HOUSE No. 100.

REPORT

OF THE

TAX COMMISSIONER

OF THE

dfanmorawalth of Jftajsaartotsfif

FOR THE YEAR ENDING

D e c e m b er 3 0, 1876.

BOSTON: ALBERT J. WRIGHT, STATE PRINTER,

79 M il k Street (cornee o f F ed era l). 1877. 6 Commomocattl) of Massachusetts

Treasury Department, Boston, \ January 24, 1877. /

To Hon. J ohn D. Long, Speaker of the House of Representatives.

Sir :—I have the honor to transmit herewith to the Legislature the Annual Report of the Deputy Tax Commis­ sioner, made to this Department.

And am, with great respect, Your obedient servant,

CHAS. ENDICOTT, Treasurer and Tax Commissioner.

Comnx0iitoealtIj of ätassarjjusetls.

T ax Commissioner’s Office, Boston, \ January 24, 1877. /

Hon. Charles Endicott, Tax Commissioner.

Sir :—The following tables exhibit a summary statement of the results of the Corporation Tax Law for the current year

Whole amount of Taxes assessed under Chapter 283, Acts of 1865. General lis t,...... $1,024,875 93

On Coal Mining, Quarrying, and Oil Compa- nies :— May assessment, . $2,436 66 November assessments,. 2,216 66 4,653 32

Aggregate of assessments, .... $1,029,529 25

Taxes of 1876, paid to January 1, 1877,— General lis t,...... $1,015,547 13 Under section eight, 2,100 00 Taxes of 1876 unpaid,— General list, . 7,315 35 Abatements, . 2,013 45 Under section eight, 2,553 32 $1,029,529 25

The following statement exhibits the outstanding taxes of Corporations on the general list, unpaid at the end of last year, and the changes during the year :— 6 TAX COMMISSIONER’S REPORT. [Jan.

Taxes of 1871,— Outstanding, Dec. 31, 1875,. . $1,206 49 Amount paid in 1876, . 125 00 Abated, ..... 320 20 Outstanding, Dec. 31, 1876,. 8761 29 Taxes of 1872,— Outstanding, Dec. 31, 1875,. . $454 31 Outstanding, Dec. 31, 1876,. 454 31 Taxes of 1873,— O CO Outstanding, Dec. 31, 1875,. TO 67 Abated, ..... 3622

Outstanding, Dec. 31, 1876, . . . 72 45 Taxes of 1874,— Outstanding, Dec. 31, 1875,. . $248 15 CO Outstanding, Dec. 31, 1876,. (M 15 Taxes of 1875,— Outstanding, Dec. 31, 1876,. . $1,072 79 Paid, ...... 46426 Abated, . . . . . 37544 Outstanding, Dec. 31, 1876,. 233 09 Taxes of 1876,— Outstanding, Dec. 31, 1876, . 7,315 35

Aggregate of unpaid taxes, . . 89,084 64 The amount accruing to the Commonwealth under the operation of the law for the current year, is as follows :— From General List Corporations,— Net amount assessed, ...... $1,022,862 48 Amount due to cities and towns, .... 759,574 45

Balance accruing to the Commonwealth, . $263,288 03 From corporations, under section eight, . 5,929 80

Total amount accruing to the Commonwealth,. $269,217 83

Of the amount of tax assessed the present year, the sum of $759,574.45 has been paid, and will be payable under the terms of the law to the various cities and towns of the Com­ monwealth. A table is appended, marked " C,” giving the amounts to which each city or town is entitled. As usual, a distribution of that portion of the above amount which had 1877.] HOUSE—No. 100. 7 been collected on the twenty-fourth day of November, was made and certified in season to be offset against the amounts due from the cities and towns, on account of the state tax, on the first day of December.

The amount collected at that date was . . . $986,554 35 distributed was, ..... 734,574 92

The amount retained was ..... 8251,979 43

The comparative valuation of the capital stock and real estate of corporations, during the years 1875 and 1876, is as follows:—

The total valuation of the capital stock of corporations,— In 1875, ...... 8239,848,414 00 1 8 7 6 , ...... 223,793,941 00

Excess of 1875, $16,054,473 00

The valuation of real estate and machinery,— In 1 8 7 5 , ...... 8170,240,795 00 1876, ...... 163,596,042 00

Excess of 1875, 86,644,753 00

The aggregate excess on which a tax was laid,— In 1875, ...... 884,213,632 00 1876, ...... 79,909,571 00

Excess of 1875, 84,304,061 00

This diminution in excess, taken in connection 'with the reduction in the average rate of taxation the current year, explains the falling off in the total amount of tax and in the revenue to the State from this source. There is good reason to believe that the lowest point in valuation has been reached, at least for the present, and that a moderate increase may be looked for the coming year. So far as the diminution is caused by a decrease in the average rate of taxation, it is, at least, a conclusive indication of economy and prudence in the management of municipal affairs which cannot prove otherwise than beneficial. A con­ siderable reduction has been made this year in the valuation of the plant of manufacturing corporations, but not in my 8 TAX COMMISSIONER’S REPORT. [Jan. judgment so much on the whole as should have been made, to bring the valuation of such property on the same scale as other property subject to local taxation. It is, however, to be remembered that this class of prop­ erty, from its character, is difficult of valuation, and, in a time of unsettled values like the present, is peculiarly liable to be differently valued by different classes of appraisers who view it from various stand-points. The effect of allowing the deduction of the entire valuation of property locally assessed, is of eourse to make the allowance for debts of the corporation entirely from the personal and floating assets of the corpora­ tion. This is analogous to the rule which prevails in the assessment of personal property, but it may be questioned whether the result is an entirely equitable division of the tax contribution between the towns where shareholders reside and those in which the works are carried on. The whole amount realized by the Commonwealth during the financial year ending December 31, 1876, has been:— From taxes of 1876,— General list distributed, ..... $250,142 52 not distributed,...... 8,655 34 Mining list, ...... 2,100 00 $260,897 86 Taxes of previous years collected in 1876,— General list, ..... $339 38 Mining lis t, ...... 3,829 80 ------4,169 18

Total amount realized, . . . . $265,067 04

To harmonize this result with that which appears in the Treasurer’s Report, there should be added,— The amount now in the treasury to be distributed to cities and towns, $22,214 31 Amount received in adjustment of claims, ..... 1,151 89 First distribution of 1876, not called for, ..... 83 18 ------23,449 38

Amount carried forward, $288,516 42 1877.] HOUSE—No. 100. 9

Amount brought forward, $288,516 42 And there should be deducted on account of taxes of previous years, and in equalization of claims and advances by the Commonwealth in settlement thereof, . $20,895 25 Mining tax, kept separate, 5,929 80 ------26,825 05

Treasury balance, . $261,691 37 Whole amount paid by Coal Mining, Quarrying and Oil Companies during the year ending December 31, 1876, is as follows :— Taxes of 1874, $317 50 of 1875, 3,512 30 of 1876, 2,100 00

Aggregate of collections in 1876, $5,929 80 Whole amount of Mining, etc., taxes, assessed in 1876 :— Taxes paid,...... $2,100 00 unpaid January 1, 1877, .... 2,553 32

$4,653 32 The whole number of Massachusetts corporations and charters to which my attention has been directed the present year, is . . . 1,403 Of this number 13 have been dissolved by the courts or are in process of dissolution, and 63 new cor­ porations have been chartered or organized, leav­ ing as the number of corporations and charters to be reported December 31,1876, .... 1,390

The authorized net increase of capital in the State during the year is as follows :—

Authorized by special Act,— New corporations,...... $1,604,000 00

Under chapter 224, Acts of 1870,— Corporations under section 11, and amendments thereof ( 5 7 ) , ...... 3,958,210 00

Amount carried forward, .... $5,562,210 00 2 10 TAX COMMISSIONER’S REPORT. [Jan.

Amount brought forward, .... $5,562,210 00 Certificates of increase of capital by 18 companies, under section 34, ...... 2,311,900 00

$7,874,110 00 Certificates of reduction of capital, under section 35 of same Act (1 1 ),...... $2,133,000 00 Dissolutions by the supreme judicial court in process, . . . 1,861,750 00 ------3,994,750 00 Net increase,...... $3,879,360 00

The Board of Appeal was constituted by the appointment of the Hon. George H. Whitney, of the Council, to serve with the Treasurer and Auditor. The Board organized August 4, 1876, by the choice of the Hon. Charles Endicott as chairman, when the first session was held. Since that time, eighty-eight appeals by corpora­ tions have been heard, with the results indicated in the accom­ panying Table. There have been some appeals by towns, in most of which the action of the Board was simply to sanction a transfer of credits from one town to another, where all parties were agreed, and the parties for whose stock credit was claimed, were shown to be residents of the appellant towns. Several cases, however, have been brought before the Board, requir­ ing nice and extremely careful applications of the rules of law applicable to questions of domicile.

Appeals in 1876. Whole number of appeals from taxes of 1871, . . 3 from taxes of 1873, . . 1 from taxes of 1875, . . 1 from taxes of 1876, . . 83 — 88

Abatements allow ed,...... <3 Abatements re fu sed , ...... 10 Appeals withdrawn, ...... 4 Appeals dism issed, ...... 1 — 88 A list of cases considered, with the result in each case, is appended, marked " B.” 1877.] HOUSE—No. 100. 11

Bank Tax A ct. Whole amount of tax on bank shares assessed, . $1,565,882 60 Of which there was retained by towns, on account of shares owned by residents, .... $560,397 11 And there was paid into the treasury, 1,005,485 49 ---- *— ------$1,565,882 60

There was paid into the treasury on account of taxes of 1 8 7 6 , ...... $1,005,485 49 There was certified due to cities and towns, on account of tax on bank shares owned by residents, for 1876,...... $401,613 11 To savings institutions, . . . 366,107 64 To insurance companies, . . 30,060 58 To literary, scientific and charitable so c ie tie s,...... 19,405 46 And in addition, there is due to cities and towns, on account of claims not fully adjusted so as to admit of a certificate,. . . 5,058 55 822,245 34

Leaving as a balance for the Commonwealth,. $183,240 15

The accounts of the bank tax are kept in this office for the tax year, and in the treasury for the financial year. The following statement is made to reconcile the apparent disagreement:—

Receipts from bank tax, for the year 1876, have been, $1,005,485 49 There has been certified due from the treasury on same account, ...... 817,186 79

Amount accruing to the Commonwealth,. . $188,298 70

To harmonize this with the treasury balance, there should be added :—

Receipts during the year, from taxes of 1875, for equalization of c l a i m s , ...... $3,550 63

Amounts carried forward, $3,550 63 $188,298 70 12 TAX COMMISSIONER’S REPORT. [Jan

Amounts brought forward, . $3,550 63 $188,298 70 Amount of taxes remaining in the treasury, uncalled for December 31, 1876, payable on account of tax of 1876, .... 3,126 23 — ------6,676 86

* $194,975 56 And there should be deducted payments on account of taxes of 1875,— To cities and towns, . . . $5,008 06 To charitable and other institutions, 4,275 21 To savings banks, .... 1,284 75 10,568 02

$184,407 54

The experience of the year does not indicate that any change in the law is necessary or advisable. Table D, annexed, shows the net corrected amount distrib­ uted to each city and town uuder the Act. Table E shows the amount collected iu each city and town having a bank, on account of shares held out of such place. A question has been raised during the year whether guard­ ians, trustees and other persons holding bank shares in similar fiduciary relationships are required to make return in the same manner as they are of shares in Massachusetts corpora­ tions. As it is not clear that the requirement exists, and it is necessary that such returns should be made, I suggest the desirability of an Act requiring such stocks to be included iu the returns made under section 2 of chapter 283 of the Acts of 1865. They have been almost universally made for a number of years, and it is impossible to distribute the bank tax collected properly, without the information thus obtained. There is no reason known to me why such provision should not be made. 1877.] HOUSE—No. 100. 13

I nsurance P remium Tax. Under this law, there has been assessed during the year:—

On account of tax of 1876,— Upon agents, .... $107,811 72 companies, .... 21,214 00 $129,025 72 On account of tax of 1875,— Upon agents, .... $762 97 companies, .... 21 76318

Total assessments, . . $129,788 90

The collections have been :— On account of tax of 1876,— 1 From agents, .... $102,500 01 companies, .... 21,213 38 $123,713 39 On account of tax of 1875,— From agents, .... $3,974 56 companies, .... 7 61 3,982 17 On account of tax of 1874,— From agents, .... . 1,711 89

T o t a l , ...... $129,407 45 Interest due under the law, . . 7 11

Total collections, . . $129,414 56

The amount uncollected January 1, 1877, was :— On account of tax of 1876,— From agents, .... $5,339 94 companies, .... 70 62 $5,410 56

On account of tax of 1875,— From agents, .... . 2,386 35

On account of tax of 1874,— From agents, .... 4727

Total uncollected, . $7,844 18 14 TAX COMMISSIONER’S REPORT. [Jan.

In this connection, I respectfully urge the passage of an Act authorizing an appeal to the Board of Appeal constituted under chapter 283 of the Acts #f the year 1865, for the determination of all matters of dispute between insurance agents and the Tax Commissioner in the discharge of his duties under this Act. Errors are always possible, occasionally questions of law of no little delicacy arise, and an appeal to another body making a new examination and passing an in­ dependent judgment is not only quite certain to correct such errors as may be committed, but also to satisfy the agents affected by the decision, that justice has been done. There is also occasion nearly every year for the Legislature to pass upon a number of small claims for refunding over­ payments of tax. The amounts are usually small, but often­ times bear a larger ratio to the compensation of the agent than he can well afford to lose. I suggest a provision by which such cases may be referred to the Board of Appeal for decision as to the coi’rect amount due, and that the Auditor be authorized to certify a warrant to be drawn for the repay­ ment of any excess which may have been collected. This class of errors occurs through the misunderstanding or neglect of the agent charged with- the payment, and averages seven or eight in number a year. The amount of appropriation required for this purpose would not be likely to exceed two or three hundred dollars as an extreme limit, and the adoption of this plan would relieve the committee on claims of some labor, and save time for the Legislature. It is intended to apply only to such cases as when presented to the Legislature are certain of obtaining relief, and the recommendation is made to save time and labor, and prevent an injustice which, though small in actual amount, is sometimes quite serious to the sufferer.. Considered as a source of revenue, the law is not so pro­ ductive as in past years, though the income from this source has diminished less than was to have been expected from the diminution in amount of business done, and the reduction of premium rates. There is every reason to believe that the amount realized for the coming year will be fully as great as it has been for the present. I am not aware of any material change that is 1877.] HOUSE—No. 100. 15 required to make the law fairer or more efficient in its opera­ tion.

Manufacturing Corporation L aw. During the year, the Commissioner has examined eleven hundred and twenty-five certificates, of which one hundred and twenty required a reexamination after errors had been corrected, fourteen were examined three times and one four times. One hundred and sixteen of these were certificates of organization, of which one hundred and ten had their certificates finally approved ; leaving six that have not yet presented their papers for reexamination. Of the four dis­ approved in 1875, two have been approved and two aban­ doned their organization. The whole number of certificates presented and examined, including those presented as substitutes for certificates dis­ approved, is as follows

Acts, 1870, chapter 224, section 1 1 , ...... 164 “ “ section 32, ..... 87 “ “ section 33, ..... 839 “ “ section 34, ..... 20 “ “ section 35, . . . . . 11 Acts, 1874, chapter 349, section 2 , ...... 4

1,125

The one hundred and ten certificates approved under section 11, chapter 224, Acts of 1870, include forty-nine under additional Acts of 1874, and four under section 1, chapter 217, Acts of 1872. In my report of last year, I called attention to the fact that the Commissioner is required to satisfy himself that the valu­ ation of property transferred in payment of capital stock is fair and reasonable. The experience of another year has rather increased than diminished my doubt as to the value of this provision. In cases where the value of a portion of the property is speculative in its character, as, for instance, where it consists of patent rights whose value is but partially deter­ mined, it is almost impossible to avoid on the one hand the mistake of undervaluing, seriously to the injury of the owner, 16 TAX COMMISSIONER’S REPORT. [Jan. or on the other hand of overvaluing, to the detriment of cred­ itors or future stockholders who may with some propriety claim that the decision of the Commissioner has given a quasi public assurance of value. I respectfully submit that the public will be as well protected by the full disclosure of esti­ mated or assumed value required in the sworn statement of the officers wbthout the Commissioner’s appraisal as with it. Nineteen corporations have availed themselves of this mode of obtaining capital the present year against ten the last year, and the utility of the general purpose of the Act appears to be established. In this connection it has seemed to me that the amount to be invested in patent rights might be limited so as not to exceed three-fourths of the whole capital stock, with advantage. A similar provision was formerly inserted in special charters, limiting the amount to be invested in real estate, with the advantage of securing to the corporation at its commencement at least some capital readily available for the exigencies of business. It is of course to be considered that this limitation amounts, or would generally be taken to amount, to an implied permission to commence business with this proportion of unavailable investment. In other States, the experiment has been tried of allowing corporations to commence proceedings with no capital other than patent rights. The effect of such a plan, it seems to me, must be to diminish the value of charters when it comes to be gener­ ally understood, but it is certain that many successful corpo­ rations have owed their prosperity largely to valuable rights of this character. The increase and diffusion of wealth is favorably affected by reasonable opportunities for uniting the wealth of capitalists and the ingenuity of inventors; and no other means are so effective for this purpose as those afforded by a corporate organization, since the amount of capital at risk is limited, and the relative interests of the different parties can be accurately adjusted and maintained. The evil to be guarded against is, obviously, a speculative overvalua­ tion at the commencement of the business, of property of uncertain money value. During the year my attention has been directed to the question of the liability of the officers of corporations, sub­ ject to the provisions of chapter 224, Acts of 1870 (mauu- 1877.] HOUSE—No. 100. 17 facturing and trading corporations), for the debts of the corporation in certain specified cases. The matter is regu­ lated by section 38 of the above Act. In its present form it is a reenactment of section 1 of chapter 218 of the Acts of 1862. This latter Act is a reenactment in a modified form of several scattering provisions contained in chapter 60 of the General Statutes; but in the reenactment some limiting clauses were omitted which it seems may have the effect to extend the liability for an infraction of the law not only be­ yond the guilty parties, but even to officers who cannot by any possibility exercise any control over the wrongful acts. The matter is one of considerable importance, and, if the construction suggested is the correct one, the requisite limita­ tion should be supplied by legislation. I repeat the suggestion made last year, that it may be de­ sirable that an original stockholder who receives a certificate of shares, for which no payment or only part payment has been made, should be held to pay the par value in a suit by the corporation. This is generally provided for b}r a sub­ scription list, but occasional cases may be found where no serviceable remedy exists against the shareholder who has improperly obtained shares. Two or three instances of the abuse of a corporate name have come to my knowledge during the year. In these a charter has been obtained, and business subsequently con­ ducted by a partnership using this name. The public is deceived, and in case of a necessity for enforcing rights by legal proceedings, serious inconvenience and possible loss must be incurred. One case of this kind has been reported to the attorney-general for such proceedings as he may advise, and the result will probably determine whether there is an adequate remedy for harm when done, or sufficient power of prevention under the law as it exists. Closely analogous to this evil is that which arises from the use by partnerships of names indicating, intentionally or otherwise, that the concern is a corporation. This practice prevails to a considerable extent, and some cases in court have shown that parties deal­ ing with such firms have serious difficulties in enforcing their rights. A registration of the names of the partners of all firms iu the office of the city or town clerk where the business 3 18 TAX COMMISSIONER’S REPORT. [Jan. is carried on, would prevent this evil, but is open to some rather serious objections, as being an interference with the free course of business. There is a class of associations where the property is held and business done by trustees, which closely resemble part­ nerships in many respects, whose organization and manner of business is likely to mislead not merely the public which has dealings with them, but the members themselves. Corpora­ tions organized under our laws for business purposes are put to some inconveniences in the way of making returns, which are supposed to be a protection and advantage to the public. It is inequitable that other organizations not subject to these burdens should have the benefit derived from the improper use of a name for business purposes which imports the existence of a corporation, if it can be prevented without unreasonable interference with the course of business. It happens not infrequently that corporations cease to become profitable, the officers or members die or remove, they are put into bankruptcy, or otherwise cease to exist to all intents and purposes, and yet do not become legally dissolved. I suggest that provision be made for an application by informa­ tion to the supreme court for the revocation of the charters of such corporations as have failed for two or more years to make the annual statements of condition required by chapter 224 of the Acts of 1870. .The expense would not be great, and would be more than met by the surplus of the charter fees above the actual expense to the State of the examination and clerical work in issuing charters, while the examination of the matter judicially would prevent any ill-advised revocation. By provision of chapter 375 of the Acts of 1874, the duties of the Commissioner extend to an examination ot the records and proceedings of a class of corporations which, as a whole, maybe said to be either benevolent, educational, religious, or scientific. During the year about fifty corporations of these classes have been formed. I felt obliged to refuse to certify to the sufficiency of some organizations which were attempted for the purpose of giving pecuniary aid to their members in case of sickness or accident, and to the families or heirs of deceased members or persons designated by them. I am unable to distinguish between this purpose and that of an 1877.] HOUSE—No. 100. 19 ordinary life or accident insurance company. Indeed they seem to me to be simply engaged in a ruder and less reliable form of health or life insurance, and I am not aware that companies of this character have ever been considered as char­ itable or benevolent, except, perhaps, in the representations of their soliciting agents. There is at present quite a fashion for organizing such associations ; and if it is desirable that they be formed under general laws, further legislation seems to be required. Should their formation be authorized, it is in my opinion very desirable that they be subject to the supervision of the insurance commissioner after their formation. It will be soon desirable, also, if it is not already, to provide some efficient means of taxing such corporations formed under this Act as are subject to taxation. The provisions of law relative to the increase of capital stock in corporations require amendment, as successive changes with respect to railroad and gas companies have left restrictions on the mode of increase applicable to manufact­ uring corporations alone, which apparently were not framed with especial reference to their condition or needs.

Municipal A ssets and L iabilities. Table F contains tabulated results of returns received from all the cities and towns in the State, in substantially the same form as last year. The same form of statement has been continued, as it furnishes opportunity for comparison with the statements of previous years, and because, on the whole, it exhibits fairly the financial condition of the municipalities. It is hardly necessary to say that freedom from debt does not necessarily indicate a flourishing condition, unless the asset column shows the possession of such property of a public character as is ordinarily required for municipal purposes. Table G has been prepared to show the percentage of debt to valnation for purposes of local taxation, and a column has been added to give sinking funds where they exist. In calculating these percentages this year, trust funds have been omitted from the amount of debts in those towns where there is an asset of the same character to the amount of such assets. 20 TAX COMMISSIONER’S REPORT. [Jan.

Steam Boilers. Table H contains the result of returns under requirements of Acts of 1873, chapter 321, tabulated as last year. Eight towns have failed to make return. I renew my recommendation of last year, that an Act be passed imposing a penalty upon persons who refuse to give the required information. Such a provision is contained in the Act for taking a census, and would be serviceable in a case like the above referred to.

E xempted P roperty. Table I. contains a tabulated statement of facts contained in the returns received under requirements of Acts of 1874, chapter 227. The towns of Buckland, Gay Head, Melrose, Saugus and Windsor, though often requested, have failed to comply with the requirements of the law.

State Valuation. During the year the report upon the equalization and apportionment of the state tax has been completed. It was reported in its complete form to the Legislature of last year, after the completion of my annual report, and adopted as reported. The last two valuations have been made at shorter intervals than formerly, and I suggest the desirability of anticipatory legislation if the}7 are to be so made hereafter. By distributing the work over two or three years it might be done more economically, thoroughly, and consequently more fairly than where it is compressed into the space of four or five months. Very respectfully, your obedient servant, *

DAN. A. GLEASON,. Deputy Tax Commissioner, and Commissioner of Corporations. 1877.] HOUSE—No. 100. 21

T able A.

Corporations existing under authority of this Common­ wealth, December 31, 1876, and subject to Taxa­ tion UNDER THE CORPORATION TaX ÂCT.

A. K. Young and Conant Manufacturing Company, Boston. Cer­ tificate issued Januar}7 14, 1873. Abington Tack and Machine Association, Abington. Organization certified June 1, 1876. Acushnet Cooperative Association, New Bedford. Organization certified November 9, 1867, under 1866, c. 290. Adams Gas Light Company, South Adams. Organization certified November 13, 1860. Adams Paper Company, Adams. Organization certified August 14. 1873. Adriatic Mill, Worcester. Organization certified December 14, 1863. .¿Etna Mills, Watertown. Organization certified 1863. Chartered 1864. .¿Etna Rubber Mills, Boston. Organization certified July 3, 1874. 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. Albany Street Freight Railway Company, Boston. Chartered 1868, c. 97. Albert Field Tack Company, Taunton. Chartered June 9, 1869, c. 376. Albert-type Printing Company, Boston. Organization certified October 8, 1872. Albion Lead Works, Taunton. Organization under 1870, c. 224. Certified November 29, 1870. 22 TAX COMMISSIONER’S REPORT. [Jan.

Albion Paper Company, Holyoke. Organization certified December 20, 1869. • Allen Governor Company, The, Boston. Organization certified September 15, 1876. Alliance Insurance Company, Boston. Organization certified May 27, 1875. American Art Foundry, The, Somerville. Organization certified January 26, 1875. American Box-Toe Company, Boston. Organization certified Sep­ tember 5, 1874. American Carpet Cleaning Company, Boston. Organization under 1870, c. 224. Certified November 8, 1870. ^ American Chair Seat Company, The, Gardner. Organized prior to May 1, 1872. Organization certified April 22, 1872, under 1870, c. 224, § 12. American Cigar Company, Westfield. Organization certified July 14, 1873. American Consolidated Fire Extinguisher Company, Boston. Or­ ganization certified December 1, 1868. American Corrugated Iron Company, Springfield. Organization certified June 13, 1869. American Furniture Company, The, Boston. Organization certified December 15, 1873. American Gas Lighting Company, The, Boston. Organization cer­ tified December 21, 1874. American Gas Screen Manufacturing Company, Haverhill. Organi­ zation under 1870, c. 224. Certified September 20, 1870. American Homes Publishing Company, The, Boston. Organization certified December 11, 1873. American Horse Collar Company, The, Boston. Organization cer­ tified January 1, 1868. American Improved Gas Light Company of Boston, Boston. Or­ ganization certified Januarj' 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 Insurance Company, Boston. Chartered 1818. American Linen Company, Fall River. Chartered 1853. American Low Water Reporter Company, Newburyport. Organi­ zation certified October 8, 1867. 1877.] HOUSE—No. 100. 23

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 Mortising Machine Company, Boston. Organization cer­ tified November 26, 1869. American Nickel Plating Works, Boston. Organization certified October 2, 1876. American Optical Company, Southbridge. Organization certified March 15, 1869. 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, 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 Shoe Shank Company, Lancaster and Boston. Organiza­ tion certified April 22, 1870. American Shuttle Wax Thread Sewing Machine Company, Boston. Organization certified July 29, 1874. American Steam Gauge Company7, Boston. Chartered 1854. American Stop Motion Company7, Boston. Certificate issued Febru­ ary 7, 1873. American Straw Sewing Machine Company, Boston. Organization certified January 8, 1870. American Sugar Refinery, Boston. Organization certified Novem­ ber 30, 1874. American Tablet Manufacturing Company, Boston. Organization certified April 29, 1871. American Tack Company, Fairhaven. Organization certified May 9, 1867. American Tool and Machine Company, Boston. Organization cer- fied October 4, 1864. American Tube Works, Somerville and Boston. Organization cer­ tified April 29, 1852. 24 TAX COMMISSIONER’S REPORT. [Jan.

American Watch Company, Waltham. Chartered 1854. American Whip Company, Westfield. Organization certified Janu­ ary 11, 1870. American Wiring Machine Company, The, Boston. Organization certified January 27, 1872. Ames Manufacturing Company, Springfield. Chartered 1834. Ames Plow Company, Boston. Organization certified February 24, 1864. Amesbury and Salisbury Gas Company, Amesbury. Assessment certified August 4, i860. Amesbury Mills, Amesbury. Organization certified December 16, 1867. Amesbury Railroad Company, Amesbury. Chartered 1869, c. 175. Organized April 28, 1869. 1872, c. 75. * Anchor Tape and Webbing Company, Northampton. Organization certified June 1, 1871. Anchor Tape Company, Holyoke. Organization certified November 3,1875. 1870, c. 224.” Annawan Manufactory, Fall River. Chartered 1825. Annisquam Mills, Rockport. Organization certified March 7, 1871. Appleton Company, Lowell. Chartered 1828. Aquapelle Company, Boston. Organization certified December 27, 1870. 1870, c. 224. Archibald Wheel Company, Lawrence. Organization certified De­ cember 26, 1871. Arlington Gas Light Company, Arlington. Chartered 1854. 1867, c. 221. Arlington Horse Railroad Company, Arlington. Chartered 1857. 1867, c. 221. Arlington Piano Company, Leominster. Organization certified July 1, 1867. Arlington Woolen Mills, Lawrence. Organization certified Febru­ ary 20, 1865. Arms and Bardwell Manufacturing Company, The, Northampton. Organization certified July 14, 1866. Arnold Print Works, Adams. Organization certified October 10, 1876. Ashburnham Railroad Company, Ashburnham. Chartered May 5, 1871. 1871, c. 251. 1872, c. 104. Ashburnham Reservoir Company, Ashburnham. Chartered 1853. Ashburnham Water Company, Ashburnham. Chartered May 26, 1871. 1871, c. 377. Ashby Reservoir Company, Ashby. Chartered May 1, 1869, c. 225. 1877.] HOUSE—No. 100. 25

Aside Manufacturing Company, Melrose. Organization certified December 1, 1874. Assabet Manufacturing Company, Sudbury and Boston. Organiza­ tion certified September 11, 1862. Assonet Fishing Companjq Freetown. Chartered 1860. Assonet Machine Company, Freetown. Organization certified July 19, 1869. Athol Gas Light Company, Athol. Organization certified July 8, 1874. Athol Machine Company, The, Athol. Organization certified June 4, 1868. Athol Music Hall Association, Athol. Chartered 1871, c. 67. Atlantic Car Companjq Salem. Organization certified February 5, 1872. Atlantic Cotton Mills, Lawrence. Chartered 1846. Atlantic Works, East Boston. Chartered 1853. Attleborough Branch Railroad Company, Attleborough. Chartered 1870, c. 100. Attleborough Steam Power Company, Attleborough. Organization certified September 20, 1858. Auburndale Water Company, Newton. Organization certified 1867, under General Statutes, c. 65. Avon Stone Company, The, Boston. Organization certified May '25, 1875. 1870, c. 224.

Baker’s Pond and Drain Fishing Company, South Yarmouth. Char­ tered 1858. Baldwin Company, North Chelmsford. Chartered 1844. Baldwinville Mill Company, Templeton. Organization certified June 9, 1870. Ballou Boot and Shoe Sewing Machine Company, Boston. Organ­ ization certified November 30, 1872. Barium Manufacturing Company, Boston. Organization certified October 7, 1875. 1870, c. 224. Barnard Manufacturing Company, Fall River. Organization certi- tied June 30, 1874. Barre Falls Reservoir Company, Barre. Chartered June 30, 1874. Barristers’ Hall in Court Square, Proprietors of, Boston. Chartered 1848. Owned by Fifty Associates. Bartlett Steam Mills, Newburyport. Chartered 1837. Battery Wharf Company, Boston. Chartered 1869, c. 158. Bay State Boot and Shoe Manufacturing Company, Lynn. Organ­ ization certified June 19, 1873. 4 26 TAX COMMISSIONER’S REPORT. [Jan.

Bay State Brick Company, Boston. Organization certified July 2, 1863. Reorganized May 11, 1871. 1870, c. 224, § 12. Bay State Faucet and Valve Company, Chicopee. Organization certified September 12, 1870. 1870, c. 224. Bay State Fire Insurance Company, Worcester. Chartered 1860. Bay State Gold Mining Company, Boston. Organization certified January 14, 1867. Bay State Granite Company, Rockport. Organization certified May 13, 1874. Bay State Hardware Company, Northampton. Organization certi­ fied January 21, 1862. Bay State House, Proprietors of the, Worcester. Chartered 1853. Bay State Iron Company, Boston. Chartered 1850. Bay State Shoe and Leather Company, Worcester. Organization certified May 8, 1866. Bay State Suspender Company, Boston. Organization certified October 8, 1872. Bay State Wheel Company, Lynn. Organization certified Decem­ ber 10, 1873. Bayley Hat Company, Newbury port. Organization certified 1867. Reorganized under § 12, c. 224, Acts of 1870, June 4, 1874. Beaman Manufacturing Company, West Boylston. Chartered 1831. Beaver River Mills, Abington. Organization certified July 3, 1873. Beckwith Lumber Company, Fitchburg. Organization certified April 23, 1869. Bel Air Manufacturing Company, Pittsfield. Organization certified July 24, 1873. Belcher and Taylor Agricultural Tool Company, Chicopee. Organ­ ization certified November 25, 1864. Belvidere Woolen Manufacturing Company', Lowell. Chartered 1834. Bemis and Call Hardware and Tool Company', Springfield. Organ­ ization certified June 5, 1855. Bengal Bagging Company, Salem. Chartered 1869, c. 19. Ben]. Franklin Cooperative Council of the Sovereigns of Industry, No. 76, of Massachusetts, Lawrence. Organization certified December 20, 1875. Berkeley House Company, Boston. Chartered 1871, c. 19. Berkshire Railroad Corporation, Stockbridge. Chartered 1837. Berkshire Woolen Company, Great Barrington. Chartered 1836. Berlin Mineral Water Company, Boston. Certificate issued March 15, 1873. Beverly Gas Light Company, Beverly. Organization certified June 15, 1859. 1877.] HOUSE—No. 100. 27

Beverly Insurance Company, Beverly. Chartered 1852. Bickford Spinner and Knitting Machine Company, Boston. Organ­ ization certified September 8, 1869. Bigelow Carpet Company, Clinton. Chartered 1854. Bigelow Manufacturing Company, The, Springfield. Organization certified March 5, 1870. Black Kiver Mining Company, Boston. Organization certified March 10, 1863. Blake Hose Company, The, Boston. Organization certified August 27, 1875. 1870, c. 224. Blue Hill Land Company, Dedham. Chartered 1871, c. 80. Bond Cracker Company, Boston. Organization certified March 15, 1872. Boot and Shoe Improvement Company, The, Boston. Organization certified September 8, 1873. Boott Cotton Mills, Lowell. Chartered 1835. Border City Mills, Fall River. Organization certified June 3, 1872. Boston and Albany Railroad Company, Boston. Chartered 1869, c. 461, § 5. 1855, c. 347. 1867, c. 270. Boston and Chelsea Railroad Company, Boston. Chartered 1854. Boston and Colorado Gold Mining Company, Boston. Organiza­ tion certified March 6, 1869. Boston and Colorado Smelting Company, Boston. Organization certified May7 11, 1867. Boston and Fairhaven Iron Works, Fairhaven. Chartered 1863. Boston and Hingham Steamboat Company, Boston. Chartered 1831. Boston and Lexington Paint Company, Boston. Organization cer­ tified May 9, 1867. Boston and Lowell Railroad Corporation. Boston. Chartered 1830. 1869, c. 459. Boston and Maine Foundry Company, South Reading. Organiza­ tion certified February 13, 1856. 1869, c. 343. Boston and Maine Granite Company, Boston. Organized about January 1, 1868. General Statutes, c. 61. Boston and Maine Railroad, Boston. Chartered 1833. Boston and New York Slate and Tile Company, Boston. Organi­ zation certified April 13, 1864. Boston and Philadelphia Steamship Companv, Boston. Chartered 1873, c. 46. Boston and Providence Railroad Corporation, Boston. Chartered 1831. 28 TAX COMMISSIONER’S REPORT. [Jan.

Boston and Provincetown Steamboat Company, Provincetown. Chartered 1871, c. 102. Boston and Richmond Steamship Company. Chartered May 9, 1871. 1871, c. 265. Boston and Roxbury Mill Corporation, The, Boston. Chartered 1814. Boston and Sandwich Glass Company, Boston. Chartered 1826. Boston and Vermont Telegraph Company, Boston. Chartered 1849. Leased to Western Union Telegraph Company. Boston and West Roxbury Railroad Company, Boston. Chartered 1861. 1868, c. 109. Boston, Barre and Gardner Railroad Corporation, Worcester. Chartered 1847. 1869, c. 361. Boston Base Ball Association, Boston. Chartered 1871, c. 131. Boston Beer Company, Boston. Chartered 1828. Boston Belting Company, Boston. Chartered 1845. Boston Can Company, Boston. Organization certified February 27, 1866. Boston Car Spring Company, Boston. Organization certified May 9, 1867. Boston City Flour Mills, Boston. Organization certified December 28, 1871. Boston, Clinton and Fitchburg Railroad Company, Fitchburg. Chartered 1847. 1869, c. 299. Boston Cooperative Association, Boston. Organization certified May 15, 1873. Boston Cooperative Building Companv, Boston. Chartered 1871, c. 324. May 25, 1871. 1872, c. 184. Boston Cooperative Savings Company, Boston. Organization cer­ tified October 25, 1875. 1870, c. 224. Boston Diatite Company’, Boston. Organized August 12, 1869. Boston Duck Company', Palmer and Boston. Chartered 1845. Boston Dyewood and Chemical Company, Boston. Organization certified February 21, 1868. Boston Elastic Fabric Company, Boston. Organization certified March 24, 1863. Boston Exchange Company, Boston. Chartered 1836. Boston Fire Brick and Clay Retort Manufacturing Company, Bos­ ton. Organization certified January ?6, 1864. Boston Flax Mills, Boston. Organization certified December 6, 1852. Boston Forge Company, Boston. Organization certified March 28, 1867. 1877.] HOUSE—No. 100. 29

Boston Gas Light Company, Boston. Chartered 1823. Boston Highlands Masonic Building Association, Boston. Char­ tered May 7, 1874. Boston Hydraulic Gold Mining Company, Boston. Organization certified August 21, 1875. 1870, c. 224. Boston Ice Company, The, Boston. Organization certified April '6. 18G6. Boston Insurance Companj', Boston. Chartered 1823. Boston Iron Company, Boston. Chartered 1822, c. 5. Boston Journal of Commerce, Boston. Organization certified September 26, 1872. Boston Lead Company, Boston. Chartered 1829. Boston Lock Company, Boston. Organization certified May 29, 1869. Boston, Lvnn and Peabody Railway Company, Lynn. Chartered 1869,“c. 397. 1871, c. 171. Boston Machine Company, Boston. Organized September 1, 1864. Reorganized May 20, 1871. 1870, c. 224, § 12. Boston Manufacturing Company, The, Boston and Waltham. Char­ tered 1813. Boston Marine Insurance Company. Organized December 23, 1873, under 1872, c. 375. Boston Merchants’ Exchange Company, Boston. Chartered Decem­ ber 6, 1872. 1872, c. 373. Boston Metallic Roofing Company, The, Boston. Organization certified September 26, 1871. Boston Mortgage Company, Boston. Chartered 1873, c. 270. Boston Music Hall Association, Boston. Chartered 1851. 1871, c. 2. Boston Needle Company, The, Boston. Organization certified October 21, 1874. Boston News Company, The, Boston. Organization certified August 15, 1870. 1870, c. 224. Boston Oil Company, Boston. Organization certified December 28, 1876. Boston Paint Mills, Boston. Organization certified May 6, 1871. Boston Pianoforte Action Manufacturing Company, Boston. Or­ ganization certified November 14, 1872. Boston Pier or Long Wharf, Proprietors of, Boston. Chartered 1772. 1871, c. 136. Boston Post Company, Boston. Organization certified May 25, 1875. 1870, c. 224. 30 TAX COMMISSIONER’S REPORT. [Jan.

