- tember 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. Kniffen Mowing-Machine Company, Worcester. Organization cer- tified, December 4, 1867. 1869.] HOUSE—No. 38. 39

Pond Company in Dukes County, Tisbury. Chartered, Lao-oon° 1857.' Lamb Knitting Machine Manufacturing Company, Chicopee. Organization certified, January 21, 1868. Lamson and Goodnow Manufacturing Company, Buckland. Char- tered, 1851. 1853, c. 261. Lancaster Mills, Clinton. Chartered, 1844. Lancaster Quilt Company, Clinton. Chartered, 1848. Lane and Fuller Silver Mining Company, Boston. Organization certified, November 22, 1867. Lane’s Cove Pier Company, Lanesville and Gloucester. Chartered, 1828. Lawrence Bridge, Proprietors of, Lawrence. Chartered, 1854. Lawrence Duck Company, Lawrence. Chartered, 1853. Lawrence Flyer and Spindle Company, Lawrence. Organization certified, August 6, 1867. Lawrence Gas Company, Lawrence. Chartered, 1849. Lawrence Lumber Company, Lawrence. Organization certified, September 22, 1868. Lawrence Manufacturing Company, Lowell. Chartered, 1831. 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, Pittsfield. Chartered, 1848. 1864, c. 132; 1865, c. 176; 1866, c. 157; 1868, c. 313, 316. Lee Hotel Company, Lee. Chartered, 1867, c. 181. Leicester Water Power Company, Leicester. Chartered, 1846. Lenox Iron Works, Lenox. Chartered, 1848. Lenox Plate Glass Company, Lenox. Organization certified, May 30, 1865. Lenox Water Company, Lenox. Chartered, 1867, c. 118. Lewis Wharf Company, Boston. Chartered, 1834. Lexington and Arlington Railroad Company, Lexington. Char- tered, 1845. Lexington Hotel Company, Lexington. Chartered, 1868, c. 48. Liberty Masonic Association in Beverly, Beverly. Chartered, 1867, c. 283. Liberty Square Warehouse Company, Boston. Chartered, 1826. Lightfoot’s Currying Oil Company, Boston. Organization certified, June 4, 1864. 40 TAX COMMISSIONER’S REPORT. [Jan.

Lincoln Wharf Company, Boston. Chartered, 1857. Linden Iron and Steel Manufacturing Company, Boston. Organ- ization certified, January 17, 1865. 1867, c. 49. Lisbon Gold Mining Company, Boston. Organization certified, June 21, 1866. Liverpool Wharf, the Proprietors of, Boston, Chartered, 1816. Locks and Canals on Merrimack River, Proprietors of the, Lowell. Chartered, 1792. 1846, c. 48. Locomotive Transportation Company, Boston. Organization cer- tified, November 12,1868. Long Pond Fishing Company, South Yarmouth. Chartered, 1842. Loring and Blake Organ Company, Worcester. Organization cer- tified, November 27, 1868. Lost Mountain Gold Mining Company of Colorado, Boston. Organ- ization certified, May 26, 1865. Lowell and Lawrence Railroad Company, Lowell. Chartered, 1846. Lowell Bleachery, Lowell and Boston. Chartered, 1833. Lowell Felting Mills, Boston. Chartered, 1867, c. 176. Lowell Gas Company, Lowell. Chartered, 1846. Lowell Horse Railroad Company, Lowell. Chartered, 1863. Lowell Machine Shop, Lowell. Chartered, 1845. Lowell Manufacturing Company, Lowell. Chartered, 1828. Ludlow Manufacturing Company, Springfield and Ludlow. Organ- ized March 23, 1868. Lyceum of the Town of Cambridge, Cambridge. Organized May, 1841, under Revised Statutes, c. 41. Lyman Mills, Boston and Holyoke. Chartered, 1854. Lynn and Boston Railroad Company, Lynn. Chartered, 1859. Lynn Aqueduct Company, Lynn. Chartered, 1865. Lynn Gas Light Company, Lynn. Organized, August 28, 1852. Lynn Grocery Company, Lynn. Organization certified, November 9, 1868, under 1866, c. 290. Lynn Mechanics’ Institute, Lynn. Lynn Workingmen’s Cooperative Association, Lynn. Organization certified, November 20, 1867, under 1866, c. 290. Lyster Copper Company, Boston. Organization certified, April 21, 1864.

Magee Furnace Company, Boston. Organization certified, March 6, 1868, c. 231. Malden and Melrose Gas Light Company, Malden. Chartered, 1854. 1869.] HOUSE—No. 33. 41

Malden and Melrose Railroad Company, Malden. Chartered, 1856. Malden Bridge, Proprietors of, Malden. Chartered, 1787. 1868, c. 309. Maloy Pressure Gauge Company, Boston. Organization certified, January 28, 1868. Manomet Hotel Company, Sandwich. Chartered, 1867, c. 218. Mansfield and Framingham Railroad Company, Mansfield. Char- tered, 1862. 1867, c. 83 ; 1868, c. 189. Manufacturers’ Exchange Company, Boston. Chartered, 1867. 1867, c. 55. Manufacturers’ Gas Company of Fall River, Fall River. Char- tered, 1867, c. 62. Manufacturers’ Insurance Company, Boston. Chartered, 1822. Marblehead Gas Light Company, Marblehead. Chartered, 1854. Marginal Freight Railway Company, Boston. Chartered, 1867, c. 170. Marland Manufacturing Company, Andover. Chartered, 1834. Marlborough Aqueduct Company, Marlborough. Chartered, 1867, c. 272. Marlborough Paper Company, Mew Marlborough, Mill River. » Organization certified, June 11, 1864. Marshpee Manufacturing Company, Marshpee. Chartered, 1867, c. 41. 1868, c. 120. Mason and Hamlin Organ Company, Boston. Confirmation of organization certified, June 12, 1868. Masonic Building Association. Organized June, 1861. Masonic Building Association in Georgetown, Georgetown. Char- tered, 1867, c. 232. Massachusetts and Maine Brick Company, Boston. Organization certified, October 19, 1866. Massachusetts and Vermont Beater Press Company, Boston. Or- ganization certified, May 3, 1865. Massachusetts Arms Company, Chicopee Falls. Chartered, 1850. Massachusetts Compressed and Finished Stave Company, Boston. Organization certified, August 21, 1865. Massachusetts Cotton Mills, Lowell. Chartered, 1839. Massachusetts Fruit Preserving Company, Boston. Chartered, 1866, c. 178. Massachusetts Glass Company, Boston. Organization certified, July 25, 1867. Massachusetts Hospital Life Insurance Company, Boston. Char- tered, 1818. 6 42 TAX COMMISSIONER’S REPORT. [Jan.