Boston Red Stone Company, Boston. Organization certified September 23, 1871. Boston, Revere Beach and Lynn Railroad Company, Boston. Or­ ganized May 23, 1874. 1872, c. 53. Boston Rolling Mills, Boston. Organization certified December 1, 1873. Boston Roofing and Tile Corporation, The, Boston. Organization certified April 11, 1872. Boston Rubber Shoe Company, Malden. Chartered 1853. Boston Safe Deposit and Trust Company, Boston. Chartered 1867, c. 151. Boston Screw Company, Boston. Organization certified December 12, 1866. Boston Skating Rink Association, Boston. Chartered 1868, cc. 147, 240. 1869, c. 449. Boston Star Collar Company, Boston. Organization certified March 17, 1868. Boston Steam Supply Company, Boston. Chartered 1873, c. 70. Boston Stereotype Foundry, Boston. Chartered 1850. Boston Sugar Refinery, Boston. Chartered 1834. 1863, c. 196. Boston Sugar Warehousing Company, Boston. Chartered March 28, 1876. 1876, c. 68. Boston Theatre, The Proprietors of the, Boston. Chartered 1858. Boston Tool Company, Boston. Organization certified November 8, 1873. Boston Tow Boat Company, Boston. Chartered 1873, c. 27. Boston Type Foundry, Boston. Organization certified July 8, 1865. Reorganized February 3, 1871. 1870, c. 224, § 12. Boston Varnish and Paint Company, Boston. Organization certi­ fied February 17, 1874. Boston Water Power Company, Boston. Chartered 1824. Boston Wharf Company, The, Boston. Chartered 1836. Boston Wheat and Bread Company, Boston. Chartered 1865. Boston Yacht Club, Boston. Chartered April 9, 1868. Boylston Fire and Marine Insurance Company, Boston. Chartered 1825. Boylston Market Association, The, Boston. Chartered 1809. Boj’lston Mutual Insurance Company, Boston. Organization certi­ fied December 26, 1872. Boynton Packing Company, Boston. Certificate issued April 15, 1873. 1877.] HOUSE—No. 100. 31

Bradford Joint Company, Plymouth. Organization certified Decem­ ber 22, 1871. Bradley Fertilizer Company, Boston. Organization certified No­ vember 2, 1872. Brainard Milling Machine Company, Boston. Organization certified July 3, 1871. Bramanville Cotton Mills, Millbury. Organization certified Febru­ ary 10, 1871. Bridgewater Industrial Company, Bridgewater. Chartered 1872, c. 226. April 20, 1872. Bridgewater Iron Manufacturing Company, Bridgewater. Chartered 1825. Brighton and Newton Railroad Company', Brighton. Chartered 1872, c. 99. Bristol County Frear Artificial Stone Company, Fall River. Organ­ ization certified March 8, 1872. Bristol Masonic Building Association, Attleborough. Chartered 1871, c. 194. Brockway Pyroxyline Manufacturing Corporation, Boston. Organ­ ization certified May 25, 1871. Brookline Gas Light Company, Brookline. Chartered 1853. Brookline Hotel Company, Brookline. Chartered 1859. Brown Hotel Company, The, Haverhill. Organization certified November 20, 1873. Bullion Consolidated Mining Company, Boston. Organization cer­ tified December 6, 1865. . Burleigh Mining Company, Fitchburg. Organization certified April 22, 1872. Burleigh Rock Drill Company, The, Fitchburg. Organization certi­ fied December 16, 1867. Burling Mills, Millbury. Organization certified August 10, 1869. Butchers’ Slaughtering and Melting Association, Brighton. Char­ tered June 16, 1870, c. 365. Butler Braider Company, Boston. Organization certified December 2,1870. 1870, c. 224.

C. F. Simonds Hotel Company, The, Northampton. Organization certified April 30, 1874. Cambridge Brick Company, Boston. Organization certified January 14, 1874. Cambridge Gas Light Company', Cambridge. Chartered 1852. Cambridge Improvement Company, Cambridge. Chartered March 27, 1874. 32 TAX COMMISSIONER’S REPORT. [Jan.

Cambridge Land and Building Association, Cambridge. Chartered 1868, c. 207. Cambridge Lyceum, Cambridge. Organized May, 1841. R. S., c. 41. 1869, c. 271. Cambridge Preserving Company, Cambridge. Organization certi­ fied March 8, 1872. Cambridge Railroad Company, Cambridge. Chartered 1853. Cambridge Wharf Company, Cambridge. Cambridgeport Diary Company, Cambridge. Certificate issued Feb­ ruary 13, 1873. Campello, North Bridgewater and Holbrook Street Railway Com­ pany, North Bridgewater. Chartered April 29, 1872. 1872, c. 284. Canadian Stop Motion Company, The, Boston. Organization certi­ fied May 26, 1873. Canton Aqueduct Corporation, Canton. Organized April 26, 1836. Cape Ann Anchor Works, Gloucester. Organization certified June 26, 1868. Cape Ann Granite Company Gloucester. Organization certified October 19, 1869. Cape Ann Isinglass and Glue Company, Rockport. Organization certified November 26, 1872. Cape Cod Ship Canal Company, Sandwich. Chartered 1870, c. 36. 1872, c. 54. Carew Manufacturing Companj^, South Hadley. Chartered 1848. Carroll Paper Company, The, New Marlborough. Organization certified September 16, 1875. 1870, c. 224. Carson and Brown Company, Dalton. Organization certified April 7, 1874. Carver Cotton Gin Company, East Bridgewater. Organization cer­ tified July 23, 1872. Cary Improvement Company, Boston. Chartered 1852. Cattle Fair Hotel, Brighton. Chartered 1830. Central Club of Boston, The, Boston. Chartered 1873, c. 69. Central Mills Company, Southbridge. Chartered 1863. Central Square Wharf Company, East Boston. Chartered 1848. Central Wharf and Wet Dock Corporation, The, Boston. Chartered 1815. Central Wharf Company, for Inspecting Fish, Wellfleet. Organi­ zation certified April 21, 1865. Chace Mills, Fall River. Organization certified November 11,1871. Chapin Banking and Trust Company, Springfield. Chartered May 13, 1873. 1877.] HOUSE—No. 100. 33

Chapman Valve Company, Boston. Organization certified January 4, 1871. Chapman Valve Manufacturing Company, The, Boston. Organiza­ tion certified July 20, 1874. Charles River Navigation Company, Cambridge. Chartered 1857, c. 57. Revived by 1871, c. 181. Charlestown Gas Company, Charlestown. Chartered 1846. Charlestown Workingmen’s Cooperative Association, Charlestown. Organization certified November 14, 1866. 1866, c. 290. Chase Turbine Manufacturing Company, Orange. Organization certified March 6, 1874. Chauncy Hall School, Boston. Organized March 24, 1874. c. 32, G. S. Chelmsford Foundry Company, Chelmsford. Organization certified May 23, 1859.“ Chelsea Gas Light Company, Chelsea. Chartered 1853. Chelsea Odd Fellows’ Hall Association, Chelsea. Chartered April 24, 1872, c. 253. Chelsea Oil Company, Chelsea. Organization certified January 18, 1865. Chelsea Sovereigns Cooperative Association, The, Chelsea. Organ­ ization certified June 22, 1875. 1870, c. 224. Cheshire Railroad Company, Boston. Chartered March 13, 1845. 1869, cc. 126, 318. Cheshire Water Company, Cheshire. Chartered March 9, 1875. 1875, c. 41. Cheshire White Quartz Sand Company, Cheshire. Organization certified March 9, 1876. Chester Emery Company, Boston. Organization certified Majr 13, 1868. Chicopee Manufacturing Company, Chicopee. Chartered 1823. Child’s Elastic Heel and Shank Company, Northampton. Organi­ zation certified November 23, 1874. Christian Register Association, The, Boston. Organization certi­ fied July 11, 1872. Cigar Manufacturers’ Cooperative Association, Westfield. Organi­ zation certified June 26, 1871. Citizens’ Gas Company, The, Lowell. Organization certified April 28, 1875. Citizens’ Gas Light Company of Boston, Boston. Organization certified October 19, 1874. Citizens’ Gas Light Company of Quincy, Quincy. Chartered 1860. 5 34 TAX COMMISSIONER’S REPORT. [Jan.

Citizens’ Gas Light Company of South Reading, Wakefield. Organ­ ization certified January 10, 1862. City Fire Insurance Company, Boston. Chartered 1847. City Mills, Boston. Certificate issued April 5, 1873. Clarendon Mills, West Boj'lston. Organization certified June 29, 1876. Clark and Chapman Machine Company, Montague. Organization certified September 15, 1871. Clark W. Bryan Company, Springfield. Organization certified June 24, 1872. Clement and Hawkes Manufacturing Company, Northampton. Or­ ganization certified October 2, 1866. Clinton Cooperative Association, Clinton. Organization certified March 10, 1876. Clinton Gas Light Company, Clinton. Chartered 1854. Clinton Wire Cloth Company, Clinton. Organized 1856. 1851, c. 133. Cohannet Mills, Taunton. Organization certified July 8, 1874. Collateral Loan Company, Boston. Chartered 1859, c. 173. 1869, c. 428. Collins Manufacturing Company, The, Wilbraham. Organization certified April 10, 1876. Collins Paper Company, The, Wilbraham. Organization certified February 23, 1872. Columbus Hotel Company, Boston. Chartered April 23, 1872. 1872, c. 239. Commercial Wharf Company, The, Boston. Chartered 1832. Commonwealth Hotel Company, Pittsfield. Chartered 1866. Commonwealth Insurance Company, Boston. Organization certi­ fied May 27, 1875. Concord Fire Insurance Company, Concord. Chartered April 12, 1872, c. 192. Concord Granite Company, Quincy. Organized 1865. Connecticut River Bridge, Proprietors of, Montague. Chartered 1796. Connecticut River Railroad Company, Northampton. Chartered 1845, c. 8. 1869, c. 298. Consolidated Wax Thread Sewing Machine Company, Boston. Or­ ganization certified November 15, 1869. Constitution Wharf Company, Boston. Chartered 1855. 1869, c. 158. Conway Fire Insurance Company, Boston. Chartered 1849. 1877.] HOUSE—No. 100. 35

Cooperative Association, Number Seventy-Six, Sovereigns of Indus­ try, Lawrence. Organization certified November 13, 1875. 1870, c. 224. Cooperative Mills, Fall River. Chartered 1867, c. 174. Cooperative Mutual Homestead Company, The, Chelmsford. Or­ ganization certified August 1, 1874. Cordaville Woolen Company, Southborough. Organization certified March 9, 1876. Cordis Mills, Millburv. Organization certified June 25, 1875. 1870, c. 224. Courier Publishing Company, Boston. Organization certified July 8, 1871. Crescent Mills, Fall River. Organization certified November 27, 1871. Crocker Manufacturing Company, Holyoke. Organization certified May 25, 1871. Crompton Carpet Company, The, Worcester. Organization certi­ fied July 13, 1870, c. 224. Crosby Steam Gage and Valve Company, Boston. Organization certified August 6, 1875. 1870, c. 224. Cumberland Brown Stone Compan}^ Boston. Organization certified May 23, 1871. Cutter and Walker Manufacturing Company, Lowell. Organization certified April 14, 1875.

Danvers Bleachery, South Danvers and Boston. Organization cer­ tified January 25, 1864. Danvers Carpet Company, Danvers. Organization certified Febru­ ary 19, 1865. Danvers Gas Light Company, Danvers. Organization certified August 1, 1861. Danvers Railroad Company, Boston. Chartered 1852. Davol Mills, Fall River. Chartered 1867, c. 175. Dedham and Hyde Park Gas Company, Dedham. Chartered 1853. 1871, c. 292. Dedham Boat Club, Dedham. Organization certified October 29, 1874. Acts of 1874, c. 375, sect. 4. Dedham Water Company, Dedham. Chartered April 11, 1876. 1876, c. 138. Deep Sea Isinglass Company, Rockport. Organization certified June 27, 1873. Derby Wharf Corporation, Salem. Chartered 1810. 36 TAX COMMISSIONER’S REPORT. [Jan.

Diamond Ledge G-old Mining Company, Boston. Organization cer­ tified January 15, 1875. Diatite Company, The, Boston. Organization certified February 8, 1876. Dighton Furnace Company, Taunton and Boston. Organization certified April 25, 1870. Dighton Manufacturing Company, North Dighton, Chartered 1822. Dittmar Powder Company, Boston. Organization certified July 17, 1875. 1870, c. 224. Domestic Needle Works, Middleborough. Organization certified November 30, 1875. 1870, c. 224. Dooley Manufacturing Company, Boston. Organization certified August 12, 1875. 1870, c. 224. Dorchester Gas Light Company, Dorchester. Chartered 1854. Dorset Iron Company, Boston. Organization certified March 5,1865. Douglas Axe Manufacturing Company, EastDouglas. Chartered 1834. Dover Stamping Company, Cambridge. Organization certified January' 6, 1871. Downer Kerosene Oil Company, Boston. Organization certified April 7, 1860. Drake Gas Light Company, Boston. Organization certified August 2, 1875. 1870, c. 224. Dresser Manufacturing Company, Southbridge. Chartered 1834. Dudley Hosiery Company, Needham. Organization certified Febru­ ary 20, 1867. Dunbar Company, Pittsfield. Organization certified November 11, 1875. 1870, c. 224. Dunlap and Lyman Manufacturing Company, Northampton. Or­ ganization certified February 3, 1871. Durfee Mills, Fall River. Chartered February 15, 1866, c. 31. Dutcher Temple Company, Milford. Organization certified Decem­ ber 18, 1867. Duxbury and Cohasset Railroad Company, Duxbury. Chartered 1867, c. 65. 1873, c. 21. Duxbury Bridge Company, Duxbury. Chartered May 10, 1869, c. 268. Duxbury Improvement Company, Duxbury. Chartered March 8, 1871, c. 89. 1874, c. 390. Dwelling House Insurance Company, Boston. Organization certified December 30, 1872. 1872, c. 375, sect. 9. Dwight Manufacturing Company, Chicopee. Chartered 1841. Dwight Printing Company, Ashland. Organization certified Janu­ ary 2, 1871. 1877.] HOUSE—No. 100. 37

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 Rubber Company, Boston. Organization certified July 25, 1874. East Abington Crispin Cooperative Association, Abington. Organ­ ization certified November, 1869. 1866, c. 290. East Boston Company, East Boston. Chartered 1833. East Boston Dry Dock Company, East Boston. Chartered 1847. East Boston Ferry Company, East Boston. Chartered 1852. East Boston Freight Railroad Company, East Boston. Chartered 1862. East Boston Gas Company, East Boston. Organization certified April 2, 1856. East Boston Improvement Company, Boston. Chartered February 2, 1860, c. 6. East Cambridge Land Company, Cambridge. Chartered 1861. East Liverpool Manufacturing Company, Holyoke. Organization certified August 10, 1874. East Mountain Water Company, West Stockbridge. Chartered 1873, c. 184. East Templeton Cooperative Chair Company, Templeton. Organ­ ization certified October 25, 1872. Eastern Cooperative Association, Westfield. Organization certified January 24, 1874. Eastern Marble Company, Boston. Organization certified October 7, 1870. Eastern Marine Railway Company, Provincetown. Chartered 1864, c. 285. 1869, c. 213. Eastern Railroad Company, Boston. Chartered 1836. 1869, c. 291. Easthampton Aqueduct Company, Easthampton. Chartered 1867, c. 84. Easthampton Gas Company, Easthampton. Organized September 7, 1864. Easthampton Rubber Thread Company, Easthampton. Organiza­ tion certified December 27, 1864. Easton Stone Company, Boston. Organization certified May 25, 1875. 1870, c. 224. 38 TAX COMMISSIONER’S REPORT. [Jan.

Edw. B. Light Whip Company, Westfield. Organization certified October 3, 1874. Merged in the Hampden Whip Company. Electric Telegraph Instruction Company, Boston. Organization certified December 16, 1874. Eliot Fire Insurance Company, Boston. Chartered 1849. Eliot Insurance Company, Boston. Organization certified Decem­ ber 31, 1872, c. 375, sect. 9. Ellenville Tanning Company, Boston. Organization certified May 6, 1874. Elliott Felting Mills, Boston. Organization certified December 21, 1864. Ellis Foundry Company, Carver. Organization certified April 28, 1874. Ellis Saw Company7, Boston. Organization certified November 23, 1866. Ellsworth Shade Manufacturing Company, The, Newton. Organ­ ization certified March 18, 1876. Equitable Marine Insurance Company, Provincetown. Chartered 1845. Equitable Safe Deposit Company, The, Boston. Organization cer­ tified December 30, 1875. Ì870, c. 224. Essex Company, Lawrence. Chartered 1845. Essex Cooperative Boot and Shoe Company, Lynn. Organization certified September 2, 1872. Essex Frear Stone Company7, Lynn. Organization certified June 5, 1872. Essex Marine Railway Corporation, Salem. Chartered 1826. Essex Mill Corporation, Essex. Chartered 1822. Essex Steam Mill Company, Essex. Organization certified October 13, 1871. Estes Plow Company, Boston. Organization certified July 26, 1875. 1870, e. 224. Eureka Clothes Wringing Machine Company, Waltham. Organiza­ tion certified November 10, 1863. Eureka Ventilating Horse Cover Company, Boston. Organization Gen. Stat. 61, about May, 1870. European Globe Nail Company, Boston. Organization certified July 1, 1872. Everett and Chelsea Street Railway Company, Everett. Chartered 1871, c. 132. Everett Mills, Lawrence. Chartered 1860. Excelsior Box Company, Springfield. Organization certified July 31,1875. 1870, c. 224. 1877.] HOUSE—No. 100. 39

Exchange Insurance Company, Boston. Chartered 1870, c. 81. Exeter and Salisbury Railway Company. Chartered 1869, c. 202. 1869, c. 392. 1873, c. 170. 1874^ c. 140.

F. A. Whitney Carriage Company, Leominster. Organization cer­ tified July 27, 1871. Fall Hill Water Company, Orange. Chartered April 1, 1874. Fall River Bleacherv, Fall River. Organization certified August 20, 1874. Fall River Cooperative Building Association, Fall River. Organi­ zation certified October 5, 1874. Fall River Granite Company Fall River. Certificate issued Feb­ ruary 27, 1873. Fall River Iron Works Company, Fall River. Chartered 1825. Fall River Manufactory, Fall River. Chartered 1820. Fall River Merino Company, The, Fall River. Organization certi­ fied January 26, 1875. Fall River Print Works, Fall River. Chartered 1848. Fall River Railroad Company, New Bedford. Organized 1872, c. 53. Organization certified November 25, 1874. Fall River Steamboat Company, Fall River. Chartered 1866. Fall River Street Railway Company, Fall River. Chartered 1873, c. 120. Fall River, Warren and Providence Railway Company, Providence, R. I. Chartered 1857. Fall River Workingmen’s Cooperative Association, Fall River. Organization certified December 4, 1867. 1866, c. 290. Falmouth Heights Land and Wharf Company, Falmouth. Char­ tered May 11, 1871, c. 278. Falmouth Wharf Company, Falmouth. Chartered 1819. Faneuil Hall Insurance Company, Boston. Chartered 1871, c. 29. Farmers and Mechanics’ Cooperative Asso’n, The, Athol. Organ­ ization certified July 25, 1876. Farmington River Water Power Company, Otis. Chartered 1867, c. 134. Farr Alpaca Company, The, Holyoke. Organization certified November 13, 1873. Farren Hotel Company, Montague. Organization certified July 17, 1872. Felton Paper Company, Holyoke. Organization certified July 6, 1871. Fifty Associates, Boston. Chartered 1820. 40 TAX COMMISSIONER’S REPORT. [Jan. hiremen’s Fire Insurance Company,Boston. Organization certified December 21, 1872, under 1872, c. 375, sect. 9. Firemen’s Insurance Company, Boston. Chartered 1831. First Hudson Dry Goods, Grocery and Provision Cooperative As­ sociation, Hudson. Organization certified November, 1869. 18G6, c. 290. First National Fire Insurance Compan)^, Worcester. Chartered 1868, cc. 154, 269. 1869, c. 178. First Universalist Meeting-House in Worcester, Proprietors of the, Worcester. Chartered 1843. First Weymouth Laborers’ Cooperative Association, Weymouth. Organization certified July 6, 1872. First Worcester Cooperative Grocery and Provision Association, Worcester. Organization certified November 11, 1867. 1866, c. 290. Fiskdale Mills, Sturbridge. Chartered 1836. Fitchburg Cooperative Association, Fitchburg. Organization certi­ fied November 11, 1867. 1866, c. 290. Fitchburg Flour Company, Fitchburg. Organization certified Oc­ tober 20, 1869. 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. 1869, c. 352. Fitchburg Scythe and Tool Company, Fitchburg. Organization certified August 19, 1874. Fitchburg Steam-Engine Company, Fitchburg. Organization certi­ fied September 15, 1876. Fitchburg Street Railway Company, Fitchburg. Chartered 1873, c. 150. Flax Leather Manufacturing Company, South Natick. Organization certified August 31, 1863. Flax Pond Fishing Company in Dennis, Dennis. Chartered 1852. Flax Pond Water Company, Lynn. Chartered June 2, 1874. Flint Mills, Fall River. Organization certified February 28, 1872. Florence Furniture Company, The (Florence), Northampton. Or­ ganization certified June 23, 1873. Florence Manufacturing Company (Florence), Northampton. Or­ ganized June 1, 1866. 1877.] HOUSE—No. 100. 41

Florence Mercantile Company (Florence), Northampton. Organi­ zation certified November 12, 1867. 1866, c. 290. Florence Sewing Machine Company, Northampton. Organization certified May 6, 1865. Forbes Lithograph Manufacturing Company, The, Boston. Organ­ ization certified September 14, 1875. 1870, c. 224. Foreign Sewing Machine Company, New Bedford. Organization certified December 27, 1876. Foreign Sole Sewing Machine Company, Boston. Organization certified August 31, 1864. Confirmed February 7, 1872. Forest River Lead Company, Salem. Chartered 1846. Forge Village Horse Nail Company, Westford. Organization certified Januaiy 5, 1865. Foster’s Wharf Company, Boston. Chartered 1875, c. 198. Foundry and Machine Company, Taunton. Organization certified July 2. 18o2. Framingham and Lowell Railroad Company, Lowell. Chartered 18/0, c. 113. Framingham Odd Fellows Building Association. Framingham Organization certified January 27, 1876. Franconia iron and Steel Company. Wareham. Organization certi­ fied March 31, 1865. v Franklin Electric Gas Lighting Company, The, Boston. Organiza­ tion certified May 17, 1876. Frankhn Felting Mills, Franklin. Organization certified August 1 1 o /4. Franklin Insurance Company, Boston. Chartered 1823. Franklin Insurance Company of Boston, Boston. Organization certified January 4, 1873, under 1872, c. 375.

hran2 gln1g*Per Company, Holyoke. Organization certified January

Frankhn Telegraph Company, Boston. Chartered 1865. 1869, c.

Franklin Woollen Manufacturing Company, Norfolk. Organization certified June 19, 1875. 1870, c. 224. Freeman Manufacturing Company, Adams. Organization certified January o? 18/4. Freemasons’ Hall Association, Haverhill. Chartered 1866, c. 177 lo/o, c. /Z. trUlli869LaSt C°mpany’ Boston- Organization certified August 15, lulton Iron Foundry Company, Boston. Chartered 1836. 42 TAX COMMISSIONER’S REPORT. [Jan.

Gardner Cooperative Association, Gardner, Organization certified November 9, 1868. 1866, c. 290. Gardner Sovereigns Cooperative Association, The, Gardner. Or­ ganization certified February 4, 1875. Gaylord Manufacturing Company, Chicopee, Organization certified April 7, 1863. Gazette Publishing Company, Boston. Organization certified Jan­ uary 12, 1866. George F. Blake Manufacturing Company, Boston. Organization certified January 9, 1874. George II. Gilbert Manufacturing Company, Ware and Hardwick. Chartered 1867, c. 281. German American Powder Company, Boston. Organization certi­ fied September 8, 1873. Germania Mills (Hartford, Ct.), Holyoke. Organization certified January 19, 1865. Gibbs Loom Harness and Reed Company, Clinton. Organization certified March 30, 1874. • Gilbert and Barker Manufacturing Company, Springfield. Organi­ zation certified March 31, 1870, under G. S., c. 61. Gilberton Coal Company, Boston. Organization certified May 10, 1864-. Gillespie Governor Company, Boston. Organization certified April 19, I860. Glasgow Company, South Hadley Falls. Chartered 1848. Glendale Elastic Fabrics Company, Easthampton. Organization certified October 26, 1868. Glendale Woolen Company, Stockbridge. Chartered 1847. Glendon Company, Boston. Organization certified May 3, 1872. Globe Gas Light Company, Boston. Organization certified October 6, 1874. Globe Insurance Company, Boston. Organized 1875. 1872, c. 375. Globe Nail Company, Boston. Organization certified May 23.1868. Globe Publishing Company, The, Boston. Organization certified February 19, 1872. Gloucester and Lanesville Railroad Company, Gloucester. Char­ tered May 29, 1867, c. 287. 1872, c. 39. Gloucester Copper Paint Company, Gloucester. Organization certi­ fied January 14, 1873. Gloucester Fire Insurance Company, Gloucester. Chartered 1869, c. 285. Gloucester Gas Light Company, Gloucester. Chartered 1853. 1877.] HOUSE—No. 100. 43

Gold Medal Sewing Machine Company, Orange. Organization cer­ tified August 2, 1869. Golden City Mineral and Land Company, Boston. Organization certified August 30, 1867. Goodyear Rubber Company, Boston. Organization certified March 19, 1873. Gosnold Mills, New Bedford. Chartered 1848. Gosnold Workingmen’s Cooperative Association, New Bedford. Organization certified May 11, 1871. Grafton and Millbury Railroad Company. Chartered May 20, 1870, c. 269. Grafton Centre Railroad Company, Grafton. Chartered October 22, 1873. Grafton Mills, Grafton. Organization certified March 13, 1862. Granite Mills, Fall River. Chartered 1863. Granite Mining Company of Colorado, Boston. Organization cer­ tified January1 13, 1871. Granite Railway Company, Boston and Quincy. Chartered 1826. Granite Wharf Marine Railway Company, Fairhaven. Chartered 1853. Graton and Knight Manufacturing Company, The, Worcester. Or­ ganization certified January 1, 1872. Great Barrington Gas Light Company. Great Barrington. Organ­ ization certified November 27, 1855. 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. Greenville Manufacturing Company, Northampton. Chartered 1846. Greylock Manufacturing Company, Adams. Organization certified April 26, 1872. Confirmation under § 2, c. 349, 1874. Octo­ ber 19, 1874. Griswoldville Manufacturing Company, Colrain. Chartered 1840. Groveland Shoe Company, Boston. Organization certified January7 28, 1875. Grover and Baker Sewing Machine Company, Boston. Chartered 1854. 1867, c. 327. 44 TAX COMMISSIONER’S REPORT. [Jan.

H. N. Slater Manufacturing Company, Webster. Organization cer­ tified August 18, 1876. Hadley Company, Holyoke. Chartered 1863. Hadley Falls Paper Company, Holyoke. Organization certified February 13, 1874. Hale Patent Washer Company, New Bedford Organization certi­ fied March 9, 1868. Hall Treadle Company, Boston. Organization certified April 20, 1875. Hall Treadle Manufacturing Company, The,-Boston. Organization certified July 21, 1873. Hamilton Manufacturing Company, The, Lowell. Chartered 1825. Hamilton Woolen Company, Boston and Southbridge. Chartered 1831. Hampden Card Company, Springfield. Organization certified Sep­ tember 24, 1860. Hampden Cooperative Association, Westfield. Organization certi­ fied December 28, 1870. 1870, c. 224. Hampden Mills, Holj’oke. Chartered 1853. Hampden Paint and Chemical Company, Springfield. Chartered 1852. Hampden Paper Company, Holyoke. Organization certified Febru­ ary 18, 1865. Hampden Whip Company, Westfield. Organization certified Jan­ uary 21, 1875. Hampshire Manufacturing Company of Huntington, Huntington. Organization under 1870, c. 224. Certified December 17, 1870. Hampshire Paper Company, South Hadley Falls. Organization certified June 6, 1866. Hancock Sewing Machine Company, Boston. Organization certified March 31, 1868. Hanover Branch Railroad Company, Hanover. Chartered 1846. Harbor Improvement Company, Boston. Organization certified March 5, 1870, under G. S., c. 61. Harleigh Coal Compan}7, Boston. Organization certified January 27, 1865. Harvard Manufacturing Company, Harvard. Organization certified September 2, 1868. Haskins Engine Company, Fitchburg. Organization certified April 29, 1871. 1872, c. 5. 1875, c. 130. Haskins Gold Pen Manufacturing Company, Shutesbury and Amherst. Chartered May 31, 1867, c. 292. 1877.] HOUSE—No. 100. 45

Haskins Steam-Engine Company, Fitchburg. Organization certified September 21, 1875. 1870, c. 224. Haverhill Aqueduct Company, Haverhill. Organized December 2, 1802. 1867, c. 73. Haverhill Gas Light Company, Haverhill. Chartered 1853. Haverhill Hat Company, Haverhill. Organization certified April 10, 1871. Haverhill Lime Company. Boston. Organization certified January 13, 1865. Haverhill Odd Fellows’ Hall Association, Haverhill. Chartered 1868, c. 266. Hawes Machine Company, Fall River. Organization certified March 31, 1871. Hayden Foundry and Machine Company, Haydenville. Organiza­ tion certified July 6, 1867. Hayden Manufacturing Company, Haydenville. Organization cer­ tified March 17, 1857. Confirmation of organization December 7, 1875, under § 12, c. 224. Acts of 1870. Hayden Tobacco Works, Williamsburg. Organization certified February 27, 1874. Haywardville Rubber Company, Stoneham. Organization certified March 3, 1870. Reorganized December 16, 1871. 1870. c. 224, § 12. Helms Heel Burnishing Machine Company, Boston. Organization certified January 15, 1875. Henry Clav Coal Company. Boston. Organization certified April 14, 1864. Hide and Leather Insurance Company, Boston. Chartered Mav 9, 1867. c. 226. Hide and Leather Machine Company, Boston. Organization certi­ fied January 4, 1869. Highland Foundry Company, Boston. Organization certified April 22, 1876. Highland Mills, Huntington. Organization certified August 19, ' 1873. Highland Street Railway Company, Boston. Chartered 1872, c. 212. April 17, 1872. Hingham Cordage Company, Hingham. Chartered 1853. Hingham Jute and Baggage Company, Hingham. Organization certified February 8, 1872. Hingham Manufacturing Company, The, Hingham. Organization certified February 7, 1874. Hingham Wharf and Land Company, Hingham. Chartered 1847. 46 TAX COMMISSIONER’S REPORT. [Jan.

Hinkley Locomotive Works, The, Boston. New name given to Hinkley and Williams Works by 1875, c. 1. Hiscox I ile Manufacturing Company, Lowell. Organization certi­ fied January 10, 1874. Holmes’ Hole Marine Railway Company, Tisbury. Organized in 1868. Gen. Stat. c. 67. Holmes’ Hole Union Wharf Company (Holmes’ Hole), Tisbury. Chartered 1835. Holyoke and Northampton Boom and Lumber Company, Northamp­ ton. Chartered May 26, 1871. 1871, c. 362. 1873, c. 215. Holyoke and Westfield Railroad Company, Holyoke. Chartered June 12, 1869, c. 379. Holyoke Cooperative Association, Holyoke. Organization certified January 28, 1874. Holyoke Machine Company7, Holyoke. Organization certified Janu­ ary 25, 1864. Confirmed November 22, 1871. Holyoke Manilla Company, Holyoke. Organization certified Novem­ ber 1, 1865. Holyoke Mutual Fire Insurance Company, Salem. Chartered March 14, 1843. Holyoke Paper Company, Holyoke. Organization certified May 19, 1857. Holyoke Warp Company, Holyoke. Organized under General Laws, March 31, 1869. Holyoke Water Power Company, Holyoke. Chartered 1859, c. 6. Hopedale Furnace Company, Milford. Organization certified December 30, 1867. Hopedale Machine Company, Milford. Organization certified December 2, 1867. Hopeville Manufacturing Company, Worcester. Organization cer­ tified August 9, 1870. 1870, c, 224. Hopkinton Cooperative Association, Hopkinton. Hopkinton Railroad Company, Hopkinton. Chartered June 1, 1870, c. 299. 1873, c. 119. Horn Pond Branch Railroad Company7, Boston. Chartered 1852. Howard Cooperative Company, Lynn. Organization certified Feb­ ruary7 28, 1871. Howard Fire Insurance Company, Boston. Chartered 1848. Howard Mills, Templeton. Organization certified February 2,1876. Howard Safety Boiler Manufacturing Company7, The, Boston. Or­ ganization certified April 9, 1874. Howard Watch and Clock Company, Boston. Organization certified October 2, 1863. 1877.] HOUSE—No. 100. 47

Huntington House, Proprietors of the, Boston. Chartered 1872. c. 121. March 19, 1872. Hyde Park Branch Railway Company, Dedham. Chartered May 15, 1869, c. 280. Hyde Park Woolen Company, Boston. Chartered 1863.

Improved Rotary Heel Company, Boston. Organization certified October 1, 1872. Incas Silver Mining Company, Boston. Organized March, 1866. Gen. Stat. c. 61. India Manufacturing Company, Salem. Chartered 1870, c. 112. India Wharf, The Proprietors of the, Boston. Chartered 1808. Indian Orchard Mills, Springfield. Chartered 1859, c. 2. Industrial Cooperative Association, New Bedford. Organization certified January 29, 1876. International Telegraph Company, Boston. Chartered 1866. Ipswich Mills, Ipswich and Boston. Organization certified January 20, 1868. Ipswich Woolen Mills, Ipswich. Organization certified February 13, 1865. Irish-American Leader Printing and Publishing Cooperative Associ­ ation, The, Boston. Organization certified February 6, 1872.

J. B. Parker Machine Company, Clinton. Organization certified March 10, 1875. J. C. Clarke Printing Company, The, Framingham. Organization certified January 19, 1874. J. C. Hoadley Company, Lawrence. Organization certified Febru­ ary 1, 1873. Jamaica Plain Gas Light Company, West Roxbury. Chartered 1853. Jamaica Pond Aqueduct Corporation, Roxbury. Chartered 1857. Jamaica Pond Ice Company, Boston. Organization certified August 22, 1872. Jasper Sugar Refinery, Boston. Organization certified February 4, 1876. Jenkins Manufacturing Corporation, Boston. Organization certified July 21, 1875. 1870, c. 224. Jessup and Laflin Paper Company, Russell. Organization July 12, 1872. Job Chase Wharf Company, Dennis. Organized February 1, 1851. John Russell Cutlery Company, Montague. Organization certified June 13, 1873. 48 TAX COMMISSIONER’S REPORT. [Jan.

John Russell Manufacturing Company, Deerfield. Chartered 1868, c. 296. Johnson Manufacturing Company, Adams. Organization certified September 8, 1873. Journal Newspaper Company, Boston. Chartered 1857. Justifier Printing and Publishing Company, The, Boston. Organi­ zation certified May 20, 1874.

Katama Land Company, Edgartown. ' Chartered 1872, c. 155. Keith Paper Company, Montague. Organization certified Septem­ ber 19, 1871. Kellogg Steam Power Company, Pittsfield. Chartered February 20, 1874. J Kenoza Riding Park Association, Haverhill. Chartered 1866. c 136. Kenoza Street Railway Company, Haverhill. Chartered 1873, c 233. Kilburn, Lincoln and Company, Fall River. Organization certified January 28, 1869. King Philip Mills, Fall River. Organization certified September 15, 1871. Kingston Aqueduct Association, Kingston. Organized September, 1804. Kinsley Iron and Machine Company, Canton. Chartered 1854. Kitson Machine Company, The, Lowell. Organization certified July 2, 1874. Kniffen Mowing Machine Company, Worcester. Organization cer­ tified December 4, 1867. L. L. Brown Paper Company, Adams. Organization certified June 11, 1873. Labor Journal Cooperative Publishing Company, The, Fall River. Organization certified March 25, 1874. Lagoon Pond Company^, in Dukes County, Tisbury. Chartered 1859. Lainesoie Manufacturing Company, Boston. Organization certified August 3, 1874. Lamb Knitting Machine Manufacturing Company, Chicopee. Or­ ganization certified January 21, 1868. Lamson and Goodnow Manufacturing Company, Buckland. Char­ tered 1851. 1853, c. 261. Lancaster Mills, Clinton. Chartered 1844. Lancaster Railroad Company, Lancaster. Chartered April 30,1870. Land and Coal Company of Golden, The, Boston. Organization certified January 5, 1874. 1877.] HOUSE—No. 100. 49 Lane’s Cove Pier Company, Gloucester. Chartered 1828.

LM JunilM sIs6 C°mpany’ RockPort Organization certified Lawrence Duck Company, Lawrence. Chartered 1853. Lawrence Fire Insurance Company of Boston, Boston. Chartered

U " X d lie“ 1' W" tS' La" “ Ce' cer- Lawrence Gas Company, Lawrence. Chartered 1849.

L” ¿ “ 5 i s s T “ 1' L" renco- Lawrence Manufacturing Company, Lowell. Chartered 1831. Lawrence Woolen Company, Lawrence June 13, 1863. Organization certified Leader Publishing Company, The, Boston. May 29, 1873. Organization certified Leckmere Distributing Association, Cambridge, Organization cer- tifiecl September 7, 1875. 1870, c. 224.° Lee and Hudson Railroad Company, Lee. Chartered 1871, c. 162. 166 186?'cc ^ en Railr^ d Company, Pittsfield. Chartered 184-8. lobj, cc. 243, 348. 18/0, cc. 387, 399. 1872, c. 73. Leicester Water Power Company, Leicester. Chartered 1846

Bosto"' O'*“ “ 1»» ■‘“ « ‘‘S l i S “ Organization certiied November Lenox Iron Works, Lenox. Chartered 1848. Lenox Water Company, Lenox. Chartered April 28, 1874. S : “ £ r W ' Organization corti- Lewis Wharf Company, Boston. Chartered 1834.

LeXIMayn2^ U1874SS AsSOClation> Boston- Organization certified

L“ 7 C m S S4Uf8H CC'" P" y' L“ ingt° ”' < * * * « * » “ «¡««1

^ i

Locks and Canals on Merrimac River, Proprietors of the, Lowell. Chartered 1792. 1846, c. 48. Long Pond Fishing Company, South Yarmouth. Chartered 1842. Loring and Blake Organ Company, Worcester. Organization cer­ tified November 27, 1868. Lovell Woolen Compaq-, Holden. Organization certified March 31, 1871. Lowell and Andover Railroad Company, Lowell and Andover. Or­ ganization certified February 5, 1873, under 1872, c. 53. Lowell and Lawrence Railroad Company, Lowell. Chartered 1846. Lowell Bleachery, Boston and Lowell. Chartered 1833. Lowell Card Company, Lowell. Organization certified May 10,1873. Lowell Cooperative Association Sovereigns of Industry, Lowell. Organization certified March 9, 1876. Lowell Gas Light Company, Lowell. Chartered 1849. Lowell Horse Railroad Company, Lowell. Chartered 1863. Lowell Hosiery Company, Lowell. Chartered May 26, 1869, c. 326. Low^ell Machine Shop, Lowell. Chartered 1845. Lowell Manufacturing Company, Lowell. Chartered 1828. Lowell Oil Cup Company, Lowell. Organization certified December 29, 1871. Lowell Wadding and Paper Company, Lowell. Organization cer­ tified August 31, 1870. 1870, c. 224. Ludlow Manufacturing Company, Springfield. Organization certi­ fied May 8, 1869. Lyman Mills, Boston and Holyoke. Chartered 1854. Lynn and Boston Railroad Company, Lynn. Chartered 1859. Lynn Aqueduct Company, Lynn. Chartered 1865. Lynn City Street Railway Company, Lynn. Chartered 1873, c. 216. Lynn Gas Light Company, Lynn. Organization certified August 28, 1852. 1873, c. 112. Lynn Market House Company, Lynn. Chartered 1870, c. 167. Lynn Mechanics’ Building Association, Lynn. Chartered June 15, 1870, c. 358. Lynn Odd Fellows’ Hall Association. Chartered May 15, 1869. Lynn Sovereign, Cooperative Company, The, Lynn. Organization certified November 22, 1876. Magee Furnace Company, Boston. Organization certified March 6, 1868. Malachite Mining Company, Boston. Organization certified December 20, 1875. 1870, c. 224. 1877.] HOUSE—No. 100. 51

Malden and Melrose G-as Light Company, Malden. Chartered 1854. Malden and Melrose Railroad, Malden. Chartered 1856. Malden Odd Fellows’ Hall Association, Malden. Chartered 1873, c. 35. Maloy Pressure Gauge Company, Boston. Organization certified January 28, 1868. Manchester Granite Company, Boston. Organization certified July 30, 1873. Manhattan Lime Hurdle Company, Haverhill. Organization certi­ fied October 23, 1874. Manufacturers’ Corporate Association, Westfield. Organization certified January 10, 1871. Manufacturers’ Exchange Company, Boston. Chartered 1867, c. 55. Manufacturers’ Fire and Marine Insurance Company, Boston. Or­ ganization certified December 26, 1872, under 1872, c. 375. Manufacturers’ Gas Company, Fall River. Chartered 1867, c. 62. Manufacturers’ Gas Light Company of New England, Boston. Or­ ganization certified January 5, 1872. Manufacturers’ Insurance Company, Boston. Chartered 1822. Marblehead Gas Light Company, Marblehead. Chartered 1854. Marginal Freight Railway Company, Boston. Chartered 1867, c. 170. 1869, c. 461. Marland Manufacturing Companjv, Andover. Chartered 1834. Marlborough Cooperative Boot and Shoe Company, Marlborough. Organization certified May 25, 1876. Marlborough Gas Light Company, Marlborough. Chartered February 15, 1865. 1865, c. 25. Confirmed June 15, 1872. Marlborough Paper Company, New Marlborough. Organization certified June 11, 1864. Marshpee Manufacturing Company, Mashpee. Chartered 1867, c. 41. Martha’s Vineyard Railroad Company. Organized 1872, c. 53. Organization certified June 17, 1874. Masconomet Mills, Newburyport. Organization certified July 11, 1871. Mason and Hamlin Organ Companj^, Boston. Organization certi­ fied January 23, 1868. June 12, 1868. Reorganized under ' § 12, c. 224, Acts of 1870. May 20, 1874. Mason Machine Works, Taunton. Organization certified August 12, 1873. Masonic Building Association, New Bedford. Organized June, 1861. 52 TAX COMMISSIONER’S REPORT. [Jan.

Masonic Building Association in Georgetown, Georgetown. Char­ tered May 15, 1867, c. 232. Massachusetts Arms Company, Chicopee Falls. Chartered 1850. Massachusetts Brick Company, Somerville. Chartered May 10, 1869, c. 269. _ Massachusetts Central Railroad Company, Williamsburg. Char­ tered May 10, 1869, c. 260. Massachusetts Cigar Makers’ Cooperative Association, The, West- field. Organization certified December 27, 1873. Massachusetts Compressed and Finished Stave Company, Boston. Organization certified August 21, 1865. Massachusetts Cotton Mills, Lowell. Chartered 1839. Massachusetts Familj7 Bank, Boston. Chartered 1876, c. 142. Massachusetts Frear Artificial Stone Company, Worcester. Or­ ganization certified November 30, 1870. 1870, c. 224. Massachusetts Hospital Life Insurance Company, Boston. Char­ tered 1818. Massachusetts Loan and Trust Company, Northampton. Chartered June 3, 1870, c. 323. 1875, c. 16. Massachusetts Mutual Insurance Company, Boston. Organization certified December 21, 1872, under 1872, c. 375. Massachusetts Portable Railroad Company, Boston. Organization certified October 26, 1868. Massachusetts Screw Company, Holyoke. Organization certified Match 14, 1874. Massachusetts Tar-Stuffing Compan}’, Boston. Organization certi- tified April 18, 1870, under G. S., c. 61. Massasoit Paper Manufacturing Company, Springfield. Organiza­ tion certified November 22, 1853. 1870, c. 266. Massasoit Steam Mill Company, Fall River. Chartered 1845. Mattapoisett Wharf Company, Mattapoisett. Chartered 1833. Maverick Wharf Company, Boston. Chartered 1853. Mechanical Toy Company, Southborough. Organization certified September 28, 1874. Mechanics’ Foundry and Machine Company, Fall River. Organiza- . tion certified November 14, 1871. Mechanics’ Manufacturing Company, Attleborough. Organization certified January 26, 1871. Mechanics’ Mills, Fall River. Chartered 1868, c. 242. Mechanics’ Mutual Insurance Company, Boston. Organization certified May 4, 1875. Medford and Charlestown Railroad Company, Medford. Chartered 1855. 1877.] HOUSE—No. 100. 53

Mercantile Advertising Bond Manufacturing Company, Boston. Organization certified June 23, 1871. Mercantile Marine Insurance Company, Boston. Chartered 1823. Mercantile Wharf Corporation, The, Boston. Chartered 1826. Merchants’ Insurance Company, The, Boston. Chartered 1816. Merchants’ Manufacturing Company, Fall River. Chartered 1867, c. 81. Merchants’ Tobacco Company, Boston. Organization certified Sep­ tember 28, 1875. 1870, c. 224. Merchants’ Union Insurance Company, Boston. Organized Feb­ ruary 2, 1875. 1872, c. 375. Merchants’ Woolen Company, Dedham, Organization certified October 20, 1863. Merino Shoe Company, Boston. Organization certified Ju n e '29, 1876. Merrick Thread Company, Holyoke. Organization certified Janu­ ary 28, 1869. Merrimac Chemical Company, Boston. Organization certified November 30, 1863. Merrimac Hat Company, Salisbury. Organization certified July 24, 1856. Merrimack Manufacturing Company, Lowell. Chartered 1822. Merrimack Navigation and Express Company, The, Lawrence. Or­ ganization certified September 16, 1874. Merrimack Street Railway Company, Haverhill, Groveland and Bradford. Chartered June 3, 1870, c. 320. 1872, c. 76. Merrimack Valley Horse Railroad Company, Lawrence. Chartered 1863. Methuen Company, Boston. Chartered 1822. Methuen Woolen Mills, Methuen. Metropolitan Railroad Company, Boston. Chartered 1853. 1869, c. 165. Middlesex Aqueduct Company, Arlington. Organized October 21, 1799. Middlesex Central Railroad Company, Groton. Chartered 1871, c. 174. Middlesex Company, Lowell. Chartered 1830. Middlesex Cooperative Boot and Shoe Company, Stoneham. Or­ ganization certified March 17, 1875. Middlesex Newspaper Company, The, Framingham. Organization certified January 1, 1876. Middlesex Paper Company, The, Pepperell. Organization certified March 16, 1875. 54 TAX COMMISSIONER’S REPORT. [Jan.

Middlesex Railroad Company, Boston. Chartered 1870, c. 20. Middlesex Stone Brick Company, Boston. Chartered 1869, c. 118. Milford and Woonsocket Railroad Company, Milford. Chartered 1855. Milford Aqueduct Company, Milford. Chartered 1855. Milford Gas Light Company, Milford. Chartered 1854. Milford Straw Company, Milford. Organization certified December 30, 1873. Mill River and Williamsburg Reservoir Company, Williamsburg. Chartered March 12, 1872. 1872, c. 96. Mill River Button Company, Northampton. Organization certified January 25, 1875. Miller’s Falls Company, Erving. Organization certified February 14, 1873. Miller’s River Manufacturing Company, Athol. Organization certi­ fied December 8, 1863. Minot Manufacturing Company, Enfield. Chartered 1837. Monadnock Railroad Company, Winchendon. Chartered 1869, c. 126. Monadnock Steam Mill Company, Winchendon. Organization cer­ tified October 21, 1873. Montague Paper Company, Montague. Organization certified May 9, 1871. Montaup Mills, Fall River. Organization certified December 1, 1871. Monument Mills, Great Barrington. Chartered 1850. Monument Sovereigns Distributing Association, The, Boston. Or­ ganization certified Maj' 3, 1875. 1870, c. 224. Morgan Envelope Company, Springfield. Organization filed April 27, 1870. Reorganized March 6, 1872. 1870, c. 224, § 12. Morris and Ireland Safe Company, The, Boston. Organization certified January 1, 1876. Morse Twist Drill and Machine Company, New Bedford. Organi­ zation certified October 8, 1864. Mount Hope Iron Company, East Bridgewater. Chartered 1850. Mount Hope Planing and Moulding Company, Fall River. Organi­ zation certified December 28, 1872. Mount Laffee Coal Company, Boston. Organization certified July 2, 1867. Mount Pleasant Coal Company, Boston. Organization certified June 16, 1864. Mount Tom Cooperative Association, Holyoke. Organization certi­ fied March 13, 1875. 1877.] HOUSE—No. 100. 55

Mount Tom Thread Company, Easthampton. Organization certi­ fied September 30, 1873. Mount Washington Glass Company, New Bedford. Organization certified August 11, 1876. Mount Washington Glass Works, New Bedford. Organization cer­ tified April 7, 1871. Munroe Organ Reed Company, Worcester. Organization certified January 30, 1869. Munroe Paper Company, Lawrence. Organization certified May 26, 1870, under G. S., c. 61. Murdock Parlor Grate Company, Carver. Organization certified May 25, 1875. 1870, c. 224. Music Hall Association of Worcester, Worcester. Chartered 1868, c. 125. Mutual Gas Light Company of Southbridge, Southbridge. Organi­ zation certified April 21, 1871. Mystic River Corporation, Charlestown. Chartered 1852.

Nabnasset Manufacturing Company,'Lowell. Organization certi­ fied July 8, 1871. Nahant Steamboat Express Company, The, Boston. Organization certified May 12, 1873. Nantucket and Cape Cod Steamboat Company, Nantucket. Char­ tered 1855. Nantucket Gas Light Company, Nantucket. Chartered 1854. Nantucket Surf-side Company, Boston. Organization certified July 24, 1873. Narragansett Mills, Fall River. Organization certified July 5,1871. Narragansett Oil and Guano Company, Boston. Organization cer­ tified November 19, 1862. Nashawannuck Manufacturing Company, Easthampton. Chartered 1850. Nashua, Acton and Boston Railroad Company, Acton, Chartered 1871, c. 175. Nashua and Lowell Railroad Corporation, Lowell. Chartered 1836. Nashua Reservoir Company, Fitchburg. Chartered 1842. Natick Cooperative Store, Natick. Organization certified February 14, 1876. Natick Gas Light Company, Natick. Organization certified March 16, 1875. Natick Protective Union Company, Natick. Organization certified November 23, 1868. 1866, c. 290, 56 TAX COMMISSIONER’S REPORT. [Jan.

National Alarm Company, The, Boston. Organization certified February 29, 1872. National Button Company, Easthampton. Organization certified February 8, 1866. National Cigar Makers’ Cooperative Association, The, Westfield. Organization certified May 7, 1875. 1870, c. 224. National Cotton Gin Company, Boston. Chartered 1866. National Dock and Warehouse Company, East Boston. Chartered 1865, c. 26. National Druggists’ Glass Company, Boston. Organization certi­ fied September 11, 1872. National Insurance Company, Boston. Chartered 1825. National Manufacturing Company, The, Worcester. Organization certified March 7, 1874. National Needle Company, Springfield. Organization certified October 4, 1873. National Paper Company, Holyoke. Organization certified June 23, 1873. National Tube Works Company, Boston. Organization certified October 30, 1869. Naumkeag Steam Cotton Company, Salem. Chartered 1889. Naumkeag Street Railway Company, Peabody, Salem and Beverly. Organized February 26, 1875. 1874, c. 29. Nelson Mills, Winchendon. Chartered 1844. Neponset Cotton Factory, Canton. Chartered 1848. Neponset Hotel Company, Walpole. Organization certified April 26, 1873. Neponset Meadow Company. Chartered March 28, 1876. Organ­ ization certified September 22, 1876. Neponset Reservoir Company, East Walpole. Chartered 1845. Neptune Fire and.Marine 'Insurance Company, Boston. Organiza­ tion certified December 24, 1872, under 1872, c.4375. New Bedford and Fairhaven Street Railway Company, New Bed­ ford. Chartered 1870, c. 126. 1872, c. 11. New Bedford and New York Steamship Company, New Bedford. Chartered 1864. 1873, c. 33. New Bedford Copper Company, New Bedford. Organization certi­ fied February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered 1846. New Bedford Flour Company,.New Bedford. Organization certi- t fled January 30, 1871. New Bedford Gas Light Company, New Bedford. Chartered 1850. 1877.] HOUSE—No. 100. 57

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^"sE pSeSU ltS COnlP" , ’ B“ t0"' O'S” “ »«»» ce,tilled 58 TAX COMMISSIONER’S REPORT. [Jan.

New England Iron Company, Boston. Organization certified Janu­ ary 23, 1871. New England Lithographic Company, Boston. Organization certi­ fied May 21, 1869. New England Lodge Associates in the city of Cambridge. Char­ tered April 25, 1873. New England Marble Company, Boston. Organization certified February 21, 1873. New England Metallic Brick Press Company, Boston. Organization certified October 9, 1872. New England Mining and Reduction Company, Boston. Organiza­ tion certified June 25, 1875. 1870, c. 224. New England Paving Company, Boston. Organization certified September 15, 1870. 1870, c. 224. New England Pipe Works, Boston. Organization certified July 15, 1870. 1870, c. 224. New England Publishing Company, The, Boston. Organization certified October 20, 1875. 1870, c. 224. New England Pump Manufacturing Company, Boston. Organiza­ tion certified November 16, 1865. New England Slate and Tile Company, Boston. Organization cer­ tified November 6, 1863. New England Spring-Bed Company, Boston. Organization certified February 16, 1866. New England Steam-Car Company, Boston. Organization certified February 13, 1866. New England Toy Company, Leominster. Organization certified June 8, 1875. 1870, c. 224. New England Transfer Graining Company, Boston. Organization certified November 11, 1873. New England Trust Company, The, Boston. Chartered 1869, c. 182. New England Type Foundry Company, Boston. Organization cer­ tified March 25, 1875. New England Vise Company, Fitchburg. Organized January 25, 1868. New Hampshire Granite Cornpan}^, Boston. Organization certified April 8, 1876. New Haven and Northampton Company, Westfield and New Haven, Ct. Chartered 1862. New London Northern Railroad Company, New London, Ct. Char­ tered 1860. 1869, c. 315. New Marlborough Cheese Manufacturing Company, New Marl­ borough. Organized March 12, 1868. 1877.] HOUSE—No. 100. 59

New York and Boston Despatch Express Company, The, Boston. Organization certified June 16, 1873. New York and New England Railroad Company. Name given to Boston, Hartford and Erie Railroad Company, by 1873, c. 289. New York, New Haven and Hartford Railroad Company, New York. Chartered 1872, c. 171. New York Watch Company, Springfield. Organization certified December 1, 1870. 1870, c. 224. New York Watch Manufacturing Company, The, Springfield. Or­ ganization certified September 15, 1876. Newburyport and Amesbury Horse Railroad Company, Newbury- port. Chartered 1864. 1873, c. 49. Newburyport City Railroad Company, Newburyport. Chartered June 12, 1869, c. 398. Newburyport Gas Company, Newburyport. Chartered 1850. Newton and Watertown Gas Light Company, Watertown. Char­ tered 1854. Newton Chemical Company, The, Boston. Chartered 1825. Newton Mills, Boston. Organization certified June 13, 1865. Newton Paper Company, Holyoke. Organization certified May 6, 1876. Nickerson's Wharf Company, Boston. Chartered 1870, c. 56. Nine Mile Pond Fishing Company, Barnstable. Chartered 1860. Nonotuck Silk CompanjT, Northampton. Organization certified March 19, 1866. North Adams Cooperative Shoe Compaiyy, The, North Adams. Organization certified July 13, 1870. 1870, c. 224. North Adams Gas Light Company in Adams, North Adams. Char­ tered 1864. North Adams Woolen Company, Adams. Organization certified July 20, 1864. North American Fire Insurance Company, Boston. Chartered 1851. North American Insurance Company, Boston. Organization certi­ fied December 24, 1872, under 1872, c. 375. North Andover Mills, North Andover. Organization certified May 20, 1867. 1868, c. 173. North Attleborough Gas Light Company, North Attleborough. Organization certified April 13, 1855. North Attleborough Union Building Association, Attleborough. Chartered 1871, c. 58. North Bridgewater Gas Light Company, North Bridgewater. Or­ ganization certified September 14,1859. GO TAX COMMISSIONER’S REPORT. [Jan

North Brookfield Cooperative Association, The, North Brookfield. Organization certified July 24, 1875. 1870, c. 224. North Brookfield Railroad Company. Organized June 24, 1875. 1872, c. 53, & 1874, c. 372. North Woburn Street Railroad Company, Woburn. Chartered 1866, c. 108. 1869, c. 216. Northampton Cutlery Company, Northampton. Organization cer­ tified August 4, 1871. Northampton Gas Light Company, Northampton. Chartered 1853. 1869,c. 119. Northampton Indelible Pencil Company, Northampton. Organized July 26, 1866. Northampton Pegging Machine Company, Northampton. Organ­ ization certified June 7, 1869. Northampton Street Railway Company. New name given to Northampton and Williamsburg Street Railway Company, by 1873, c. 48. Northern New England Hay and Grain Carrier Company, Pittsfield. Organization certified November 19, 1875. 1874, c. 165, § 1. Northfield Slate and Tile Company, Boston. Organization certified January 31, 1867. Norton Steam Power Company, Norton. Organization certified February 25, 1873. Norwich and Worcester Railroad Companv, Norwich, Ct. Chartered 1836. Novelty Manufacturing Company, Boston. Organization certified August 19, 1873. Novelty Steam Heating Company, Westfield. Organization certified October 3, 1873.

Oak Bluffs Land and Wharf Company, Edgartown. Chartered 1868, c. 60. Ocean Mills, Newburyport. Organization certified June 29, 1871. Ocean Telegraph Company, Boston. Chartered 1869, c. 129. Odd Fellows’ Building Association, Georgetown. Chartered May 26, 1870, c. 280. Odd Fellows’ Building Association, Salem, Salem. Organization certified January 2, 1875. Odd Fellows’ Hall Association, Boston. Chartered 1871, c. 45. Odd Fellows’ Hall Association of Beverly, Beverly. Chartered March 9, 1874. Odd Fellows’ Hall Association of Lawrence. Chartered February 7, 1874. 1877.] HOUSE—No. 100. 61

Odd Fellows’ Hall Association of Needham, Needham. Organiza­ tion certified July 7, 1873. Odd Fellows’ Hall in the City of Lowell, Proprietors of, Lowell. Chartered 1871, c. 11. Old and New, Proprietors of the, Boston. Reorganization certified October 18, 1870, c. 224, § 12. Old Colony Batting Company, Plymouth. Organization certified March 27, 1871. Old Colony Cooperative Association, The, Kingston. Organiza­ tion certified April 29, 1875. Old Colony Iron Company, Taunton. Chartered 1844.

Old Colony Railroad Compan3r, Boston. Chartered 1862. 1872, c. 143. Old Colony Steamboat Company. Chartered April 1, 1874. Old Colony Wharf Company, Boston. Chartered 1873, c. 244. Oleomargarine Company, Boston. Organization certified December 15, 1873. » Oliver Ames and Sons Corporation, Easton. Organization certified February 11, 1875, Orange Iron Foundry Company, Orange. Organization certified February 24, 1871. Orient Cooperative Boot and Shoe Company, Marlborough. Organ­ ization certified June 24, 1876. Oriental Coal Oil Company, Charlestown. Organization certified August 3, 1860. Osborn Mills, Fall River. Organization certified February 1, 1872. Otis Company, Ware. Chartered 1840. Otter River Company, Templeton. Organization certified July 20, 1865. Owen Paper Company, Great Barrington. Organization certified July 2, 1862.

Pacific Guano Companj^, Falmouth and Boston. Chartered 1867, c. 129. Pacific Manufacturing Company, Falmouth. Chartered 1838. Pacific Mills, Lawrence. Chartered 1850. Page Paper Company, Boston. Organization certified November 6, 1871. Palmer Carpet Company, Palmer. Organization certified December 9, 1874. Parker Mills, Wareham. Chartered 1845. Parks Carpet Company, Palmer. Organization certified April 12, 1871. 1872, c. 48. 62 TAX COMMISSIONER’S REPORT. [Jan.

Parsons and Wells Company, Northampton. Organization certified July 24, 187G. Parsons Paper Company, Holyoke. Organized October, 1853, under 1851, c. 133. Pasque Island Corporation, Gosnold. Chartered May 2, 1867, c. 200. Patent Heel Company, Boston. Organization certified January 15, 1864. Patrons and Sovereigns Cooperative Company, Westfield. Organ­ ization certified May 9, 1876. Paul Whitin Manufacturing Company, Northbridge. Organization certified January 13, 1870. Payson and Cutler Manufacturing Company, The, Holliston. Or­ ganization certified July 14, 1875. 1870, c. 224. Peabody Mills, Newburyport. Organization certified May 7, 1868. Pearson Cordage Company, Boston. Organization certified Decem­ b e r 15, 1873. Peet Molding Machine Company, The, Boston. Organization certi­ fied November 30, 1874. Peet Valve Company, Boston. Organization certified August 12, 1868. Pemberton Company, Lawrence. Chartered 1860. Pemigewasset and Saco Land and Lumber Company, Boston. Or­ ganization certified July 14, 1873. Pentucket Navigation Company, Lowell. Chartered 1867. 1872, c. 206. People’s Fire Insurance Company, Worcester. Chartered 1847. People’s Ice Company, Boston. Organization certified May 1, 1875. 1870, c. 224. People’s Union Insurance Company, Boston. Organization certified March 18, 1875. 1872, c. 375. Pepper Knitting Machine Company, Boston. Organization certified July 17, 1865. Pequaig Hosiery Company, Athol. .Organization certified July 14, 1871. Pettingell Chimney Cap Company, Lowell. Organization certified January 1, 1876. Phenix Cigar Cooperative Association, The, Westfield. Organiza­ tion certified June 22, 1875. 1870, c. 224. Phillips Manufacturing Company, The, Springfield. Organization certified March 31, 1876. Phillips Wharf Corporation, Salem. Chartered 1861. 1877.] HOUSE—No. 100. 63

Phœnix Cotton Manufacturing Company,1 Shirley. Organization certified July 10, 1852. Phœnix Hall Association, Fairhaven. Organized March 4, 1853. Phœnix Manufacturing Corporation, The, Taunton. Organization certified June 10, 1850. Phœnix Oil and Land Company, Boston. Organization certified August 25, 1868. Pigeon Cove Granite Company, Rockport. Organization certified May 28, 1872. Pigeon Cove Harbor Company, Rockport. Chartered 1831. Pigeon Hill Granite Company, Rockport. Organization certified December 6, 1870. 1870, c. 224. Pilgrim Wharf Company, Weymouth. Chartered 1869, c. 173. Pine Dale Woolen Company, Athol. Organization certified August 1, 1864. Pioneer Cooperative Building Society, Fall River. Organization certified July 27, 1872. Pittsfield and North Adams Railroad Corporation, Boston. Char­ tered 1842. 1869, c. 407. Pittsfield Coal Gas Company, Pittsfield. Chartered 1853. Pittsfield Tack Company, Pittsfield. Organization certified August 13, 1875. 1870, c. 224. Pittsfield Woolen Company, Pittsfield. Organization certified Jan­ uary 21, 1852. Pittsford Marble Quarry Company, Boston. Organization certified April 12, 1872. Plummer Granite Company, Northbridge. Chartered 1860. Plunkett Woolen Company, Hinsdale. Organized March 1, 1861. Plymouth Batting Company, Plymouth. Organization certified August 20, 1875. 1870, c. 224. Plymouth Cordage Company, Plymouth. Chartered 1824. Plymouth County Railroad Company, Plymouth. Chartered May 6, 1871. 1871, c. 257. 1873, c. 147. 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. Pocasset Manufacturing Company, The, Fall River. Chartered 1822. 64 TAX COMMISSIONER’S REPORT. [Jan.

Porter Britannia and Plate Company, Taunton. Organization cer­ tified April 18, 1859. Portland Brick Company, Boston. Organization certified April 26, 1869. Post Publishing Company, Boston. Organization certified June 20, 1876. Potomska Mills Corporation, New Bedford. Organization certified June 20, 1871. Presbrey Stove Lining Company, Taunton. Organization certified July 17, 1867. Prescott Fire and Marine Insurance Company, Boston. Chartered 1855. Prescott Insurance Company, Boston. Organization certified De­ cember 26, 1872, under 1872, c. 875. Providence and Worcester Railroad Company, Providence, R. I. Chartered 1844. Putnam Hall Association in Cambridge, Cambridge. Chartered 1862. Putnam Machine Company, Fitchburg. Organization certified De­ cember 4, 1856.

Quincy Point Street Railway Company, The, Quincy. Chartered 1873, c. 65. Quincy Railroad Company, Quincy. Chartered 1861.

Raddin Elastic Car Wheel Company, Boston. Organization certi­ fied January 13, 1873. Rayer and Lincoln Seaming Machine Company, The, Boston. Or­ ganization certified June 9, 1876. Raynham Cooperative Boot and Shoe Company, Raynham. Organ­ ized October 26, 1869. 1866, c. 290. Reading Agricultural and Mechanic Association, Reading. Char­ tered 1831. Reading Lyceum Hall Association, Reading. Chartered 1854. Real Estate and Building Company, Boston. Chartered February 6, 1861, c. 22. Relief Steamboat Company’, Boston. Chartered 1844. Remington Sewing Machine Company of North America, Boston. Organization certified March 27, 1876. Renfrew Manufacturing Company’, South Adams. Organized May 9, 1867, under charter 1867, c. 194. Revere Brick Company, Boston. Organization certified December 3, 1872. ' 1877.] HOUSE—No. 100. 65

Revere Copper Companj*, Boston. Chartered 1828. Revere Fire Insurance Company, Boston. Organization certified May 3, 1875. 1872, c. 375. Revere House, Proprietors of the, Boston. Chartered 1854. Reversible Collar Company, Boston. Organization certified June 7, 1866. 1869, c. 2321 Rhode Island and Massachusetts Railway Company, Milford, etc. Chartered 1873, c. 218. Rice and Griffin Manufacturing Company, Worcester. Organization certified Februarjr 10, 1873. Rice, Barton and Fales Machine and Iron Company, Worcester. Chartered 1867, c. 274. Richard Borden Manufacturing Company, Fall River. Organization certified July 7, 1871. Richardson Manufacturing ^Company, Worcester. Organization certified January 28, 1870, under G. S., c. 61. Richmond Iron Works, Richmond. Chartered 1842. Ridgway Ale Fountain Company, Boston. Organization certified May 21, 1872. Riverside Flock Company, Great Barrington. Organization certi­ fied August 26, 1874. Riverside Manufacturing Company, Fall River. Organization cer­ tified March 7, 1874. 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. Robinson Iron Company, Ptymouth. Organization certified August 27, 1868. Rockport Granite Company of Massachusetts, Boston. Organiza­ tion certified February 2, 1865. Rockport Hide Manufacturing Company. New name given to American Hide Seat Company, by 1873, c. 17. Rockville Mills, Boston. Organization certified February 21, 1872. Rodney Hunt Machine Company, Orange. Organization certified January 8, 1873. Rogers Upright Piano Company, Boston. Organization certified December 20, 1873. Rollstono Machine Works, Fitchburg. Organization certified November 13, 1867. Rotch’s Wharf Company, New Bedford. Chartered 1831. Rowe’s Wharf, Proprietors of, Boston. Chartered 1818. 9 66 TAX COMMISSIONER’S REPORT. [Jan.

Roxbury Carpet Company, Boston. Organization certified March 7, 1859. Roxbuiy Central Wharf, Proprietors of, Boston. Chartered 1841. Roxbury Gas Light Company, Boston. Chartered 1852. Rubber Step Manufacturing Company, Boston. Organization cer­ tified June 25, 1874. Russell Mills, Plymouth. Chartered 1854. Russell Paper Company, Lawrence. Organization certified June 4, 1864.

S. A. Woods Machine Company, Boston. Organization certified October 25, 1873. S. Blackinton Woolen Company, Adams. Organization certified December 26, 1876. S. Harris and Sons Manufacturing Company, Clinton. Organiza­ tion certified August 17, 1875. 1870, c. 224. S. R. Nye Bay State Rake Company, Winchendon. Organization certified January 3, 1874. Sagamore Cooperative Boot and Shoe Company, Lynn. Organiza­ tion certified September 6, 1872. Sagamore Mill, Fall River. Organization certified April 19, 1872. Salem and Lowell Railroad Company, Lowell. Chartered 1848. 1869, c. 24. Salem and New York Express Steamship Corporation, Salem. Or­ ganization certified July 19, 1871. Salem and South Danvers Oil Company, Salem. Organization certified November 14, 1855. Salem Foundry and Machine Shop, Salem. Chartered 1870, c. 140. Salem Gas Light Company, Salem. Chartered 1847. Salem Laboratory Company, Salem. Chartered 1819. Salem Lead Company, Salem. Chartered 1868, c. 5. Salem Marine Insurance Company, Salem. Chartered 1856. Salem Marine Railway Corporation, Salem. Chartered 1824. Salem Mechanic Hall Corporation, Salem. Chartered 1870, c. 102. Salem Shade'Roller Manufacturing Company, Salem. Organiza­ tion certified August 3, 1872. Salem Street Railway, Salem. Chartered 1861. 1869, c. 164. Salisbury Beach Plank Road Company, Salisbury. Chartered 1865. Salisbury Mills, Boston. Chartered 1856. Samoset Cotton Mills, Plymouth. Organization certified May 3, 1873. 1877.] HOUSE—No. 100. 67

Samoset Mills, Plymouth. Organization certified February 4, 1857. Sandwich Workingmen’s Cooperative Association, Sandwich. Or­ ganization certified November 11, 1867. 1866, c. 290. Sandy Bay Pier Company, The, Rockport. Chartered 1811. Sanford Steamship Company, Boston. Organization certified July 6, 1875. 1870, c. 224, Sargent Axle and Wheel Company, Amesbury. Organization certified April 2, 1873. Saunders Cotton Mills, Grafton. Chartered 1848. Saunders Silk Company, Pittsfield. Organization certified January 18, 1875. Sawyer Improved Observatory Company, The, Boston. Organiza­ tion certified June 21, 1876. Sawyer Spindle Company, Boston. Organization certified June 8, ‘1872. Saxonville Mills, Boston. Organization certified March 7, 1859. Scientific Farmer Companj-, Boston. Organization certified March 21, 1876. Seccomb Oil Manufacturing Company, Salem. Organization certi­ fied November 8, 1865. Shapleigh Mills, Newburyport. Organized May 28, 1868. Shaw Manufacturing Company, Wales. Chartered 1848. Shawmut Elevator Company, The, Boston. Organization certified September 15, 1876. Shawmut Insurance Company, Boston. Organized July 29, 1875. 1872, c. 375. Shawmut Iron Works, Boston. Organization certified June 12, 1866. Shaw’s Union Air Engine Company, Boston. Organization certified. February 4, 1867. Sheffield Manufacturing Company, Northampton. Organization certified August 10, 1874. Sherborn and South Natick Railroad Company, Sherborn. Char­ tered 1871, c. 141. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered 1855. Shoe and Leather Insurance Company, Boston. Organization certified December 26, 1872, under 1872, c. 375. Shove Mills, Fall River. Organization certified April 2, 1872. Silver Dale Manufacturing Company, West Springfield. Organiza­ tion certified October 3, 1871. Silver Lake Company, Newton. Organized about 1870. 68 TAX COMMISSIONER’S REPORT. [Jan.

Silver Ledge Mining Company, East Cambridge. Organization . certified December 24, *1864. Simonds Farm Corporation, Hull. Simonds Manufacturing Company, Fitchburg. Chartered 1869, c. 48. Simpson’s Patent Dry Dock Company, Boston. Chartered 1856. Slade Mills, Fall River. Organization certified June 14, 1871. Slater Woolen Company, Webster. Organization certified February 19, 1866. Smith American Organ Company, Boston. Organization certified January 10, 1871. 1870, c. 224, § 12. Smith and Dove Manufacturing Company, Andover. Organization certified June 28, 1864. Smith Paper Company, Lee. Organization certified January 10, 1866. Smith Woolen Company, The, Leicester. Organization certified . April 6, 1874. Somerset Coal Company, Boston. Organization certified Septem­ ber 4, 1876. Somerset Cooperative Foundry Company, Somerset. Organization certified November 10, 1868. 1866, c. 290. Somerset Iron Company, Somerset. Organization certified July 31, 1871. Somerset Potters’ Works, Somerset. Chartered 1847. Somerville Horse Railroad Company, Boston. Chartered 1857. Somerville T^nion Hall Company, Somerville. Chartered 1869, c. 177. South Abington Workingmen’s Cooperative Grocery and Provision Association, Abington. Organized February 14, 1870. 1866, c. 290. South Athol Manufacturing Company, Athol. Organization certi­ fied April 3, 1872. South Bay Company, Boston. Chartered May 16, 1853, c. 344. South Boston Gas Light Company, South Boston. Chartered 1852. South Boston Iron Company, South Boston. Chartered 1827. South Boston Railroad Company, South Boston. Chartered 1854. 1868, c. 241. South Congregational Meeting-House in Lowell, Proprietors of the, Lowell. Chartered 1831. South Cove Corporation, Boston. Chartered 1833. South Reading Branch Railroad Company, Boston. Chartered 1848. 1877.] HOUSE—No. 100. 69

South Reading Cooperative Association, Wakefield. Organization certified November 6, 1867. 1866, c. 290. South Reading Ice Company, Boston. Organization certified Jan­ uary 28, 1854. South Reading Mechanic and Agricultural Institution, Wakefield. Chartered 1833. South Shore Railroad Company, Cohasset and Boston. Chartered 1846.

South Sudbur3r Manufacturing Compan}^ Sudbury. Organization certified May 22, 1872. South Williamstown Cheese Factory, South Williamstown. Organ­ ized November 18, 1864. Southbridge Cooperative Association, Southbridge. Organization certified February 21, 1876. Southern Berkshire Cheese Company, The, Great Barrington. Or­ ganization certified September 1, 1870. Gen. Stat., c. 61. Southfield Whip Company, New Marlborough. Organization certi­ fied July 29, 1874. Southworth Company, The, West Springfield. Organization certi­ fied November 21, 1873. Sovereigns Cooperative Association of East Boston, Boston. Or­ ganization certified November 11, 1875. 1870, c. 224. Sovereigns Cooperative Association of Webster, Mass., Webster. Organization certified December 28, 1876. Sovereigns Cooperative Association of Worcester, The, Worcester. Organization certified September 23, 1876. Sovereigns Cooperative Company, The, Springfield. Organization certified February 2, 1875. Sovereigns Cooperative Company of Salem, Salem. Organization certified February 26, 1876. Sovereigns Cooperative Store, The, Taunton. Organization certified May 23, 1876. Sovereigns Cooperative Union Association, Shelburne. Organiza­ tion certified January 27, 1876, Spencer Hotel Company, Spencer. Chartered 1872, c. 19. Febru­ ary 10, 1872. Spencer Hotel Corporation, The, Spencer. Organization certified October 21, 1874. Spencer Wire Company, Spencer. Organization certified May 5, 1876. Springfield and New London Railroad Company. Organized Janu­ ary 6, 1875, under 1872, c. 53. Springfield and Newburyport Cooperative Mining Company, The, Newburyport. Organization certified April 29, 1875. 70 TAX COMMISSIONER’S REPORT. [Jan.

Springfield, Athol and North-Eastern Railroad Company. New name given to Athol and Enfield Railroad Company, by 1873, c. 16. Springfield Bridge, The Proprietors of the, Springfield. Chartered 1803. Springfield Cigar Makers’ Cooperative Association, Springfield. Organization certified December 19, 1873. Springfield Collar Company, Springfield. Organization certified November 13, 1872. Springfield Fire and Marine Insurance Company, Springfield. Char­ tered 1849. Springfield Gas Light Company, Springfield. Chartered 1847. Springfield Glazed Paper Company, Springfield. Organization cer­ tified May 4, 1874. Springfield. Safe Deposit and Trust Company, Springfield. Char­ tered April 28, 1876. 1876, c. 230. Springfield Street Railway Company, Springfield. Chartered 1868, c. 63. 1869, c. 113. 1873, c. 149. Stafford Mills, Fall River. Chartered 1871, c. 13. Standard Lamp and Glass Pipe Company, Boston. Organization certified September 28, 1872. Standard Sugar Refinery, Boston. Organization certified September 28, 1870. 1870, c. 224. Star Mills, Middleborough. Organization certified June 7, 1864. Steel Refining and Tempering Company, Boston. Organization certified July 6, 1872. Stevens Linen Works, Dudley. Chartered June 1, 1867, c. 325. Stockbridge and Pittsfield Railroad Company, Stockbridge. Char­ tered 1847. Stockbridge Iron Company, Boston. Chartered 1841. Stockbridge Water Company, Stockbridge. Chartered 1851. Stoneham Cooperative Shoe Company, Stoneham. Organization certified January 10, 1873. Stoneham Cooperative Union, Stoneham. Organization certified March 28, 1873. Stoneham Odd Fellows’ Hall Association, Stoneham. Chartered 1872, c. 120. March 19, 1872. Stoneham Street Railroad Company, Stoneham. Chartered 1860. 1869, c. 342. Stony Brook Railroad Corporation, Lowell. Chartered 1845. Stony Brook Water Power Company, Littleton and Westford. Chartered 1866, cc. 62, 231. 1877.J HOUSE—No. 100. 71

Stoughton Boot and Shoe Company, Stoughton. Organization cer­ tified March 18, 1872. Strange’s Cylinder Saw and Machine Company, Taunton. Organ­ ization certified June 12, 1873. Sturbridge Aqueduct Company, Sturbridge. Chartered March 10, 1876. 1876, c. 42. Suffolk Brewing Company. Chartered April 29, 1875, c. 164. Suffolk Coal Company, Boston. Organization certified March 8, 1864. Suffolk Fire Insurance Company, Boston. Chartered 1859. Suffolk Glass Company, Boston. Organization certified June 5, 1865. Suffolk Milling Company, Boston. Organization certified December 22, 1874. Suffolk Mutual Insurance Company. Organization certified May 18, 1875, c. 375. Sunderland Bridge, The Proprietors of the, Greenfield. Chartered 1811. 1869, c. 431. Sutton Cranberry Company, Sutton. Organization certified Decem­ ber 5, 1870. 1870, c. 224. Sutton Manufacturing Company, Sutton. Chartered April 9, 1836. Swain Turbine and Manufacturing Company, Lowell. Organization certified December 22, 1874. Swain Turbine Company, North Chelmsford. Organized October, 1864, c. 133, Acta-1851. Swift River Company, Enfield. Organized July 6, 1852.

Taconic Mills, Pittsfield. Organization certified August 9, 1859. Taunton Brick Company, Taunton. Organization certified February 4, 1868. Taunton Car Company, Taunton. Organization certified June 2, 1869. Taunton Copper Manufacturing Company, Taunton. Chartered 1831. Taunton Cotton and Machine Company, Taunton. Organization certified November 19, 1874. 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. Chartered 1847. 72 TAX COMMISSIONER’S REPORT. [Jan.

Taunton Oil Cloth Company, Taunton. Organization certified June 30, 1857. Taunton Street Railway Company. Chartered 1870, c. 18. Taunton Tack Company, Taunton.. Organization certified October 3, 1855. Taylor and Farley Organ Company, The, Worcester. Organization certified February 7, 1870, under 6 . S., c. 61. Tecumseh Mills, Fall River. Chartered 1866, c. 12. Thayer and Judd Paraffine Corporation, New Bedford. Organiza­ tion certified May 21, 1872. Thorndike Company, Palmer. ' Chartered 1836. Times Publishing Company, Boston. Organization certified May 29, 1872. Topeka and James Creek Consolidated Gold and Silver Mining Company. Organization certified February 28, 1868. Traders and Mechanics’ Insurance Company, Lowell. Chartered 1848. Traveller Newspaper Association, Boston. Chartered 1858. Tremont and Suffolk Mills, Lowell and Boston. Chartered 1871, c. 152. Tremont Improvement Company, Boston. Chartered 1853. Tremont Insurance Company, Boston. Chartered 1867, c. 9. Tremont Nail Company, Boston and Wareham. Organization cer­ tified September 30, 1859. Troy Cotton and Woolen Manufactory, Fall River. Chartered ' 1814. Truro Cooperative Boot and Shoe Manufacturing Company, Truro. Organization certified February 11, 1873. Tucker Manufacturing Company, Boston. Organization certified May 1, 1866. Tudor Company, Boston. Chartered May 25, 1868. Tufts Brick Manufacturing Company, The, Boston. Organization certified December 19, 1867. Tufts Elevator Works, Boston. Organization certified January 22, 1873. Tully Mill Company, Orange. Organization certified April 2,1869. Turner’s Falls Company, Fitchburg. Chartered 1794. 1866, c. 275. Turner’s Falls Land and Improvement Company, Montague. Char­ tered 1869, c. 108. Turner’s Falls Lumber Company, Gill. Organization certified May 3, 1872. 1877.] HOUSE—No. 100. 73

Turner’s Falls Pulp Company, Montague. Chartered May 6, 1869, e. 234. J Tyer Rubber Company, Andover. Organization certified February 15, 1876. “ J

Union and Bay State Manufacturing Company, The, Foxborough. Organization certified September 15, 1876. Union Belt Company, Fall River. Organization certified April 24, 1872. 1 Union Button Hole and Embroidery Machine Company, Boston. Organization certified December 30, 1863. Union Cigar Makers’ Cooperative Association, Westfield. Organ­ ization certified September, 1869. 1866, c. 290. Union Comb Company, Leominster. Organization certified Novem­ ber 25,1867. Union Company, East Abington. Organization certified November 1868. 1866, c. 290. Union Freight Railroad Company, Boston. Chartered 1872, c. 342. Uni°217UrnitUre C°mpany‘ 0 rganize

Union Glass Company, Somerville. Organization certified June 3, 1864. Union Hall Association, The, Cambridge. Chartered 1871, cc 296 9. 1873, c. 64. Union Ice Company, Boston. Organization certified June 29, 1870, under G. S., c. 61. Union Machine Company of Fitchburg, Fitchburg. Organization certified October 3, 1867. Union Marine Railway, Provincetown. Chartered 1852. Union Mill Company, Fall River. Organization certified April 20, 1860. Union Paper Manufacturing Company, Springfield. Organization certified March 15, 1870, under G. S., c. 61. Union Print Works, Fall River. Chartered 1868, c. 85. Union Railway Company, Cambridge. Chartered 1855. Union Ship Timber Manufacturing Company, Boston. Organiza­ tion certified May 23, 1868. Union Stone Company, Boston. Organization certified November 10, 1869. Union Treadle Company, New Bedford. Organization certified November 3, 1874. Union Vise Company of Boston, Boston. Organization certified February 4, 1867. 10 74 TAX COMMISSIONER’S REPORT. [Jan.