MassachusettsLive Stock Insurance Company, Boston. Chartered, 1868, c. 10. Massachusetts Portable Railroad Company, Boston. Organization certified, October 26, 1868. Massachusetts Powder Company. {See American Powder Com- pany.) Massachusetts Wood Preserving Company, Boston. Organization certified, January 20, 1868. Massasoit Insurance Company, Springfield. Chartered, 1857. Massasoit Steam Mill Company, Fall River. Chartered, 1845. Mattapoisett Wharf Company, Mattapoisett. Chartered, 1833. Maverick Bridge Company, Boston. Chartered, 1868, o. 352. Maverick Wharf Company, Boston. Chartered, 1853. McKay Heeling Machine Company, Boston. Organization certi- fied, January 27, 1865. McKay Turned Shoe Company, Boston. Organization certified, August 2, 1864. Mechanics’ Mills, Fall River. Chartered, 1868, c. 242, 295. Medford and Charlestown Railroad Company, Medford. Char- tered, 1855. Medford Citizens’ Union Store Association, Medford. Organiza- tion certified, November 11, 1867, under 1866, c. 290. Medway Branch Railroad Company, Medway. Chartered, 1849. Melrose and South Reading Horse Railroad Company, Melrose. Chartered, 1863. 1866, c. 139; 1868, c. 273. Mercantile Marine Insurance Company, Boston. Chartered, 1823. Mercantile Wharf Corporation, The, Boston. Chartered, 1826. Merchants’ Boston and New Orleans Steamship Company, Boston. Chartered, 1866, c. 18. Merchants’ Gold and Silver Company, Boston. Organization certi- fied, May 4, 1866. Merchants’ Insurance Company in Boston, The, Boston. Char- tered, 1816. Merchants’ Manufacturing Company, Fall River. Chartered, 1867, c. 81. Merchants’ Woolen Company, Dedham. Organization certified, 1863. Merrick Thread Company, Holyoke. Merrill Patent Barrel Company, Boston. Organization certified, September 14, 1868. Merrimac Arms and Manufacturing Company, Newburyport. Or- ganization certified, May 16, 1867. 1869.] HOUSE—No. 83 43

Merrimac Brush Company,.Ncwburyport. Merrimac Chemical Company, Boston. Organization certified, November 30, 1863. Merrimac Hat Company, Salisbury. Organization certified, June 24, 1856. Merrimack Bridge, The Proprietors of the, Haverhill. Chartered, 1794. Merrimack Hosiery Company, North Chelmsford. Organization certified, March 6, 1866. Merrimack Manufacturing Company, Lowell. Chartered, 1822. Merrimack Mills, Dracut. Organization certified, August 3, 1864. Merrimack Yalley Horse Railroad Company, Lawrence. Chartered, 1863. 1868, c. 220. Metallic Compression Casting Company, Boston. Organization certified, December 15, 1868. Methuen Company, Boston. Chartered, 1822. Methuen Woolen Mills, Methuen. Metropolitan Railroad Company, Boston. Chartered, 1853. Middleborough and Taunton Railroad Company, Taunton. Char- tered, 1848. Middlesex Aqueduct Company, Arlington. Organized. Middlesex Company, Lowell. Chartered, 1830. Middlesex Railroad Company, Boston. Chartered, 1854. Milford and Woonsocket Railroad Company, Milford. Chartered, 1855. 1865, c. 63 ; 1868, c. 34; 1868, c. 222. Milford Aqueduct Company, Milford. Chartered, 1855. Milford Gas Light Company, Milford. Chartered, 1854. Miller’s Falls Manufacturing Company, Greenfield. Organization certified, September 28, 1868. Miller’s River Manufacturing Company, Montague. 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. Chartered, 1815. Monson Woolen Manufacturing Company, The, Monson. Char- tered, 1815. 44 TAX COMMISSIONER’S REPORT. [Jan.

Monument Mills, Great Barrington. Chartered, 1850. Morrill Petroleum Company, Boston. Organization certified, June 21, 1865. Morse Twist, Drill and Machine Company, New Bedford. Organ- ization certified, October 8, 1864. Moseley Iron Bridge and Roofing Company, Boston. Organization certified, September 8, 1864. Moseley Iron Building Works, Boston. Organization certified, February 4, 1865. Mount Hope Iron Company, East Bridgewater. Chartered, 1850. Mount Lalfee Coal Company, Boston. Organization certified, July 2, 1867. Mount Mineral Springs Company in the town of Shuteshury, Shutesbury. Chartered, 1867, c. 82. Mount Pleasant Coal Company, Boston. Organization certified, June 16, 1864. Mount Tom Paper Company, Holyoke. Organized, 1866. Music Hall Association of Worcester, Worcester. Chartered, 1868, c. 125. Mutual Mining and Exploring Company ofColorado. Organization certified, May 4, 1866. Mystic River Corporation, Charlestown. Chartered, 1852, c. 105. Mystic River Railroad. 1853, c. 415. 1868, c. 21.

Nantucket and Cape Cod Steamboat Company, Nantucket. Char- tered, 1855. Nantucket Boot and Shoe Company, Nantucket. Organization certified, June 6, 1859. Nantucket Fishing Company, Nantucket. Chartered, 1866, c. 109. Nantucket Gas Light Company, Nantucket. Chartered, 1854. Narragansett Coal Mining Company, Boston. Organization certi- fied, June 16, 1864. Narragansett Oil and Guano Company, Boston. Organization cer- tified, November 19, 1862. Nashawannuck Manufacturing Company, Easthampton. Chartered, 1850. Nashua and Lowell Railroad Company, Lowell. Chartered, 1836. Natick Protective Union, Natick. Organization certified, Novem- ber 23, 1868, under 1866, c. 290. Nation Publishing House, Boston. Chartered, 1866. National Button Company, Easthampton. Organization certified, February 8, 1866. 1869.] HOUSE—No. 33. 45

National Cotton Gin Company,'Boston. Chartered, 1866. National Dock and Warehouse Company, East Boston. Chartered, 1865, c. 26. National Insurance Company, Boston. Chartered, 1825. National Paper Collar Company, Boston. Organization certified, November 13, 1867. Naumkeag Steam Cotton Company, Salem. Chartered, 1839. Nelson Mills, Winchendon. Chartered, 1844. Neponset Cotton Factory, Canton. Chartered, 1848. Neponset Reservoir Company, Foxborough. Chartered, 1845. Neptune Insurance Company, Boston. Chartered, 1830. Neptune Woolen Manufacturing Company, Lawrence. Chartered, 1868,.c. 146. New Bedford and Boston Telegraph Company, New Bedford. Chartered, 1867, c. 350. New Bedford and New York Steam Propeller Company, New Bed- ford. Chartered, 1864. New Bedford and Taunton Railroad Company, New Bedford. Chartered, 1838. New Bedford Boot and Shoe Manufactory, New Bedford. Organ- ization certified, June 15, 1861. New Bedford Bridge, The Proprietors of, New' Bedford. Char- tered, 1796. Newr Bedford Copper Company, New Bedford. Organization cer- tified, February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered, 1846. New Bedford Flour Mill Company, New Bedford. Organization certified, January 31, 1856. New Bedford Gas Light Company, New Bedford. Chartered, 1850. New Bedford Glass Company, New Bedford. Organization certi- fied, March 5, 1867. New Bedford Street Railroad Company, New Bedford. Chartered, 1866, c. 156. New Bedford Tanning Company, New Bedford. Organization cer- tified, January 5, 1864. New Bedford Vineyard and Nantucket Steamboat Company, New Bedford. Chartered, 1854. New Bedford Workingmen’s Cooperative Association, New Bed- ford. Organized February 22, 1868. Organization certified, November 9, 1868, under 1866, c. 290. New Boston Aqueduct Company, South Lancaster. Organized March 11, 1826. 46 TAX COMMISSIONER’S REPORT. [Jan.

New Braintree Cheese Manufacturing Company, New Braintree. New England and Nevada Silver Mining Company, Boston. Or- ganization certified, January 11, 1866. New England Anti-Incrustation Company, Boston. Organization certified, August 3, 1866. New England Caloric Water Elevator Company, Boston. Organ- ization certified, May 15, 1868. New England Coal Company, Boston. Organization certified, July 1, 1865. New England Combination Iron and Steel Manufacturing Company. Organization certified, June 15, 1868. New England Concrete Pavement Company, Boston. Organization certified, March 24, 1868. New England Elastic Heel Company, Boston. Organization certi- fied, April 3, 1868. New England Elastic Hoof Pad Company, Boston. Organization certified, March 31, 1868. New England Felt Roofing Company, Boston. Organization cer- tified, May 10, 1865. New England Furniture Company, Boston. Organization certified, December 9, 1868. New England Glass Company, East 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 Jewelry Company, Grafton. Organization certified, November 19, 1855. Netv England Lithographic Steam Printing Company, Boston. Organization certified, September 6, 1866. New England Mining Company of Colorado, Boston. Organization certified, December 24, 1863. New England Model Collar Company, Boston. Organization cer- tified, September 27, 1866. New England Patent Oil Cup Company, Boston. Organization certified, October 7, 1868. New England Petroleum Stove Company, Boston. Organization certified, December 4, 1867. New England Portable Pump Company, Salem. Organization cer- tified, May 13, 1867. New England Portable Railroad Company, Boston. Organization certified, October 16, 1868. 1869.] HOUSE—No. 33. 47

New England Pump Manufacturing Company, Boston. Organiza- tion certified, November 16, 1865. 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 cer- tified, February 16, 1866. New England Steam Car Company, Boston. Organization cer- tified, February 13, 1866. New England Vise Company, West Acton. Organized, January 25, 1868. Removed to Fitchburg. New England Vulcanite Hide Company, Boston. Organization certified, December 9, 1868. New England Wood Hangings Company, Boston. Organization certified, February 4, 1868. New Era Gold Mining Company of Colorado, Boston. Organiza- tion certified, April 4, 1868. New Haven and Northampton Company, New Haven, Conn, and Westfield, Mass. Chartered, 1862. New London Northern Railroad Company, New London, Conn. Chartered, 1860. 1868, c. 239. Newbury Manufacturing Company, Norton. Organization certified, September 9, 1865. Newburyport and Amesbury Horse Railroad Company, Newbury- port. Chartered, 1864. 1868, c. 304. Newburyport and Plum Island Street Railway Company, Newbury- port. Chartered, 1868, c. 90. Newburyport Gas Company, Newburyport. Chartered, 1850. Newburyport Peat Company, Newburyport. Organization certified, November 28, 1866. Newfield Paper Company, Newburyport. Organization certified, March 23, 1867. Newton and Watertown Gas Light Company, Watertown. Char- tered, 1854. Newton Chemical Company, The, Boston. Chartered, 1825. Newton House Company, Newton. Chartered, 1868, c. 46. Newton Mills, Boston. Organization certified, June 13, 1865. Newton Mining Company, Boston. Organization certified, March 21, 1864. Newton Union Land Company, Newton. Organized, April 1,1867. Nine Mile Pond Fishing Company, Barnstable. Chartered, 1860. 48 TAX COMMISSIONER’S REPORT. [Jan.

Nobscussett Point Pier Company, The, Dennis. Chartered, 1814. Nonantum Horse Railroad Company, Newton. Chartered, 1868, c. 151. Nonotnck Silk Company, Northampton. Organization certified, March 19, 1866. North Adams and Bennington Railroad Company, North Adams. Chartered, 1867, c. 318. North Adams Gas Light ComjDany in Adams, North Adams. Chartered, 1864. North Adams Woolen Company. Organization certified, July 20, 1864. North American Fire Insurance Company, Boston. Chartered, 1851. North Andover Mills, North Andover. Organization certified, May 20, 1867. 1867, c. 197; 1868, c. 173. North Attleborough Gas Light Company, North Attleborough. Organization certified, April 13, 1855. North Bridgewater Gas Light Company, North Bridgewater. Organization certified, September 14, 1859. North Wayne Tool Company, Boston. Organization certified, November 30, 1864. North Woburn Street Railroad Company, Woburn. Chartered, 1866, c. 108. Northampton and Williamsburg Street Railway Company, North- ampton. Chartered, 1865. Northampton Bridge, Proprietors of the, Northampton. Char- tered, 1803. Northampton GasLight Company, Northampton. Chartered, 1853. Northampton, Hadley and Amherst Street Railway Company, Northampton. Chartered 1867, c. 90. 1868, c. 78. Northfield Slate and Tile Company, Boston. Organization cer- tified, January 31, 1867. Norwich and Worcester Railroad Company, Norwich, Conn. Chartered, 1836.

Oak Bluffs Land and Wharf Company, Edo-artown. Chartered, 1868, c. 60. 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. 1869.] HOUSE—No. 33. 49

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 certified, January 8, 1864. O’Neil Mining and Smelting Company, Boston. Organization cer- tified, in city clerk’s office, Boston, December 26, 1868. Oriental Coal Oil Company, Charlestown. Organization certified, August 3, 1860. Otis Company, Ware. Chartered, 1840. Otter River Company, Templeton. Organization certified, July 20, 1865. J Owen Paper Company, (Housatonic,) Great Barrington. Organ- ization certified, July 2, 1862.

Pacific Guano Company, Falmouth and Boston. Chartered, 1867, c. 129, Pacific Manufacturing Company, Falmouth. Chartered, 1838. Pacific Mills, Lawrence. Chartered, 1850. Parker Mills, Wareham. Chartered, 1845. Parsons Paper Company, Holyoke. Organized, October, 1853. Pasque Island Corporation, Gosnold. Chartered, 1867, c. 200. Patent Heel Company, Boston. Organization certified, January 15, 1864. Pawners’ Bank, Boston. Chartered, 1859. Peabody Mills, Newburyport. Organization certified, May 7, 1868. Peck Gold Mining Company, Boston. Organization certified, May 14, 1864. Peet Valve Company, Boston. Organization certified, 1868. August 12, Pemberton Company, Boston. Chartered, 1860. Penobscot Steamship Company, Boston. Chartered, 1868, c. 177. Pentucket Navigation Company, Lowell. Chartered, 1867, c. 115. People’s Fire Insurance Company, Worcester. Chartered, 1847. People’s Perpetual Loan and Fund Association, Boston. Organi- zation certified, August, 1854. Pepper Knitting Machine Company, Boston. Organization certi- fied, July 15, 1865. Phillips Wharf Corporation, Salem. Chartered, 1861. 7 50 TAX COMMISSIONER’S REPORT. [Jan.

Phoenix Cotton Manufacturing Company, Shirley. Organization certified, July 10, 1852. Phoenix Hall Association, Fairhaven. Organized, March 4, 1858. Phoenix Manufacturing Corporation, Taunton. Organization certi- fied, June 10, 1851. Phoenix Oil and Land Company, Boston. Organization certified, August 25, 1868. Piasa Gold Mining Company, Boston. Organization certified, January 18, 1866. Pigeon Cove Harbor Company, Rookport. Chartered, 1831. Pine Dale Woolen Company, Athol. Organization certified, August 1, 1864. Pittsfield and North Adams Railroad Corporation, Boston. Char- tered, 1842. Pittsfield Coal Gas Company, Pittsfield. Chartered, 1853. Pittsfield Woolen Company, Pittsfield. Plummer Granite Company, Northbridge. Chartered, 1860. Plunkett Woolen Company, Hinsdale. Organized, March 1, 1861. Plymouth and Vineyard Sound Railroad Company, Falmouth. Chartered, 1861. 1868, c. 86, 122. Plymouth Cordage Company, Plymouth. Chartered, 1824. Plymouth Gas Light Company, Plymouth. Chartered, 1853. Plymouth Iron Foundry, Plymouth. Organization certified, August 27, 1867. Plymouth Mills, Plymouth. Chartered, 1846. Plymouth Woolen and. Cotton Factory Company, The, Plymouth. Chartered, 1814. Plymouth Woolen Mills, Plymouth. Organization certified, April 23, 1864. Pneumatic Dispatch Company of Massachusetts, Boston. Chartered, 1867, c. 329. 1868, c. 208. Pocasset Manufacturing Company, The, Fall River. Chartered, 1822. Porter Britannia and Plate Company, Taunton. Organization certi- fied, April 18, 1859. Prcsbrey Stove Lining Company, Taunton. Organization certified, July 17, 1867. Prescott Fire and Marine Insurance Company, Boston. Chartered, 1855. 36. Prospect Hotel Company, Reading. Chartered, 1868, c. 1869.] HOUSE—No. 33. 51

Providence and Worcester Railroad Company, Worcester. Char- tered, 1844. Putnam Machine Company, Fitchburg. Organization certified, December 4, 1858.