Union Water Meter Company, Worcester. Confirmation of organ­ ization August 7, 1875, under § 12, c. 224, Acts of 1870. Con­ firmation of organization August 13, 1875, under § 2, c. 349, Acts of 1874. Union Wharf Company, Boston. Chartered 1847. United Neighbors’ Cooperative Store, The, Abington. Organiza­ tion certified March 17, 1876. United States and Foreign Salamander Felting Company, New England Branch, The, Boston. Organization certified Novem­ ber 6, 1874. United States Cartridge Company, Lowell. Organization certified June 14, 1869. United States Electric Light Company, Boston. Organization certi­ fied December 21, 1872. United States Hotel Company, Boston. Chartered 1825. 1840, c. 33. United States Manufacturing Company, Boston. Organization certified November 1, 1872. United States Ventilation Company, Boston. Organization certified June 7, 1866. Upham Machine Company, Athol. Organization certified July 7, 1873. Uxbridge Cotton Mills, North Uxbridge. Chartered 1840.

Valley Paper Company, Holvoke. Organization certified February 14, 1868. Vapor Engine Companj^, Boston. Organization certified July 12, 1872. Vendome Hotel Company, Boston. Organization certified May 18, 1872. Ventilating Water-Proof Shoe Company, Boston. Organization certified May 12, 1870. Gen. Stat., c. 61. Vermont and Massachusetts Railroad Company, Boston. Chartered 1844. 1869, cc. 68, 238, 318. Vineyard Grove Company, Edgartown. Chartered March 21,1870. 1870, c. 110. Vineyard Telegraph Company, Falmouth. Chartered 1872, c. 225. April 20, 1872. Vitrified Emery Wheel Company, Ashland. Organization certified August 30, 1871. Vitrified Wheel and Emery Company, The, Ashland. Organization certified September 23, 1873. Vulcan Furnace Company, Boston. Organization certified Novem­ ber 11, 1864. 1877.] HOUSE—No. 100. 75

W. X. Stevens Tool Company, The, Brookfield.' Organization cer­ tified March 22, 1876. Wachusett Mountain Company, Princeton. Chartered June 23, 1874. Wading River Reservoir Company, Taunton. Chartered 1866, c. 171. 1869, c. 375. Wakefield Rattan Company, Wakefield. Organization certified October 17, 1873. Wakefield Real Estate and Building Company, Wakefield. Char­ tered 1871, c. 120. Walpole Hair and Bedding Manufacturing Company, Boston. Organization certified October 6, 1875. 1870, c. 224. 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. Walworth Manufacturing Company, Boston. Organization certified December 27, 1871. Wamesit Power Company, Lowell. Chartered 1865. Wamesit Steam Mill Company, Lowell. Organization certified October 14, 1853. Wampanoag Mills, Fall River. Organization certified June 9, 1871. Wamsutta Mills, New Bedford. Chartered 1846. Waquoit Herring River Company, Falmouth. Organized October 15, 1866, c. 187. Ward Fertilizer Company, Boston. Organization certified January 26, 1874. Ward Mining Company, Boston. Organization certified July 25, 1871. Ware River Manufacturing Company, Ware. Organization certified August 8, 1868. Ware River Railroad Company, Ware. Chartered 1867, c. 76. 1869, cc. 138, 297. 1873, c. 217. Warner File Company, Holyoke. Organization certified November 30, 1875. Warren Cotton Mills, Warren. Chartered 1854. Warren Paper Company, Holyoke. Organization certified July 11, 1872. Washburn and Moen Manufacturing Company, Worcester. Char­ tered 1868, c. 31. 76 TAX COMMISSIONER’S REPORT. [Jan.

Washburn Iron Company, Worcester. Organized and chartered 1864. Washington Fire and Marine Insurance Company, Boston. Organ­ ization certified December 31, 1872, under 1872, c. 375. Washington Insurance Company, Boston. Chartered 1824. Washington Mills, Lawrence. Chartered 1858. Washington Mills Emery Manufacturing Company, Ashland. Or­ ganization certified May 6, 1868. Wason Manufacturing Company, Springfield. Organization certi­ fied April 17, 1862. Watchman Publishing Company, The, Boston. Organization certi­ fied December 23, 1875. 1870, c. 224. Watuppa Manufacturing Company, Fall River. Chartered 1848. Watuppa Reservoir Company, Fall River. Chartered 1826. Waverly Company, Boston. Chartered 1855. Waverly Masonic Association, Melrose. Chartered 1866, c. 2. Weetamoe Mills, Fall River. Chartered 1871, c. 50. Weldon Low Water Alarm Gauge Corporation, The, Boston. Or­ ganization certified July 27, 1875. 1870, c. 224. Wells River Manufacturing Company, Boston. Organization certi­ fied December 1, 1870. 1870, c. 224. Wenham Cooperative Union, Wenham. Organization certified November 10, 1870. 1870, c, 224. Wenham Lake Ice Company, Salem. Organization certified Decem­ ber 19, 1873. West Amesbury Branch Railroad Company, Amesbury. Chartered 1868, c. 188. 1873, c. 8. West Amesbury Manufacturing Company, The, Amesbury. Char­ tered 1848. West and Lee Game and Printing Company, The, Worcester. Or­ ganization certified January 17, 1874. West Boylston Manufacturing Company, The, West Boylston. Chartered 1814. West EndLand and Improvement Company, Boston. Chartered 1866. West Medway Mallet Company, Medway. Organization certified June 15, 1875. 1870, c. 224. West Stockbridge Railroad Corporation, West Stockbridge. Char­ tered 1836. Westborough Cooperative Union, Westborough. Organization cer­ tified October 19, 1872. Western Massachusetts Insurance Company, The, Pittsfield. Char­ tered 1852. Western Union Telegraph Company, Boston. 1877.] HOUSE—No. 100. 77

Westfield Cigar Makers’ Cooperative Association, Westfield. Or­ ganization certified September 12, 1873. Westfield Gas Light Company, Westfield. Organization certified August 13, 1868. Westfield Water Works, Westfield. Chartered 1871, c. 95. 1872 c. 178. Weymouth Branch Freight Railroad Company. Chartered 1870, c.

Weymouth Iron Company, Weymouth. Chartered 1837. Wheeler Cotton Mills, Millbury. Organization certified June 19, • 1867. White’s Ferry Bridge Corporation, Marshfield and Scituate. Char­ tered June 2, 1874. Wliitin Machine Works, Northbridge. Chartered 1868, c. 140. Whiting Paper Company, Holyoke. Organization certified June 11, 1872, under G. S., c. 61. Whitman and Miles Manufacturing Company, Fitchburg. Chartered 1864. ■ Whitney Manufacturing Company, Ashburnham. Organization cer­ tified September 1, 1875. 1870, c. 224.- Whittier Machine Company, Boston. Organization certified Sep­ tember 3, 1874. Wilbraham Woolen Company, Wilbraham. Organization certified October 3, 1874. Wilder Stove Shelf and Machine Company, Leominster. Organi­ zation certified March 18, 1872. Wiley and Russell Manufacturing Company, Greenfield. Organiza­ tion certified September 16, 1874. Williams Manufacturing Company, The, Northampton. Organiza­ tion certified February 20, 1868. Confirmation of organization February 3, 1875, under 1870, c. 224, § 12. Williams Market, Boston. Chartered 1849r Williamstown and Hancock Railroad Company. Chartered 1852, c. 146. Revived by 1869, c. 242. 1873, c. 97. Williamstown Aqueduct Company, Williamstown. Williamstown Hotel Company, Williamstown. Organization certi­ fied September 22, 1873. Williamstown Manufacturing Company, Williamstown. Organiza­ tion certified January 6, 1866. Williston Mills, Easthampton. Chartered 1866, c. 56. Winchendon Mill Company, Winchendon. Organization certified August 13, 1873. 78 TAX COMMISSIONER’S REPORT. [Jan.

Winchendon Water Power Company, The, Winchendon. Organiza­ tion certified February 25, 1875. Winchester Rock Drill Company, The, Boston. Organization certi­ fied September 17, 1875. 1870, c. 224. Winn Lock Company, Shelburne. Organization certified January 29, 1873. Winnisimmet Company, Boston. Chartered 1833. Winnisimmet Railroad Company, Chelsea. Chartered 1857. Winthrop Manufacturing Company, Boston. Organization certified March 7, 1873. Winthrop Railroad Company, Boston. Chartered 1861, c. 89. Woburn Agricultural and Mechanic Association, Woburn. Char­ tered 1830. Woburn Gas Light Company, Woburn. Chartered 1854. Wollaston Foundry Company, Boston. Organization certified Octo­ ber 19, 1874. Woman’s Journal, Proprietors of the, Boston. Chartered 1870, c. 5. Wood and Light Machine Company, Worcester. Organization cer­ tified June 15, 1872. Woodman Pebbling Machine Company, Boston. Organization cer­ tified February 15, 1869. Worcester and Nashua Railroad Company, Worcester. Chartered 1845. Worcester and Nashua Telegraph Company, Worcester. Chartered 1855. Worcester and Shrewsbury Railroad Company, Worcester. Organ­ ization certified April 17, 1873. 1873, c. 96. Worcester and Shrewsbury Street Railway Company, Worcester. Chartered May 9, 1870, c. 233. 1872, c. 106. 1873, c. 96. Worcester Casket Company, Worcester. Organization certified April 26, 1875. Worcester Gas Light Company, Worcester. Chartered 1851. 1859. 1869, c. 25. Worcester Organ Company, Westborough. Organization certified May 16, 1874. Worcester Safe Deposit and Trust Company, Worcester. Chartered 1868, c. 77. Worcester Street Railway Company, Worcester. Chartered 1867, c. 141. 1869, c. 356. Worthy Paper Company, Agawam. Organization certified October 3, 1871. Wright Manufacturing Company, Lawrence. Organization certified December 27, 1873. 1877.] HOUSE—No. 100. 79

T a b le B.

A ppeals in 1876.

From taxes of 1871,— Color Printing Attachment Company. Abatement allowed.

Portland Brick Company. Abatement allowed.

National Self Threading Needle Company. Abatement allowed.

From taxes of 1873,— Massachusetts Tar Stuffing Company. Abatement allowed.

From taxes of 1875,— Worcester Casket Company. Abatement allowed.

From taxes of 1876,— Adriatic Mills. Abatement allowed. -¿Etna Mills. Abatement allowed. American Linen Company. Abatement allowed. American Print Works. Abatement allowed. Amesbury and Salisbury Gas Company. Abatement allowed.

Bay State Suspender Company. Abatement allowed. Beaver River Mills. Abatement allowed. Beverly Insurance Company. Abatement allowed. Boston and Albany Railroad Company. Appeal dismissed. Boston Beer Company. Abatement allowed. 80 TAX COMMISSIONER’S REPORT. [Jan.

Boston Car Spring Company. Abatement refused. Boston City Flour Mills. Abatement allowed. Boston Cooperative Savings Company. Abatement refused. Boston Gas Light Company. Abatement allowed. Boston Lead Company. Abatement refused. Brookline Gas Light Company. Abatement allowed.

Cambridge Improvement Company. Abatement allowed. Carver Cotton Gin Company. Abatement allowed. Central Wharf and Wet Dock Corporation. Abatement allowed. Chauncy Hall School Corporation. Abatement allowed. Chelsea Oil Companj'. Abatement' allowed. Clark and Chapman Machine Company. Abatement allowed. Collins Manufacturing Company. Abatement allowed. Commercial Wharf Compaq*. Abatement allowed. Cordaville Woolen Mills. Abatement allowed. Crosby Steam Gauge and Valve Company. Abatement allowed.

Dooley Manufacturing Company. Abatement allowed. Douglas Axe Manufacturing Company. Abatement allowed.

East Boston Improvement Company. Abatement allowed. Easton Stone Company. Abatement allowed.

Fall River Iron Works Company. Abatement allowed. Fall River Merino Company. Abatement allowed. Farmington River Water Power Company. Abatement allowed. Farr Alpaca Company. Abatement allowed. Fitchburg Cooperative Association. Abatement allowed. Forest River Lead Company. Abatement refused. Framingham Odd Fellows’ Building Association. Abatement allowed.

Globe Publishing Company. Abatement allowed. Greenville Manufacturing Companjr. Abatement allowed. 1877.] HOUSE—No. 100. 81

Holyoke and Northampton Boom and Lumber Company. Abate­ ment allowed.

Jenkins Manufacturing Company. Abatement allowed.

Lenox Water Company. Abatement refused. Lowell Bleachery. Abatement refused. Lowell Oil Cup Company. Abatement allowed. Lynn Market House Company. Abatement allowed.

Manufacturers Gas Company. Abatement allowed. Marblehead Gas Company. Appeal withdrawn. Massasoit Steam Mill Company. Abatement allowed. Mechanics Mutual Insurance Companj7. Abatement refused. Medford and Charlestown Bailroad Company. Abatement allowed. Merrimack Chemical Company. Appeal withdrawn. Mutual Gas Light Company of Southbridge. Abatement allowed.

Nashua and Lowell Railroad Corporation. Abatement allowed. New Bedford, Vineyard and Nantucket Steamboat Company. Appeal withdrawn. New England Box Company. Abatement allowed. Newton Mills. Abatement allowed.

Oak Bluffs Land and Wharf Company. Abatement allowed.

Peet Molding Machine Company. Abatement allowed. People’s Ice Company. Abatement allowed. Phoenix Manufacturing Corporation. Abatement allowed. Prescott Insurance Company. Abatement allowed.

Rice and Griffin Manufacturing Company. Abatement allowed.

S. A. Woods Machine Company. Abatement allowed. Salem and Lowell Railroad Company. Abatement allowed. Salem and South Danvers Oil Company. Abatement refused. Salem Gas Light Company. Abatement refused. 11 82 TAX COMMISSIONER’S REPORT. [Jan.

Scientific Farmer’s Company. Abatement allowed. Simpson’s Patent Dry Dock Company. Abatement allowed. Spencer Hotel Company. Abatement allowed. Springfield and New London Railroad Company. Abatement allowed. Springfield Collar Company. Abatement allowed. Stevens Linen Works. Abatement allowed. Suffolk Mutual Insurance Company. Abatement allowed. Sutton Cranberry Company. Appeal withdrawn.

Troy Cotton and Woolen Company. Abatement allowed.

Vermont and Massachusetts Railroad Company. Abatement refused.

W. X. Stevens Tool Company. Abatement allowed. Wamesit Power Company. Abatement allowed. Wamsutta Mills. Abatement allowed. Watchman Publishing Company. Abatement allowed. West Stockbridge Railroad Company. Abatement allowed. Whitman and Miles Manufacturing Company. Abatement allowed. Winchester Rock Drill Company. Abatement allowed. 1877.] HOUSE—No. 100. 83 «

Table C .

Corporation Taxes Distributed.

Abington, $400 83 Bellingham, $2 69 Acton, 411 85 Belmont,. 2,006 87 Acushnet, 135 45 Berkley, . 11 19 Adams, . 2,813.95 Berlin, . 118 22 Agawam, 231 43 Bernardston, . 148 83 Alford, . 2 02 Beverly, . 4,415 54 Amesbury, 405 45 Billerica,. 1,059 76 Amherst, 550 02 Blackstone, 174 45 Andover, . 7,594 56 Blandford, 24 Arlington, 924 31 Bolton, . 540 78 Ashburnham, . 345 01 Boston, . 287,354 82 Ashby, . 137 78 Boxborough, . 39 51 Ashfield,. . Boxford,. 1 00 Ashland,. 108 26 Boylston, 32 52 Athol, 416 52 Bradford, 562 65 Attleborough, . . 1,673 23 Braintree, 1,104 97 Auburn, . 27 53 Brewster, 885 82 Ayer, 89 16 Bridgewater, . 1,775 92 Brimfield, 69 52 Barnstable, . 2,563 12 Brockton, 1,126 48 Barre, 375 29 Brookfield, 431 02 Becket, . . Brookline, 27,024 73 Bedford, . 14 49 Buckland, 6 50 Belchertown, . 110 65 Burlington, 48 20 8 4 T A X COMMISSIONER’S REPORT. [Jan .

Cambridge, . $23,666 67 Dudley, . $84 10 Canton, . 951 68 Dunstable, 165 83 Carlisle, . 24 08 Duxbury, 813 06 Carver, . 521 54 Charlemont, 4 55 East Bridgewater, . 902 67 Charlton, 146 58 Eastham, 184 59 Chatham, 46 69 Easthampton, . 2,177 65 Chelmsford, 865 76 ; Easton, . 5,107 70 Chelsea, . . 1,840 86 j Edgartown, 605 59 Cheshire, 151 43 Egremont, 43 37 Chester, . Enfield, . 608 09 Chesterfield, . Erving, . 15 47 Chicopee, . 2,010 83 Essex, 101 66 Chilmark, 142 69 Everett, . 397 29 Clarksburg, . Clinton, . 2,783 78 Fairhaven, 663 90 Cohasset, 1,221 27 Fall River, 5,209 07 Colrain, . 190 47 Falmouth, 2,172 83 Concord,. 2,713 72 Fitchburg, 12,437 53 Conway,. 45 20 Florida, . - Cummington, 154 32 Foxborough, . 135 82 Framingham, . 2,066 01 Dalton, . 652 15 Franklin, 957 53 Dana, 3 33 Freetown, 253 48 Danvers,. 446 12 • Dartmouth, . 1,327 47 Gardner,. 736 05 Dedham,. . 2,858 65 Gay Head, - Deerfield, 192 77 Georgetown, . 76 75 Dennis, . 1,151 16 Gill, 22 28 Dighton,. 109 12 Gloucester, 2,052 20 Douglas,. 154 46 Goshen, . 1 45 Dover, . 85 37 Gosnold,. - D racut, . . 34 62 Grafton, . 537 28 1877.] HOUSE—No. 100. 85

Granby, . $66 42 Hyde Park, $840 42 Granville, 20 28 Great Barrington, 1,226 20 Ipswich. . 86193 Greenfield, 1,556 42 Greenwich, Kingston, . 2,416 15 Groton, . 4,622 17 Groveland, 286 52 Lakeville, 256 02 Lancaster, 1,399 22 Hadley, . 69 94 Lanesborough, 192 Halifax, . 51 89 Lawrence, . 2,674 86 Hamilton, 98 87 Lee, 824 98 Hancock, 58 88 Leicester, 957 49 Hanover, 702 77 Lenox, . 181 13 Hanson, . 217 83 Leominster, . 2,476 18 Hardwick, 654 96 Leverett, 48 87 Harvard, 500 04 Lexington, 654 99 Harwich, 263’ 98 Leyden, . 04 Hatfield,. 134 75 Lincoln, . 373 29 Haverhill, 2,274 25 Littleton, 337 72 Hawley, . Longmeadow, . 558 80 Heath, . 2 81 Lowell, . . 20,117 38 Hingham, 2,426 46 Ludlow, . 38 55 Hinsdale, 374 96 Lunenburg, 148 41 Holbrook, 1,424 64 Lynn, . 3,435 79 Holden, . 55 62 Lynnfield, 54 70 Holland,. Holliston, 458 34 Malden, . . 2,474 29 Holyoke,. 2,058 82 Manchester, . 478 99 Hopkinton, 176 12 Mansfield, 719 93 Hubbardston, . 72 81 Marblehead, . 1,144 44 Hudson, . 108 48 Marion, . 76 Hull, 21 30 Marlborough, . 413 79 Huntington, . 108 46 Marshfield, 648 04 86 TAX COMMISSIONER’S REPORT [Jan.

Mashpee, |5 18 Newburyport, . $4,349 50 Mattapoisett, . 1,489 73 Newton, . 15,261 57 Maynard, 16244 Norfolk, . 4 07 Medfleld, 883 46 North Andover, 1,100 55 Medford,. 2,164 51 North Brookfield, 581 49 Medway, 480 04 North Reading, 32 88 Melrose, . 1,174 67 Northampton, . 4,850 83 Mendon, . 217 30 Northborough, 1,585 71 Merrimac, 335 62 Northbridge, . 6,530 04 Methuen, 1,740 39 Northfield, 423 81 Middleborough, 2,091 91 Norton, . 149 17 Middlefield, 50 70 Norwood, 303 40 Middleton, 30 79 Milford, . 2,393 36 Oakham,. 32 48 Millbury, 257 15 Orange, . 1,370 19 Milton, . 6,473 90 Orleans, . 314 01 Monroe, . Otis, - Monson, . 1,156 83 Oxford, . 762 16 Montague, 219 99 Monterey, 7 68 Palmer, . 219 84 Montgomery, . Paxton, . 60 96 Mt. Washington, Peabody, 1,637 81 Pelham, . - Nahant, . 12,558 62 Pembroke, 65 23 Nantucket, 2,160 70 Pepperell, 535 93 Natick, . 409 62 Peru, - Needham, 1,189 87 Petersham, 82 41 New Ashford,. Phillipston, 41 16 New Bedford, . 18,630 04 Pittsfield, 3,109 52 New Braintree, 4 73 Plainfield, 184 37 New Marlborough, . 84 30 Plymouth, 3,927 11 New Salem, 8 50 Plympton, 54 55 Newbury, 259 69 Prescott, - 1877.] HOUSE—No. 100. 87

Princeton, $165 47 Shrewsbury, . $314 20 Province town, . 1,308 10 Shutesbury, 62 Somerset, 883 69 Quincy, . . * . 3,319 96 Somerville, 2,988 35 South Abington, 139 68 Randolph, . 1,748 32 South Hadley, 923 33 Raynham, 496 10 South Scituate, 858 59 Reading, 434 92 Southampton, . 3 52 Rehoboth, . Southborough, 256 81 Revere, . 226 86 Southbridge, . 462 62 Richmond, . Southwick, 42 Rochester, 126 55 Spencer, . 559 33 Rockland, 286 60 Springfield, 35,792 53 Rockport, 549 10 Sterling, . 599 42 Rowe, 1 57 Stockbridge, . 3,532 55 Rowley, . 70 58 Stoneham, 390 37 Royalston, 166 83 Stoughton, 586 28 Russell, . 39 92 Stow, 489 82 Rutland, . 1 57 Sturbridge, 188 41 Sudbury, 652 91 Salem, . 14,032 91 Sunderland, 87 11 Salisbury, 415 84 Sutton, . 74 62 Sandisfield, . Swampscott, . 1,125 67 Sandwich, 348 78 Swanzey, 102 26 Saugus, . 105 63 Savoy, . . Taunton, 10,687 36 Scituate,. 581 14 Templeton, 389 25 Seekonk, 2 74 Tewksbury, 479 91 Sharon, . 160 31 Tisbury, . 457 28 Sheffield, 657 19 Tolland, . Shelburne, 360 81 Topsfield, 184 91 Sherborn, 289 33 Townsend, 38 75 Shirley, . 169 01 Truro, 58 97 88 TAX COMMISSIONER’S REPORT [Jan.

Tyngsborough, $286 93 West Springfield, $1,311 93 Tyringham, 15 36 West Stockbridge 118 25 Westborough, . 376 23 Upton, . 42 34 Westfield, 3,203 65 Uxbridge, 531 07 Westford, . . 711 17 Westhampton, 18 30 Wakefield, 2,118 57 Westminster, . 67 51 Wales, - Weston, . 1,773 81 Walpole, 276 96 W estport, 276 09 Waltham, 6,121 45 Weymouth, 1,865 19 Ware, 1,500 19 Whately, 24 08 Wareham, 777 56 Wilbraham, 75 18 Warren, . 482 60 Williamsburg,. 143 96 Warwick, 35 36 Williamstown, 183 36 Washington, . - Wilmington, . 4 65 Watertown, 1,800 05 Winchendon, . 927 83 Way land, 185 80 Winchester, 1,583 21 Webster, 5,531 43 Windsor, Wellfieet, 551 51 Winthrop, 3 62 Wendell, 21 99 Woburn,. 1,109 43 Wenham, 69 79 Worcester, 35,357 31 West Boylston, 445 64 Worthington, . West Bridgewater, 335 33 Wrentham, 400 90 West Brookfield, 103 65 West Newbury, 100 62 Yarmouth, 805 68 1877.] HOUSE—No. 100- 89

T able D .

Bane Taxes Distributed.

Abington, $809 82 Bellingham, $119 52 Acton, . 416 62 Belmont,. . 3,168 40 Acushnet, 980 78 Berkley, . 208 78 Adams, . 33 24 Berlin, . 24236 Agawam, 882 05 Bernardston, . 622 95 Alford, . 231 45 Beverly, . . 4,863 20 Amesbury, 994 62 Billerica, . 1,339 17 Amherst, 1,120 54 Blackstone, 385 67 Andover, 6,525 61 Blandford, 143 07 Arlington, 2,553 91 Bolton, . 527 97 Ashburnham, . 260 31 Boston, . . 20,783 52 Ashby, . 392 59 Boxborough, . 51 91 Ashfield,. 359 07 Boxford,. 31961 Ashland,. 123 30 Boylston, 228 79 Athol, 216 04 Bradford, 1,820 22 Attleborough,. 383 31 Braintree, 1,639 82 Auburn, . 227 84 Brewster, 1,017 71 Ayer, 37 80 Bridgewater, . . 3,059 60 Brimfleld, 691 86 Barnstable, . 4,275 56 Brockton, 1,574 30 Barre, 657 05 Brookfield, 567 66 Bechet, . 251 11 Brookline, . 13,148 95 Bedford, . 176 25 Buckland, 227 53 Belchertown, . 464 92 Burlington, 171 08 12 9 0 T A X COMMISSIONER’S REPORT. [Jan.

Cambridge, . 819,093 51 Dudley, . . 8195 00 Canton, . 1,408 06 Dunstable, 297 94

Carlisle, . 61 63 Duxbury, • 1,311 29 Carver, . 614 20 Charlemont, . 319 62 East Bridgewater, . 889 97 Charlton, 517 96 Eastham, 311 28 Chatham, . 2,310 50 Easthampton, 479 56 Chelmsford, 1,293 64 Easton, . 2,931 38 Chelsea, . . 2,082 58 Edgartown, 230 59 Cheshire, 453 87 Egremont, 142 27 Chester, . 43 95 Enfield, . 963 35 Chesterfield, . 279 79 Erving, . 44 76 Chicopee, 1,188 92 Essex, 1,680 46 Chilmark, 237 85 Everett, . 1,001 32 Clarksburg, . Clinton, . 333 73 Fairhaven, . • . 2,044 06 Cohasset, 812 61 Fall River, 516 82 Colrain, . 321 80 Falmouth, 2,294 41 Concord,. . 1,421 27 Fitchburg, 1,462 60 Conway,. 320 82Florida, . - Cummington, . 11 18 Foxborough, 585 84 Framingham, 3,716 88 Dalton, . 903 47 Franklin, 380 62 Dana, 174 24 Freetown, 2,024 71 Danvers,. 1,954 18 Dartmouth, . 3,139 92 Gardner,. 655 94 Dedham,. . 3,717 86 Gay Head, - Deerfield, 1,747 72 I Georgetown, 220 62 Dennis, . . 2,571 72 Gill, 293 63 Dighton,. 979 73 J Gloucester, 2,413 79 Douglas,. 181 39 Goshen, . - Dover, . 241 57 Gosnold,. 4 40 Dracut, . 520 96 Grafton, . 550 80 1877.] HOUSE--No. 100. 91

Granby, . $455 82 Hyde Park, $743 90 Granville, 78 88 Great Barrington, . 506 54 Ipswich, . 1,200 51 Greenfield, 1,414 47 Greenwich, 174 91 Kingston, 2,761 17 Groton, . 1,405 97 Groveland, 473 83 Lakeville, 565 36 Lancaster, 999 40 Hadley, . 1,163 28 Lanesborough, 112 15 Halifax, . 23 87 Lawrence, 1,322 69 Hamilton, 472 72 Lee, 276 60 Hancock, 244 01 Leicester, 1,746 98 Hanover, 1,027 37 Lenox, 1,243 79 Hanson, . 461 74 Leominster, 1,516 66 Hardwick, 801 12 Leverett, 69 19 Harvard,. 1,024 53 Lexington, 738 73 Harwich, 293 43 Leyden, . 262 66 Hatfield,. 1,838 96 Lincoln, . 819 80 Haverhill, 2,121 94 Littleton, 146 76 Hawley, . 10 23 Longmeadow, . 3,278 33 Heath, . 18 42 Lowell, . 4,323 69 Hingham, 1,862 58 Ludlow, . „10 13 Hinsdale, 86 83 Lunenburg, 720 81 Holbrook, 6,264 62 Lynn, 3,601 10 Holden, . 193 17 Lynnfield, 417 83 Holland,. 1 56 Holliston, 628 64 Malden, . 1,277 38 Holyoke, 1,771 64 Manchester, . 1,007 48 Hopkinton, 597 68 Mansfield, 350 53 Hubbardston, . 415 08 Marblehead, . 1,955 79 Hudson, . 224 62 Marion, . 854 93 Hull, 174 27 Marlborough, . 195 87

Huntington, . , 108 66 Marshfield, • 378 55 92 TAX COMMISSIONER’S REPORT. [jail.

Mashpee, Newbury port, . 83,483 64 Mattapoisett, . 8573 31 Newton, . 13,994 87 Maynard, 40 06 Norfolk, . 326 59 Medfield, 895 82 North Andover, 2,632 52 Medford, 3,924 36 North Brookfield, 64 73 Medway, 1,597 25 North Reading, 30 33 Melrose, . 471 38 Northampton, . 3,072 07 Mendon, . 379 88 Northborough, 1,143 82 Merrimac, 242 10 Northbridge, . 335 07 Methuen, 608 37 Northfield, 643 78 Middleborough, 1,122 72 Norton, . 750 94 Middlefield, 11 68 Norwood, 867 97 Middleton, 128 55 Milford, . . : 1,005 14 Oakham,. 23 78 Military, . • . 174 25 Orange, . 284 54 Milton, . 4,475 47 Orleans, . 1,282 18 Monroe, . . . Otis, 54 29 Monson, . 1,513 22 Oxford, . 193 05 Montague, 887 46 Monterey, 138 37 Palmer, . 502 42 Montgomery, . Paxton, . 194 12 Mount Washington, Peabody, 5,145 00 Pelham, . 6 11 Nahant, . 5,870 06 Pembroke, 235 98 Nantucket, . • . 1,432 49 Pepperell, 432 69 Natick, . 1,229 26 Peru, . 27 74 Needham, . • • 1,439 06 Petersham, 435 81 New Ashford,. Phillipston, 200 31 New Bedford, . 4,921 16 Pittsfield, 2,494 89 New Braintree, 282 84 Plainfield, 118 54 New Marlborough, . 217 24 Plymouth, 3,210 83 New Salem, . 213 60 Plympton, 144 47 49 Newbury, 2,095 17 Prescott,. 34 1877.] HOUSE—No. 1Ö0. 93

Princeton, $610 88 Shrewsbury, . $512 92 Provincetown, 1,112 77 Shutesbury, 35 03 Somerset, 1,268 73 Quincy, . 2,079 25 Somerville, 4,666 90 South Abington, 271 21 Randolph, 3,979 33 South Hadley, 1,289 26 Raynham, 1,663 67 South Scituate, 1,612 28 Reading,,. 566 95 Southampton, . 263 02 Rehoboth, 101 87 Southborough, 759 23 Revere, . 132 05 Southbridge, . 1,181 17 Richmond, 19 04 Southwick, 446 14 Rochester, 175 86 Spencer, . 920 51 Rockland, 1,149 89 Springfield, 3,285 24 Rockport, 1,273 97 Sterling,. 950 49 Rowe, 8 18 Stockbridge, . 1,022 01 Rowley, . 316 00 Stoneham, 258 40 Royalston, 1,430 70 Stoughton, 1,375 93 Russell, . 33 23 Stow, 230 32 Rutland,. 41 48 Sturbridge, 385 85 Sudbury, 416 84 Salem, . 10,838 64 Sunderland, 117 70 Salisbury, 1,452 67 Sutton, . 296 59 Sandisfield, 34 37 Swampscott, . 1,529 37 Sandwich, 1,233 90 Swanzey, 806 76 Saugus, . 492 85 Savoy, . 29 85 Taunton, 2,622 70 Scituate,. 957 64 Templeton, 1,897 17 Seekonk,. 86 30 Tewksbury, 597 94 Sharon, . 540 07 Tisbury, . 582 32 Sheffield, 279 86 Tolland, . 50 25 Shelburne, 454 18 Topsfield, 447 14 Sherborn, 530 02 Townsend, 313 65 Shirley, . 322 24 Truro, 346 48 94 T AX COMMISSIONER’S REPORT. [Jan.

Tyngsborough, $77 75 West Springfield, $2,797 71 Tyringham, 127 17 West Stockbridge, 144 29 Westborough, . 824 98 Upton, . 386 98 Westfield, 561 56 Uxbridge, 634 37 Westford, 624 82 Westhampton, 223 24 Wakefield, 1,529 33 Westminster, . 387 02 Wales, 6 03 Weston, . 1,674 09 Walpole,. 838 26 Westport, 1,512 89 Waltham, 2,857 50 Weymouth, 5,015 32 Ware, 511 26 Whately, 1,054 73 Wareham, 700 14 Wilbraham, 309 46 Warren, . 289• 16 Williamsburg,. 1,529 33 Warwick, 422 81 Williamstown, 597 93 Washington, . 14 60 Wilmington, . 80 93 Watertown, 1,767 18 Winchendon, . 1,163 60 Wayland, 496 05 Winchester, 739 43 Webster, 130 35 Windsor, 11 37 Wellfleet, 802 38 Winthrop, 291 97 Wendell,. W oburn,. 3,292 42 Wenham, 449 86 Worcester, 6,228 42 West Boylston, 217 02 Worthington, . - West Bridgewater, . 711 81 Wrentham, 392 53 West Brookfield, 370 78 West Newbury, . 1,679 54 Yarmouth, 1,374 10 1877.] HOUSE—No. 100. 95

Table E.

B axk Ch a r g es.

Abington, , . $1,969 95 Easton, . $358 03 Adams, . . 7,086 48 Edgartown, 398 65 Amherst, . 1,154 72 Andover, 1,824 07 Fairhaven, 2,730 93 Ashburnham, . 74 21 Fall River, 22,669 61 Athol, . 2,034 05 Falmouth, 247 58 Attleborough, . 186 09 Fitchburg, 14,973 01 Framingham, . 1,396 34 Barnstable, 384 33 Franklin, 1,435 90 Barre, 1,002 29 Beverly, . 1,295 53 Gardner,. 415 18 Boston, . . 614,047 35 Georgetown, . 1,070 78 Brockton, . 1,596 85 Gloucester, 5,327 ’86 Grafton, . 844 17 Cambridge, 6,394 53 Great Barrington, 1,227 98 Canton, . 1,909 11 Greenfield, 7,543 71 Chelsea, . . 3,244 95 Chicopee, . 2,499 86 Harwich, 4,752 53 Clinton, . . 2,744 33 Haverhill, 10,109 27 Concord,. 538 17 Hingham, 824 95 Conway, . 1,450 13 Holliston, 966 72 Holyoke, 6,158 94 Danvers,. 1,223 51 Hopkinton, 2,036 29 Dedham,. . 2,618 49 • Lancaster, 650 08 Easthampton, . 1,619 59 Lawrence, 10,180 60 96 TAX COMMISSIONER’S REPORT. [Jan.

Lee, . $3,739 67 Quincy, . . $2,462 17 Leicester, 1,217 06 Leominster, 2,167 88 Randolph, 2,504 77 Lowell, . 16,595 40 Rockport, 682 43 Lynn, . 11,351 64 Salem, 17,886 38 Malden, . 1,285 56 Salisbury, 948 32 Marblehead, . 1,463 38 Shelburne, 3,009 53 Marlborough, . 1,288 74 Southbridge, . 1,782 92 Merrimac, 1,054 47 Spencer, . 602 91 Methuen, 1,198 42 Springfield, 34,440 44 Milford, . 2,546 68 Stockbridge, . 2,061 53 Millbury, 1,502 42 Monson, . 931 41 Taunton, 11,003 10 Montague, 3,099 34 Townsend, 625 87

Uxbridge, 633 80 N antucket, 685 67 Natick, . 501 07 Wakefield, 842 28 New Bedford,. 35,163 03 Waltham, 1,016 09 Newbury port, . 7,813 30 Ware, 5,171 20 Newton, . 1,201 23 Wareham, 583 31 Northampton,. 12,951 64 Watertown, 1,051 81 Northborough, 492 63 Webster, 477 77 Northbridge, . 6 75 Westborough,. 936 43 Westfield, 2,970 26 Orange, . 630 55 Westminster, . 609 06 Oxford, . 835 31 Weymouth, 2,515 69 Winchendon, . 1,184 07 Palmer, . 366 40 Woburn,. 1,963 26 Peabody, 3,837 74 Worcester, 22,683 12 Pittsfield, 5,227 51 Wrentham, 1,132 25 Plymouth, 3,752 23 Provincetown,. 1,901 56 Yarmouth (Port), 5,678 83 Liabilities. Assets. rs , s d n u F Trust Fire Apparatus, Fire ae , s k r o W Water te Debts, s t b e D Other weage, g era ew S Other Real Estate, Estate, Real Other Other Public Buildings, Public Other ulcLi rary, ib L Public Cemeteries, Cemeteries, Public Grounds and Park, and Grounds Public holhouses, ool-h ch S N A M E S S E M A N Other Assets, Assets, Other Trust Funds, Funds, Trust Fire Apparatus, Apparatus, Fire ae , s k r o W Water Sewerage, Sewerage, Estate, Real Other Cemeteries,. Cemeteries,. Other Public Buildings, Public Other Public Grounds and Park, and Grounds Public Public Library, Public School-houses, School-houses, oa Idbens,$899$22,683 $28,929 Indebtedness, Total Total Assets, Assets, Total OF No debts. o N * , S N W O T ...... T e l b a bington. A 5,4 $30,600 $54,145 $28,929 4,0 2,0 $ $26,500 $41,000 — . F 8,595 3,250 1,300 ------_ ------sesadLaiiiso Municipalities. of Liabilities and Assets $22,683 Acton. Merrimac f ,0 1,500 3,600 ------500 ul t*Adms. dam A et.* cuslm A $12,600 10,000 1,000 ------_ _ ------10 Q woffh f h dbs n eevst -its f h assets. the of o-fifths tw receives and debts the of o-fifths tw 3795$185$659 $51,835 $347,975 $347,975 $81,487 10811,835 61,018 $ 14,469 6,000 ------a m.Alford. . am gaw A 5,3 $659 $51,835 5,3 $ $51,835 $40,000 ------_ - - - - - 1,200 60$21,500 $600 - - _ _ ------600 suyfAmherst. m A esbury.f m A $48,300 $67,718 6,1 149,000 $67,718 000 0 ,0 0 2 6,000 ------500 - - - 300 $173,500 $60,000 $24,500 $77,100

4,500 0,800 2,000 2,300 1,500

------

1877.] 1877.] OS—o 100. HOUSE—No. Liabilities. •{ Other Real Estate, Estate, •{ Real Other Fr Apparatus, ! Fire Sewerage, | TutFunds, s d n u F Trust | f 1 Other Public Buildings, 1 Public Other 1 Public Library, Library, 1 Public 1 Cemeteries, NAMES k Debts, Other Sc o- ouses, ool-h ch S School-houses, School-houses, lirPbi Buildings, Public Ollier Other Real Estate, Estate, Real Other Cemeteries, Cemeteries, ulcLi rary, ib L Public ulcGonsad ak . Park, and Grounds Public Water Works, Works, Water te , s t e s s A Other Public Grounds and Park, Park, and Grounds Public rs , s d n u F Trust Sewerage, Sewerage, ie Apparatus, Fire Water Works, Works, Water Total Assets, Assets, Total Total Indebtedness, Total TOWNS,...... S N W O T F O ...... » ...... sesad iblte f Municipalities of Liabilities and Assets $252,584 ndover. A $115,805 $110,905 $69,139 48,8« 14 28,950 95,205 5,480 5,500 1,000 ------A rlington. 1412$74,237 $144,172 3160$266$9,271 $52,666 $381,610 $94,500 000 0 ,0 0 0 2 $52,000 000 0 ,0 0 0 2 35,000 32,000 000 0 ,0 0 2 30,907 30,000 . 14,705 30,907 32,240 17,000 19,397 000 0 ,0 8 2,500 0,500 - - - - huna . shburnham A 5,6 $9,271 $52,060 $5,000 1271,350 61,237 000 0 ,0 6 000 0 ,0 2 - - - _ ------— shby. A —Continued. $6,400 $8,450 3,700 ------— — — - - Ashfield. 1,0 $38,277 $13,000 $13,000 $1,500 $ ,0 ,6 - - 2,262 3,100 1,000 _ ------shland. A $15,200 $67,458 0,000 1 19,000 11,515 2,731 0,750 “ - “ _ - — - $127,680 $127,080 $ $59,000 A thol thol A 000 0 ,0 0 2 22,000 10,000 ,0 - 5,000 2,000 _ — - “ “ — - ' ttleborough. A $16,600 $16,000 $13,096 $13,096 — — — — — - — _ “ ~ - - - —

I—i p RETORT. COMMISSIONER’S TAX oc Assets and Liabilities of Municipalities—Continued. 1877.]

NAMES OB' TOWNS,...... Auburn. Ayer. Barnstable.* Barre. Bcckct.* Bedford. Belchcrtown. Bellingham.