Quincy Railroad Company, Quincy. Chartered, 1861.

Reading Agricultural aud Mechanic Association, Reading. Char- tered, 1831. Reading Lyceum Hall Association, Reading. Chartered, 1854. Real Estate and Building Company, Boston. Chartered, 1861. Reese River Silver Mining Company, Boston. Organization certi- fied, August 9, 1866. Relief Steamboat Company, Boston. Chartered, 1844. Renfrew Gold Mining and Crushing Company, Boston. Organiza- tion certified, May 10, 1864. Renfrew Manufacturing Company, Adams. Organized, May 9, 1867. Revenue Gold Mining Company, Boston. Organization certified, February 14, 1867. Revere Copper Company, Boston. 1828. Revere House, Proprietors of the, Boston. Chartered, 1854. Reversible Collar Company, Boston. June 7, 1866. Rice, Barton and Fales Machine and Iron Company, Worcester. Chartered, 1867, c. 274. Richmond Iron Works, West Stockbridge. Chartered, 1842. Rivers Mill, Templeton. Organized, 1867. Riverside Paper Company, Holyoke. Organization certified, April 24, 1867. Roaring Brook Coal Company, Boston. Organization certified, February 6, 1865. Robeson Mills, Fall River. Chartered, 1866, c. 32. Robinson Iron Company, Plymouth. Organization certified, August 27, 1868. Rock Mills, Middleborough. Organization certified, March 21, 1865. Rockingham Woolen Mills, Boston. Organization certified, Febru- ary 3, 1866. Rockport Granite Company of Massachusetts, Boston. Organiza- tion certified, February 2, 1865. Rockport Steam Cotton Mills, Rockport. Chartered, 1847. Rollestone Machine Works, Fitchburg. Organizatlon certified, November 13, 1867. 52 TAX COMMISSIONER’S REPORT. [Jan.

Roper Repeating Rifle Company, Amherst. Organization certified, April 24, 1866. January 12, 1867. Rosecrans Gold Mining Company of Colorado, Boston. Organiza- tion certified, May 26, 1865. Rowe’s Wharf, Proprietors of, Boston. Chartered, 1818. Roxbury Branch Railroad Company, Roxbury. Chartered, 1867, c. 75. Roxbury Carpet Company, Boston. Organized under General Laws. Roxbury Central Wharf, Proprietors of, Roxbury. Chartered, 1841. Roxbury Gas Light Company, Boston. Chartered, 1852. Roxbury Steam Mills, Roxbury. Organization certified, December 27,‘1865. Rubber Band Carpet Sweeper, Boston. Organization certified, April 3, 1861. Rumford Food Laboratory, Boston. Organization certified, Feb- ruary 19, 1868. Russell Mills, Plymouth. Chartered, 1854. Russell Paper Company, Lawrence. Organization certified, June 4, 1864. Saint Lawrence, Mineral Land and Mining Company, Boston. Organization certified, December 14, 1868. 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 cer- tified, November 14, 1855. Salem and South Danvers Railroad Company, Salem. Chartered, 1861. Salem Gas Light Company, Salem. Chartered, 1847. Salem Laboratory Company, Salem. Chartered, 1819. Salem Lead Company, Salem. Chartered, 1868, c. 5. Salem Leg Company, Salem. Organization certified, April 27, 1864. Salem Marine Insurance Company, Salem. Chartered, 1856. Salem Marine Railway Corporation, Salem. Chartered, 1828. Salem Mechanics’ Hall Corporation, Salem. Salem Music Hall Association, Salem. Chartered, 1867, c. 18. Salem Turnpike and Chelsea Bridge Corporation, The, Salem. Chartered, 1802. 1869.] HOUSE—No. 33. 53

Salem Union Street Corporation, The, Salem. Chartered, 1808. Salisbury Beach Plank Road Company, Salisbury. Chartered, 1865. Salisbury Mills, Boston. Chartered, 1856. Samoset Mills, Plymouth. Organization certified, February 4, 1857. Sandwich Peat Company, Sandwich. Organization certified, Sep- tember 4, 1866. Sandwich Workingmen’s Cooperative Association, Sandwich. Or- ganization certified, November 11, 1867, under 1866, c.' 290. Sandy Bay Pier Company, Rockport. Chartered, 1811. Saunders Cotton Mills, Grafton. Chartered, 1848. Saxonville Mills, Boston. Organization certified, March 7, 1859. Scudder’s Beach Wier Company, Barnstable, (Hyannis.) Organ- ized. Seccomb Oil Manufacturing Company, Salem. Organization certi- fied, November 8, 1865. Seneca Oil Well Company, Boston. Organization certified, Novem- ber 1, 1865. Shapleigh Mills, Newburyport. Organized. Shaw Manufacturing Company, Wales. Chartered, 1848. Shawmut Gold-mining Company, Boston. Organization certified, December 81, 1866. Shawmut Iron Works, Boston. Organization certified, June 12, 1866. Shaw’s Union Air Engine Company, Boston. Organization certi- fied, February 4, 1867. Sheffield Railroad Company, Sheffield. Chartered, 1866, c. 158. 1868, c. 203. Sherman Manufacturing Company, Boston. Organization certified, January 24, 1868. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered, 1855. Silver Lake Manufacturing Company, The, Newton. Organization certified, July 2, 1867. Silver Ledge Mining Company, East Cambridge. Organization certified, December 24, 1864. Silver Star Mining Company of Boston and Nevada, Boston. Organization certified, October 18, 1868. Simonds Farm Corporation, Hull. Simpson’s Patent Dry Dock Company, Boston. Chartered, 1856. 54 TAX COMMISSIONER’S REPORT. [Jan.

Slater Woolen Company, Webster. Organization certified, Febru- ary 19, 1866. -9 Smith & Dove Manufacturing Company, Andover. Organization certified, June 28, 1864. Smith Paper Company, Lee. Organization certified, January 10, 1866. Solid Lever Bridge Company, Boston. Organization certified July 6, 1868. Somerset Cooperative Foundry Company, Somerset. Organized, 1866, c. 290. Organization certified, November 10, 1868. Somerset Potter’s Works, Somerset. Chartered, 1847. Somerville Horse Railroad Company, Boston. Chartered 1857. South Boston Freight Railway Company, South Boston. Char- tered, 1868, c. 175. South Boston Gas Light C.ompany, South Boston. Chartered, 1852. South Boston Iron Company, South Boston. Chartered, 1827. South Boston Railroad Company, Boston. Chartered, 1854. 1868, c. 241. South Congregational Meeting House in Lowell, Proprietors of the, Lowell. Chartered, 1831. South Cove Corporation, Boston. Chartered, 1845. South of Europe Steamship Company, Boston. Charter renewed and extended, 1865, c. 215. 1868, c. 104. South Reading Branch Railroad Company, Boston. Chartered, 1848. South Reading Cooperative Association, South Reading. Organ- ization certified, November 6, 1867, under 1866, c. 290. South Reading Ice Company, Boston. South Reading Mechanics’ and Agricultural Institution, South Reading. Chartered, 1833. South Shore Boot and Shoe Company, New Bedford. Organized, 1864. Organization certified, February 14, 1868. South Shore Railroad Company, Cohassct and Boston. Chartered, 1846. South Williamstown Cheese Factory Company, South M illiams- town. Spencer Repeating Rifle Company, Boston. Organization certified, January 27, i862. Chartered, Spot Pond Water Company, Stoneharn and Medford. 1867, c. 208. Springfield and Farmington Valley Railroad Company, Springfield. Chartered, 1856. 1869.] HOUSE—No. 33. 55

Springfield Aqueduct Company, Springfield. Chartered, 1848. 1864, c. 166. Springfield Bridge, The Proprietors of the, Springfield. Chartered, 1803. Springfield Cork Manufacturing Company, Springfield. Organiza- tion certified, August 8, 1866. • Springfield Fire and Marine Insurance Company, Springfield. Chartered, 1849. Springfield Gas Light Company, Springfield. Chartered, 1847. Springfield Safe Deposit Company, Springfield. Chartered, 1867, c. 246. * Springfield Silver Plate Company, Springfield. Organization certi- fied, March 5, 1868. Springfield Street Railway Company, Springfield. Chartered, 1868, c. 63. Star Mills, Middleborough. Organization certified, June 7, 1864. Stearnsville Woolen Company, Pittsfield. Organization certified, August 24, 1866. Sterling Gold Mining Company, Boston. Organization certified, December 17, 1864. Stevens Linen Works, Dudley. Chartered, 1867, e. 325. Stewart Gold Mining Company, Boston. Organization certified, March 16, 1864. Stiles Reservoir Company, Leicester. Chartered, 1866. Stockhridge and Pittsfield Railroad Company, Stockbridge. Char- tered, 1847. Stockhridge Iron Company, Boston. Chartered, 1841. Stockbridge Water Company, Stockbridge. Chartered, 1851. Stoneham Branch Railroad Company, Boston. Chartered, 1859. Stoneham Street Railroad Company! Stoneham. Chartered, 1860. Stony Brook Railroad Corporation, Lowell. Chartered, 1845. Stony Brook Water Company, Littleton and Westford. Chartered, 1866, c. 62, 231. Stoughton Branch Railroad Company, Canton. Chartered, 1844. Sturbridge Cotton Mills, Sturbridge. Chartered, 1836. Substitute for Castor Oil Company, Boston. Organization certified, August 15, 1868. Suburban Railroad Company, Boston. Chartered, 1859. Suffolk and Tremont Mills, Boston. Chartered, 1868, c. 117. Suffolk Coal Company, Boston. Organization certified, March 8, 1864. 56 TAX COMMISSIONER’S REPORT. [Jan.

Suffolk Fire Insurance Company, Boston. Chartered, 1859. Suffolk Glass Company, Boston. Organization certified, June 5, 1865. Suffolk Lead Works, Boston. Chartered, 1841. Suffolk Manufacturing Company, Lowell. Chartered, 1831. 1868, c. 74, 117. Sunapee Mining Company, Boston. Organization certified, March 1, 1864. Sunderland Bridge, The Proprietors of the. Chartered, 1811. 1868, c. 142. Sutherland Falls Marble Company, Boston. Organization certified, April 10, 1865. Sutton Manufacturing Company, (Wilkinsonville) Sutton. Char- tered, 1836. Swain Turbine Company, North Chelmsford. Organized, October, 1864. Swift River Manufacturing Company, Enfield. Chartered, 1825. Taber Plane Company, New Bedford. Organized, February 21, 1866. Taconic Mills, Pittsfield. Organization certified, August 9, 1859. Taunton Branch Railroad Corporation, Taunton. Chartered, 1835. Taunton Brick Company, Taunton. Organization certified, Febru- ary 4, 1868. Taunton Cooperative Association, Taunton. Organization certified, November 11, 1867, under 1866, c. 290. Taunton Copper Manufacturing Company, Taunton. Chartered, 1831. Taunton Crucible Company, Taunton. Organization certified, Feb- ruary 27, 1865. Taunton Gas Light Company, Taunton. Chartered, 1853. Taunton Iron Works Company, Taunton. Chartered, 1854. Taunton Locomotive Manufacturing Company, Taunton. Char- tered, 1847. Taunton Oil Cloth Company, Taunton. Organization certified, June 30, 1868. Taunton Soap and Oil Company, Taunton. Organization certified, February 11, 1868. Taunton Tack Company, Taunton. Organization certified, October 3, 1855. Taylor Gold Company. Organization certified, August 21, 1865. Tecumseh Mills, Fall River. Chartered, 1866, c. 12. 1869.] HOUSE—No. 33. 57

Telescopic Cup Company, Boston. Organization certified, March 27, 1867. Thorndike Company, Palmer. Chartered, 1836. Timoke Mining Company, Boston. Organization certified, Decem- ber 7, 1866. Topeka and James Creek Consolidated Gold and Silver Mining Company, Boston. Organization certified, February 28, 1868. Torrent Rotary Pump Company, Boston. Organization certified, May 13, 1864. Townsend Leather Company, West Townsend and Boston. Or- ganization certified, November 29, 1867. Traders’ and Mechanics’ Insurance Company, Lowell. Chartered, 1848. Traveller Newspaper Association, Boston. Chartered, 1858. Treasury Mining Company, Boston. Organization certified, April 30,'1866. Tremont Improvement Company, Boston. Chartered, 1853. Tremont Insurance Company, Boston. Chartered, 1867, c. 9. Tremont Mills, Proprietors of the, Lowell. Chartered, 1831. 1868, c. 73, 117. Tremont Nail Company, Boston and Wareham. Organization cer- tified, September 30, 1859. Tremont Petroleum Company, Boston. Organization certified, January 3, 1865. Tremont Watch Company, Melrose. Organization certified, Sep- tember 14, 1867. Troy Cotton and Woolen Manufacturing Company, Fall River. Chartered, 1814. Tucker Manufacturing Company, Boston. Organization certified, May 1, 1866. Tudor Company, Boston. Organization certified, October 1, 1860. Special charter, 1868, c. 245. I udor Lead Mining Company, The, Boston. Organized under general laws. lufts Brick Manufacturing Company, The, Boston. Organization certified, December 19, 1867. Turkish Bath Company, Boston. Chartered, 1867, c. 328. Turner’s Falls Branch Railroad Company, Fitchburg. Chartered 1866, c. 41. Extended 1868, c. 33. Turner’s Falls Company, Fitchburg. Chartered, 1794. 1866, c. 275. 8 58 TAX COMMISSIONER’S REPORT. [Jan.

Turner’s Falls Cutlery Company (Turner’s Falls,) Montague. Chartered, 1868, c. 217. Turner’s Falls Paper Company (Turner’s Falls,) Montague. Char- tered, 1868, c. 268.

Uncas Oil Company, The, Boston. Organization certified, August 14, 1866. Union Building Company in the town of Southhridge, Southbridge. Chartered, 1867, c. 93. Union Button-hole Embroidery and Machine Company, Boston. Organization certified, December 30, 1863. Union Comb Company,Leominster. Organization certified, Novem- ber 25, 1867. Union Company, East Abington. Organization certified, Novem- ber 9, 1868, under 1866, o. 290. Union Fertilizing Tube Company, Boston. Organization certified, March 13, 1868. Union Gas Light Company, Attleborough. Chartered, 1867, c. 135. Union Glass Company, Somerville. Organization certified, Janu- ary 21, 1854. Union Land Company, Boston. Chartered, 1860, c. 180. Union Machine Company, of Fitchburg, Fitchburg. Organized, October 3, 1867. Union Marine Railway Company, Provincetown. Chartered, 1852. Union Mill" Company, Fall River. Organized, April 20, 1860. Union Patent Knife and Needle Company, Abington. Organiza- tion certified, April 17, 1868. Union Print Works, Fall River. Chartered, 1868, c. 85. Union Railway Company, Cambridge. Chartered, 1855. Union Ship Timber Manufacturing Company, Boston. Organized, 1867. Organization certified, May 23, 1868. Union Steam-Fan Blower Company, Boston. Organization certi- fied, August 17, 1865. Union Steam Valve Company, Boston. Organization certified, June 6, 1867. Union Sugar Refinery, Boston. Organization certified, October 9* 1862. Union Vise Company, Boston. Organization certified, February 4, 1867. Union Wharf Company, Boston. Chartered, 1847. Union Wharf Company, Truro. Chartered, 1831. 1869.] HOUSE—No. 33. 59

United States Hotel Company, Boston. Chartered, 1825. 1840, c. 33. United States Metallurgic Company. Chartered, 1867, c. 325. United States Standard Nut Company, Boston, Organization cer- tified, July 17, 1868. United States Ventilation Company, Boston. Organization certi- fied, June 7, 1866. Universal Oil Stove Company, Boston. Organization certified, October 21, 1867. Uxbridge Cotton Mills, North Uxbridge. Chartered, 1840.