' School-houses, ..... 85,500 $ 10,400 $20,900 $7,500 $5,000 $ 11,500 $7,500 Public Library, ..... 500 500 - 1,500 --_— Other Public Buildings, - 35,000 5,300 7,000 - 6,500 4,000 4,000 Public Grounds and Park, . - -- 4,000 - - 1,000 400 GO Cemeteries, ..... 1,000 - 1,000 - $600 - _ - W Other Real Estate, .... -- 2,300 9,000 - 4,000 3,000 3,500 00 Water Works, ..... - 1,000 - - - _ - _ OS—o 100. HOUSE—No. Sewerage, ...... ------Fire Apparatus, ..... - 2,500 - 2,500 - 150 - - Trust F u n d s , ...... - -- 1,700 - - - - Other A s s e t s , ...... - - 700 800 - - 500 Total Assets, .... 87,000 $51,400 $36,600 $33,900 $1,400 $15,650 $19,500 $15,900

f School-houses,...... _ _ _ __ $5,000 $2,591 $3,000 Public L ibrary,...... ------Other Public Buildings, ------3,000 - Public Grounds and Park, . ------£ Cemeteries,...... ------Other Real Estate, .... ------9Water W o r k s ,...... ------S ew er a g e,...... ------Fire Apparatus,...... ------Trust F u n d s , ...... -- - $1,700 - - - Other D e b t s , ...... $0,990 - - 90,119 20,000 20,000 5,650

Total Indebtedness, $9,900 $41,501 - $91,319 - $25,000 $25,591 $8,650

* No debts. to Assets and Liabilities of Municipalities—Continued. [Jan. REPORT. COMMISSIONER’S TAX ICO

N A M ES O F T O W N S ...... Belmont. Berkley. Berlin. Bernardston. Beverly. Billerica. Blackstone. Blandford.*

School-houses,...... $49,100 $3,000 $5,000 $3,500 $162,000 $ 18,000 $53,850 _ Public Library,...... - - - 1,200 10,000 -- - Other Public Buildings, 2,000 1,800 9,000 4,000 1 00,000 8,500 2 ,0 0 0 - _ Public Grounds and Park, . - 300 - 500 25,000 -- 03 Cemeteries,...... 4,000 200 1,200 - 20,000 - - Other Real Estate, .... 13,850 2 ,0 0 0 - 2,000 38,000 - 4,000 03Water W o r k s ,...... - -- - 450,000 -- Sewerage, ...... ------Fire Apparatus,...... 3,500 -- - 14,000 - 5,000 - Trust Funds, ..... - - 2,020 10,500 3,200 13,000 - - Other A s s e t s , ...... 3,200 500 2 0 ,0 0 0 22,800 2,000 2,281 -

Total Assets, .... 175,650 $7,800 $37,220 $21,700 $845,000 $41,500 $67,131 -

f School-houses, ..... _ $1,200 __ $162,000 $4,102 _ - Public Library, ..... ------Other Public Buildings, - -- - 100,000 - - - 03Public Grounds and Park, . ------HCemeteries,...... -- - - 17.000 -- - E Other Real Estate, .... - - - - 14,000 - - - POWater W o r k s , ...... - --- 420,000 - - - S ew era g e,...... ------h-3 Fire Apparatus, ..... - -- io.ooo --- Trust Funds, ..... - - $2,020 $10,500 3,200 13,000 - - ^ Other D e b t s , ...... - 32,577 319,490f 3,325 $73,837 -

Total Indebtedness, $32,010 $ 1,200 $34,597 $10,500 $1,045,690 $20,427 $73,837 $7,296

* No statement of assets. t $40,000 war debt included with other debts. Liabilities. [ Other Debts, [ Other I Funds, Trust Fr paau, . Apparatus, . I Fire Sewerage, | f School-houses, Water Works, Water Estate, Real Other ’ School-houses, Cemeteries,. Park, and Grounds Public Buildings, Public Other ulcLbay . Library, Public Other Assets, Other Funds, Trust ieAprts . Apparatus, Fire eeae . Sewerage, Water Works, Water Estate, Real Other Cemeteries,. Public Grounds and Park, and Grounds Public Buildings, Public Other ulcLbay . Library, Public s e m a n Total Indebtedness, Total oa Assets, Total

f o

s n w o t , . , $16,880,387 sinking fund included. fund sinking $16,880,387

Assets and Liabilities o f Municipalities f o Liabilities and Assets $3,000 j $12,530 $12,000 $22,200 olton. B 12,200 3,100 2,500 1.000 530 400 144,939,108 $54,363,709 28,320,979f 11,066,711 $2,558,500 18,980,387* 13,454,579 $8,560,000 1,005,943 1,574,300 1,005,943 8,785,500 1,950,000 365,675 oston. B 450,800 366,500 670.000 140.000 47,000 Boxborough. $3,182 ! $3,182 1 $4,500 $3,000 1,500 - _ $10,283 $11,467 —Continued. oxford. B $3,467 $4,500 6,816 3,467 3,500 t $1,794,500 w ar debt included. debt ar w $1,794,500 t oylston. B $13,528 $2,300 $2,000 1,800 4,928 $500 4,500 1,600 500 $47,847 radford. B $29,000 $20,000 40,847 $7,000 5,000 1,500 2,000 500 $125,575 antree. rain B $68,212 $10,000 $35,060 42,212 16,000 16.000 24.000 30.000 7.000 4.000 4,215 5.000 - 300 e ster. rew B

$54,700

$2,000 $2,000 50,000 $4,700

1877.] 1877.] O 100. HOUSE—No. Liabilities. Assets. OhrIel Estate, Ileal ■ Other f I Trust Funds, I Trust . Sewerage, | Works, Water I . Other Real Estate, Real Other . ^Assets, Other

OF ,. S N W O T F O S E M A N Sho-oss . 'School-houses, ^ Debts, Other ulcLbay . . Library, Public School-houses, Other Public Buildings, Public Other ieAprts . Apparatus, Fire Cemeteries,. Park, and Grounds Public ulcLbay . Library, Public Public Grounds and Park, and Grounds Public Buildings, Public Other Cemeteries,. Trust Funds, Trust ie paau, . Apparatus, Fire . Sewerage, Works, Water oa Assets, Total Total Indebtedness, Total N debts. No *

$7,500 w ar debt included. included. debt ar w $7,500 Assets and Liabilities of Municipalities of Liabilities and Assets • Bridgewater. $25,900 $11,300 13,100 $3,300 $3,300 2,000 3,300 ______- - - - Brimfleld.* $6,500 $9,800 3,000 _ _ _ _ 300 _ _ - _ _ - - Brockton. $102,200 $53,000 $55,000 $55,000 25,000 4,200 ,0 10,800 3,500 6,000 1,500 8,000 1,000 _ - _ - _ _ _ : - - - - t No estim ate of value. § S inking funds. inking S § value. of ate estim No BroQkflcld. $88,019 $19,867 $19,867 —Continued. $3,500 50,000 15,000 2,000 4,500 1,000 1,219 _ - _ - _ - _ - 13095$8,150 $1,360,975 $1,378,300 $111,500 Brookline. 359,950 500,000 $18,500 500,000 474,500 150,000 50,000 78,000 95,000 89,700 66,825 10,000 98,300 63,000 74,000 10,000 - - - - - Buckland. $21,500 2,0f- $24,500f $6,350 1,800 500 ------_ - _ - Burlington. $13,991 $2,500 $8,568 $8,568 2,500 6,694 1,500 - - 300 - $1,397,500 $1,397,500 $ 1,642,500 $ $1,977,511 3,220,000 Cambridge. 011§ ,0 0 8 5 25,000

- - — t t t t t t t t - t 0 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 102 LiAm rs , s d n u F Trust Other Real Estate, Real Other Fire Apparatus, Apparatus, Fire Sewerage, te , s t b e D Other N A M EO S TO F W N S Other Assets, Assets, Other Water Works, Water Cemeteries,. . . . . ulcGonsadPr, . Park, andGrounds Public Buildings,Public Other colhue, . ibrary, L Public . School-houses, Trust Funds, Funds, Trust Fire Apparatus, Apparatus, Fire Other Real Estate, Estate, Real Other C e m e t e r i e s , ...... weage, g era ew S ulc rud n ak . . . . Park, and Grounds Public Other Public ¡Buildings, Public Other ulc Library, Public Water Works, Works, Water holhouses, ool-h ch S Total Indebtedness, Total Total Assets, Assets, Total * Nostatement ofliabilities...... sesadLaiiiso Municipalities of Liabilities and Assets a tn alse Carver. Carlisle. Canton. 5,1 $8,700 $58,817 $15,200 200$,0 $2,000 $3,200 $2,000 $2,000 5,017 2,000 5,000 1,000 - - ______- - — ______- _ _ - - - - - 320$03014,700 $20,300 $3,200 350$5,815 $3,500 4,500 ------500 200 $11,515 $2,000 3,000 2,000 ------______- - - - 700 - h r co t Charlton.Charlcmont. $20,300 —Continued. 390$27,700 $3,950 160$ $1,650 1,500 _ _ - _ _ _ _ - - - 0 ,0 50,000 9,000 800 _ - - $15,400 10,000 8,000 $700 - _ _ _ - - _ _ _ - - - - - 700 Chatham* $39,200 1,0 $11,675 $17,300 000 0 ,0 0 2 1,900 _ _ _ _ - _ _ - - _ _ - - - - - _ _ Not valued. t h ls o d Chelsea.Chelmsford. 1,7 $1,416,000$19,275 560 $1,651,650$5,600, 5601,341,650 $5,600 ,0 64,000 7,600 - . _ _ - - _ _ _ _ - t $400,000 $270,000 320,000 300,000 135,000 60,000 40,000 40,000 42,000

5,000

_ - - _ _ _

1877.] 1877.] CO O 100. HOUSE—No. Assets and Liabilities of Municipalities—Continued. o a NAMES OF TOWNS,...... Cheshire. Chester. Chesterfield. Chicopee. Chilmark. Clarksburg. Clinton. Cohasset.

■School-houses,...... $10,400 $16,650* $3,000 $105,000 $1,140 $87,000 $14,500 - - Public Library, ..... - 500 7,000 - 5,000 n a [J . T R O P E R - ’S R E N IO S IS M M O C X A T Other Public Buildings, - - 2,000 110,000 200 - 112,000 16,000 Public Grounds and Park, . --- 1 0 ,0 0 0 -- 15,000 6 ,0 0 0 w Cemeteries,...... 400 1,000 500 5,000 - - 7,000 3,000 Other Ileal Estate, .... 400 400 - - 150 - 6,500 6 ,0 0 0 w Water W orks,...... 5,000 ------Sewerage...... ------2 ,0 0 0 - Fire Apparatus,...... --- 2 2 ,0 0 0 -- 7,000 1,500 Trust F u n d s , ...... ------1,000 Other A s s e t s , ...... - 25,833 3,100 - 4,500 3,269

Total Assets, .... $16,200 $18,050 $6,000 $284,833 $4,590 $4,538 $246,000 $51,269 f School-houses,...... $12,500 $16,982 $1,800 _ -__ $5,000 Public L ib rary,...... -- -- - C -- Other Public Buildings, ------$105,000 3,000 V l Public Grounds and Park, . ------M H Cemeteries,...... ------3 Other Real Estate, .... ------sWater Works, . . . . . 5,000 ------M Sewerage, ...... ------Fire Apparatus, ..... ------Trust F u n d s , ...... — ------1,000 Other D e b t s , ...... - $126,550 $10,935 2 0 ,0 0 0 7,000 Total Indebtedness, $17,500 $16,982 $1,800 $126,550 $10,935 $14,899 $125,000 $16,000

* Including town ball. L ia bilities. Assets. •{Estate, Real Other [Other Debts, [Other | Trust Funds, Trust | . Apparatus, Fire | • Other Real Estate, Real Other • | Sewerage, | r School-houses, ' ' School-houses, Cemeteries,. Park, Groundsand Public Water Works,Water Buildings,PublicOther . Library, Public Other Assets,Other Funds, Trust ieAprts . Apparatus, Fire eeae . Sewerage, Water Works, Water Park, Grounds and Public Cemeteries,. Other PublicBuildings,Other . Library, Public ,. S N W O T F O S E M A N Total Indebtedness, Total oa Assets, Total *Fifteen houses noappraisal. Assets and Liabilities of Municipalities of Liabilities and Assets Tnhue oapasl $ 760wrdb nldd §debt War included. $*7,600 war debt included. Ten houses t noappraisal. $ $ rai .* in a lr o C 20,000 000 0 ,0 0 2 - - - 50,000 “ _ - - - — ------$114,400 $78,400 d. rd o c n o C $ 10,400 $ 55,000 10,400 15,000 0,000 2 5,000 000 0 ,0 8 5,000 2,000 ,0 - - 5,000 2,000 - . y a w n o C $4,500 $4,500 $6,600 $5,800 _ - “ ------800 - - - - - ngton.f n o t g ln m m u C __ _ • $ $1,100 —Continued. ,0 1 0 $10 1,100 - _ - : - _ - - : I I - - - _ 500 . $34,100 $10,400 t . n lto a D 21,300 1,000 1 0 $10 - _ - - - _ _ - - - 000 $24,000 1 2 . a n a D $3,000 $8,500. $2,500 2,000 8,000 1,000 . _ 0 0 0 I - — “ _ _ - - _ J $36,355 . s r e v n a D $ 81,855§ $2,500 000 0 ,0 1 2 000 0 ,0 2 _ - _ - _ - _ _ _ _ tmouth. h t u o m rt a D $29,648 $29,608 $56,717 $32,000 15,517 9,200

- - -

_ _ - 40

1877.] 1877.] HOUSE—No. 100. 100. HOUSE—No. 105 Liabilities. Assets. ■Estate, OtherReal f ulcLbay . ILibraiy, Public I Public Grounds and Park, and IGrounds Public Buildings, Public Other | Cemeteries,. | Swrg, . Sewerage, | Works,I Water ^ Debts,Other Funds,I Trust ' School-houses, School-houses, S T S, N W TO F O ES M A N ieAprts . Apparatus, Fire Other Assets,Other Funds, Trust . Sewerage, Works, Water ulcLbay . Library, Public Other Public Buildings,Public Other Public Grounds and Park, Park, and Grounds Public Cemeteries,. ieAprts . Apparatus, Fire Estate, OtherReal oa Assets, Total Total Indebtedness, Total * No debts. No * Assets and Liabilities of Municipalities of Liabilities and Assets $139,500 $59,300 50,000 17,100 $1,300 $1,300 2,500 9,300 1,300 $33,230 $9,000 28,250t $4,980 .6,755 4,980 1,575 1,200 ennis.* D $19,500 $ 22,100 2,100 500 ighton. D $11,476 —Continued. $3,500 $ 538 3,0 $,7 $,0 $22,000 $7,000 $2,475 $30,000 $5,328 2,000 6,100 1,676 1,500 1,828 200 as. s la g u o D $16,000 $3,000 9,500 2,500 1,000 $5,200 $5,900 $2,475 f W a r debt included. debt r a W f 400 300 $18,100 $7,100 $7,000 11,000 udley. D $ $ $14,000 12,000 11,000 9,700 2,700

300 300 06 TAX COMMI ONER’ [ . n a [J . T R O P E R ’S R E N IO S IS M M O C X A T 6 10 Lia b ilities. Assets, te , s t b e D Other Sewerage, rs , s d n u F Trust Fire Apparatus, Fire ulcGonsadPr, . Park, andGrounds Public Cemeteries, Other Public Buildings, Public Other te elEstate, e t a t s E Real Other te , s t e s s A Other School-houses, Water Works, Water ulcLi ay, rary ib L Public Sewerage Fire Apparatus, Fire ae , s k r o W Water Other Real Estate, Estate, Real Other ulcGonsadPr, . Park, and Grounds Public Trust Funds, Trust , S N W O T F O S E M A N Cemeteries,...... Other Public Buildings, Public Other ulcLibrary, PublicL School-houses, Total Indebtedness, Total oa Assets, Total N et. $0 a eticue. Includes J war debt. $700 f war debt included. No*debts...... Assets and Liabilities of Municipalities of Liabilities and Assets abl . y r u b x u D . le b ta s n u D S3,200 300$130$11,600 $11,300 13,000 1800 $800f _ - - _ - _ - - _ _ _ ------_ _ - - - - _ _ - - 200 $75,000 $75,000 $88,800 75,000 ,0 6,000 2,500 - - - - -* _ _ - - - - _ - - dgewater.* r e t a w e g id r B $20,250 t s a E 2,000 - — _ _ - — - - _ - _ - - - - 650 .* m a h t s a E —Continued. 650$04,200 $6,500 $5,000 1,500 - _ - - — - _ _ — — — _ _ _ - _ - _ - - . n o t p m a h t s a E $41,000 $23,000 50,000 5,000 8,500 5,000 6,000 1,200 _ - - — _ _ — _ _ _ 500 © - o * n o t s a E 4,0 $6,600 $48,500 5,5 $32,100 $56,655 - . 7,280 _ _ - _ _ _ _ — ______875 _ _ . n w o t r a g d E 1002$2,500 $110,032 109,0321 $1,000 19,000 2,000 3,000 1,000 _ _ _ 500 _ — _ _ . t n o m e r g E $1,000 $2,500

$500

_ - _ 500 _ _ _ - _ _ _ _ _

1877.] 1877.] HOUSE—No. 100. 100. HOUSE—No. 107 L i a b i l i t i e s . A s s e t s . Sc o- uses, ou ool-h ch [S holhouses, ool-h ch f S k Assets, Other te , s t b e k D Other ...... , S N W O T F O S E M A N Fire Apparatus, Fire rs , s d n u F Trust ulcLi rary, ib L Public Public Grounds and Park, and Grounds Public Public Library, Public Sewerage, Sewerage, Public Grounds and Park, and Grounds Public Other Real Estate, Estate, Real Other Fire Apparatus, Fire Buildings, Public Other weage, g era ew S ae , s k r o W Water Cemeteries, Other Public Buildings, OtherPublic Cemeteries, ae , s k r o W Water Trust Funds, Funds, Trust Other Real Estate, Estate, Real Other Total Assets, Assets, Total Total Indebtedness, Total * No appraisal. f $58,645 sinking fund included. fund sinking $58,645 f appraisal...... Assets and Liabilities of Municipalities of Liabilities and Assets $26,994 $26,994 . x e s s E . g n i v r E . ld fie n E $5,500 $2,800 1,200 1,000 _ - _ ------_ ------560 - 2,0 6,7 $133,771 $60,077 $25,000 2,0 1,7 1195$24,540 $141,975 $17,775 $24,100 330$7,000 $3,300 14,500 660$5,650 $6,600 6301454,200 1,425 16,300 7,200 ,0 ,0 2,875 1,200 1,200 ------5,7 36,771 $53,077 8,000 1,500 _ ------$97,000 rhaven. n e v a h ir a F . t t e r e v E 3,0 970$662,670 $9,700 $31,100 —Continued. 97,000 ,0 1,840 1,800 5,000 - _ ------_ _ _ ------$53,800 $53,800 ,0 328,333 5,000 ,0 121,050 6,500 1,500 - _ - - _ ------' - 31657$54,000 $3,196,557 $1,445,232 $3,618,108 1,749,800 1,445,232 ver.Fal tchburg. g r u b h c it F . h t u o lm a F . r e iv R l l a F 322,764 8,0 3,000 387,600 178,511 2431,7 153,833f 18,375 72,423 88,000 10,000 . - - 1,525 1,525 _ - - - _ - - _ - _ $24,000 $38,450 1,0 $201,150 $17,000 _ - _ - - _ ------_ 75 $978,045 $380,000 $913,065 598,045 382,458 38,124 44,500 40,000 45,000 8,000

_ - - _

- * * A CMISOE’ RPR. [Jan. REPORT. COMMISSIONER’S TAX oo O 1877.] HOUSE—No. 100. 109 ______7,500 3,800 16,700 11,904 $49,904 $38,468 t $10,000 t - _ - - ______-- - _ _ Gay Head. Georgetown. ______8,070 18,000 18,000 25,400 65,463 • • 3,700 $40,000 G a r d n e r . _ _ _ - ______1,500 5,000 3,600 1,250 3,500 1,165 $3,081 $22,000 $5,796 $105,463 $15,600 $100,170 F r e e t o w n . ___ _ _ - ______-- ___ 4,000 $3,000 $3,000 —Continued. $15,000 $7,000 $29,800 _ - __ - _ _ 1,500 2,500 7,000 2,800 4,000 18,000 21,325 21,325 $30,000 $89,925 -- _ - __ _ _ 1,000 1,000 4,600 1,000 6,000 18,000 5,500 1,000 5,000 5,000 2,500 5,000 6,500 20,500 . 5,200. 1,000 $20,000 $20,000 $7,000 $64,700 $32,500 $46,325 Foxborough. Franklin. - - . ------— - _ ____- - - _ _ _ -______$8,000 $8,000 F lo r id a .* Assets and Liabilities of Municipalities ...... * No assets returned. returned. assets No * assets. of statement No f liabilities. of statement No $ Total Assets, Total Indebtedness, Trust Funds, Trust School-houses, School-houses, Public Public Library, Other Other Buildings, Public Cemeteries, Public Grounds Public and Grounds Park, . NAMES OF TOWNS, Other Other Estate, Real . Fire Apparatus, . . • . W ater \\W orks, Sewerage, Other A s s e t s , Public LPublic ib rary , School-houses, Cemeteries, Other Public Buildings, Public Public and Grounds Park, . Water Works, Sewerage, Sewerage, . Other Real Estate, Trust Funds, Other Other D e b t s , Fire Apparatus,

i srvrj Liabilities, Assets. te , s t b e ^D Other S TOWNS,...... S N W O T F O ES M A N ulcLi rary, ib L Public holho ses, ou ool-h ch S Public Grounds and Park, Park, and Grounds Public te ulc Buildings, Public Other Fire Apparatus, Fire Other Real Estate, Estate, Real Other Cemeteries, Cemeteries, Trust Funds, Funds, Trust weage, g era ew S ae , s k r o W Water Other Assets, Assets, Other ulc ibrary, L Public School-houses, School-houses, Public Grounds and Park, Park, and Grounds Public te Pbi Buildings, Public Other Other Real Estate, Estate, Real Other ae Works, s k r o W Water ie Apparatus, Fire Sewerage, Sewerage, Trust Funds, Funds, Trust Cemeteries, Total Assets, Assets, Total Total Indebtedness, Total * N o assets. t N o debts. $ W a r d ebt Included. ebt d r a W $ debts. o N t assets. o N * ...... Assets and Liabilities of Municipalities of Liabilities and Assets 240$1,0 $1,400 $110,000 $2,400 Gill. $6,500 ,0 125,000 3,000 $700 $700 ------700 400 “ “ ------_ - ocse.Gohn sod rafton. G osnold. G oshen. G loucester. G 3250$6,448 $322,500 $203,000 1,0-$3,664 $13,000- 9,0 3,754 190,000 50,000 19,000 13,000 ,0 300 5,500 ------_ $7,418 3,664 1,000 ------84 —Continued. ------* t 3,0J$2,500 $34,808J $34,808 5,3 $1,550 $58,835 3,0 $1,250 $34,000 11,500 10,035 3,300 ------ranby. G 250$2,400 $2,500 ~ ------300 ranville. G $2,400 $875 $250 ------_ - - - 300 2 43,000 325

ri on. n to g arrin B

$28,400 f L e $27,000 $16,000 CO reat G 1,400

2,500 2,000 1,400

- _ - _ - _ - _ -

_ o

o ... A CMISOE’ RPR. [Jan. REPORT. COMMISSIONER’S TAX L lA Iil te , s t b e D Other Public Grounds Public Sewerage, rs , s d n u F Trust S TOWNS, S N W O T F O ES M A N Fire Apparatus, Fire Other Real Estate, Real Other ulcLi rary, ib L Public School-houses, School-houses, te ses . . . Assets, Other Other Real Estate, Estate, Real Other Cemeteries,. . . . Trust Funds, Funds, Trust Other Public Buildings, Public Other ae , s k r o W Water Fire Apparatus, Fire Cemeteries,...... ulc rud n ak . Park, and Grounds Public te ulc Buildings, Public Other Sewerage, ae , s k r o W Water ulcLbay . Library, Public School-houses, School-houses, Total Assets, Assets, Total oa Indebtedness, Total ...... and ...... ak . Park, ...... Assets and Liabilities o f Municipalities f o Liabilities and Assets 1550$8,882 $115,500 $115,500 refed en ich. reenw G Greenfield. $8-1,350 #18,500 32,500 3,350 - _ _ _ _ _ - - _ _ _ _ ------_ - 8,382 $500 $700 $200 _ _ _ - - - ______- - - _ - 500 - _ $34,500 2,0 $14,000 $24,000 roton. G 880$34,020 $8,840 $8,840 8,000 1,500 1 ,000 - _ _ _ _ _ - - _ - - - _ - _ - _ _ _ - oead adley. H roveland. G 1,0 $10,000 $14,000 1,5 $36,800 $18,050 —Continued. 16,020 4,000 ,0 1,000 4,000 _ _ _ _ _ - - _ - - _ _ _ _ _ 0 2,000 500 150 $90,000 $21,800 80,000 000880 10,000 1,500 ______- 500 iax*Ha ilton. am H * x lifa a H ,8 $5,750 $ 1,680 150$4,000 $1,500 1,500 ______— - _ - - 800 - - _ No t $13,728 1,2 $1,17 $13,728 1,000 _ — _ _ _ _ — _ 750 ancock. H $1,17

______- - _ - - .

1877.] 1877.] OS—o 100. HOUSE—No. Liabilities. Assets. f School-houses, f School-houses, ...... , S N W O T F O S E M A N ulcLi rary, ib L Public rs , s d n u F Trust ie Apparatus, Fire Public Grounds and Park, Park, and Grounds Public werage, ew S ae Works, s k r o W Water Other Public Buildings, Public Other holhouses, ool-h ch S te , s t e s s A Other , s e i r e t e m e C ulcLi rary, ib L Public Other Real Estate, Estate, Real Other ae , s k r o W Water Other Real Estate, Estate, Real Other Cemeteries, Public Grounds and Park, and Grounds Public Other Public Buildings, Public Other Fire Apparatus, Fire te , s t b e D Other werage, ew S Trust Funds, Funds, Trust oa Assets Total Total Indebtedness, Total ...... ’...... Assets and Liabilities o f Municipalities f o Liabilities and Assets . r e v o n a H 1,0 $14,400 $13,800 $6,400 $4,000 $4,000 ,0 ,0 7,000 9,000 6,400 ,0 1,200 1,000 - _ ------_ _ _ - _ _ ------_ _ - - . n o s n a H $4,480 $4,480 420$7,600 $4,200 _ - - _ _ _ _ ------_ _ - - - * "War debt. ck.Harvard. d r a v r a H . k ic w d r a H 4,3 $15,426 $48,338 1,0 $21,700 $16,500 338$16,425 43,338 $5,000 1,200 _ - ~ _ _ - _ _ - _ - - - - _ - - - 800 —Continued. $7,700 000 0 ,0 8 6,000 - _ _ _ _ - _ ------ch. h ic w r a H $31,000 1,0 2,0 5715$3,200 $517,145 $17,000 $20,800 $14,000 $14,000 400 $4,237 14,000* _ _ _ _ _ - _ _ ------_ - - _ i d. ld fie t a H $17,000 427$542,800 $4,237 3,000 ______- - _ 800 _ - - _ 2900$ $239,000 l . y e l w a H . ill h r e v a H 3,8 $4,041 536,780 123,000 $ 55,000 33,625 45,000 6,020 6,020 7,000 000 0 ,0 8 ______500 - _ _ $4,041

1,000 2,200

— - _ _ _ _ - _ _ _ - _ _ _ _ 1 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 112 Assets and Liabilities of Municipalities— Continued. 1877.] OS—o 100. HOUSE—No. 113 Liabilities. A ssets. 'colhue, . I'School-houses, _Assets, Other _ Debts, Other . , S N W O T F O S E M A N Trust Funds, Trust Apparatus, Fire Library, Public eeae . Sewerage, Works, Water Estate, Real Other Cemeteries,. and Grounds Public Buildin Public Other School-houses, Other Public Buildings, Public Other . Library, Public Public Grounds and Park, and Grounds Public te el Estate, OtherReal Cemeteries,. Trust Funds, Trust Apparatus, Fire . Sewerage, Works, Water oa Assets, Total Total Indebtedness, Total $27, ncluded. d e d u l c in d n u f g n i k n i s 4 2 ,0 7 2 $ '

Park,

Assets and Liabilities of Municipalities of Liabilities and Assets nton.Il . n o t s d r a b b lu I . n o t in k p o H $167,150 $168,781 $29,500 $29,000 112,850 112,850 15,000 15,500 4.000 4,631 4,000 2,300 4.000 2,300 $16,120 $46,120 $22,800 $ 18,800 1,000 $123,000 $141,600 $48,000 $15,500 500 $18,691 75,000 I 55,000 48,000 15,800 3,800 2,500 1,000 $18,691 —Continued. $3,000 $3,000 ngton. . k r a P e d y H . n o t g in t n u H $5,000 $4,150 $119 350 500 $250,700 $267,056 $144,250 75,306* 20,000 22,500 5,000 . s t b e d o N t $19,131 $19,131 ch. h ic w s p I $12,500 800 $14,900 38,000 17,500 5.000 1.000 2,000 .f n o t s g n i K $ 12,000

1,200 1,200

500 1 TX OMSINRS EOT [Jan REPORT. COMMISSIONER’S TAX 114 L iabilities. Assets. . Other Real Estate, OtherReal . •{Estate, OtherReal ^ Assets,Other IFunds, Trust Swrg, . I Sewerage, | Cemeteries,. | I GroundsPark, Public and IBuildings,Public Other f ' School-houses, Trust Funds, Trust . Sewerage, Other Debts,Other School-houses, ieAprts . Apparatus, Fire Park, Groundsand Public Water Works, Water Cemeteries,. Buildings,PublicOther ulcLbay . Library, Public ieAprts . Apparatus, Fire . , S N W O T F O S E M A N Water Works, Water ulcLbay . Library, Public ♦ o N Total Indebtedness, Total oa Assets, Total . s t b e d o N f 859 temporary debt included. Cash i . e u d s t b e d d n a y r u s a e r t in h s a C § . d e d u l c n i t b e d y r a r o p m e t 9 5 ,8 3 3 2 $ J . e u l a v f o e t a m i t s e Assets and Liabilities of Municipalities of Liabilities and Assets • Lakeville.* $3,200 $1,200 1,000 — ~ — ~ - - - - - — - - - — 1,000 - - - Lancaster. $56,500 $3,000 $3,000 26,000 $6,500 10,000 10,000 3,000 — — — “ - ~ ------Lancsborougli $14,943 $16,263 $6,000 $0,300 2,000 6,143 4,000 1,763 1,200 ~ - - 800 - - - - ~ $1,960,559 $1,200,000 $1,977,593 Lawrence. | 1,200,000 $278,810 760,5591 140,416 164,843 —Continued. 94,439 84,185 12,234 2,666 - - t t t t t t t t t - $126,206 $126,206 $34,136 $17,200 10,600 Lee. 4,436§ 1,900 - - - — _ — - _ ------— - - Leicester. $50,116 $25,000 $1,116 $2,116 10,000 2,000 5,000 2,116 2,000 6,000 — - _ _ — - - - $24,800 Lenox. $1,000 $1,000 $8,000 4,000 2,000 1,000 9,500 - 147,000 - - _ - _ — _ 428 - _ 300 Leominster. $341,000 $289,428 $20,000 160,000 $ 18,000 $ 160,000 27,000 21,000 10,000

5,000 3,000 4,000 5,000 2,000 3,000 8,000 4,000 3,000

_ _ __

1877.] 1877.] OS—o 100. HOUSE—No. L i a b i l i t i e s . A s s e t s . •{Estate, Real Other - Other Real Estate, Real Other - Swrg, . Sewerage, j ^Assets, Other Funds, I Trust I Other Public Buildings, Public I Other f Cmtre, . , . I Cemeteries,. Park, and Grounds I Public ’ School-houses, , Debts, Other School-houses, , S N W O T F O S E M A N Public Grounds and Park, and Grounds Public Buildings, Public Other ieAprts . Apparatus, Fire Works, Water . Library, Public Cemeteries,. ulcLbay . Library, Public Trust Funds, Trust . Apparatus, Fire Waterworks, eeae . Sewerage, oa Assets, Total Total Indebtedness, Total . s t b e d o N ♦

Assets and Liabilities of Municipalities of Liabilities and Assets Lexi . n e d y e L . n o t g in x e L . t t e r e v e L 10,200 $ $ $4,000 $6,669 10,200 2,669 $105,700 ties. s e i it l i b a i l f o t n e m e t a t s o N t $21,900 $63,500 50,000 30,000 $ 19,000 8,000 7,300 6,000 3.500 6,500 8,000 6,500 2.500 $1,850 $1,850 $3,200 $ 2,000 800 400 $ 14,309 10,000 $ $48,409 —Continued. 30,000 33,000 $4,000 9,100 2.500 1,209 1.500 1,209 200 $16,160 $25,600 $16,000 $ 14,160 2,000 2,000 6,000 1,600 *Ludlow.f w o l d u L .* w o d a e m g n o L $10,931 $ 10,200 : 1 - J - 731 % . d n u f g n i k n i S > $2,288,500 $2,932,314 1,750,000 1,876,128 $538,500 $415,500 228,358 101,930 185,000 80,498t 44,900

$1,313 $1,313 1 TX OMSINRS EOT [Jan REPORT. COMMISSIONER’S TAX 11G Liabilities. Assets. ■JEstate, Real Other • Other Real Estate, Real Other • 'School-houses, ' ' School-houses, Other Debts, Other Funds, Trust ieAprts . Apparatus, Fire . Sewerage, Works,Water Cemeteries,. PublicBuildings, Other Public Grounds and Park, GroundsPublicand . Library, Public Other Assets,Other Funds, Trust ieAprts . Apparatus, Fire . Sewerage, Water Works, Water Cemeteries,. GroundsPark, and Public . , S ’ N W O T F O S E M A N Other PublicBuildings,Other ulcLbay . PublicLibrary, Total Indebtedness, Total oa Assets, Total . d n u f g n i k n i S • Assets and Liabilities and Assets . g r u b n e n u L $35,221 $35,221 $26,400 $5,500 5,400 6,000 6,700 0 0 0 , 1 1,800 ------$2,006,000 $2,110,533 $150,000 $458,500 632,500 921,500 302,000 925,726 138,905* 312,000 129,225 . n n y L 60,000 61,177 25,000 ------o f Municipalities f o cl . ld lc f n n y L $5,000 $5,000 $9,100 0 0 0 , 6 $ 0 0 0 , 2 0 0 0 , 1 ------0 0 1 $535,744 $670,143 $184,235 den. n e ld a M 330,336 —Continued. 2358,600 82,375 58,439 10,900 3,358 - - _ ------500 ' . r e t s e h c n a M $33,415 $77,631 $16,900 19,815 $7,000 0 0 0 , 0 2 14,500 11,231 4,000 1,600 0 0 0 , 1 3,500 2,400 - - - _ - - - - 500 i d. ld fie s n a M $24,004 $24,004f $12,768 $5,150 . d e d u l c n i t b e d r a W f 7,618 - - - _ _ _ - _ _ _ _ - - _ - _ ehead.Mari . n io r a M . d a e h le b r a M $239,200 $181,000 109,500 $30,000 2,0 $5,500 $25,000 109.500 61,700 0 0 0 , 0 2 0 0 0 , 0 1 15,000 0 0 0 , 0 1 0 0 0 , 0 1 5,000 5,000 3,000 3,000 0 0 0 , 2 1,500 _ _ _ _ $2,298 $6,500

0 0 0 , 1

- _ - — _ _ _ _ - - ______

1877.] 1877.] HOUSE—No. 100. 100. HOUSE—No. 117 Assets and Liabilities of Municipalities—Continued. [Jan. REPORT. COMMISSIONER’S TAX 118

NAMES OF TOWNS,...... Marlborough. Marshfield. Mashpee.* Mattapoisett. Maynard. Medfleld. Medford. Medway.

'School-houses,...... 110,000 $8,000 $850 $1,000 $9,000 $7,000 $115,000 $30,000 Public Library,...... 0,000 - - -- 1,000 0,000 350 Other Public Buildings, 50,000 800 -- - 25,000 50,000 3,100 Public Grounds and Park, . 5,000 - - - - - 10,000 - CO C em eteries,...... 5,000 -- - - - 40,000 1,000 W Other Real Estate, .... 0,000 2,500 - 3.500 2,500 4,000 15,000 8,000 to Water W orks, ...... 5,000 ----- 300,000 2,500 Sew erage, ...... - -- 1,000 ---- Fire Apparatus,...... 5,000 - - 1,200 - 1,000 10,000 5,000 Trust F u n d s, ...... 10,051 - - 12,952 ---- Other Assets, ..... 2,000 14,000 - 7,000 4,000

Total Assets, .... $132,054 $11,300 $850 $24,052 $25,500 $38,000 $553,000 $53,950

f S c h o o l-h o u s e s ,...... $30,000 _ - _ _ ___ Public Library,...... ------Other Public Buildings, 70,000 ------CO Public Grounds and Park, . ------►H H Cemeteries,...... ------3 Other Real Estate, .... ------sWaterworks, ..... ------$300,000 - Sewerage, ...... ------Fire Apparatus, ..... ------Trust Funds, ..... 10,000 - - $12,952 -- - - _ Other D e b t s , ...... 02,289 $75,627f - - $20,200 $15,193 211,500 $15,366

Total Indebtedness, $172,289 $75,027 - „ $12,952 $20,200 $15,193 $511,500 $15,366

* No debts. f $627 war debt included. Liabilities. Assets.

78,000 45,000 88,000 12,000 16,000

5,000 7,000 5,000 4,000 4,000 5,000 4,000 3,000 2,000

1877.] 1877.] HOUSE—No. 100. 100. HOUSE—No. 119 L i a b i l i t i e s . A s s e t s . f I Public Grounds and Park, and Grounds I Public Buildings, Public Other | . Library, I Public [ Other Assets, Other [ Funds, I Trust . Apparatus, . ! Fire Sewerage, [ Works, I Water . Cemeteries, | • Other Real Estate, Real Other • 'School-houses, School-houses, . , S N W O T F O S E M A N _ Debts, Other Other Real Estate, Real Other Other Public Buildings, Public Other . Library, Public ulcGonsadPr, . Park, and Grounds Public Cemeteries,. . . . Water Works, Water Trust Funds, Trust . Apparatus, Fire . Sewerage, oa Assets, Total Total Indebtedness, Total . s t b e d r o s t e s s a o N ^

Assets l . y r u b ill M $64,598 and Liabilities of Municipalities of Liabilities and f 11,000 $ 20,000 8,200 3,000 9,098 1,500 1,200 $22,500 $70,000 12,000 10,000 10,000 $1,500 $1,500 6,000 6,000 2,000 1,500 . s t b e d o N f $3,700 370 $15,388 $3,700 $700 $900 200 $10,700 $28,261 $16,888* —Continued. 8,561 7,000 2,000 ague. e u g ta n o M $35,000 $55,000 $ 3,0 $3,500 $35,000 10,000 20,000 15,000 4,000 2,000 3,000 1,000 erey. y e r te n o M $3,000 $4,700 $1,700 $1,700 1,700 1,800 . t b e d r a W J gomery. ngton.! n o t g in h s a W .* y r e m o tg n o M t n u o M

$ $

2,000 2,000 2 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 120 Li a h i Fire Apparatus, Apparatus, Fire ae , s k r o W Water Other Real Estate, Real Other ulcGonsadPr, . Park, and Grounds Public te , s t b e D Other rs ...... , s d n u F Trust Cemeteries,. Other Public Buildings,Public Other Sewerage, School-houses, ulcLbay . PublicLibrary, Trust Funds, Funds, Trust te , s t e s s A Other ae , s k r o W Water lire Apparatus, lire Sewerage, Other Real Estate, Estate, RealOther Cemeteries,...... ulcGonsadPr, . Park, Groundsand Public , S N W O T F O S E M A N Other Public Buildings,Public Other ulcLibrary, PublicL School-houses, oa netdes . Indebtedness, Total oa Assets, Total ...... Assets and Liabilities of Municipalities of Liabilities and Assets $32,150 $32,150 $68,701 . t e k c u t n a N . t n a h a N 30,198 $1,000 15,000 2,506 3,000 2,500 5,500 _ - _ -a _ - - - - _ _ _ _ _ - - _ _ _ _ - _ . s e i t i l i b a i l f o t n e m e t a t s o N * $30,510 $30,510 $38,000 $15,000 10,000 8,000 ,0 11,000 5,000 _ _ _ _ _ - - — - - — _ $238,500 $132,000 3590$117,100 $315,900 106,000 132,000 $55,000 i . m a h d e o N * k tic a N 19,400 15,000 40,000 8005,800 18,000 15,000 10,000 _ _ _ _ 500 _ 500 $74,750 $51,725 9,0 $400 $94,500 —Continued. 23,025 16,800 ______— ______Ashford* d r o f h s A w e N 220$,7,1 1,0 $11,458 $10,100 $1,778,413 $2,200 1,500 _ _ _ - - - _ _ _ - - - 5 780500 57,800 250 056,000 50 11800$,0 $9,658 $5,001 $1,198,000 * d r o f d e B w e N 1,000,000 $284,178 3,1 3,600 133,518 5,2 ,0 $5,000 1,000 151,725 55,192 40,000 ______. e e r t n i a r B w e N $5,000 _ _ _ - ______l . h g u o r o rlb a M w e N $3,000

5,458 5,458 1,200 1,000

- _ _ _

1877.] 1877.] HOUSE—No. 100. 100. HOUSE—No. 121 L i a b i l i t i e s . A s s e t s .. ' ' sAMES OF TOWNS,...... , S N W O T F O S E M A Is te , s t b e _ D Other ulcGonsadPr, . Park, and Grounds Public ouses, ool-h ch S Other Public Buildings, Public Other rary, ib L Public , s k r o w r e t a W Estate, Real Other rs , s d n u F Trust Apparatus, Fire . Sewerage, Cemeteries, te , s t e s s A Other ulcLi rary, ib L Public Public Grounds and Park, and Grounds Public Buildings, Public Other ouses, ool-h ch S ae , s k r o W Water Other Real Estate, Estate, Real Other Cemeteries, Fire Apparatus, Fire Sewerage, rs , s d n u F Trust Total Assets, Assets, Total Total Indebtedness, Total * 5 5 0 $ ...... •• included. 000 war debt ncluded. d e d u l c in t b e d r a w 0 0 ,0 4 1 $ t . d e d u l c n i t b e d r a w ...... Assets and Liabilities of Municipalities of Liabilities and Assets em. m le a S w e N $10,955* $10,955 $ 1,200 $300 700 200 . y r u b w e N $21,440 $21,440 $ $ 1,000 1,000 port. o p y r u b w e N $ $ $413,781 $555,004 102,100 167,331 102,000 350,504 67,700 34,100 32,500 70,000 32,500 7,050 3,000 $1,601,699 $ 1,252,000 $445,500 $246,600 . n o t w e N 116,500 521,015 328,984 850,000 —Continued. 70.000 34.000 15.000 11,800 54,900 51.000 59,900 25.000 15,500 4,000 4,000

ol . lk fo r o N $4,465 $4,765 $2,500 $2,500 300 Andover. r e v o d n A . o N $41,000 $83,200 28,500 $8,643 $8,643 5.500 4.500 000 0 ,0 2 1,200 500

ookfel . ld fie k o ro B $23,000 $56,000 $ $ th r o N 20,000 86,000 6 8 000 0 ,0 2 2,700 3,600 3,300 1,400 , 0 0 0 f h ng. g in d a e R th r o N $46,800 $23,150

24,000 $ $3,000 17,700

7,150 8,000 2,000 1,000 2,450 1,000 1,200 2,450 2 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 122 Assets and Liabilities of Municipalities—Continued. 1877.]