Valley Paper Company, Holyoke. Organization certified, Febru- ary 14, 1868. Vermont and Massachusetts Railroad Company, Boston. Char- tered, 1844. Vineyard Sound Railroad Company. (See Plymouth and Vineyard Sound Railroad Company, 1868, c. 86, 122.) Virginia and Idahoe Gold Mining Company, The, Boston. Organ- ization certified, March 22, 1866. Voice Printing and Publishing Company, Boston. Organization certified, June 80, 1865. Vulcan Furnace Company, Boston. Organization certified, Novem- ber 11, 1864.

Waban Mills, Boston. Organization certified, January 21, 1868. Wading River Reservoir Company, Taunton. Chartered, 1866, c. 171. Wakefield, Melrose, and Malden Railroad Company, Wakefield. Chartered, 1868, c. 178. Wallace Gold Mining Company, Boston. Organization certified, August 9, 1864. Walter Heywood Chair Company, Fitchburg. Chartered, 1868, c. 103. Waltham and Newton Street Railway Company, Waltham. Char- tered, 1866, c. 214. 1868, c. 164. Waltham Gas Light Company, Waltham. Chartered, 1853. Wamesit Power Company, Lowell. Chartered, 1865. Wamesit Steam Mill Company, Lowell. Organization certified, October 14, 1853. Wamsutta Mills, New Bedford. Chartered, 1846. Ware River Manufacturing Company, Ware. Organization certi- fied, August 8, 1868. 60 TAX COMMISSIONER’S REPORT. [Jan.

Ware River Railroad Company, Ware. Chartered, 1867, c. 76. 1868, c. 224. Warren Cotton Mills, Warren. Chartered, 1854. Washburn and Moen Manufacturing Company, Worcester. Char- tered, 1868, c. 31. Washburn Iron Company, Worcester. Organized and chartered, 1864. Washburn Steam Works, Worcester. Organization certified, No- vember 14, 1866. Washington Gold Mining Company, Boston. Organization certi- fied, August 9, 1864. Washington Insurance Company, Boston. Chartered, 1824. Washington Mills, Lawrence. Chartered, 1858. Organization cer- tified, August 15, 1860. Washington Mills Emery Manufacturing Company, Ashland. Or- ganization certified, May 6, 1868. Wason Manufacturing: Company, Springfield. Organization certi- fied, April 17, 1862. Watuppa Manufacturing Company, Fall River. Chartered, 1848. Waverly Company, Boston. Chartered, 1855, Waverly Masonic Association in Melrose, Proprietors of, Melrose. Chartered, 1866, c. 2. Wawbeek Mills, (Housatonic,) Great Barrington. Organization certified, June 4, 1866. Wayland and Sudbury Branch Railroad Company, Sudbury. Char- tered, 1868, c. 26. Webster Slate Company, Boston. Organization certified, Febru- ary 10, 1866. Weed File Manufacturing Company, Boston. Organization certi- fied, January 18, 1867. Wellington Coal Mining Company, Boston. Organization certified, March 13, 1867. Wells River Lumber Company, Springfield. Organized. Wesson Fire Arms Company, Springfield. Organization certified, May 27, 1867. West Amesbury Branch Railroad Company, Amesbury. Chartered, 1868, c. 188. West Amesbury Manufacturing Company, The, Amesbury. Char- tered, 1848. West Boylston Manufacturing Company, The, West Boylston. Chartered, 1814. West End Land and Improvement Company, Boston. Chartered, 1866. 1869.] HOUSE—No. 33. 6161

West Newton Hotel Company, West Newton. Chartered, 1867, c. 23. West Stockbridge Railroad Corporation, West Stoekbridge. Char- tered, 1836. Western Massachusetts Insurance Company, The, Pittsfield. Char- tered, 1852. Western Massachusetts Peat Fuel Company, Pittsfield. Organiza- tion certified, February 26, 1867. Western Union Telegraph Company, Boston. Westfield Gas Light Company, Westfield. Organization certified, August 13, 1868. Westfield Street Railway Company, Westfield. Chartered, 1868, c. 148. Westminster Reservoir Company, Westminster. Chartered, 1866, c. 80. Weymouth Iron Company, Weymouth. Chartered, 1837. Wheeler Cotton Mills, Millbury. Organization certified, June 19, 1867. 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. Organi- zation certified, April 28, 1864. May 23, 1866, c. 257. Whitin Machine Works, Northbridge. Chartered, 1868, c. 140, Whitman and Miles Manufacturing Company, Fitchburg. Char- tered, 1864. Wickersham Nail Company, Boston. Organization certified, No- vember 8, 1866. Williams Manufacturing Company, The, Northampton. Organiza- tion certified, February 20, 1868. Williams Market, Boston. Chartered, 1849. Williamsburg and North Adams Railroad Company, Williamsburg. Chartered, 1867, c. 159. Williamsburg Reservoir Company, Williamsburg. Chartered, 18G5. Williamstown Aqueduct Company, Williamstown. Organized. Williamstown Manufacturing Company, Williamstown. Organiza- tion certified, January 6, 1866. Williston Mills, Easthampton. Chartered, 1866, c. 56. Winnisimmet Company, Boston. Chartered, 1833. Winnisimmet Railroad Company, Chelsea. Chartered, 1857. 62 TAX COMMISSIONER’S REPORT. [Jan

Winterport Granite and Brick Company, The, Waltham. Organi- zation certified, May 28, 1867. Woburn Agricultural and Mechanics’ Association, Woburn. Char- tered, 1830. Woburn Gas Light Company, Woburn. Chartered, 1854. Worcester and Nashua Railroad Company, Worcester. Chartered, 1845. Worcester Fruit Preserving Company, Worcester. Chartered 1867, c. 103. Worcester Gas Light Company, Worcester. Chartered, 1851, 1859. Worcester Gazette, Worcester. Chartered, 1867, c. 161. Worcester Gold and Silver Mining Company, Worcester. Organi- zation certified, December 2, 1865. Worcester Horse Shoe Company, The, Worcester. Organization certified, December 19, 1867. Worcester Safe Deposit Company, Worcester. Chartered, 1868, c. 77. Worcester Street Railway Company, Worcester. Chartered, 1867, c. 142. Wrentham Manufacturing Company, Boston. Wyoming Hotel Company, Melrose. Chartered, 1867, c. 119.

Yale and Winn Manufacturing Company, Shelburne Palls. Or- ganization certified, January 23, 1863. 1866, c. 87. 1869.] HOUSE—No. 83. 63

Table B.

Appeal Cases ik 1868.

From taxes of 1864, — Berkshire Life Insurance Co. Abatement allowed.

From taxes of 1865,— Berkshire Life Insurance Co. Abatement allowed. Dedham and West Roxbury Railroad Co. Abatement allowed, John Hancock Mutual Life Insurance Co. Abatement allowed. Massachusetts Mutual Life Insurance Co. Abatement allowed.

From taxes of 1866,— Berkshire Life Insurance Co. Abatement allowed. Fuzzard Wadding Co. Abatement allowed. Massachusetts Mutual Life Insurance Co. Abatement allowed. Torrent Rotary Pump Co. Abatement allowed. Winnisimmet Company. Abatement allowed.