N A M E S O F T O W N S ,...... Northampton. Northborougli. Northbridgc.* Northfleld.* Norton.* Norwood. Oakham. O r a n g e .

' School-houses, ..... $85,000 $7,200 $24,000 $15,000 $4,000 $12,000 Public L ibrary,...... 00,000 2,000 - _ — 1,250 _ 1,500 Other Public Buildings, 25,000 25,000 4,000 $4,000 _ 8,500 25,000 Public Grounds and Park, . - - —_ __ 00 800 H Cemeteries,..... 20,000 1,000 200 ___ 400 4,000 f— coOther Real Estate, 11,000 __ _ CO 2,500 100 4,000 --___ Water W o r k s ,...... 205,196 100. HOUSE—No. Sew erage,...... - - — ____ _ Fire Apparatus, ..... 5,000 1,000 -__ 4,000 _ 9,500 Trust Funds, 45,906 — _ _ _ 6,000 __ Other A s s e t s , ...... 300,000 ------

Total Assets, .... $757,102 $38,700 $28,200 $1,000 $500 $26,350 $13,200 $56,000 School-houses, .... _ Public Library, .... )■ $108,500 ______Other Public Buildings, J _ _ __ $20,000 s Public Grounds and Park, . _ _ £ Cemeteries,. . . . ______1,000 Other Real Estate, .... - ______1,500 S3 Water Works, 200,000 ______Sewerage, ..... - — —_ _ ___ Eire Apparatus, .... --_ ___ _ 5,000 Trust Funds, 45,906 - — __ $6,000 _ Other D e b t s , ...... 309,373 -- -- $23,000 9,990 Total Indebtedness, $663,779 $15,271 -- - $6,000 $23,000 $37,490 123

♦ N o debts. L i a b i l i t i e s . Assets. , S N W O T F O S E M A N rs , s d n u F Trust Public Library, Public holhouses, ool-h ch S ouses, ool-h ch S ulcLi rary, ib L Public ulcGonsadPr, . Park, and Grounds Public Other Public Buildings, Public Other te , s t e s s A Other Fire Apparatus, Fire Other Public Buildings, Public Other Other Real Estate, Estate, Real Other Other Real Estate, Estate, Real Other Trust Funds, Funds, Trust Fire Apparatus, Apparatus, Fire ulcGonsadPr, . Park, and Grounds Public ae Works, s k r o W Water Sewei’age, Sewei’age, Cemeteries, , s e i r e t e m e C te , s . t b e D Other . . Sewerage, Works, Water Total Assets, Assets, Total Total Indebtedness, Total No statement . s t e s s a f o t n e m e t a t s o N * ...... Assets and Liabilities of Municipalities of Liabilities and Assets eans. s n a le r O 116,900 $8,000 $8,000 $6,000 10,000 _ _ _ — _ _ - — _ - - _ _ — _ - - _ 500 - 400 - tis.* O $2,122 1,600 $195 _ _ — _ _ _ — _ _ _ _ - 327 - - - _ - _ - - _ $30,537 ord. d r fo x O 1,0 $26,000 $16,000 $10,000 25,000 5,000 ,0 ,0 2,000 3,000 3,000 1,500 1,500 _ - _ _ _ _ — _ _ _ _ _ $13,343 $13,343 mer. r e lm a P $21,000 —Continued. ,0 1,000 2,000 ______- - _ _ — _ _ P a x to n . . f n to x a P 520$537,100 $5,200 $2,000 - __ _ _ - _ _ _ _ _ - _ _ 200 $342,000 $115,000 $144,500 . y d o b a e P 158,000 100,000 160,000 32,000 37,000 3002,314 23,000 70,500 16,700 11,400 11,000 ______t . s t b e d o N ham. m a lh e P $9,03S 354$14,925 $3,514 120$8,500 $1,200 - ______.! e k o r b m e P 5,425 1,000 - - ______- _ _ _ _ _

I -- § REPORT. COMMISSIONER’S TAX 124 1 L iabilities. Assets. . Assets,Other Cemeteries,. | I Public Grounds and Park Park Iand Grounds Public Other Debts, Funds, Trust Buildings, OtherPublic | . Library, I Public f Fire Apparatus, Fire eeae . Sewerage, Other Real Estate, Real Other Water Works, Water Cemeteries,. . Park, Groundsand Public Other Public Buildings,Other Public . Library, Public School-houses, Trust Funds, Trust ieAprts . Apparatus, Fire . Sewerage, School-houses, Water Works, Water Estate, Real Other ,. S N W O T F O S E M A N Total Indebtedness, Total oa Assets, Total k No assets...... Assets and Liabilities of Municipalities of Liabilities and Assets $55,000 ll. c r c p p e P $40,800 26,000 28,000 $1,000 26,000 0 0 0 , 8 $ 0 0 0 , 1 5,000 - " - — — 800 $1,171 t N o debts. o N t * u r e P 1,075 flOOt ~ - - — ------$14,000 $14,000 . m a h s r e t e P $29,500 0 0 0 , 2 1 $ 0 0 0 , 0 1 0 0 0 , 1 5,000 0 0 0 , 1 - - _ - 500 li on. n to s ilJip h P $12,500 $4,861 —Continued. 4,000 4,000 $861 $183,550 $144,056 tt i d. ld fie ts it P $53,800 26,056 25,200 25,000 10,000 4,000 ~ - - - - 1 Repairs on school-houses. Plai el .f ld le f in a l P | $2,400 $1,800 " “ _ ------— 600 $158,541 $178,851 ymouth. h t u o m ly P $90,000 108,000 66,015 $31,000 11,000 11,500 2,526 2,526 4,000 1,500 6,325 3,000 - . n o t p m y l P $6,750 $4,100 $950 $950

1,000 1,500 -

; - _ _ — _ _ 150 Or 100. HOUSE—No. 1877-] L2 Liabilities. Assets. f f te , s t e s s ^A Other OhrDebts, s t b e D [Other Sc o- ouses, ool-h ch S ...... , S N W O T F O S E M A N School-houses, S Public Library, Library, Public Public Grounds and Park, Park, and Grounds Public Other Public Buildings, Public Other rs , s d n u F Trust Fire Apparatus, Fire , s e i r e t e m e C weage, g era ew S ae , s k r o W Water Other Real Estate, Estate, Real Other Public Grounds and Park, Park, and Grounds Public te Pbi Iluildings, Public Other ulc ibrary, L Public Cemeteries, Other Real Estate, Estate, Real Other Fire Apparatus, Apparatus, Fire weage, g era ew S rs , s d n u F Trust ae , s k r o W Water Total Assets, Assets, Total Total Indebtedness, Total * No debts. | Incurred | for schooKhouses andnew roads. *No debts...... Assets Assets . t t o c s e r P and Liabilities of Municipalities of Liabilities and $1,000 $1,500 $1,000 $1,936 - - — ------_ 500 ------936 nceton.Provi . n w o t e c in v o r P . n o t e c in r P 1,0 1457$3,0 1185$8,300 $131,875 $235,000 $144,527 $14,100 $6,000 $7,200f 720$2,8 $140,299 $127,582 $7,200 ,0 11,500 2,000 3,000 ,0 6577,000 86,527 2,000 ,0 ,0 20,000 1,500 1,000 ------_ - - - - 100 17525,9 23,720 58,299 $127,582 1,0 $76,000 $17,000 4505,000 24,500 ,0 ,0 45,000 5,000 3,500 ------ncy. y c in u Q S,0 $19,100 $S2,000 —Continued. 30,000 82,000 10,000 ------ph.Raynham. ng.Rehoboth* h t o b o h e R . g in d a e R .* m a h n y a R . h lp o d n a R 3,5 700$34,000 $7,000 $32,950 $12,820 32,700 19,100 2,125 ------_ ------500 0 5,100 800 $65,087 $12,000 $79,754 50,352 10,000 7442,800 17,454 2,500 3,000 2,635 3,500 4,100 - - - - 100 100 $13,100 $5,500

4,000

------800 A CMISOE’ RPR. [Jan. REPORT. COMMISSIONER’S TAX Assets and Li,abilities of Municipalities—Continued. 1877.]

NAMES Of TOWNS,. I l o w l e y . Itoyntston.

'School-houses, $17,600 $20,000 $3,000 $5,400 $ 10,000 Public Library, . 300 Other Public Buildings, 7,900 $800 37,000 1,400 Public Grounds and Park, 3,000 7,800 Cemeteries,. 500 216 Other Real Estate, 7,500 400 Water Works, Sewerage, . 100. HOUSE—No. Fire Apparatus, 4,500 50 700 Trust Funds, 2,100 200 6,500 _ Other Assets, 700 $3,678 $3,377 1,300 6,525

Total Assets, $26,200 $800 $3,678 $3,377 $72,900 $4,900 $15,591 $25,000

School-houses, $1,000 $1,000 Public Library, . Other Public Buildings, 500 Public Grounds and Park, Cemeteries,. Other Real Estate, Water Works, Sewerage, . Fire Apparatus, Trust Funds, $2,100 200 $6,500 Other Debts, $38,500 $7,336f $1,431 50,0001 5,000 12,396 7,000

Total Indebtedness, $38,500 $7,336 $4,434 $52,100 $6,200 $16,896 $13,500 127

* No debts. T W ar debt. t M ostly for town hall. Liabilities. Assets. ( Sho-oss . 'School-houses, _ Debts, Other School-houses, ulcLbay . Library, Public . , S N W O T F O S E M A N Public Grounds and Park,and Grounds Public Buildings, Public Other Water Works, Water Estate, Real Other Cemeteries,. Assets, Other Funds, Trust Apparatus, Fire Trust Funds, Trust Apparatus, Fire . Sewerage, . Sewerage, Estate, Real Other . Library, Public Water Works, Water Cemeteries,. Park, and Grounds Public Buildings, Public Other oa Assets, Total Total Indebtedness, Total

. s t e s s a o N t Assets and Liabilities o f Municipalities f o Liabilities and Assets $9,292:1 $6,925 $>3,200 1,725 1,000 1,000 $26,656 $26,656 $11,300 $5,000 4,500 400 300 500 600 000 war debt ncluded. d e d u l c in t b e d r a w 0 0 ,0 6 $ t $1,532,425 $ $2,290,675 1 1,358,619 $320,000 , 509,000 000,000 148,331 100,000 221,000 23,425 23,425 50,000 51,100 10,000 8,200 i . y r u b lis a S $29,435 $12,413 $11,914 $35,614 17,022§ —Continued. 2,300 1,000 3,000 Sandisfield. $33,294 $33,294 $2,600 $1,400 1,200 $9, i . d e d u l c in t b e d r a w 2 2 ,0 9 $ § 2,0 $101,695 $24,300 $15,000 3,500 5,000 800 $105,913 $105,913 Saugus. $15,000 21,695 15.000 j 44.000 ,0 I 6,000 j

.t y o v a S

$723 2 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER'S TAX 128 L ia bilities. Assets.

8 1 8 , 2 8 $ 8 1 8 , 2 8 $ 0 0 5 , 2 9 $ tuate. e t a u it c S 0 0 0 , 1 1 $ 0 0 0 , 5 7 0 0 0 , 2 0 0 0 , 1 0 0 5 , 2 0 0 0 , 1 . k n o k e e S 5 7 9 , 4 1 $ 0 0 6 , 4 $ 0 0 6 , 4 $ 5 7 7 , 6 $ *War debt included. 0 0 2 , 8 5 7 7 , 6 1 $ 0 0 3 , 3 2 $ . n o r a h S 0 4 5 , 0 1 $ 0 6 3 , 5 $ * 5 1 4 , 1 1 0 6 8 , 5 0 0 0 , 3 0 0 4 , 4 1 fel . ld ffie e h S 0 5 7 , 3 1 $ 0 0 0 , 0 1 $ 3 5 7 , 8 $ —Continued.

O.S 0 5 7 , 3 f g 11111 ! 11! burne. e n r u lb e h S 0 0 5 , 7 1 $ 0 0 5 , 7 1 $ 0 0 2 , 7 $ 0 0 2 , 7 $ I . n r o b r c h S 0 0 2 , 9 4 $ 0 0 0 , 7 1 $ 0 0 0 , 7 2 3,200 0 0 2 , 3 • 0 0 4 $ 0 0 4 $ 0 0 2 , 1 0 0 8 6 2 8 , 0 1 $ 6 2 0 , 3 2 $ . y e i r i h S 6 2 8 , 3 $ 0 0 5 , 7 $ 0 0 0 , 7 0 0 8 , 6 6 2 8 , 3 0 0 0 , 2 0 0 5 , 2 0 0 4 . y r u b s w e r h S 0 5 8 , 3 4 $ 0 0 2 , 0 1 $ 1 4 4 , 3 $ 0 5 9 , 0 2

0 5 7 , 3 0 5 0 , 5 0 0 0 , 2 0 0 0 , 1

V - 0 0 9

1877.] 1877.] § 100. HOUSE—No. Assets and Liabilities of Municipalities—Continued. [Jan. REPORT. COMMISSIONER’S TAX 130

N A M ES OF T O W N S ,...... Shutesbury. S om erset. Somerville. So. Abington.* South Iladley. So. Scituate. Southampton.* Southborough.

__ School-houses,...... $ 2 , 0 0 0 $ 1 0 , 0 0 0 $ 4 0 2 , 5 0 0 $ 1 8 , 0 0 0 $ 3 2 , 6 5 0 $ 1 0 , 0 0 0 $ 1 2 , 1 0 0 Public Library,...... - 1 0 0 7 , 0 0 0 - - -- 2 , 1 0 0 Other Public Buildings, 4 , 4 . 0 0 2 , 5 0 0 1 3 9 , 5 0 0 -- 5,000 $2,000 3 0 , 8 0 0 Public Grounds and Park, . - - 3 7 9 , 0 0 0 -- - t / j Cemeteries,...... 4 0 0 - -- - - 7 0 0 2 0 0 - 8 , 9 8 2 1 5 3 , 5 0 0 - 1 , 2 0 0 8 0 0 2 0 0 fr { Other Real Estate, .... tc Water VVo r k s , ...... - 3 2 1 , 0 4 7 “ - — Sewerage, ...... - -- - “ — Fire Apparatus,...... - 3 6 , 3 0 0 6 0 0 ~ - ~ - Trust F u n d s, ...... — — — — “— — Other A s s e t s , ...... - 3 0 , 0 0 6 - 6 5 , 8 8 8 -“ ~

Total Assets, .... $ 6 , 8 0 0 $21,582 $1,468,853 $18,600 $99,738 $ 1 5 , 8 0 0 $ 2 , 7 0 0 $ 4 5 , 4 0 0

School-houses,...... _ _ $ 1 7 0 , 0 0 0 - - -- $ 3 , 0 0 0 Public Library,...... - -- - - — Other Public Buildings, -- 6 6 , 0 0 0 - - - 2 9 , 0 6 0 to Public Grounds and Park, . - 2 0 0 , 0 0 0 - - “ Cemeteries,...... ---- — ~ Other Real Estate, .... -- 4 8 , 5 0 0 --- sWater W o r k s ,...... -- 3 1 5 , 0 0 0 - $ 6 0 , 0 0 0 - -“ ■<5 HI S ew era g e,...... -- 1 9 2 , 0 0 0 - -- t-3 Fire Apparatus,...... - - 1 0 , 0 0 0 - Trust Funds, ..... -—-- -- “ . Other D e b t s , ...... $2,600f $38,200 5 7 0 , 3 5 4 “ 2 2 , 6 5 0 $ 5 , 0 0 0 —

Total Indebtedness, $2,500 $38,200 $ 1 , 5 7 1 , 8 5 4 - $82,650 . $5,000 - $ 3 2 , 0 6 0

♦No debts. f War debt. Lia b ilities. Assets. S TOWNS,...... S N W O T F O ES M A N ie Apparatus, Fire Sewerage Public Grounds and Park, Park, and Grounds Public Buildings, Public Other rs , s d n u F Trust Trust Trust ae , s k r o W Water te , s t e s s A Other te , s t b e D Other Sewerage, Buildings, Public Other Fire Apparatus, Apparatus, Fire Estate, Real Other Estate, Real Other Cemeteries, ae , s k r o W Water . Park, and Grounds Public Cemeteries, School-houses, ulcLi rary, ib L Public ulcLi rary, ib L Public School-houses, oa Indebtedness, Total Total Assets, Assets, Total , s d n u F ...... Assets and Liabilities of Municipalities of Liabilities and Assets Southbridgc. South vrick. South Southbridgc. 0 0 0 , 2 3 $ 9 8 3 , 4 2 $ 0 0 0 , 6 2 $ 0 0 0 , 6 2 $ 0 0 4 , 0 2 $ 0 0 7 , 2 8 $ 0 0 7 , 3 1 0 0 0 , 5 3 5 7 , 2 3 2 0 5 2 , 0 4 0 0 0 , 4 $ 0 0 0 , 3 1 0 0 0 , 8 1 0 0 0 , 3 0 0 0 , 2 0 0 0 , 1 ------_ - - 0 0 0 , 3 $ 0 0 0 , 6 1 $ 0 0 0 , 6 1 9 8 3 , 8 ------0 0 3 - - 0 0 1 Wardebt.* 0 0 3 , 5 6 $ 0 0 0 , 3 1 1 $ 0 5 5 , 3 3 $ 0 0 7 , 0 3 $ 2 4 9 , 9 4 4 , 2 $ 0 0 4 , 2 0 1 $ pne.Srnfed trig tcbig.Soea Stoughton. . Stoneham Stockbridgc. Sterling. Springfield. Spencer. 0 0 0 , 1 4 $ 0 0 0 , 5 1 1 $ 7 1 0 , 0 6 $ 0 5 1 , 8 $ 0 0 5 , 4 4 0 , 2 $ 0 0 0 , 3 6 $ 0 0 0 , 5 1 1 $ 7 6 7 , 7 5 * 0 5 6 , 5 0 0 0 , 2 8 5 0 0 0 , 0 6 0 0 0 , 6 9 0 0 5 , 4 0 0 2 3 2 5 , 4 5 0 5 1 , 6 0 0 6 , 3 0 0 0 , 4 4 3 0 0 3 , 9 0 0 2 , 1 ------_ 3 8 6 , 2 7 1 , 1 0 0 0 , 0 0 2 , 1 $128,000 0 0 0 , 4 1 $ 3 8 9 , 9 4 5 $ 0 0 5 , 0 1 1 —Continued. 0 0 0 , 4 1 10,000 ------0 5 2 , 2 $ 0 0 5 , 2 $ 0 0 4 , 3 0 5 2 , 2 0 0 5 , 2 0 0 0 , 1 0 0 0 , 1 ------_ 0 0 2 , 4 5 $ 0 0 0 , 0 6 $ 0 0 0 , 0 2 $ 0 0 8 , 2 0 0 0 , 3 0 0 0 , 0 1 0 0 5 , 2 0 0 0 , 6 ------_ - - - 0 0 0 , 7 1 0 0 0 , 6 1 0 0 5 , 1 0 0 0 , 3 0 0 0 , 7 ------5 3 3 , 0 3 $ 5 3 3 , 0 3 $

0 0 6 , 5 0 0 0 , 1

------

1877.] 1877.] 03 100. HOUSE—No. Assets and Liabilities o f Municipalities—Continued. [Jan REPORT. COMMISSIONER’S TAX 132

NAMES OF TOWNS,...... Stow. Sturbridge. Sudbury. Sunderland. Sutton. Swampscott. Swanzey. Taunton.

School-houses, . $6 ,0 0 0 $20,000 $12,500 $3,000* $22,500 _ $188,000 Public Library, ..... - 500 - 1,200 $2,000 1,000 - 17,000 Other Public Buildings, 2 ,0 0 0 5,550 4,000 - - 12,000 - 67,500 Public Grounds and Park, . - 1,000 ------CÔ C e m e t e r i e s ,...... 1,000 2,000 200 1,500 1,500 3,500 - 6,500 « Other Real Estate, .... - 2,100 5.500 - 5,500 400 $2,500 21,500

Total Assets, .... $18,711 $32,350 $27,300 $10,950 $12,000 $40,600 $2,500 $435,700

School-houses,...... _ $8 ,0 0 0 ___ __ $116,562 Public L ib rary,...... ------Other Public Buildings, ------34,983

Total Indebtedness, $7,490 $10,000 $35,643 $9,000 $5,000 $47,000 - $273,450

* Includes value of town ball. and Liabilities of Municipalities—Continued. 1877.]

NAMES OF TOWNS,...... T e m p le t o n . Tewksbury.* Tisbury. T o lla n d . T o p s fle ld . Townsend. Truro. Tyngsborough. _ School-houses, ..... 113,000 $10,500 $ 2 , 8 5 0 $ 1 , 2 0 0 $13,550 $3,900 $ 6 , 0 0 0 Public Library, ..... 5 , 5 0 0 - -- 5 0 0 4 5 0 “ - Other Public Buildings, 6 , 0 0 0 3 , 0 0 0 - - 1 2 , 0 0 0 7 , 5 0 0 1 , 5 0 0 - Public Grounds and Park, . - --- 2 , 0 0 0 - - - oe Cemeteries,...... 1 , 0 0 0 -- - 5 0 0 2 0 0 - - W Other Real Estate, .... 7 , 0 0 0 7 , 0 0 0 - $ 3 0 0 3 , 5 0 0 3 , 5 0 0 1 0 0 7 , 3 0 0 CO Water W orks,...... ------100. HOUSE—No. Sewerage, ...... ------Fire Apparatus,...... 4 , 0 0 0 - --- 6 , 6 3 7 - - Trust F u n d s , ...... -- - 5 , 0 0 0 --- Other Assets, ..... 1 , 0 0 0 8 0 0 - - 1 , 1 0 0 2 , 0 2 6 2 0 0 - Total Assets, .... 137,500 $21,300 $2,850 $300 $28,800 $33,863 $5,700 $13,300

" School-houses,...... $5,500 _ _ -- - $2,000 - Public L ib rary,...... _ ------Other Public Buildings, ---- $15,000 - 318 - . ------M Public Grounds and Park, P Cemeteries,. .... ------g ^ Other Real Estate, .... - - -- 3,000 -- - 5 Water W orks, ...... - - - - - A Sewerage, ...... -- “ -- - Fire Apparatus, . . . , . ------Trust Funds, ..... - --- 5,000 --- Other D e b t s , ...... 50,572 $39,137 - 9,000 - 4,000 $14,700

Total Indebtedness, $56,072 - $39,137 $15,000 $32,000 $36,351 $6,318 $14,700

OO * No debts. oo Liabilities . Assets. Sc - ses, u o l-h o o ch [S ’ School-houses, ’ School-houses, te , s t e s s _A Other N A M EO S bTO ' W N S , ulcLi ar , ry ra ib L Public ulcGonsadPr, . Park, and Grounds Public Other Public Buildings, Public Other Other Real Estate, Estate, Real Other rs ud, . . Funds, Trust Fire Apparatus, Apparatus, e, Fire g a er ew S ae , s k r o W Water Cemeteries,...... ulcLi rary, ib L Public Other Public Buildings, Public Other Cemeteries,...... ulcGonsadPr, . Park, and Grounds Public ae ok, . . . Works, Water Fire Apparatus, Apparatus, Fire Other Real Estate, Estate, Real Other weage, g era ew S Trust Funds, Funds, Trust te ...... , s t b e D Other Total Assets, Assets, Total Total Indebtedness, Total ...... Assets Assets y ig a . Upton.Tyringham.* and Liabilities of Municipalities of Liabilities and $1,500 150$16,100 11,500 ------_ _ _ - - - - _ _ _ ------_ _ - - - _ - _ - _ _ $10,580 $5,600 4,600 000 0 ,0 2 1,200 1,200 - - - _ _ - _ _ _ _ - _ 800 700 N debts. No * Uxbridge.* $34,000 $41,000 ,0 10,500 3,500 1,000 1,000 1,500 - 1084$3,401 $100,854 - - - - _ - - - $280,300 a eil .Wales. Wakefield. $59,000 $92,000 119,000 —Continued. 20,754 20,000 40,000 1,100 4,200 7,000 5,000 1,100 1,500 _ _ _ - _ _ _ _ _ - - $3,003 743$21,500 $7,403 240$18,000 $2,400 3,003 1,000 1,000 _ _ _ 398 _ _ _ _ ------Walpole.* 3,000 - _ _ - - ______- - - - _ _ _ 500 $467,350 $297,000 $712,900 $150,000 Waltham. 170,350 297,000 150,000 3504,500 33,500 000 0 ,0 0 2 29,200 12,200 5002,500 15,000 000 0 ,0 6 ______- $65,000 $65,000 $37,500 $26,000 Ware.

3,000 1,500

_ _ _ _ - - _ _ 3 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 134 Assets and Liabilities of Municipalities—Continued. 1877.]

NAMES OF TOWNS,...... Warcham.* Warren. Warwick. Washington. Watertown. Wayland. Webster. Wellfleet.

f School-houses, ..... |5,500 $2 1,000 $600 $126,950 $25,000 $40,000 $10,000 Public L ibrary,...... - _ $1,000 - 12,000 3,000 -- Other Public Buildings, 3,500 G,000 - 150 52,420 2,500 20,983 1,000 Public Grounds and Park, . - 1,000 800 - - -- - 00H Cem eteries,...... 1,000 1,300 1,000 100 - 1,400 1,000 - W Other Real Estate, .... 150 8,500 3,100 - 39,700 3,000 -- cc Water Works, ..... - 1,500 ---- 12,000 - 100. HOUSE—No. Sewerage, ...... ------Fire Apparatus,...... - 3,500 -- 1 1,000 100 10,000 - Trust F u n d s , ...... - - 1,500 - - 2,699 -- 1 Other Assets, ..... - - - 9,747 “ 6,514 31,875 Total Assets, .... 110,150 $12,800 $7,400 $850 $251,817 $37,699 $90,497 $42,875

f School-houses,...... — $21,321 __ $42,000 - $20,000 - Public Library, ..... ------Other Public Buildings, - - -- 7,000 - 10,000 - Public Grounds and Park, . ------P Cemeteries, .... _ ------Other Real Estate, .... ------5,000 - Water Works, ..... ------Sewerage, ...... _------1— Fire Apparatus, ..... - - -- 3,000 -- - Trust F u n d s , ...... -- -- - $2,699 -- Other D e b t s , ...... - - - $1,000 39,893 72,098 10,865 $36,000

Total Indebtedness, - $21,321 $15,007 $1,000 $91,893 $74,797 $45,865 $36,000

05 * No debts. Liabilities. Assets. •{IdealEstate, Other j te el Estate, •j Real Other ' kAssets, Other colhue, . ' School-houses, Sho-oss . School-houses, OF ,. S N W O T F O S E M A N , Debts, Other ulcLbay . Library, Public Public Grounds and Park, and Grounds Public ieAprts . Apparatus, Fire Works, Water Buildings, Public Other Trust Funds, Trust . Sewerage, Cemeteries,. ulcLbay . Library, Public Public Grounds and Park, and Grounds Public Buildings, Public Other Water Works, Water Cemeteries,. ieAprts . Apparatus, Fire Trust Funds, Trust . Sewerage, oa Assets, Total Total Indebtedness, Total * Nodebts.

Assets and Liabilities of Municipalities of Liabilities and Assets endell. W $2,800 784412$59,782J 4,182 $7,824 1,800

=€£ $500 _ _ 500 _ _ ------tooo ►£- f No assets and no debts. J War debt War J included. Noassets f and no debts. na . enham W $1,500 $4,000 $7,000 812$59,782 $8,182 3,000 1,500 - _ 500 500 - oylston. B $25,000 $25,600 est W _ - - _ _ 600 - - - - I igwater.* ridgew B $11,900 $15,400 —Continued. est W 3,500 - - _ - I I - - - _ : rookfield. B $18,000 $48,400 $19,511 est W 14,600 $5,000 14,511 5,000 3,500 ,0 1,550 3,000 1,800 1,000 1,500 __ - wbury. ew N $15,800 $27,000 $28,250 est W 22,100 $4,900 3,000 3,000 4,900 _ _ - - - - _ - Springfield. $107,553 $134,000 $73,500 $54,000 est W 24,000 34,700 19,553 34,000 1,000 - - _ - - 800 - tockbridge.f S est W

------_ - - — - - - A CMISOE’ RPR. [Jan. REPORT. COMMISSIONER’S TAX 5 0 5 0 L ia b ilities. Assets. • Other RealEstate, Other • ' Water Works, Water ' •jEstate,Real Other ’ School-houses, ' Water Works, Water ' I Public Grounds and Park,IGrounds Publicand . OtherAssets, f IBuildings, OtherPublic Other Debts,Other Funds, Trust Fire Apparatus Fire . Sewerage, Cemeteries,. Park,Groundsand Public Other Public Buildings,Public Other . Library, Public Trust Funds, Trust School-houses, ieAprts . Apparatus, Fire eeae . Sewerage, Cemeteries,. Public Libr Public ary, S T S, N W TO F O ES M A N Total Indebtedness, Total oa Assets, Total : War debt included. Assets and Liabilities of Municipalities of Liabilities and Assets estborough. W $50,505 $50,505 $ 135,100 86,201 20,000 10,863 9,448 7,250 2,600 940 $387,000 $250,000 $465,000 $140,000 estfield. W 137,000 250,000 15,000 10,000 35.000 10.000 5,000 $21,900 $21,900 $32,200 $18,000 5.000 7.000 2,000 200 shmpton estham W $1,600 $ —Continued. $3,100 1,100 6,000 1,100 1,300 $500 500 sminster. estm W $27,813 $27,813* $23,600 $ 3,400 3,000 3,000 4,700 8,000 500 300 700 $21,558 $36,160 14,450 $2,500 $9,600 4,608 3,452 4,608 6.000 3.000 6,000 3,500 t War debt. War t $19,000 $19,000’ estport. W $23,200 $16,000 5,500 1,000 400 300 $152,055 y outh. eym W $113,000 $43,892 $27,892

16,000+ 19,500

5,055 9,000 5,500

1877.] 1877.] ^3 100. HOUSE—No. Liabilities. Assets. < ^te , s t e s s I^OtherA te , s t b e D [ Other ’ School-houses, ’ School-houses, NAMES OF TOWNS, ulcLi rary, ib L Public Fire Apparatus, Apparatus, Fire holho ses, ou ool-h ch S ulc rud n ak . Park, and Grounds Public Other Public Buildings, Public Other Trust Funds, Funds, Trust weage, g era ew S Cemeteries,...... Other Real Estate, Estate, Real Other ae , s k r o W Water Other Public Buildings, Public Other Public Library, Public ulcGonsadPr, . Park, and Grounds Public Other Real Estate, Estate, Real Other Cemeteries,...... erworks, s k r o w r te a W Fire Apparatus, Apparatus, Fire Trust Funds, Funds, Trust weage, g era ew S oa ses . . . . Assets, Total Total Indebtedness, Total * Includes repairs ontown-house...... Assets and Liabilities of Municipalities of Liabilities and Assets h t l.Wilbraham.Whately. $5,000* 720$700$360$22,550 $43,680 $17,060 $7,200 $3,000 $5,000 4,000 ------200 - - 1,0 $ $16,500 $150 $150 - - - _ - _ - - - _ _ ------6 9,350 560 - W i l l i a m s b u r g . $46,130 $16,630 29,500 16,630 11,000 4,500 1,000 ------500 700 —Continued. W i l l i a m s t o w n . $37,200 3,0 $4,956f $37,200 $ 20,000 1,500 1,050 _ - _ _ ------W i l m i n g t o n . $10,300 $4,956 $5,400 3,000 1,500 _ — - — _ _ - - - - _ _ - _ - - _ - 400 W i n c b e n d o n . War debt. t 25,000 • $89,350 $84,250 $37,000 80,000 $8,850 7,000 5,000 7,000 1,750 1,000 _ 500 - 500 — $234,350 W i n c h e s t e r . $269,500 $ 160,000 $49,600 160,000 40,350 000 0 ,0 0 2 10,000 12,000 14,400 16,000 4,000 4,000 5,000 000 0 ,0 6 2,500

_ _ _ _ _ A CMISOE’ RPR. [Jan REPORT. COMMISSIONER’S TAX OO co Lia bilities. Assets. ■Estate, Real Other ^Debts, Other | Trust Funds, Trust | Swrg, . . . . Apparatus, I Fire . I Sewerage, ■{ I Water Works, I Water f [Assets, Other I Trust IFunds, Trust Fr paau, . Apparatus, I Fire I Sewerage, Other Real Estate, Real Other r School-houses, School-houses, Cemeteries,. Park, Groundsand Public PublicBuildings, Other ulcLbay . Library, Public Water Works, Water Cemeteries,. Public Grounds and Park, Groundsand Public Buildings,OtherPublic ulcLbay , Library, Public S, N W TO OK ES M A N Total Indebtedness, Total oa Assets, Total . s e i t i l i b a i l f o t n e m e t a t s o N * Assets and Liabilities of Municipalities of Liabilities and Assets indsor. W $1,900 ¡$3,100 11,500 , f 0 0 l,3 $600 1,000 - - _ - - ~ - - 600 - - - - - inthrop. W $75,000 $18,500 860 . $8,600 8,700 1,000 _ - - _ ------200 t War debt. War t $658,176 $815,055 $174,000 oburn. W 0,0 ' 400,000 193,675 $10,000 417,000 24,501 90,7541 24,501 25,000 37,800 20,000 14,000 5,000 7,000 “ — - —Concluded. $3,243,198 $3,932,622 2,165,000 1,213,025 $425,300 $821,000 orcester. W 303,498 349,400 724,809 303,498 463,000 252,486 89,000 20,000 45,804 — - - - - orthington.* W $6,903 $2,000 4,403 - _ - - - - _ - - 500 - $18,304 | sinking fund. e ha . am th ren W $10,000 ' $22,182 $29,943 $19,300 6,182 2,000 3,000 5,000 2,000 1,000 3,000 _ _ - _ 643 - _ _ _ r outh. arm Y $20,000 $15,000 $28,650 $10,050 15,000 5,000 2,600 1,000

- - - _ - - _ _

1877.] 1877.] Ob 100. No. — E S U O H CD 140 TAX COMMISSIONER’S REPORT. [Jan.

The following statement is given of Assets and Liabilities of School Districts and Fire Districts within the towns named. These amounts are not included in the statement of Assets and Liabilities above given.

New NAMES OF TOWNS, .... . Brookfield. Southampton. ♦ Marlborough.

A s s e t s ,— School Districts, .... 815,000 $6,000 $7,000 Fire Districts, . . . -- -

L i a b i l i t i e s ,— School Districts, .... $3,100 - - Fire Districts, .... - -- 1877.] HOUSE—No. 100 141

T a ble G. Statement of the Valuation of each City and Town, and the Total Val­ uation of the State, as derived from the Table of Aggregates returned to the Secretary of the Commonwealth, with the amount of debt of each City and Town returned to the Tax Commissioner, both for the date of May 1, 1876, with the percentage of debt on such valuation, and a statement of sinking funds where they exist.

CITY OR TOWN. Valuation. Indebtedness. Percentage. Sinking Fund.

Abington, . $1,752,659 $28,929 .016 Acton, .... 1,239,795 22,683 .018 - Acushnet, 565,550 - - - Adams, 6,347,234 347,975 .054 - Agawam, 1,167,699 51,835 .044 - Alford, 255,798 659 .002 - Amesbury, . 1,317,352 67,718 .051 - Amherst, 2,542,653 173,500 .068 -• Andover, 3,008,481 21,700 .007 - Arlington, . 5,786,482 350,643 .060 - Ashburnham, 1,063,376 52,666 .049 - Ashby, 489,451 9,271 .018 - Ashfield, 513,782 13,000 .025 - Ashland, 1,303,955 38,277 .029 - Athol, .... 2,741,127 127,680 .046 - Attleborough, 4,464,917 16,600 .003 - Auburn, 517,212 9,990 .019 - Ayer, .... 1,051,045 41,561 .039 - Barnstable, . 2,429,610 _ _ _ Barre, .... 1,618,813 90,119 .055 - Becket, 471,359 - -— Bedford, 851,890 25,000 .029 - Belchertown, 981,098 25,591 .026 - Bellingham, 521,865 8,650 .016 - Belmont, 3,757,692 32,010 .008 _ Berkley, 294,863 1,200 .004 - Berlin,. . . . 473,667 32,577 .068 - Bernardston, 405,393 - - _ Beverly, 8,565,480 1,042,490 .121 - Billerica, 1,595,776 7,427 .004 _ Blackstone,. 2,049,540 73,837 .035 _ Blandford, . 392,102 7.296 .018 _ Bolton, 497,011 530 .001 - Boston, 748,996,210 43,933,165 .058 $16,880,387 Boxborough, 242,863 3,182 .013 _ Boxford, 588,830 6,816 .011 ' — 142 TAX COMMISSIONER’S REPORT. [Jan.

Statement of Valuation—Continued.

CITY OR TOWN. Valuation. Indebtedness. Percentage. Sinking Fund.

Boylston, $543,035 $1,800 .003 Bradford, 1,267,776 47,847 .037 _ Braintree, . 2,844,350 52,212 .018 _ Brewster, 612,667 2,000 .003 _ Bridgewater, 2,003,422 - _ _ Brimfield, . 519,450 - - _ Brockton, . 5,676,327 55,000 .009 - Brookfield, . 1,187,499 49,867 .041 - Brookline, . 27,490,300 1,368,300 .049 - Buckland, . 589,338 24,500 .041 - Burlington, . 494,095 8,568 .017 - Cambridge,. 62,636,453 4,642,500 .074 $580,011 Canton, 3,104,831 2,000 - - Carlisle, 361,598 3,200 .008 - Carver, 544,855 - -- Charlemont, 347,765 20,300 .058 - Charlton, 994,250 14,700 .014 - Chatham, 737,029 -- - Chelmsford, 1,438,045 5,600 .003 - Chelsea, 17,759,530 1,611,650 .090 - Cheshire, . 825,032 17,500 .021 - Chester, 486,457 16,982 .034 * Chesterfield, 301,472 1,800 .005 - Chicopee, . 4,972,818 126,550 .025 - Chilmark, . 258,972 10,935 .042 - Clarksburg,. 232,549 14,899 .064 - Clinton, 4,494,641 125,000 .027 - Cohasset, 2,339,192 15,000 .006 - Colrain, 622,779 20,000 .032 - Concord, 2,832,161 63,000 .022 - Conway, 738,190 4,500 .006 - Cummington, 436,494 1,100 .002 -

Dalton, 1,272,676 100 _ - Dana, .... 288,977 24,000 .083 - Danvers, 3,525,900 36,355 .010 - Dartmouth, . 1,721,850 29,648 .017 - Dedham, 5,960,312 --- Deerfield, . 1,318,848 28,250 .021 - Dennis, 1,700,857 --- Dighton, 739,485 5,328 .007 - Douglas, 1,036,925 30,000 .028 - Dover,. . . . 435,255 2,475 .005 - Dracut, 917,586 7,000 .007 - Dudley, 957,225 22,000 .022 Dunstable, . 286,282 800 .002 Duxbury, 1,082,400 75,000 .069 - East Bridgewater, 1,229,180 - -- Eastham, 188,714 - - - Easthampton, 2,274,449 41,000 .018 Easton, 2,319,133 1877.] HOUSE—No. 100. 143

Statement of Valuation—Continued.

CITY OR TOWN. V a lu a t io n . Indebtedness. P e r c e n t a g 2. S in k in g F u n d .

Edgartown,. $2,225,650 $109,032 048 Egremont, . 522,822 2,500 .004 Enfield, 661,080 26,994 .040 Erving, 301,295 25.000 .082 Essex, .... 848,717 60,077 .070 Everett, 4,491,400 133,771 .029 Fairhaven, . 1,400,500 53,800 .038 Fall River, . 48,920,485 3,195,032 .065 Falmouth, . 2,189,595 24.000 .010 Fitchburg, . 11,714,888 978,045 Florida, .083 $ 5 8 , 5 4 5 171,866 8 , 0 0 0 .046 Foxborough, 1,638,835 32.500 .019 Framingham, 4,429,640 25.000 .005 Franklin, 1,497,140 3,000 .002 Freetown, . 635,135 5,796 .009 Gardner, 2,052,284 105,463 .051 Gay Head, . 10,460 Georgetown, 1,145,265 38,468 .033 Gill, .... 466,031 700 .001 Gloucester, . 9,380,948 190.000 .020 Goshen, 149,039 3,7o4 .025 Gosnold, 181,750 Grafton, 1,879,148 34,808 . 0 1 8 Granby, 510,370 2.500 .004 Granville, . 405,416 2.400 .005 Gt. Barrington, . 3,218,860 27.000 .008 Greenfield, . 2,758,320 115.500 .041 Greenwich, . 277,922 8,382 .030 Groton, 2,117,854 8,840 .004 Groveland, . 837,899 34,020 .040 Hadley, 1,421,925 90.000 .063 Halifax, 309,687 Hamilton, . 568,780 13,728 .024 Hancock, 469,432 1,172 .002 Hanover, 1,002,226 Hanson, 4,000 .003 500,537 4,480 .008 Hardwick, . 1,033,605 48,338 .046 Harvard, 868,342 15,425 .017 Harwich, 1,037,210 Hatfield, 31.000 .029 1,106,279 4,237 .003 Haverhill, . 10,324,238 Hawley, 536,780 .051 154,019 4,041 .026 Heath, . . \ 188,234 Hingham, . 3,286,074 57,388 .017 Hinsdale, 761,520 Holbrook, . 427 940,360 11.000 . 0 1 1 Holden, 987,130 Holland, 63.500 .064 130,356 1,100 .008 Holliston, . 1,896,846 Holyoke, 55,836 .029 9,637,992 929,750 .096 144 TAX COMMISSIONER’S REPORT. [Jan.

Statement of Valuation—Continued.

CÎTY OK TOWN. V aluation. Indebtedness. Percentage | Sinking Fund.

Hopkinton, . $2,171,946 $168,781 .077 Hubbardston, 879,499 46,120 .052 _ Hudson, 1,757,761 123,000 .069 _ Hull, .... 713,563 18,691 .026 _ Huntington, 510,295 119 _ _ Hyde Park, 6,545,767 250,700 .038 $27,024

Ipswich, 1,883,694 19,131 .010 - Kingston, . 1,372,834 - -- Lakeville, . 518,504 ___ Lancaster, . 2,070,497 - _ Lanesborough, . 665,227 14,943 .022 - Lawrence, . 23,903,598 1,960,559 .082 - Lee, .... 1,934,447 126,206 .065 - Leicester, . 1,812,761 2,000 .001 - Lenox,. 1,272,663 - _ - Leominster,. 3,980,933 338,000 .084 - Leverett, 313,185 10,200 .032 - Lexington, . 2,978,233 57,000 .019 - Leyden, 204,113 1,850 .009 - Lincoln, 788,790 43,100 .054 - Littleton, 702,840 14,160 .020 - Longmeadow. 1,025,120 - - - Lowell, 39,398,464 2,288,500 .058 80,498 Ludlow, 548,436 - - - Lunenburg,. 767,005 35,221 .045 - Lynn, .... 25,937,431 2,006,000 .077 138,905 Lynnfleld, . 591,509 5,000 .008 Malden, 9,961,630 535.744 .053 _ Manchester, 1,792,610 33,415 .018 - Mansfield, . 1,081,189 24,004 .022 - Marblehead, 3,945,295 129,700 .032 - Marion, 443,684 2,298 .005 Marlborough, 3,493,060 162,289 .046 - Marshfield, . 980,373 75,627 .077 - Mashpee, 114,264 - - Mattapoisett, 1,968,848 “ - - Maynard, . 1,281,431 20,200 .015 Medfield, . 967,897 15,193 .015 - Medford, 8,737,453 511,500 .058 - Medway, • 1,763,210 15,366 .008 Melrose, 4,666,889 296,666 .063 - Mendon, 661,186 20,080 .030 - Merrimac, . 1,027,800 18,000 .017 - Methuen, 2,310,770 58,487 .025 Middleborough, . 2,463,898 43,500 .017 Middlefield,. 349,920 12,000 .034 Middleton, . 501,790 10,700 .021 Milford, 5,070,421 216,000 .042 - Millbury, 2,500,044 20,000 .007 1877.] HOUSE—No. 100 145

Statement of Valuation—Continued.

CITY OR TOWN. V aluation. Indebtedness. Percentage. Sinking Fund.

Milton, $7,894,300 __ Monroe, 46,798 $3,700 .079 - Monson, 1,363,598 15,388 .011 - Montague, . 2,075,420 35,000 .016 - Monterey, . 250,775 1,800 .007 - Montgomery, 140,054 - - Mt. Washington, 75,455 - Nahant, 6,080,805 32,150 .005 _ Nantucket, . 2,468,010 30,510 .012 - Natick, 3,725,125 238,000 .063 - Needham, . 4,847,936 74,750 .015 - New Ashford, 95,105 - - - New Bedford, 26,750,202 1,198,000 .044 - New Braintree, . 472,350 5,001 .010 - New Marlborough, 680,161 4,200 .006 - New Salem, 326,550 10,955 .033 - Newbury, . 901,060 21,440 .023 - Newburyport, 7,725,617 522,504 .067 - Newton, 28,200,965 1,248,000 .044 • - Norfolk, 426,500 2,500 .005 _ North Andover, . 2,095,494 8,643 .004 - North Brookfield, 1,798,110 86,000 .047 - North Reading, . 450,943 20,700 .045 - Northampton, 7,645,300 617,873 .080 - Northborough, . 1,235,998 15,271 .012 - Northbridge, 1,803,658 - - _ Northfield, . 695,521 --_ Norton, 754,255 -- _ Norwood, . 1,824,291 - - - Oakham, 356,221 23,000 .064 _ Orange, 1,405,085 37,490 .026 _ Orleans, 415,855 8,000 .019 — Otis, .... 259,738 2,122 .008 _ Oxford, 1,398,395 30,537 .021 - Palmer, 1,915,887 13,343 .006 _ Paxton, 308,389 _ __ Peabody, 6,151,950 342,000 .055 - Pelham, 166,294 9,038 .054 _ Pembroke, . 581,920 -- _ Pepperell, . 1,269,917 55,000 .043 - Peru, .... 158,566 1,175 .007 _ Petersham, . 646,745 14,000 .021 _ Phillipston,. 319,009 861 .002 _ Pittsfield, 8,177,606 183,550 .022 _ Plainfield, . 176,060 _ __ Plymouth, . 4,096,079 156,015 .038 _ Plympton, . 296,741 950 .003 _ Prescott, 200,173 1,936 .009 _ Princeton, . '935,151 7,200 .007 _ Provincetown, . 1,943,574 127,582 .065

19 146 TAX COMMISSIONER’S REPORT. [Jan.

Statement of Valuation—Continued.

CITY OR TOWN. V aluation. Indebtedness. Percentage. Sinking Fund.

Quincy, 17,533,145 $58,299 .007 - Randolph, . 2,104,510 23,720 .011 Raynham, . 988,280 —_ _ Reading, 2,376,662 64,987 .027 _ Rehoboth, . 784,007 _ _ _ Revere, 2,076,470 38,500 .018 _ Richmond, . 571,981 _ Rochester, , 473,657 7,336 .015 _ Rockland, . 1,912,575 4,434 .002 _ Rockport, . 2,023,227 50,000 .024 Rowe, .... 181,305 6,000 .033 _ Rowley, 511,485 16,896 .033 _ Royalston, . 665,674 7,000 .010 _ Russell, 414,964 9,292 .022 _ Rutland, 501,675 26,656 .053 - Salem,. . . . 26,044,532 1,509.000 .057 Salisbury, . 1,791,373 29,435 .016 _ Sandisfleld, . 447,654 33,294 .074 _ Sandwich, . 1,408,200 _ __ Saugus, 1,698,428 105,913 .062 _ Savoy,. . . . 225,255 723 .003 - Scituate, 1,278,947 82,818 .064 _ Seekonk, 698,456 4,600 .006 - Sharon, 1,066,912 11.415 .010 _ Sheffield, 1,108,780 5,003 .004 _ Shelburne, . 838,603 17,500 .020 _ Sherborn, . 906,590 400 _ _ Shirley, 796,774 7,000 .008 - Shrewsbury, 1,119,770 3,441 .003 - Shutesbury,. 178,435 2,500 .014 - Somerset, . 1,041,823 38,200 .036 - Somerville, . 26,573,400 1,571,854 .059 - South Abington, . 1,441,200 -- - South Hadley, 1,776,160 82,650 .046 - South Scituate, . 879,571 5,000 .005 - Southampton, 492,251 - -- Southborough, . 1,313,413 32,060 .024 - Southbridge, 2,946,351 26,000 .008 - Southwiek, . 591,691 8,389 .014 - Spencer, 2,704,250 63,000 .023 - Springfield,. 35,109,457 2,044,500 .058 - Sterling, 1,061,133 5,650 .005 - Stockbridge, 2,350,909 57,767 .024 - Stoneham, . 3,007,522 115,000 .038 - Stoughton, . 2,459,050 30,335 .012 - Stow, .... 753,884 2,490 .003 - Sturbridge, . 1,127,113 10,000 .008 - Sudbury, 944,480 35,643 .037 - Sunderland, 392,040 9,000 .022 - Sutton, 1,420,675 5,000 .003 - Swampscott, 2,469,423 47,000 .019 1877.] HOUSE—No. 100 147

Statement of Valuation—Continued.

CITY OR TOWN. V aluation. Indebtedness. Percentage Sinking Fund.

Swarizey, $642,025 -- - Taunton, 16,890,271 $273,250 .016 Templeton, . 1,100,768 56,072 .050 _ Tewksbury,. 824,063 _ __ Tisbury, 702,745 39,137 .055 _ Tolland, 241,880 15,000 .062 _ Topsfield, 764,031 27,000 .035 _ Townsend, . 1,021,404 36,351 .035 _ Truro, .... 277,495 6,318 .022 _ Tyngsborough, . 306,021 14,700 .048 _ Tyringham, 272,865 - - - Upton,. 871,383 10,580 .012 Uxbridge, . 1,841,108 - - - Wakefield, . 4,020,435 99,754 .024 Wales,. 435,523 398 _ Walpole, 1,377,488 _ _ Waltham, . 9,526,918 467,350 .049 _ Ware, .... 1,652,940 65,000 .039 Wareham, . 1,028,846 _ _ Warren, 1,843,498 21,321 .011 Warwick, . 261,585 15,007 .057 Washington, 239,193 1,000 .004 _ Watertown,. 7,766,170 91,893 .011 _ Wayland, . 1,116,626 72,098 .064 Webster, 1,968,795 45,865 .023 _ Wellfleet, . 890,683 36,000 .040 Wendell, 172,782 7,824 .045 _ Wenham, 529,600 8,182 .015 West Boylston, . 1,059,775 59,782 .056 West Bridgewater, 868,635 _ VVest Brookfield,. 784,482 14,511 .018 West Newbury, . 1,036,455 22,100 .021 _ West Springfield, 2,755,669 107,553 .039 W est Stockbridge, 908,741 VVestborough, 2,475,122 50,505 .020 - Westfield, . 7,544,369 387,000 .051 Westford, . 1,067,649 21,900 .020 Westhampton, 273,090 500 .001 VV estminster, 819,750 27,813 .033 Weston, 1,629,083 16,950 .010 Westport, . 1,439,600 19,000 .013 Weymouth,. 5,591,160 43,892 .007 Whately, 698,208 5,000 .007 Wiibranam, 934,570 150 Williamsburg, 1,144,487 29,500 .025 Williamstown, , 1,749,040 37,200 .021 Wilmington, 540,006 4’956 000 Winchendon, 2,158,955 88,850 041 Winchester, 3,752,889 234,350 .062 Windsor, 240,315 1,300 .005 - 148 TAX COMMISSIONER’S REPORT. [Jan.

Statement of Valuation—Concluded.

CITY OR TOWN. Valuation. Indebtedness. Percentage. Sinking Fund.

Winthrop, . $1,085,254 $75,000 .069 _ Woburn, 8,663,009 633,675 .073 $18,304 Worcester, . 48,219,397 2,939,700 .060 - Worthington, 376,197 - - - Wrentham, . 1,170,572 20,182 .017 Yarmouth, . 1,362,289 5,000 .003 - Total, . $1,769,359,431 $89,948,830 - $17,783,674

Total Indebtedness without Trust Funds, . . . $89,948,830 Trust F u n d s ,...... 2,152,843 Total L i a b i l i t y , ...... $92,101,673

From this table it appears that—

51 towns have no indebtedness. 78 towns have less than one per cent. 53 towns have one per cent, and less than two per cent. 46 towns have two per cent, and less than three per cent. 25 towns have three per cent, and less than four per cent. 27 towns have four per cent, and less than five per cent. 23 towns have five per cent, and less than six per cent. 22 towns have six per cent, and less than seven per cent. 8 towns have seven per cent, and less than eight per cent. 6 towns have eight per cent, and less than nine per cent. 2 towns have nine per cent, and less than ten per cent. 1 town has twelve per cent, and less than thirteen per cent. 1877.] 1877.] T a b l e H.—Steam-Boiler Returns.

N um ber of E stim ated CITY Olt TOWN. When Built. B oilers. • Horse-power. A ccidents.

Abington, ii» 366 One in 1858, l.in 1868, 1 in 1869, 1 in 1870, 1 in 1872, 2 in 1873, 3 in 1875, 3 not reported, ...... None Acton, .... 9 380 One in 1865, 1 in 1867, 3 in 1870, 2 in 1871, 1 in 1872, 1 in 1873, . None. Acushnet, 2 20 Unknown, ...... None. One in 1859, 20 from 1860 to 1875, 18 in 1862, 2 in 1863, 4 in 1864’ Adams, .... 85 4,072 4 in 1865, 2 in 1866, 6 in 1867,4 in 1868, 7 in 1869,8 in 1870, 2 None. 100. HOUSE—No. in 1871, 1 in 1872, 4 in 1873, 1 in 1874, 1 in 1875, Agawam,. 3 55 One in 1865, 1 in 1872, 1 in 1 8 7 6 ,...... No report. Alford, .... None. _ Amesbury, . . , 14 439 Four in 1863, 4 in 1865, 3 in 1869, 1 in 1870, 1 in 1874, 1 in 1875, . No report. Amherst, .... 12 One in 1860, 2 in 1865, 2 in 1868, 1 in 1869, 2 in 1870, 2 in 1872, 1 382 in 1874, 1 unknown, ...... None. Andover, .... 17 Two in 1858, 3 in 1862, 3 in 1867, 1 in 1868, 2 in 1871, 3 in 1872, 1 700 in 1873, 1 in 1874, 1 not reported, ...... None. Arlington, 5 176 One in 1864, 1 in 1866, 1 in 1870, 1 in 1873, 1 in 1875, . None. Ashburnham, . 13 363 Two in 1863, 1 in 1870, 4 in 1871, 4 in 1872, 2 in 1874, . None. Ashby, .... None. _ Aslifield, .... None. - Ashland, .... One in 1840, 1 in 1863, 1 in 1865, 2 in 1868, 3 in 1869, 2 in 1870, 1 \ 14 281 in 1871, 2 in 1872, 1 in 1875,...... f None. Athol...... 12 251 One in 1870, 11 u n k n o w n ,...... None. Two in 1854, 2 in 1860, 2 in 1861, 1 in 1865, 1 in 1868, 4 in 1872, 1' in 1873, 5 in 1874, 5 in 1875, 1 in 1876, 1 been built 2 years, 6 Attleborough, . 50 1,325 been built 3 years, 1 been built 4-| years, 1 been built 6 years, 2 None. been built 7 years, 1 been built 9 years, 12 been built 10 years, 1 been built 12 years, 1 not reported, . . . . * 149

* Tw o not reported. Steam-Boiler Returns—Continued. [Jan. REPORT. COMMISSIONER’S TAX 150

N um ber of E stim ated CITY OR TOWN. When Built. A ccidents. B oilers. Horse-power

Auburn, .... 5 145 No repoi't,...... None. Ayer, .... 7 226 Two in 1855, 2 in 1866, 2 in 1871, 1 in 1878, None. Barnstable, 3 36 Two in 1867, 1 in 1872, .... None. Barre, .... 8 117 Unknown,...... None. Becket, .... None, - Bedford, .... None. - Belchertown, . None. - Bellingham, 9 325 One in 1857, 1 in 1860, 1 in 1869, 5 in 1871, 1 in 1874, . None. Belmont, .... 4 36 One in 1876, 8 not re p o rte d ,...... None. Berkley, .... None. - Berlin, .... 1 30 One in 1 8 7 4 , ...... None. Bernardston, . 2 40 One in 1870, 1 in 1 8 7 3 ,...... None. Beverly, .... f One in 1864, 1 in 1867, 3 in 1869, 3 in 1870, 2 in 1871, 5 in 1872, 5 \ 22773\ in 1873, 1 in 1874, 1 in 1875, ...... / None. Billerica, .... 7 215 One in 1857, 1 in 1864, 2 in 1865, 1 in 1870, 1 in 1871, 1 in 1874, . None. r- Blackstone, / Two in 1860, 2 in 1861, 5 in 1866, 1 in 1867, 3 in 1868, 3 in 1870, 3 \ 19 1,460 \ in 1872,...... / None. Blandford, None. _ Bolton, .... 4 92 One in 1869, 1 in 1871, 1 in use 2 years, 1 in use 9 years, No report. f One in 1845, 1 in 1846, 24 in 1847, 24 in 1848, 5 in 1850, 1 in 1854, 2 in 1855, 6 in 1856, 2 in 1857, 1 in 1858, 3 in 1859, 13 in 1860, 4 Boston, .... 802 29,881

Brookfield, i One about 1853, 2 in 1866, 1 about 1868, 1 in 1871, 3 in 1872, 3 in \ 100. HOUSE—No. 12 292 \ 1876, 1 unknown,...... j None. Brookline, 3 65 One in 1860, 1 in 1870, 1 not re p o rte d ,...... None. Buckland.f __ Burlington, 3 19 One in 1866, 1 in 1867, 1 in 1868, ...... None. f One in 1845, 2 in 1848, 1 in 1849, 1 in 1851, 1 in 1852, 1 in 1855, 2') Cambridge, 85 3,696 J in 1858, 2 in 1859, 1 in 1862, 4 in 1866, 9 in 1867, 12 in 1868, 6 in ! I 1869, 8 in 1870, 13 in 1871, 6 in 1872, 11 in 1873, 3 from 1866 to f None. ( 1872, 1 not r e p o rte d ,...... J Canton, .... 28 Three in 1854, 5 in 1860, 7 in 1866, 3 in 1871, 2 in 1872, 4 in 1874, \ 1,103 1 in 1875, 3 unknow n,...... J None. Carlisle, .... None. _ Carver, .... 3 75 One in 1866, 1 in 1867, 1 in 1 8 7 0 ,...... None. Charlemont, None. _ Charlton,. 3 65 No report,...... No report. Chatham,. None. _ Chelmsford, 6 360 One in 1853, 2 in 1863, 2 in 1874, 1 unknown,...... None. Chelsea, .... 43Í 1,263 ' Two in 1864, 1 in 1866, 2 in 1867, 2 in 1868, 3 in 1869, 3 in 1870,15 ' in 1871, 5 in 1872, 1 in 1873, 2in 1874,8 unknown, 1 notreported, None. Cheshire, .... 12 190 One in 1870, 2 in 1873, 9 unknown,...... ' None. 15T

Explosion, killing three men. Cause, low water, too high pressure of steam. t No return received. J Two not reported. Steam-Boiler Returns—Continued. Oto x

N um ber of E stim ated CITY OR TOWN. „ W hen B uilt. A c c id e n t s . B oilers. Horse-power.

Chester, . 3 105 One in 1864, 1 in 1871, 1 unknown,...... None. [Jan. REPORT. COMMISSIONER’S TAX Chesterfield, None. - One in 1860, 4 in 1861, 3 in 1863, 1 in 1865, 1 in 1867, 2 in 1869, 2 Chicopee, 26* 642 in 1871, 2 in 1872, 11 in 1873, 1 in 1 8 7 4 , ...... None. Chilmark, 2 30 Unknown,...... None. Clarksburg, 2 80 One in 1866, 1 in 1868, ...... No report. Two in 1856, 1 in 1864, 1 in 1865, 1 in 1866, 3 in 1867, 2 in 1869, 3 Clinton, . 23f 1,645 in 1871, 4 in 1872, 2 in 1873, 2 in 1874, 1 in 1876, 1 unknown, 12 None. not reported, . ■ ...... Cohasset,. None. _ Colrain, . 4 160 Four in 1864, ...... None. Concord, . 4 130 Two in 1866, 1 in 1871, 1 u n k n o w n , ...... None. Conway, . 1 50 One in 1 8 6 5 , ...... None. Cummington, 2 80 One in 1867, 1 unknown,...... None. Dalton,£ . ~ Dana, None. One in 1860, 1 in 1869, 1 in 1871, 1 in 1872, 1 in 1873, 3 in 1874,11 \ None. Danvers, . 19 380 u n k n o w n ,...... / Dartmouth, None. - Two in 1860, 3 from 1861 to 1862, 2 in 1862, 3 in 1863, 2 from 1864 \ None. Dedham, . 20 798 to 1865, 1 in 1866, 1 in 1870, 2 in 1873, 2 in 1875, 2 unknown, . / Deerfield, 6 58 Two in 1848, 1 in 1865, 1 in 1871, 2 not reported, .... None. Dennis, . None. - Dighton, . 13 271 Two in 1862, 6 in 1864, 1 in 1872, 2 in 1874, 2 unknown, None. Douglas, . 2 200 No report, ...... None. Dover, l 25 One in 1861, ...... None. Dracut, 8 345 Four in 1861, 2 in 1863, 2 in 1868, ...... I N o report. Dudley, . 16 632 One in 1866, 6 in 1868,1 in 1870, 2 in 1871, 1 in 1873, 5 unknown, None. 1877.] Dunstable, None. Duxbury,. None. East Bridgewater, 4 97 One in 1860, 1 in 1865, 1 in 1873, 1 unknown, . None. Eastham,. None. /Three in 1865, 2 in 1866, 6 in 1868, 2 in 1871, 2 in 1872, 4 in 1873, Easthampton, . 21 963 \ 1 in 1874, 1 not reported, ...... None. /Tw o in 1852, 2 in 1854, 2 in 1866, 1 in 1867, 1 in 1868, 1 in 1871, 1 Easton, 12 510 \ in 1872, 2 in 1874,...... None. Edgartown, 6 90 One in 1870, 1 in 1871, 2 in 1872, 1 in 1874, 1 in 1876, . None. Egremont, 2 43 One in 1868, 1 in 1871, ...... None. 100. HOUSE—No. Enfield, . 5 200 One in 1861, 1 in 1865, 1 in 1871, 1 in 1875, 1 not reported, . None. Erring,J . Essex, 4 155 One in 1870, 1 in 1871, 1 in 1872, 1 in 1875, . None. Everett, . 6 213 One in 1867, 1 in 1871, 1 in 1872, .2 in 1873, 1 in 1876, None. Fairhaven, 4 175 One in 1865, 1 in 1871, 1 in 1872, 1 in 1876, . . . None. f Three in 1843, 36 in 1853, 3 in 1856, 1 in 1857, 6 in 1859, 6 in 1860, 'l I 5 in 1861, 1 in 1862, 25 in 1864, 10 in 1865, 39 in 1866,51 in 1867, ! Fall River, 593 25,026 1 25 in 1868, 5. in 1870, 48 in 1871, 173 in 1872, 67 in 1873, 48 in ( One.§ { 1874, 6 in 1875, 2 1876, 20 from 1867 to 1871, 13 unknown, . J Falmouth, 4 125 Two in 1869, 2 in 1 8 7 1 ,...... One.|| f One in 1851, 2 in 1856, 1 in 1858, 1 in 1859, 1 in 1861, 1 in 1862, 4 1 J in 1863, 1 in 1864, 4 in 1865, 7 in 1866, 13 in 1867, 6 in 1868,5 in I Fitchburg, 98 2,684 1 1869, 8 in 1870, 10 in 1871, 6 in 1872, 4 in 1873, 12 in 1874, 7 in f None. [ 1875, 2 in 1876, 2 unknown,...... J Florida, .... 2 60 No report, ...... None. /Tw o in 1850, 1 in 1864, 1 in 1867, 2 in 1869, 2 in 1870, 2 in 1872, 1 \ Foxborough, . 13 565 \ in 1873, 2 in 1874...... / None. Framingham, . 24 889 Five in 1870, 3 in 1871, 6 in 1872, 1 in 1873, 9 not reported, . None.

* Two not reported. t Twelve not reported. X No return received. Oi § One man killed. Cause was the bursting of a steam-pipe. || Death caused by being caught in belting of the machinery. 03 Steam-Boiler Returns—Continued. ox

N um ber of E stim ated ■ CITY OR TOWN. B oilers. Horse-power

I" One in 1861, 1 in 1863, 2 in 1864, 2 in 1866, 6 in 1867, 1 in [Jan. 1868,1 REPORT. COMMISSIONER’S TAX Franklin,. . . . 32 959 i in 1869, 2 in 1870, 4 in 1871, 3 in 1872, 1 in 1873, 3 in None. 1874, 1 in [ 1876, 4 unknow n,...... Freetown, 6 190 One in 1865, 1 in 1869, 2 in 1870, 1 in1871, 1 unknown, None.

/ One in 1864, 1 in 1865, 1 in 1867, 3 in 1869, 5 in 1870, 1 None. in1871, 1 \ Gardner, .... 18* 669\ in 1872, 1 in 1873, 4 unknown...... / Gay Head, None. - Georgetown, . 7 120 One about 1840, 1 in 1850,2 in 1870,1 in 1872,1 in 1875,1 unknown, None. Gill, .... None * One in 1860, 1 in 1861, 1 in 1862, 6 in 1864, 1 in 1865, 4 in 1867, 4 Gloucester, 37 525 in 1868, 2 in 1869, 5 in 1870, 1 in 1871, 3 in 1872, 4 in 1873, 4 un­ None. known, Goshen, .... None. - Gosnold, .... None. - / One in 1842, 1 in 1856, 1 in 1860, 2 in 1867, 1 in 1869, 1 in 1872, 1 \ None. Grafton, .... 1 0 f 330\ in 1873, 4 in 1874, 1 in 1875,...... / Granby, .... None. - Granville, 4 130 One about 1861, 1 in 1871, 1 in 1872, 1 in 1873, .... None. / One in 1854, 2 in 1860, 2 in 1864, 1 in 1869, 1 in 1870, 1 in 1873, 1 1 No report. Great Barrington, . 9 400 \ in 1875,...... • / Greenfield, 6 161 One in 1850, 1 in 1851, 2 in 1868, 1 in 1871, 1 in 1872, N o report. Greenwich, 1 12 One in 1874, None. Groton, .... 3t 107 One in 1867, 6 unknown, ...... None. / Two in 1863, 2 in 1866, 1 in 1870, 1 in 1872, 1 in 1874, 1 in 1875, 1 \ None. Groveland, 9 260 \ in 1876,

Hadley, •. . . . 2 - Not in use, ...... Halifax, . None. — _ _ _ _ 1877.] Hamilton, 2 33 One in 1868, 1 in 1869, .... None. Hancock,. 5 115 One in 1848, 1 in 1860, 1 in 1863, 1 in 1870, 1 in 1876, . No report. Hanover,§ Hanson, . 3 120 One in 1868, 1 in 1870, 1 in 1872, . None. Hardwick, 5 167 One in 1861,1 in 1864, 1 in 1867, 1 in 1869, 1 in 1873, . None. Harvard, . 1 40 Not reported, ...... None. Harwich, . 1 10 ()ne in 1 S 7 0 ,...... None. Hatfield, . None. - — — — Haverhill, f Two in 1871, 2 in 1872, 2 in 1873, 3 from 1873 to 1875, 1 in 1874, 1 \ 12 542 \ in 1875, 1 u n k n o w n ,...... r None.

Hawley, . None. — 100. HOUSE—No. Heath, . None. - — _ _ _ Hingham, 18 423 / One in 1850,1 in 1853, 1 in 1855, 1 in 1860, 2 in 1865, 2 in 1867, 1 \ \ in 1869, 2 in 1870, 2 in 1871, 2 in 1872, 2 in 1873, 1 not reported,/ No report. Hinsdale,. 7 342 Three in 1868, 1 in 1870, 2 in 1871, 1 in 1872,...... None. Holbrook, 3 75 One in 1864, 2 in 1 8 7 5 ,...... None. Holden, . i One in 1865, 1 in 1867, 1 in 1868, 1 in 1871, 1 in 1872, 1 in 1874, 1 \ 7 370 \ not reported,...... / None. Holland, . None. - - - - _ Holliston, ( One in 1863, 1 in 1865, 2 in 1870, 1 in 1871, 1 in 1874, 2 in 1875, 1 \ 9 255 \ u n k n o w n ,...... / None. f One in 1862, 1 in 1863, 6 in 1865, 8 in 1866, 1 in 1867, 9 in 1868, 21 Holyoke, . 90 3,806 ] in 1869, 12 in 1870, 7 in 1871, 9 in 1872, 6 in 1873, 20 in 1874, 8 l No report. [ in 1875, ...... J Hopkinton, / One in 1856, 1 in 1859, 1 in 1860, 1 in 1866, 1 in 1867, 1 in 1869, 1 \ 301J \ in 1872, 3 in 1874, 1 not r e p o r t e d , ...... j No report. Hubbards ton, 1 15 One in 1 8 7 0 , ...... None. / One in 1860, 1 in 1864, 4 in 1865, 2 in 1866, 2 in 1868, 2 in 1872, 1 \ Hudson, . 13 489 None. Hull, 3|| 3 One in 1875, 3 not reported, . . . 'l. . . . . None. Huntington, 5 300 One in 1864, 1 in 1866, 2 about 1869, 1 in 1872, .... None.

* Two not reported. f Three unknown. t Four unknown. § No return received. || One not reported. Steam-Boiler Returns—Continued.

N um ber of E stim ated CITY OR TOWN. W hen B uilt. A ccidents. B oilers. Horse-power. # Hyde Park, 23 823 Three in 1863, 4 in 1866, 8 in 1867, 3 in 1869, 3 in 1871, 2 in 1872,. None. REPORT. COMMISSIONER’S TAX Ipswich, .... 5 226 One in 1865, 1 in 1870, 3 unknown,...... None. Kingston, 4 75 One in 1870, 2 in 1872, 1 in 1 8 7 3 ,...... None. Lakeville, None. _ Lancaster, 5 240 One in 1857, 2 in 1870, 2 unknown,...... None. Lanesborough, 7 245 Two in 1847 or 1848, 1 in 1860 or 1861, 1 in 1867, 3 unknown, None. f One in 1855, 1 in 1858, 15 in 1860, 1 in 1861, 1 in 1862, 1 in 1863, l^ in 1864, 2 in 1865, 9 in 1866, 4 in 1867, 4 in 1868,11 in 1869, 8 in Lawrence, 191 9,636 1870, 13 in 1871, 13 in 1872, 11 in 1873, 6 in 1874, 9 in 1875, 7 prior to 1861, 6 from 1864 to 1871, 50 in 1855, 1862, 1864, 1866, N c. 1867, 1869, 1870,1871, 1872 and 1875, 5 prior to 1875, 12 not re- p o rted ,...... Lee, . 30 1 66ft Jr Two in 1860, 1 in 1864, 3 in 1865, 1 in 1866, 1 in 1868, 4 in 1869, 1 I 1 in 1871, 5 in 1872, 3 in 1873, 1 in 1874, 6 in 1875, 2 in 1876, . / One in 1858, 1 in 1861, 2 in 1862, 1 in 1864, 4 in 1865, 3 in 1866, 1 \ Leicester, 21 513 J T lT 1 in 1869, 2 in 1870, 1 in 1871, 2 in 1872. 2 verv oid. 1 unknown. . i Lenox, .... None. - — _ _ _ 'One in 1850, 1 in 1853, 2 in 1860, 1 in 1861, 2 in 1865, 1 in 1866,'31 Leominster, 35 1,105 in 1867, 2 in 1868, 6 in 1870, 1 in 1871, 5 in 1872, 4 in 1873, 2 in l No report. 1874, 2 unknown, 2 not reported,...... I Leverett, .... 2 90 One in 1875, 1 unknown, ...... None. Lexington, 1 8 One in 1870...... Leyden, . None. _ Lincoln, .... 1 _ One in 1875, ..... Littleton, .... 1 20 Unknown, ...... Noue. Longmeadow, . 6 105 One in 1856, 2 in 1871, 3 unknown, . None. 1877.] Four in 1844, 24 in 1847, 2 in 1848, 1 in 1850, 3 in 1852, 12 in 1859, 3 in 1860, 15 in 1862, 45 in 1863, 12 in 1864, 3 in 1865,16 in 1866, Lowell, .... 473 15,132 33 in 1867,20 in 1868,6 in'1869, 17 in 1870,14 in 1871, 32 in 1872, None. 89_in 1873,5 in 1874, 7 in 1875, 4 in 1876, 4 in 1861 and 1862, 3 prior to 1871, 99 unknown, . . , Ludlow, . 2 75 One in 1858, 1 in 1 8 6 8 ,...... | None. Lunenburg, None. - One in 1861, 2 in 1862, 4 in 1863, 2 in 1864, 4 in 1865, 5 in 1866, 9 Lynn, .... 122 3,919 in 1867, 16 in 1868, 10 in 1869, 15 in 1870, 19 in 1871,12 in 1872, None. 8 in 1873, 3 in 1874, 7 in 1875, 1 in 1876,4 unknown, . Lynnfield, None. - 100. HOUSE—No.

Malden, .... 24 587 One in _1S62,_2 in 1865, 1 in 1869, 2 in 1870, 3 in 1873, 1 in 1874, 8 in 1875, 4 in 1876, 2 not reported, ...... None. Manchester, 4 101 One in 1847, 1 in 1869, 1 in 1870, 1 in 1873, . . . . !} None. Mansfield, 16 One in 1864, 1 in 1866, 1 in 1867, 3 in 1869, 2 in 1871, 2 in 1872, 2 240 in 1874, 4 in 1875,...... } None. Marblehead, 18 One in 1861, 1 in 1867, 1 in 1868, 3 in 1870, 1 in 1872, 1 in 1873, 3 448 in 1874, 4 in 1875, 3 u n k n o w n ,...... None. Marion, .... 1 15 One in 1 8 7 6 , ...... } None. Marlborough, . 26 697 One in 1862,_1 in 1864, 3 in 1867, 2 in 1869, 4 in 1870, 2 in 1871, 2 in 1872, 2 in 1873, 2 in 1874, 4 in 1875, 2 in 1876, 1 unknown, None. Marshfield, 2 24 No report, ...... } None. Mashpee, . None. Mattapoisett, . 2 60 U n k n o w n , ...... No report. Maynard, 14 800 One in 1861, 1 in 1863, 1 in 1868, 1 in 1869, 1 in 1870, . . None. Medfield, .... 8 171 One in 1860, 1 in 1865, 1 in 1871, 2 in 1872, 1 in 1874, 1 in 1875, 1 unknown, ...... * } None.

* Cause unknown. 157 Steam-Boiler Returns—Continued. or GC

N um ber of E stim ated W hen B uilt. CITY OR TOWN. B oilers. Horse-power.

f One in 1861, 2 in 1864, 1 in 1865, 3 in 1866 (1 rebuilt in 1868), 1 in [Jan. REPORT. COMMISSIONER’S TAX None. Medford, . 26 768 J 1867, 9 in 1868 (1 rebuilt in 1873), 2 in 1869, 4 in 1872, 3 un- I k n o w n ,...... • : • ■ ! One in 1858, 1 in 1860, 1 in 1861, 1 in 1864, 1 in 1867,4 in 1868,2 m l None. Medway, . 25 464 \ 1871, 3 in 1872,1 in 1873,3 in 1874,2 in 1875,2 in 1876,3 unknown, / Melrose,*. One in 1859, 1 in 1873, None. Mendon, . 2 42 No report. Merrimac, 6 152 One in 1865, 2 in 1868, 2 in 1869, 1 in 1 8 7 3 , ...... f One in 1864, 3 in 1866, 6 in 1870, 3 in 1872, 3 in 1873, 2 in 1874, 2 1 None. Methuen, . 20 845 i in 1875, . . ■ • • ■ • • • •. • • / f One in 1858, 1 in 1860, 1 in 1864, 1 in 1867, 3 in 1870, 2 in 1872, 1 ) No report. Middleborough, 22 421 i in 1873, 4 in 1874, 1 in 1876, 7 not reported,_ . . . • / One unknown, 1 repaired in 1873, 1 repaired in 1874, . None. Middlefield, 3 30 None. Middleton, 4 177 One in 1869, 1 in 1871, 1 in 1872, 1 unknown,. . fTwo in 1860, 4 in 1862, 1 in 1864, 4 in 1865, 1 in 1866, 1 m 1867, 1 'j None. Milford, . 37 1,090 I in 1868, 4 in 1869, 2 in 1870, 4 in 1871, 2 in 1872,6 in 1873, 1 in i \ 1874, 4 not r e p o r t e d ,...... J / One in 1860, 1 in 1865, 8 in 1866, 1 in 1868, 2 in 1870, 3 in 1872, 4 1 None. Millbury, . 25t 928 \ in 1873, 3 in 1875, 3 u n k n o w n ,...... / None. Milton, 6t 171 Two in 1855, 1 in 1862, 1 in 1866, 1 in 1871, 2 not reported, . Monroe, . None. / Two in 1867, 1 in 1868, 1 in 1869, 4 in 1870, 4 in 1871, 3 in 1872,No 3 report.\ Monson, . 18 502 \ u n k n o w n ,...... J None. Montague, 14 710 One in 1865, 1 in 1867, 2 in 1869, 5 in 1872, 2 in 1873, 3 m 1875, . Monterey, None. Montgomery, . None. Mount Washington, None. Nahant, . None. 1877.] Nantucket, None. f Two in 1867, 3 in 1868, 1 in 1870, 2 in 1871, 7 in 1872, 2 in 1873, 1 1 Natick, 19 541 \ in 1874,1 not reported,...... f None. One in 1862, 1 about 1865, 1 in 1867, 2 in 1868, 3 in 1870, 4in 1871,\ Needham, 31 844 3 in 1872, 1 in 1873, 3 in 1874, 3 in 1875, 1 used 7 years, 2 used V None. 8 years, 1 used 14 years, 5 unknow n,...... J New Ashford, . None. New Bedford, . 104 6,898 One in 1860, 1 in 1871, 5 in 1872, 97 not reported, . None. New Braintree, 1 5 Unknown,...... No report. New Marlborough, 8 246 One in 1859, 4 in 1870, 1 in 1873, 1 in 1875, 1 very old, None.