From taxes of 1867,— Berkshire Life Insurance Co. Abatement allowed. Blake Boot and Shoe Machine Co. Abatement allowed. Boston and Colonial Steamship Co. Abatement allowed. Boston and Lowell Railroad Co. Abatement refused. John Hancock Mutual Life Insurance Co. Abatement allowed. Massachusetts Mutual Life Insurance Co. Abatement allowed. Pawners’ Bank. Abatement refused. Winnisimmet Company. Abatement allowed.

From taxes of 1868,— Agawam Canal Co.* Abatement allowed. American Fire Extinguisher Co. Abatement allowed. 64 TAX COMMISSIONER’S REPORT. [Jan

American Horse Collar Co. Abatement allowed. American Hut and Arms Co. Abatement allowed. American Patent Sponge Co. Abatement allowed. Arlington Horse Railroad Co. Abatement allowed. Assabct Manufacturing Co. Abatement allowed.

Bartlett Steam Mills. Abatement allowed. Bay State Hardware Co. Abatement allowed. Bay State Iron Co. Abatement allowed. Beaman Manufacturing Co. Abatement allowed. Boston and Colorado Smelting Co. Abatement refused. Boston and Lowell Railroad Co. Abatement refused. Boston Screw Co. Abatement allowed. Boston Stereotype Foundry. Abatement allowed.

Calcutta Linseed Oil Works. Abatement allowed. Chelmsford Foundry Co. Abatement allowed. City Fire Insurance Co. Abatement allowed.

Danvers Bleachery. Abatementrefused. Danvers Gas Light Co. Abatement allowed. Diamond Pin Co. Abatement allowed.

Easthampton Pump and Engine Co. Abatement allowed Elliott Felting Mills. Abatement allowed. Ellis Saw Co. Abatement allowed. Essex Merrimack Bridge Corp’n. Abatement allowed.

Fifty Associates. Abatement refused. Fitchburg Lumber Co. Abatement allowed. Fogerty Rifle Co. Abatement allowed. Forest River Lead Co. Abatement allowed. Franklin Telegraph Co. Abatement allowed.

Greenfield Manufacturing Co. Abatement allowed.

Hampshire Paper Co. Abatement allowed. Haverhill Aqueduct Co. Abatement allowed. Haverhill Gas Light Co. Abatement allowed. 1869.] HOUSE—No. 33 05

Hayden Foundry and Machine Co. Appeal withdrawn. Hurlbut Paper Co. Abatement allowed.

Independent Insurance Co. Abatement allowed. India Manufacturing Co. Abatement allowed.

John Street Congregational Church. Abatement allowed.

Lowell Gas Light Co. Abatement refused. Lowell Machine Shop. Abatement allowed.

Maloy Pressure Gauge Co. Abatement allowed. Manufacturers’ Insurance Co. Abatement allowed. Merrimack Bridge, Prop’rs of the. Abatement allowed.

National Paper Collar Co. Abatement allowed. Neponset Cotton Factory. Appeal withdrawn. New England Concrete Pavement Co. Abatement allowed. New England Elastic Heel Co. Abatement allowed. New England Wood Hangings Co. Abatement allowed. Newburyport Gas Co. Abatement allowed. Newton Mills. Abatement allowed. Northampton and Williamsburg Street Railway Co. Abatement allowed.

Oak Bluffs Land and Wharf Co. Abatement allowed.

Pawners’ Bank. Pending. Pigeon Cove Granite Co. Abatement allowed. Porter Britannia and Plate Co. Abatement refused.

Reversible Collar Co. Abatement allowed. Rumford Food Laboratory Co. Abatement allowed.

Salem and Danvers Aqueduct Co. Abatement allowed. Simpson’s Patent Dry Dock Co. Abatement allowed. Smith Paper Co. Abatement allowed. South Shore Railroad Co. Abatement allowed. iauntoa Copper Manufacturing Co. Abatement allowed. 9 66 TAX COMMISSIONER’S REPORT. [Jan

Taunton Oil Cloth Co. Abatement allowed. Tufts Brick Manufacturing Co. Abatement allowed.

Union Fertilizing Tube Co. Abatement allowed. Union Steam Valve Co. Abatement allowed. Union Vise Co. Abatement allowed.

Vermont and Mass. Railroad Co. Abatement allowed.

Wamesit Power Co. Abatement allowed. Wamsutta Mills. Abatement allowed. Washington Insurance Co. Abatement allowed. Watuppa Manufacturing Co. Abatement allowed. Western Union Telegraph Co. Abatement allowed. Weymouth Iron Co. Abatement allowed. Whipple File and Steel Manufacturing Co. Abatement allowed

Town Appeals, 1867. Heard in 1868. Belmont. Credit allowed. Gloucester. Credit allowed. Great Barrington. Credit allowed.

Town Appeals, 1868. Braintree. Credit allowed. Gloucester. Credit allowed. Hingham. Credit allowed. Hyde Park. Credit allowed. Needham. Credit allowed. Sterling. Credit allowed. 1869.] HOUSE—No. 33. 67

Table C.

Abington, . . $482 48 Boylston, . . $45 35

Acton, . . 766 31 Bradford, . . 388 16

Acushnet, . . 210 29 Braintree, . . 1,080 75

Adams, . . 217 43 Brewster, . . ■ 354 49

Agawam, . . 238 94 Bridgewater, . 4,398 07

Alford, . . 196 Brighton, . . 3,525 96

Amesbury, . . 1,295 16 Brimfield, . . 501 78

Amherst, . . 868 95 Brookfield, . . 175 38

Andover, . . 5,345 61 Brookline, . . 30,449 57

Arlington, . . 1,753 16 Buckland,

. Ashbumham, 336 62 Burlington, . 36 01

Ashby, . . 122 71

Ashfield, . . Cambridge, . . 22,933 44

. Ashland, . 552 31 Canton, . . 2,518 75

Athol,, . . 699 40 Carlisle, . 46 54

Attleborough, . 203 68 Carver, . . 342 76

Auburn, . . 38 97 Charlemont, . 1 54 Charlestown, . 11,505 39

Barnstable, . . 1,505 51 Charlton, . . 117 66

Barre, . . 589 17 Chatham, . . 118 54 Becket, . , Chelmsford, . \ 1,189 93

Bedford, . . 97 18 Chelsea, . . 2,834 37

Belchertown, . 101 88 Cheshire, . . 06

Bellingham, . . 13 16 Chester, . 15 49 Belmont, . . 2,409 15 Chesterfield, . Berkley, . . 11 95 Chicopee, . . 2,292 86

Berlin, . . 133 84 Chilmark, . . 156 52

Bernardston,. . 139 18 Clarksburg, .

Beverly, . . 4,220 87 Clinton, . . 1,128 69

Billerica, . . 919 14 Cohasset, . . 2,334 67

Blackstone, . . 159 04 Colrain, . . 10 29

Blandford, . . 255 Concord, . . 2,264 19

. Bolton, . 441 79 Conway, . 166

Boston, , . 387,798 39 Cummington, . 363 Boxborough,. . 173 51 . . . Boxford, 53 47 Dalton, . 791 24 68 TAX COMMISSIONER’S REPORT. [Jan.