New Salem, 1 20 Unknown, ...... None. 100. HOUSE—No. Newbury, 3 62 Two 2 years old, 1 3 years old, .... None. Ten in 1839, 2 in 1849, 3 in 1850, 3 in 1855, 2 in 1857, 1 in 1861 Newburyport, . 67 2,117 in 1865, 7 in 1867, 7 in 1868, 4 in 1869, 2 in 1870, 2 in 1871, 5 No report. 1872, 5 in 1874, 2 in 1875, 9 not reported, Newton, . 24 1,176 Two in 1862, 4 in 1866, 2 in 1868, 1 in 1870, 2 in 1871, 1 in 1872. None. \ in 1873, 1 in 1874, 5 in 1875, 1 in 1876, 1 old, 2 not reported, ■! ) Norfolk, . 7 300 Three in 1865, 1 in 1866, 1 in 1870, 1 in 1871, 1 unknown, None. / One in 1848, 1 in 1857, 1 in 1860, 1 in 1861, 1 in 1867, 1 in 1869. North Andover, 11 281 None. \ in 1871, 1 in 1872,2 in 1873,...... •’} North Brookfield, 6 212 One in 1869, 3 in 1870, 2 in 1 8 7 2 ,...... None. North Reading, 2 24 One in 1866, 1 in 1 8 7 3 ,...... No report. f One in 1854, 1 in 1863, 3 in 1864, 1 in 1865, 2 in 1866, 5 in 1867 Northampton, . 50 1,803 < in 1868, 1 in 1869, 2 in 1870, 1 in 1871, 3 in 1872, 6 in 1873, 5 None. i 1874, 4 in 1875, 1 in 1876, 5 in 1860, 1862 and 1872, . Northborough, 4 163 One in 1866, 2 in 1874, 1 in 1 8 7 5 ,...... No report. Northbridge, . 8 240 No report,...... No report. Northfield, None. Norton, . 8 245 Two in 1870, 1 in 1873, 1 in 1875, 4 unknown, .... None. / One in 1863, 1 in 1864, 1 in 1865, 1 in 1866, 1 in 1870, 1 in 1872, 2' Norwood, 395 \ in 1874, 1 in 1875,...... None. 159

* No return received. t One not reported. Steam-Boiler Returns—Continued. oa> N u m b e r o f E s tim a te d CITY OR TOWN. B o ile rs . Horse-power.

Oakham, . i 40 Been built 10 or 15 years,...... Orange, . None. REPORT. COMMISSIONER’S TAX 4 94 One in 1868, 1 in 1869, 1 in 1870, 1 unknown,. None. Orleans, .... 1 4 One in 1 8 7 5 ,...... Otis,. None. 1 15 One in 1 8 5 6 ,...... None. Oxford, .... 13 528 One in 1866, 1 in 1869, 6 in 1870,1 in 1871, 3 in 1872,1 not reported] None.

Palmer, .... 18 , 4 in 1872, 2 ' 659 { unknown, None. Paxton, .... None. - 'Two in 1840, 1 in 1842, 1 in 1850, 1 in 1855, 2 in 1856, 2 in 1857, 2' Peabody, .... 117 3,964 in 1858, 2 in 1859,7 in 1860, 2 in 1863, 1 in 1864, 3 in 1865, 2 in 1866, 9 in 1867, 6 in 1868, 1-3 in 1869, 6 in 1870, 4 in 1871, 8 in None. 1872, 10 in 1873, 5 in 1874, 28 not reported,. .... Pelham,* .... l Pembroke, None. - Pepperell, 11 437 { unknown, None. •} Peru, .... 1 25 Unknown, . None. Petersham, 1 12 Unknown, . None. Phillipston, 1 15 Unknown, . None. f •ne in 1852, 4 m 1864, 4 m 1866, 1 in 1867, 1 in 1868, 1 in 1869, 5 in 1870, 5 in 1870 and 1876, 1 in 1871, 4 in 1872, 3 in 1873, 3 in Pittsfield,. . . . 67 2,076 1874,1 in 1875, 1 in 1876,10 unknown, 2 have been built 2 years, • 2 have been built 4 years, 3 have been built 12 years, 1 has been None. built 15 years, 1 has been built 20 years, 3 have been built 25 years, 10 have been built from 10 to 30 years, .... Plainfield, None. 1877.] 1877.] 1 f Two in 1859, 1 in 1863, 2 in 1864, 4 in 1866, 8 in 1867, 2 in 1868, 24 Plymouth, * 33 1,324 ] in 1869, 3 in 1871, 1 in 1872, 3 in 1873, 1 in 1874, 2 in 1875, 2 un- V None. V known, ...... J Plympton, 1 20 Unknown, ...... 'None. Prescott-, . None. _ — — _ _ Princeton, 1 10 One in 1 8 4 5 , ...... None. Provincetown,. 2 81 One in 1873, 1 not r e p o r t e d ,...... None.

f One in 1870; 1 in 1872, 2 in 1873, 2 in 1874, 3 in 1875, 14 not re-4 Quincy, . 23 508 None. \ ported, ...... J

Randolph, 5 85 One in 1860, 1 in 1870, 1 in 1871, 1 in 1875, 1 in 1876, . None. Raynham, 5 69 One in 1862, 1 in 1868, 1 in 1874, 2 unknown,...... None. 100. HOUSE—No. Reading, . 3 85 One in 1857, 1 in 1874, 1 in 1 8 7 6 , ...... None. Rehoboth, 3f 70 One in 1868, 2 unknown, 2 not reported,. None. Revere, . None. - - _ _ _ Richmond, 14 356 Two in 1852, 2 in 1864, 1 in 1872, 5 in 1873, 1 in 1874, 3 unknown, None. Rochester, None. — _ _ _ Rockland, 10* 233 One in 1865, 2 in 1871, 6 in 1873, 1 in 1874, 1 unknown, None. f One in 1861, 1 in 1869, 1 in 1870, 3 in 1871, 4 in 1872, 1 in 1873, 2 4 Rockport, 22 678 None. \ in 1874, 1 u n k n o w n ,...... j Rowe, 2 45 No report,...... None. Rowley, . i 4 One in 1 8 7 2 , ...... None. Royalston, 2 75 Two in 1 8 7 0 , ...... None. Russell, . 5 290 One in 1854, 1 in 1866, 1 in 1867, 2 in 1 8 7 3 , ...... None. Rutland, . 1 12 One in 1 8 7 1 , ...... None.

f Two in 1850, 7 in 1853, 1 in 1858,4 in 1860, 4 in 1861, 3 in 1862, 1 ^ Salem, 148* 6,367 1 in 1863, 4 in 1865, 5 in 1866,12 in 1867, 14 in 1868,14 in 1869,17 ! j in 1870, 6 in 1871, 7 in 1872, 16 in 1873,6 in 1874, 11 in 1875,1 in f None. 1, 1876, 5 from 1870 to 1874, 9 unknown,...... J

* No return received. f Two not reported. J One not reported. Steam-Boiler Returns—Continued. [Jan. REPORT. COMMISSIONER’S TAX 162

N u m b e r o f E s tim a te d CITY OR TOWN. W hen Built. A c c id e n ts . B o ile rs . Horse-power.

/ One in 1852, 2 in 1872, 2 in 1874, 12 have been built 5 years, 25 \ No report. Salisbury, 42 1,701 \ have been built 12 y e a r s , ...... / Sandisfield, None. -- - Sandwich, 6 190 Two in 1859, 1 in 1867, 3 in 1 8 6 9 ,...... None. Saugus,* .... _ - - Savoy, .... 5 140 Two in 1867, 1 in 1874, 2 unknown,...... None. Scituate, .... 1 10 One in 1 8 6 6 , ...... None. Seekonk, .... None. - - - -- Sharon, .... 4 92 One in 1866, 1 in 1872, 2 not r e p o r te d ,...... None. Sheffield, .... 5 67 One in 1866, 1 in 1868, 3 unknown,...... None. Shelburne, 1 15 One in 1 8 7 4 , ...... No report. Sherborn, 4 73 Two in 1865, 1 in 1868, 1 in 1 8 7 3 ,...... None. Shirley, .... 9 404 One in 1860, 1 in 1866, 2 in 1871, 1 in 1872, 4 in 1875, . None. Shrewsbury, . 2 81 One in 1870, 1 unknown,...... None. Shutesbury, 1 35 Unknown,...... No report. / Ten in 1855, 14 in 1866, 7 in 1873, 3 in 1874, 1 in 1875, 3 in 1876,1 No report. Somerset, 58 391 \ 1 unknown, f Three in 1856, 2 in 1860, 3 in 1862, 1 in 1863, 3 in 1864, 2 in 1865,1 Somerville, 68 2,753 \ 8 in 1866, 3 in 1867, 1 in 1868, 7 in 1869, 6 in 1871, 2 in 1872, 8 in [ No report. [ 1873, 3 in 1874, 3 in 1875, 3 in 1876, 10 unknown, . . . J /O n e in 1865, 1 in 1866, 5 in 1870, 2 in 1872, 2 in 1873, 1 in 1874, 3 1 None. South Abington, 15 635 \ in 1875,...... / f One in 1858, 1 in 1863, 5 in 1868, 3 in 1870, 2 in 1874, 3 in 1875, 2 \ South Hadley, . 16+ 715 None. South Scituate, 3 49 One in 1850, 1 in 1864, 1 in 1866, ...... No report. Southampton, . 1 8 About 1 8 6 7 , ...... ' None. Southborough,. 1 6 ! 205 One in 1864, 1 in 1869,1 in 1871, 1 in 1872, 2 unknown, . No report. One in 1855, 1 in 1859, 3 in 1860, 2 in 1862, 5 in 1863, 1 in 1864, 2) 1877.] Southbridge, . 44 1,728 in 1866, 1 in 1868, 1 in 1869. 12 in 1870, 2 in 1872, 11 in 1873, 1 l No report. in 1874, 1 in 1875,...... J Southwick, 2 12 One in 1874, 1 in 1875, ...... None. One in 1865, 1 in 1866, 2 in 1869, 2 in 1871, 2 in 1874, 1 in 1875, 1 \ Spencer, .... 10 233 None. not reported, ...... f a One in 1840, 1 in 1841, 1 in 1856, 1 in 1858,' 1 in 1859, 1 in 1861, 1 Springfield, 73 2,944 in 1862, 1 in 1863, 1 in 1864, 1 in 1865, 2 in 1866, 1 in 1867,3 in { 1868, 2 in 1869, 7 in 1870, 7 in 1871, 11 in 1872, 18 in 1873, 7 in f No report. 1874, 1 in 1875, 3 in 1876, 1 unknown,...... J Sterling, . 3 36 One in 1858, 1 in 1861, 1 in 1872, ...... None. Stockbridge, . 5t 170 One in 1853, 1 in 1859, 1 in 1860 or 1870, 4 unknown, None. OS—o 100. HOUSE—No. Stoneham, 485 One in 1863, 5 in 1864, 1 in 1867, 1 in 1868, 2 in 1869,1 in 1870,2 \ 17 f in 1871, 1 in 1873, 2 in 1874, 1 in 1875, 1 not reported, . . / None. Stoughton, 10 340 Three in 1863, 1 in 1865, 2 in 1870, 3 in 1871, 1 in 1875,. None. Stow, .... 3 100 Two in 1863, 1 in 1 8 6 6 , ...... None. Sturbridge, 3§ _ Unknown,...... None. Sudbury, . 5 122 Two in 1870, 2 in 1872, 1 not rep orted ,...... None. Sunderland, None. _ Sutton, 11 335 Four in 1870, 2 in 1871, 5 u n k n o w n , ...... None. Swampscott, . None. - Swanzey,. . . . 5 230 Three in 1868, 2 in 1874,...... No report. Three in 1845, 1 in 1850, 5 in 1852, 2 in 1854, 3 in 1855, 4 in 1858, 'j Taunton, .... 9 in 1859, 3 in 1862, 2 in 1863, 2 in 1864,4 in 1865,4 in 1866, 1 in I 110 3,328 1867, 6 in 1868, 12 in 1869, 1 in 1870, 5 in 1871, 7 in 1872, 10 in f None. 1873, 8 in 1874, 18 u n k n o w n , ...... j Templeton, 10 410 One in 1871, 2 in 1874, 2 in 1875, 5 unknown,...... None. Tewksbury, 10 284 Two in 1862, 1 in 1865, 3 in 1867, 2 in 1872, 2 in 1875, . None. Tisbury, . None. _ Tolland, . 1 15 One in 1 8 6 5 , ...... None. Topsfield, 1 4 One in 1 8 6 5 , ...... None.

* No return received. f One not reported. t Two not reported. § No report. CO Steam-Boiler Returns—Continued. ti«-0 5

N u m b e r o f E s tim a te d CITY OR TOWN. B o ile rs . Horse-power.

Townsend, 5 130 One in 1864, 1 in 1866, 2 in 1867,1 in 1870, None. [Jan. REPORT. COMMISSIONER’S TAX Truro, .... None. - Tyngsborough, 1* 40 One in 1866, 1 unknown, None. Tyringham, 1 Not in use, Upton, .... 5 168 Two in 1871, 1 in 1878. 1 in 1875, 1 in 1876, None. Two in 1865, 5 in 1866 1 in 1868, 2 in 1869, 1 in 1870, 1 in 1874, 1 None. Uxbridge, 14* 665 j old, 2 unknown, Wakefield, 11 510 1 One in 1860, 1 in 1863,1 in 1864,1 in 1866, 2 in 1870,5 in 1872, None. Wales, .... 7 280■ One in 1865, 8 in 1866,1 in 1869,1 in 1871, 1 in1873, . None. Walpole, . . . . 9 325 One in 1859, 1 in 1868, 3 in 1870,1 in 1871, 1 in 1872, 2 in 1873, None. 'Two in 1864, 4 in 1865,2 in 1866, 2 in 1868, 1 in 1870, 1 in 1871, 5 Waltham, 28 in 1872, 3 in 1873, 1 in 1874,1 in 1875, 4 have been built within None. 918 1 9 years, 2 unknown, ...... : Five in 1860, 3 in 1861, 1 in 1863, 1 in 1864, 1 in 1866, 1 in 1867, No report. Ware, . . . . 16 738 {in 1871, 3 in 1 8 7 2 , ...... Wareham, 30 1,290 'Two in 1863, 12 in 1867, 1 in 1868, 3 in 1872, 12 unknown, . None. Warren, .... 11 360 Two in 1862, 3 in 1865, 1 in 1872, 2 in 1873, 2 in 1874, 1 in 1875, None. Warwick, 1 36 One in 1 8 6 4 , ...... None. Washington, . None. None. Watertown, v 24 8 0 4 { in 1873, 2 in 1874, 1 in 1875,. . . . . Wayland, 3 95 Not reported, ...... No report. 'Five in 1861, 5 in 1863, 6 in 1865, 2 in 1871, 9 in 1872, 2 in 1873, None. Webster, .... 35 1,349 in 1874, 3 in 1875, 1 u n k n o w n ,...... Wellfleet, | None. Wendell, .... | 1 40 One in 1872, ...... None. Wenham,. 2 1877.] 70 One in 1862, 1 in 1 8 6 5 , ...... None. West Boylston, 4 76 One in 1856, 3 not reported, AArest Bridgewater, 2 22 No report. One in 1866, 1 in 1872, ■ None. West Brookfield, 5 126 Two in 1864, 2 in 1869 and 1872, 1 in 1874, West Newbury, None. 6 108 Two in 1867, 1 in 1868, 1 in 1873, 2 in 1874, . None. West Springfield, 8 339 Ope in 1863, 1 in 1866, 1 in 1870, 3 in 1872, 1 in 1873, West Stockbridge, 15 No report. 470 h i\ e in 1865, 1 in 1868, 4 in 1872, 1 in 1873, 4 unknown, None. Westborough, . 17 544 <'One in 1864, 1 in 1865, 2 in 1867, 1 in 1868, 2 in 1869 4 ’in 1870 „ in 1871, 1 in 1872, 2 in 1 8 7 5 , ...... None. 2 Westfield, 28 775 1' Four in 1865, 3 in 1867, 2 in .1868, 1 in 1869, 9 in 1870, in 1872 . in 1873, 1 in 1874, 3 in 1875,...... None. Westford, 4 170 One in 1864, 1 in 1871, 1 in 1873, 1 in 1874, . 1 ' 100. HOUSE—No. Westhampton,. No report, 1 12 One in 1 8 7 0 , ...... None. Westminster, . 7 300 / One in 1864, 1 in 1867, 1 in 1868, 1 in 1869, 1 in 1870, 1 in 1874 in 1875, ...... No report. Weston, . 2 82 Unknown,...... Westport, 5 None. 60 Five in 1 8 7 1 , ...... Noire. Weymouth, 35* 562 / 'ne in 1851, 1 in 1855, 2 in 1867, 3 in 1868, 3 in 1870, 4 in 1871 in 1872, 4 in 1873, 6 in 1874, 3 in 1875, 1 in 1876, 7 unknown, None. Whately, . None.

Wilbraham, 16 615 UOne m 1855 or 1856, 2 in 1861, 1 in 1865, 2 in 1866, 2 in 1870, 1 in A 1871, 4 in 1872, 2 in 1875, 1 unknown, . . . . . /None. Williamsburg,. 7 265 Two in 1873, 1 in 1874, 2 in 1875, 2 unknown, .... None. Williamstown,. 7 275 Two in 1866, 1 in 1868, 4 unknown, AVilmington, 2 None. 90 One in 1870, 1 in 1 8 7 1 , ...... ' None. AVinchendon, . il 400 11 Two in 1862, 1 in 1864, 2 in 1868, 3 in 1870,1 about 1871,1 in’l873i A 1 unknown, r None. Winchester, 12 470 U One in 1859, 3 in 1865, 1 in 1866, 1 in 1868, 2 in 1870, 2*in 1871, 2 ¡ V in 1873,...... None. AVindsor, None. 2} Winthrop, 1 3 One in 1874, None.

One not reported. 0 5 Steam-Boiler Returns—Concluded. REPORT. COMMISSIONER’S TAX 166

N u m b e r o f E s tim a te d CITY OR TOWN. B o ile rs . Horse-power. I ("Four in 1855, 2 in 1858, 2 in 1860, 2 in 1862, 7 in 1863, 3 in 1864, 3^ J in 1865, 1 in 1866, 6 in 1867, 3 in 1868, 5 in 1869, 7 in 1870, 6 in I Woburn, . 81 2,233 ) 1871, 14 in 1872, 6 in 1873, 5 in 1874, 1 in 1875, 1 about 1858, 1 f No report. about 1860, 2 u n k n o w n ,...... J Three in 1850, 3 in 1856, 4 in 1857, 3 in 1860, 1 in 1863, 4 in 1864,1 3 in 1865, 8 in 1866, 11 in 1867, 12 in 1868,10 in 1869, 21 in 1870, I Worcester, 218 8,454 10 in 1871, 7 in 1872, 12 in 1873, 13 in 1874,5 in 1875,19 in 1876, None. 43 from 1850 to 1873, 26 u n k n o w n ,...... Worthington,* . Wrentham, 4 185 One in 1869, 1 in 1871, 1 in 1872, 1 in 1 8 7 3 ,...... None. Yarmouth, 4 34 One in 1870, 1 in 1871, 2 in 1 8 7 3 ,...... • No report. 6,158 223,020^ 45f Total number of boilers, 6,203

' No return received. t Not reported.

I— I »5 - h a T a b l e I .—Return of Property Exempted from Taxation. 1877.]

Literary Institu­ Benevolent In­ CITY OR TOWN. Charitable Insti­ Scientific Insti­ Houses of Re­ Agricultural tio n s . stitutions. tu tio n s . tu tio n s . ligious W orship. S o c ieties.

Abington, - —_ _ Acton, , $50,000 $50,000 ~ -- _ Acushnet, 16,600 10,600 — - - 11,350 _ 11,350 Adams, — - Agawam, - 278,000 $ 8 , 0 0 0 286,000 — -- - 1 1 , 0 0 0 _ Alford, 11,000 100. HOUSE—No. - - - 500 _ 500 Amesbury, — - - Amherst, 123,350 123,350 $813,000 --_ 85,500 1,500 900.000 Andover, 792,461 -- - Arlington, 49,750 842,211 —- - — 143,626 143,626 Ashburnham 180,000 - - - _ Ashby, 49,000 229.000 ~ - — - 1 2 , 0 0 0 12,000 Ashfield, 500 - - - _ Ashland, 3,900 4,400 - - - _ Athol, . 15,000 15.000 Attleboroug - “ - 19,000 15,000 34.000 Auburn, - - - 73,800 1 0 , 0 0 0 83,800 - - - _ Ayer, . 6,500 6,500 — — - - 26,000 - 26.000

Barnstable, 2 1 , 0 0 0 - - — Barre, 37,150 4,000 62,150 Beeket, — “ - - 20,300 5,800 26,100 ~ - - - 6 , 0 0 0 - 6,000 Bedford, - - - _ Belchertown, 1 0 , 0 0 0 10,000 - - - 4,000 _ 4.000 Bellingham, - - - _ Belmont, 4,000 4.000 24,000 — 24,000 Return of Property Exempted from Taxation—Continued. [Jan. REPORT. COMMISSIONER’S TAX 168

Literary Institu­ Benevolent In­ Charitable Insti­ Scientific Insti­ Houses of Re­ Agricultural CITY OR TOWN. T o ta ls . tio n s . stitutions. tu tio n s . tu tio n s . ligious W orship. S o c ieties.

Berkley, _ _ _ $9,100 _ $9,100 Berlin,. - - - - 4,000 - 4,000 Bernardston, $5,500 - $1,200 - 16,500 - 23,200 Beverly, - $21,350 -- 117,000 - 138,350 Billerica, 28,600 13,100 - - 47,300 - 89,000 Blackstone, . ---- 33,900 - 33,900 Blandford, . - - 2,400 - 12,200 $2,950 17,550 Bolton, - - - - 4,500 - 4,500 Boston, 1,206,500 80,300 4,341,000 $2,337,600 12,095,100 - 20,060,500 Boxborough, ------Boxford, ---- 9,200 - 9,200 Boylston, - - - - 6,000 - 6,000 Bradford, 102,000 - - - 15,000 - 117,000 Braintree, . 750 - -- 60,900 - 61,650 Brewster, 4,000 - - - 3,500 - 7,500 Bridgewater, 13,000 - -- 64,750 34,700 112,450 Brimfield, . 80,000 - - - 6,500 - 86,500 Brockton, _ - - - 146,575 2,000 148,575 Brookfield, . --- - 50,500 - 50,500 Brookline, . --- - 299,000 - 299,000 Buckland, . ------Burlington, . - - - - . 3,000 “ 3,000 Cambridge,. 7,409,000 _ 6,000 _ 1,368,000 _ 8,783,000 Canton, --- 28,000 - 28,000 Carlisle, --- 2,450 - 2,450 Carver, - -- 6,075 - 6,075 1 8 7 7 .] .] 7 7 8 1 Charlemont, - - $3,000 Charlton, $8,000 $11,000 -- 10,600 - 10,600 Chatham, - - 16,850 - 16,850 Chelmsford, - -- 15,100 - 15,100 Chelsea, - - 466,500 - 466,500 Cheshire, -- 7,200 - 7,200 Chester, - - 6,100 - 6,100 Chesterfield, -- 4,000 - 4,000 M Chicopee, -- 130,356 - 130,356 Chilmark, . - - 2,110 - 2,110 Clarksburg,. Clinton, — _ _ 79,000 79,000 100. . o N — E S U O H Cohasset, -- 19,800 - 19,800 Colrain, -- 2,800 - 2,800 Concord, $02,000 - - 21,700 15,000 98,700 Conway, 1,400 -- 15,550 - 16,950 Cummington, - 7,300 - 7,300

Dalton, _ _ 17,800 _ 17,800 Dana, -- 4,000 - 4,000 Danvers, 82,948 - - 67,350 - 150,298 Dartmouth, . $8,843 - 11,500 - 20,343 Dedham, 2,500 $10,400 8,484 - 86,345 17,500 125,229 Deerfield, . 17,625 - - 11,925 - 29,550 Dennis, - - 7,100 - 7,100 Dighton, - - 14,800 - 14,800 Douglas, - - 10,000 - 10,000 Dover,. - - 3,800 - 3,800 Dracut, - - 3,800 - 3,800 Dudley, 6,600 - - 3,000 - 9,600 Dunstable, . - - 3,500 - 3,500 Duxbury, 28,445 2,800 ~ — 14,610 “ 45,855

os 50 Return of Property Exempted from Taxation—Continued. [Jan REPORT. COMMISSIONER’S TAX 170

Literary Institu­ Benevolent In­ Charitable Insti­ Scientific Insti­ Houses of Re­ Agricultural CITY OR TOWN. T o ta ls . tio n s . stitutions. tu tio n s . tu tio n s . ligious W orship. S o c ieties.

_ East Bridgewater, .... $18,000 $18,000 E a s th a m ,...... - - - - 4.000 _ 4,000 Easthampton, ..... $136,900 - - - 59,160 _ 196,050 Easton, ...... --- - 56,000 _ 56,000 Edgartown,...... - - - - 62,500 _ 62,500 E grem ont,...... - - - - 3,300 _ 3,300 E n f i e l d , ...... - - $4,000 - 18,700 - 22,700 E r v i n g , ...... - - - - 1,500 - 1,500 E ssex,...... - -- - 13,000 - 13,000 Everett, ...... - - - 43,100 - 43,100

Fairhaven, ...... __ _ 23,800 23,800 Fall River,...... - - 8,300 - 709,800 _ 718,100 F alm ou th ,...... 12,450 - 950 - 28,350 _ 41,750 F itchburg,...... - --- 286,250 $11,200 297,450 F l o r i d a , ...... - - - _ 1,000 _ 1,000 Foxborough, . . ' . 1,000 $6,000 - - 33,000 _ 40,000 iramingham, . . . . - -- - 76,400 5,500 81,900 F r a n k lin ,...... 315,050 - - - 97,825 _ 412,875 Freetown, ...... - - - - 12,850 - 12,850 G a r d n e r ,...... _ __ 37,300 37,300 Gay H ead,...... - _ _ _ Georgetown,...... - -- - 75,750 _ 75,750 G r i l l , ...... -— _ _ 6,800 _ 6,800 Gloucester, ..... 2,500 _ 2,500 _ 151,950 156,950 G o s h e n , ...... - - - - 2,000 - 2^000 Gosnold, $19,950 1877.] Grafton, -_ _ $19,950 Granby, - $27,350 _ 27,350 Granville, . ~ 5,800 5,800 Gt. Barrington, - - 48,750 Greenfield, . 7,000 $10,000 58,750 - 87,900 _ Greenwich,. — _ _ 94.900 2,000 _ Groton, __ 2,000 65,000 - 21,000 _ Groveland, . 1,300 86,000 - 25,600 - 26.900 Hadley, 21,000 - - Halifax, $27,000 10,000 58.000 - - - _ Hamilton, . 2,500 2,500 100. HOUSE—No. - ~ - - 5,000 _ Hancock, — — _ 5.000 - ' 2,000 _ Hanover, 2,500 2.000 Hanson, - ~ 12,000 _ 14.500 Hardwick, . - 11,150 _ 11,150 - 16,500 _ 16.500 Harvard, 7,700 -_ Harwich, - 14,000 _ 21,700 Hatfield, I - 10,500 _ 10.500 75,000 - 12,000 _ Haverhill, . 55,000 $2,500 87.000 Hawley, 5,000 250,700 313,200 - 3,000 _ Heath,. _ _ I 3,000 - 3,500 _ Hingham, . - 3,500 59,725 9,000 59,500 39,200 Hinsdale, 7,000 _ _ 167,425 Holbrook, . - 8,500 _ 15.500 8,000 - — Holden, 27,000 35.000 - -- Holland, , - 11,000 _ 11.000 — - _ Holliston, _ 1,600 1,600 Holyoke, - 41,800 _ 41.800 ■ 4,750 _ Hopkinton, . 48,500 123,990 177,240 - 32,800 _ Hubbardston, ■ - 32.800 - - 10,500 - 10.500 Return of Property Exempted from Taxation—Continued. to

Literary Institu­ Benevolent In­ Charitable Insti­ Scientific Insti­ Houses of Ke- Agricultural CITY. OK TOWN. Totals. tions. stitutions. tutions. tutions. ligious Worship. Societies. A CMISOK’ RPR. [Jan. REPORT. COMMISSIONKR’S TAX Hudson, - - - Hull, . - $26,000 - $26,000 Huntington, - - - _ 6,500 _ 6,500 Hyde Park,. $1,750 - - - 133,432 $15,000 150,182

Ipswich, - - - - 31,265 - 31,265

Kingston, . - - - - 14,400 - 14,400

Lakeville, . - - _ _ 7,000 _ 7,000 Lan caster, . - - - - 20,000 - 20,000 Lanesborough, - - - - 9,800 - 9,800 Lawrence, . - - $20,500 - 666,675 - 687,175 Lee, - - 10,600 - 47,800 _ 58,400 Leicester, 30,000 - - - 45,750 _ 75,750 Lenox,. 13,500 $1,000 - - 24,000 - 38,500 Leominster,. - - - - 92,133 - 92,133 Leverett, - - - - 2,200 - 2,200 Lexington, . - 1,000 - - 44,800 - 45,800 Leyden, - - - - 2,000 - 2,000 Lincoln, - - - - 8,100 - 8,100 Littleton, - - - - 6,675 - 6,675 Longmeadow, - - - - 26,450 _ 26,450 Lowell, 42,000 47,800 Ludlow, 38,700 $8,000 586,050 22,000 744,550 Lunenburer,. - - - - 6,500 - 6,500 T-Lynn, 0 - - - - 8,000 1,000 9,000 — 12,500 - - 708,000 - 720,500 Lynnfield, . 1877.] - - - $9,000 - $9,000

Malden, -- -_ Manchester, 256,000 256.000 — -- - 23,800 _ 23.800 Mansfield, , — —— — Marblehead, 44,200 44,200 $6,332 $7,953 $1,466 _ 83,700 99,451 Marion, 9,300 -- - __ Marlborough, 11,400 20,700 — - - - 81,000 _ 81,000 Marshfield, . ~ — - Mashpee, 21,000 $12,820 33,820 — - - - 1,450 _ 1,450 Mattapoisett, — _ - - - 17,000 17.000 Maynard, _ “ - - 100. HOUSE—No. Medfield, 15,900 15,900 —— —— 27,000 27.000 Medford, 179,000 - -_ Medway, 268,000 447.000 3,600 - 37,900 Melrose, * * - 41.500 Mendon, - - - - I Merrimac, . 5,000 5.000 Methuen, - 24,500 _ 24.500 - - -- _ Middleborough, 36,300 36,300 46,100 - - - 59,800 _ 105,900 Middlefield,. “ -- Middleton, . 3,300 2,000 5,300 ~ - - _ Milford, 3,200 3,200 “- - Millburv, 156,200 9,000 165,200 — -- 36,350 36,350 Milton, 12,000 - Mouroe, - 35,000 - 47.000 Monson, 7,800 - - _ Montague, . 34,000 41.800 - - - _ Monterey, . 6,700 6,700 - - - - - Montgomery, 2,000 2.000 — - 2,500 _ 2,500 Mt Washington, “ 2,000 1 2,000

* N o r e t u r n . Return of Property Exempted from Taxation—Continued. [Jan. REPORT. COMMISSIONER’S TAX 174

* Literary Institu­ Benevolent In­ Charitable Insti­ Scientific Insti­ Houses of Re­ Agricultural Totals. CITY OR TOWN. tions. stitutions. tutions. tutions. ligious Worship. Societies.

Nah a n t , ...... _ _ _ _ $31,000 _ $31,000 N a n tu c k e t,...... $10,500 -- - 26,300 $1,200 68,000 N a t i c k , ...... 30,000 - - $4,000 117,200 - 151,200 N eedham , ...... 777,713 $21,000 - 62,500 - 861,213 New A shford, ...... - - -- 1,500 - 1,500 New B edford, ...... 21,200 95,200 -- 301,300 - 417,700 New Braintree,...... - --- 5,500 - 5,500 New Marlborough, .... 7,000 - - - 19,000 - 26,000 New S a l e m , ...... 13,200 -- - 3,000 - 16,200 N e w b u r y ,...... 21,260 --- 17,400 - 38,660 Newburyport, ..... 97,500 56,000 $33,400 - 235,200 • 422.100 N e w t o n , ...... 514,500 - 18,100 - 594,300 1,000 1,127,900 N o r f o l k , ...... --- - 4,500 - 4,500 North Andover,...... - - - - 31,300 - 31,300 North Brookfield, .... -- - 40,850 - 40,850 North Reading,...... - - - - 6,500 - 6,500 N o r th a m p to n ,...... 654,000 --- 217,700 11,000 882,700 N o rth b o r o u g h ,...... ---- 32,000 - 32,000 N orthbridge, ...... - - -- 32,900 - 32,900 North fie ld ,...... - - - - 12,500 - 12,500 N o r t o n , ...... 61,000 - - - 13,400 - 74,400 Norwood, ...... -- - 37,400 - 37,400

Oakham, ...... _ _ — _ 5,000 _ 5,000 O r a n g e , ...... - -- - 34,850 - 34,850 Orleans, ...... - -- - 4,435 - 4,435 Otis, ...... - - - - 2,675 - 2,675 Oxford, *11,500 *4,050 - $41,500 - $57,050 1877.] Palmer, - — 43,600 $5,200 Paxton, 48,800 - - 3,000 - 3,000 Peabody, $2,980 3,700 - 139,800 - 146,480 Pelham, - 5,600 - 5,600 Pembroke, . -- 11,500 - Pepperell, . 11,500 1,000 - - 18,000 - Peru, . 19,000 -- 1,000 - Petersham, . 1,000 4,605 -- 11,600 - Phillipston,. 16,205 - - 5,050 - 5,050 Pittsfield, 6,000

$39,000 100. HOUSE—No. Plainfield, . 222,000 3,000 270,000 Plymouth, . -- 2,000 - 2,000 13,000 83,000 - Plym'pton, . 96,000 - - 2,600 - 2,600 Prescott, - - Princeton, , 2,150 2,150 - - 9,100 - 9,100 Provineetown, - 71,500 71,500 Quincy, 90,000 67,950 - 132,900 - 290,850

Randolph, - - _ Kaynham, 66,000 66,000 - - - Reading, 7,800 7,800 - - - Rehoboth, 79,300 79,300 - - 8,700 - 8,700 Revere, - 14,000 - Richmond, 14,000 - - Rochester, 5,000 5,000 - 3,000 - Rockland, 3,000 1,000 - - 28,000 - 29,000 Rockport, 1,375 - - Rowe, 60,000 61,375 500 - 1,200 - Rowley, 1,700 - - 10,900 - 10,900 Royalston, 10,000 10,000

" 7 TX OMSINRS EOT [Jan. REPORT. COMMISSIONER’S TAX 176 Return of Property Exempted from Taxation—Continued.

Scientific Insti Houses of Ite- Agricultural Literary Institu­ Benevolent In­ Charitable Insti­ T o ta ls . CITY OK TOWN. S o c ieties. tio n s . stitutions. tu tio n s . tu tio n 8 . igious W orship.

_ - - - $6,000 $6,000 R u s s e l l , ...... 4,100 R u t la n d ,...... — — 4,100 - _ 1,055,400 Salem,...... 170,000 $98,400 $223,000 $132,000 532,000 44,200 - 44,200 S a lisb u r y ,...... - — 4,500 _ 4,500 Sandisfield,...... 31,350 Sandwich, ...... 950 “ — 30,400 - - “ Saugus, 1,300 _ 1,300 Savoy,...... “ - 34,200 S c it u a t e ,...... — 34,200 - 3,000 - 3,000 Seekonk, ...••• - — - 25,190 Sharon, ...... 10,540 - ~ ~ 14,650 13,750 - 13,750 S h e ffie ld ,...... - - ~~ ~ - 82,330 49,830 — ~ ~ 32,500 Shelburne,...... 13,000 - 13,000 Sherborn, ...... - - — ~ - 17,600 - — 17,600 S h i r l e y , ...... ~ 14,100 - 14,100 Shrewsbury,...... — ~ - 3,600 Shutesbury,...... - — ~ 3,600 - 27,500 S o m e rse t,...... — — — 27,500 - 2,017,334 Somerville,...... - 1,638,834 - 378,500 - 27,600 South Abington,...... - — ~ 27,600 67,500 - 67,500 South Hadley, ..... - “ ~ ~ - 14,600 South Scituate, ..... - — 14,600 - 10,000 Southampton,...... 3,700 - — 6,300 - 44,555 Southborough,...... 14,555 “ — — 30,000 - 113,300 Southb r i d g e , ...... 17,000 - - 96,300 Southwick, ...... - — — 9,000 - 9,000 1877.] 1877.] Spencer, _ _ $30,500 - $30,500 Springfield,. $140,000 $19,000 - ' 1,122,000 $75,000 1,356,000 Sterling, _ — 12,000 - 12,000 Stock bridge, 22,380 _ - 29,500 - 51.880 Stoneham, . _ - 57,300 - 57,300 Stoughton, . _- 76,300 - 76,300 Stow, _- 8,500 - 8,500 ko Sturbridge, . _- 14,000 14,300 28,300 Sudbury, 29,000 5,653 - 11,500 - 46,153 Sunderland, _- 13,000 - 13,000 Sutton, _ - 14,450 - 14,450 Swampscott, __ 34,500 - 34,500 100. HOUSE—No. Swanzey, -- 8,800 1,250 10,050 _ Taunton, 21,300' $ 8,000 _ 493,400 72,000 594,700 Templeton, . _- 32,500 - 32,500 Tewksbury,. _ _ 14,300 - 14,300 Tisbury, " . - $12,200 17,200 4,000 33,400 Tolland, __ 1,200 - 1,200 Topsfield, . _ _ 11,500 4,500 16,000 Townsend, . — - 25,000 - 25,000 Truro, . 1,050 _ _ 6,200 - 7,250 Tyngsbordugli, _ _ 11,250 - 11,250 Tyringham, - - 6,000 - 6,000 _ _ Upton,. 35,000 35,000 Uxbridge, . 1,000 2,300 - - 32,400 - 35,700 Wakefield, . __ 144,500 _ 144,500 Wales,. _ _ 24,200 - 24,200 Walpole, __ 40,500 - 40,500 Waltham, . 25,000 __ 188,000 - 213,000 Ware, . ” 55,000 55,000 " Return of Property Exempted from Taxation—Concluded.

Literary Institu­ Benevolent In­ Charitable Insti­ Scientific Insti­ Houses of Re­ Agricultural CITY OR TOWN. T o t a ls . t io n s . stitutions. t u tio n s . t u tio n s . ligious W orship. S o c ie tie s .

i [Jan. REPORT. COMMISSIONER’S TAX _ Wareham, . $ 1 9 , 7 0 0 $ 1 9 , 7 0 0 Warren, __ __ 3 3 , 7 0 0 - 3 3 , 7 0 0 __ _ _ - 3 , 5 0 0 Warwick, . 3 , 5 0 0 _ - _ - 2 , 0 0 0 Washington, - 2 , 0 0 0 Watertown,. _ - 9 6 , 0 8 0 - 9 6 , 0 8 0 Wayland, . _ _ _ - 2 0 , 0 0 0 - 2 0 , 0 0 0 Webster, _ _ _ - 8 4 , 0 0 0 - 8 4 , 0 0 0 Wellfleet, . _ $ 2 , 8 0 0 - - 2 4 , 0 0 0 - 2 6 , 8 0 0 __ _ _ - 1 , 0 0 0 Wendell, . 1 , 0 0 0 __ _ - 6 , 0 0 0 Wenham, _ 6 , 0 0 0 West Boylston, . _ _ _ - 1 9 , 2 0 0 - 1 9 , 2 0 0 _ - - 1 1 0 , 5 0 0 West Bridgewater, $ 7 9 , 0 0 0 - 3 1 , 5 0 0 West Brookfield,. _ _ _ _ 5 , 5 0 0 - 5 , 5 0 0 West Newbury, . _ _ $ 1 , 5 0 0 - 1 7 , 4 0 0 - 1 8 , 9 0 0 _ _ _ - 5 3 , 7 0 5 West Springfield, 3 , 9 0 5 4 9 , 8 0 0 West Stockbridge, _ _ _ _ 1 1 , 5 0 0 - 1 1 , 5 0 0 . Westborough, _ _ _ 6 1 , 0 0 0 $ 7 8 4 6 1 , 7 8 4 _ _ - 1 7 3 , 2 0 0 Westfield, . 1 0 , 0 0 0 _ 1 6 3 , 2 0 0 _ _ - - 4 5 , 1 7 5 Westford, . 3 3 , 1 7 5 1 2 , 0 0 0 _ _ _ - 3 , 3 0 0 Westhampton, 3 , 3 0 0 _ _ _ _ 9 , 6 0 0 Westminster, _ 9 , 6 0 0 _ _ _ - 1 7 , 5 0 0 Weston, _ 1 7 , 5 0 0 W estport, . _ _ _ _ 2 0 , 8 5 0 - 2 0 , 8 5 0 _ Weymouth,. 5 , 8 0 0 _ _ 2 1 4 , 7 0 0 5 , 9 0 0 2 2 6 , 4 0 0 Whately, _ _ _ 3 , 0 0 0 - 3 , 0 0 0 _ _ - Wilbraham, 1 2 4 , 0 0 0 _ 4 1 , 0 0 0 1 6 5 , 0 0 0 Williamsburg, - - - - 3 9 , 5 0 0 - 3 9 , 5 0 0 Williamstown, *500,000 1877.] Wilmington, - - $64,750 _ $564,750 Winchendon, “ - 10,950 - 10,950 - - Winchester, - 55,883 55,883 Windsor, 80,800 - 80,800 Winthrop, . - - 21,000 _ Woburn, 34,140 21,000 - - 270,600 _ 304,740 Worcester, . 397,400 $44,100 W orthington, $199,400 1,254,200 $85,300 1,980,400 Wrentham, . - - 7,900 - 7,900 — “ 23,300 23,300 Yaj-mouth, . 8,700 - - 35,700 - 44,400 100. HOUSE—No. Total, . $15,945,629 $511,163 $6,607,635 $2,745,200 $32,917,190 $536,604 $59,263,421

CO