Dana, . $2 46 Granville, . . $7O 28 Danvers, . . 792 72 Great Barrington,. 1,927 03 . . . Dartmouth, 1,633 25 Greenfield, . 2,848 70

Dedham, . . 3,919 83 Greenwich, . . 16 31

Deerfield, . . 131 32 Groton, . . 1,619 56

Dennis, . . 789 32 Groveland, . 53 58

Dighton, . . 401 45 Dorchester, . . 13,798 52 Hadley, . . 11l 20

Douglas, . 73 28 Halifax, . 41 22

Dover, . . 43 34 Hamilton, . 57 38

Dracut, . . 127 58 Hancock, . . 18 82

Dudley, . . 45 12 Hanover, . . 1,016 36

Dunstable, . . 211 01 Hanson, . . 313 58

Duxbury, . . 1,339 99 Hardwick, . . 11l 26 Harvard, . . 635 58

East Bridgewater, 261 33 Harwich, . . 154 48 Eastham, . . 104 26 Hatfield, . . 427 80

Easthamptdn, . 3,417 73 Haverhill, . . 1,550 16 Easton, . . 8,052 77 Hawley,

. Edgartown, . . 115 65 Heath, . 17 22

Egremont, . 66 09 Hingham, . 3,327 12

. Enfield, . . 676 34 Hinsdale, . 598 /1 lining, , . 880 Holden, . . 23 91 Essex, . . 115 28 Holland, Holliston, . 116 13 Fairhaven, . . 810 34 Holyoke, . . 1,/94 76

. . 13,752 . 245 98 Fall River, ... 89 Hopkinton, Falmouth, . . 545 66 Hubbardston, . 682

Fitchburg, . . 10,455 47 Hudson, . . 187 92

Florida, ' . . Hull, . . 23 84 Foxborough,. 58 07 Huntington, . 27 43 Framingham, . 3,503 61 Hyde Park, . . 350 56 Franklin, . . 108 94 Freetown, . . 302 61 Ipswich, . . 941 20

Gardner, . . 425 95 Kingston, . . 2,892 58 Georgetown,. . 56 92

Gill, 19 06 Lakeville, . . 179 07 Gloucester, . . 1,833 24 Lancaster, . . 1,087 28 Goshen, . 336 Lanesborough, . 13 77

Gosnold, . . Lawrence, . . 2,179 27

• 304 22 Grafton, . 2,413 81 Lee, •

- . 59 Granby, . • 43 19 Leicester, 1,034 1869.] HOUSE—No. 38. 69

$250 . 98 Lenox, . $552 52 Natick, . .

. . Leominster, . 1,750 79 Needham, . 1,427 71

Leverett, ■ • 10 04 New Ashford,

Lexington, . 972 44 New Bedford, . 28,904 25 ■ 64 Leyden, • • 187 New Braintree, . 14

Lincoln, . . 765 21 New Marlborough, 227 14

. Littleton, . . 333 34 New Salem,

. Longmeadow, . 829 28 Newbury, . 730 86

. Lowell, . . 18,775 87 Newburyport, 7,207 63

Ludlow, . ■ 490 Newton, . . 14,216 36

. Lunenburg, . . 271 52 North Andover, 1,217 70

Lymi, . • 3,266 75 N. Bridgewater, . 341 25

Lynnfield, . • 401 13 North Brookfield, . 253 41

North Chelsea, . 35 49 Malden, . ■ 2,046 23 North Reading, . 494 45

. Manchester, . . 341 08 Northampton, 7,120 40 Mansfield, . . 108 94 Northborough, . 727 13 Marblehead, . . 2,154 18 Northbridge, . 1,830 41 Marion, . 31 57 Northfield, . . 209 50

Marlborough, . 478 41 Norton, . . 04 97 Marshfield, . . 727 12 Mattapoisett, . 109 85 Oakham, . . 11 08

Medfield, . . 504 55 Orange, . . 14 50

Medford, . . 3,825 72 Orleans, . . 239 39 Medway, . . 529 84 Otis,

Melrose, . 003 17 Oxford, . . 831 09 Mendon, . 211 17 Methuen, . . 330 35 Palmer, . 39 20 Middleborough, . 1,791 78 Paxton,

. . Middlefield, . . Peabody, 3,52149 Middleton, . 79 64 Pelham,

. . Milford, . . 1,908 01 Pembroke, 80 86

Millbury, . . 218 41 Peppcrell, . . 089 80

Milton, . . 0,029 23 Peru, . . 125

Monroe, . . Petersham, . . 199 20 Monson, . . 811 41 Phillipston, . 16 81 Montague, . . 90 37 Pittsfield, . . 3,317 40

. . Monterey, . . 25 70 Plainfield, 314 80

Montgomery, . Plymouth, . . 4,366 11

Mt. Washington, . Plympton, . . 35 80 Prescott,

Nahant, . . 1,314 00 Princeton, . . 107 44

. . 975 Nantucket, . 4,426 02 Provincetown, 11 70 TAX COMMISSIONER’S REPORT. [Jan.

Quincy, . . $2,054 29 Stoughton, . . $323 57

Stow, . . 187 69

Randolph, . . 2,289 04 Sturbridge, . . 126 87

Raynham, . . 1,571 89 Sudbury, . . 321 66

. . Reading, 343 33 Sunderland, . 25 81

. . Rehoboth, 375 Sutton, . 44 48

Richmond, . 6 85 Swampscott,. . 2,127 65

Rochester, . . 136 34 Swanzey, . . 214 76

Rockport, . . 196 92 Rowe, . 857 Taunton, . . 10,786 92

Rowley, . . 106 40 Templeton, . . 455 50 _

. . Royalston, 241 88 Tewksbury, . . 737 56

Russell, . 12 69 Tisbury, . . 487 34

Rutland, . . 48 Tolland, Topsfield, . . 282 72

. . Salem, 26,977 45 Townsend, . 78 30

. . Salisbury, 927 16 Truro, . . 114 54 Sandisfield, . 918 Tyngsborough, . 117 99

Sandwich, . . 622 02 Tyringham, . 35 80 Saugus, . . 219 15

. . Savoy, Upton, . 95 05

Scituate, . . 460 91 Uxbridge, . . 559 35

Seekonk, . . 1 96

Sharon, . . 245 39 Wakefield, . . 2,141 15

Sheffield, . . 326 80 Wales, . . 189 57

Shelburne, . . 2,832 15 Walpole, . , . 950 48

Sherborn, . . 412 87 Waltham, , . 7,504 74

Shirley, . . 454 38 Ware, . . 497 25

Shrewsbury, . . 65 76 Wareham, . . 1,285 68

Shutesbury, . . Warren, . . 395 81 . . Somerset, . . 571 15 Warwick, 21 32

Somerville, . . 2,646 45 Washington,. 39 95

South Hadley, . 1,314 74 Watertown, . . 3,504 38 South Scituate, . 1,148 98 Wayland, . . 306 65

Southampton, . 94 Webster, . . 6,569 21

Southborough . 208 33 Wellfleet, . 49 99

Southbridge,. . 165 25 Wendell, . . 21 63

Southwick, . . Wenham, . . 199 97 Spencer, . . 101 70 West Boylston, . 424 50

Springfield, . . 20,417 66 West Bridgewater, 222 12

Sterling. . . 799 19 West Brookfield, . 163 86

Stockbridge, . . 2,739 39 West Newbury, . 245 92 Stoneham, . . 128 84 West Roxbury, . 14,955 97 1869.] HOUSE—No. 33 71

West Springfield, . $1,914 48 Williamstown, . $6B 29

West Stockbridge, 78 63 Wilmington, . 66 14

Westborough, . 119 43 Wincbendon, . 598 52

. Westfield, . . 904 85 Winchester, . 1,648 34

Westford, . . 735 49 Windsor,

Westhampton, . 755 Winthrop, . . 78 14

Westminster, . 99 67 Woburn, . . 1,412 58

Weston, . • 2,914 51 Worcester, . . 26,310 63

Westport, . . 255 09 Worthington, . 192 Weymouth, . . 1,827 63 Wrentham, . 413 10

Whately, . . 17 81

Wilbraham, . . 71 78 Yarmouth, . . 1,452 93 Williamsburg, . 969 36