Tax Commissioner

HOUSE. No. 38.

REPORT

OF THE

TAX COMMISSIONER

OF THE

Commonwealth of Massachusetts,

FOR THE TEAR ENDING

December 31, 1870.

BOSTON;

WRIGHT & POTTER, STATE PRINTERS, 79 Milk Street, (corner of Federal.) 1871.

(Hommonumiltl) of ittasscicljusctts.

Treasury Department, Boston, ) January 17,1871. 5

Hon. Harvey Jewell, Speaker of the House of Bepresentatives.

•

Sir : —I have the honor to transmit through you to the legislature, the Annual Report of the Tax Commissioner for the year 1870, as made to me by D. A. Gleason, Esq., the Deputy in charge of the Tax Department.

I remain, with respect, Your obedient servant,

JACOB H. LOUD, Treasurer and Tax Commissioner. 4 TAX COMMISSIONER’S REPORT. [Jan.

Cmnmomucaltl) of iHassadjiisctto,

Tax Commissioner’s Office, Boston, ) January 17, 1871. 5

Hon. Jacob Loud, Tax Commissioner. H. ' %

Sir : —The following tables exhibit a summary statement of the operation of the law during the current tax year.

Whole amount of Taxes assessed under chapter 283, Acts of 1865.

General list, ...... $1,425,241 05 On Coal, Mining, Quarrying and Oil Companies, one-twentieth of one per cent. ;

May assessments, . . . .$5,172 29

. . November assessments, . 3,726 73 8,899 02

Aggregate of assessments, . . . $1,434,140 07

Taxes of 1870, paid,— 31 General list, ...... $1,412,468

. 45 Under section eight, . . . . 4,703

Compositions under chap. 299, Acts of 1867, . 97 50

Taxes of 1870, unpaid,— 97 General list, ...... $5,823 Abatements, 3,775 23

The following statement exhibits the outstanding unpaid taxes of corporations on the general list, and the changes during the year : 1871.] HOUSE—No. 83. 5

Taxes of 1865,—

Outstanding December 31, 1869, . $B7 80

Abatement, ..... 87 80

Taxes of 1866,—

Outstanding December 31, 1869, . $276 80 Paid, 276 80

Taxes of 1867,—

Outstanding December 31, 1869, . $333 40

Less amount paid, . . $173 76

Abatements, . . . 159 64 333 40

Taxes of 1868,— Outstanding December 31, 1869, . $1,575 62

Less amount paid, . . $854 09

Abatements, . . . 721 53 1,575 62

Taxes of 1869,— Outstanding December 31, 1869, $54,434 39

Less amount paid, ....51,451 52

Abatements, ..... 906 76

Outstanding December 31, 1870, . . . $2,076 11

Taxes of 1870,—

Outstanding December 31, 1870, . . . 5,823 97

Aggregate of unpaid taxes, . . . $7,900 08

The amount accruing to the Commonwealth under the operation of the law, for the current year is as follows : From General List Corporations,— Whole amount assessed, $1,425,211 05

Amount due cities and towns, .... 1,077,647 81

. Balance accruing to Commonwealth, . $347,593 24 under From corporations section eight, . . 8,899 02

Total am’t accruing to Commonwealth, . $356,492 26 6 TAX COMMISSIONER’S REPORT. [Jan

There will be some addition to the above amount from the business tax on several oil and mining companies, whose assessment has not yet been completed from lack of information which I shall soon possess.

Of the amount of tax assessed the present year, the sum of $1,077,647.81 will be payable, under the terms of the law, to the various cities and towns of the Commonwealth. A table is appended marked “ C,” giving the amounts to which each city and town is entitled. As usual, a distribution of that portion of the above amounts which had been collected on the twenty- sixth 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 of December.

. The amount collected at that date was . $1,284,760 51

distributed was .... 973,923 09 retained was 310,837 43

The amount of tax assessed varies but little this year from that of last year. While manufacturing and mechanical corporations have shrunk somewhat in value, owing to the gener- ally depressed condition of their business, railroad and insurance stocks have, on the whole, rather increased in value. The rate of taxation was a little lower than that of last year, which is rather a noticeable fact, as it is the first time since 1864 that there has failed to be an alternation from lower to higher and back from higher to lower in successive years.

The comparative valuation of the capital stock and real estate of corporations during the years 1869 and 1870 is as follows :

The aggregate valuation of corporate stocks,— In 1869, $193,742,799 00 1870, 199,041,268 00

Excess of 1870, ...... $5,298,469 00

The value of real estate and machinery,— In 1869, $100,801,756 00 1870, 106,977,292 00 00 Excess of 1870, ...... $6,175,536 1871.] HOUSE—No. 33. 7

The aggregate excess on which a tax was laid,— In 1869, $95,167/45 00 1870, 92,063,976 00

Excess of 1869, $3,103,769 00

The year for which accounts are kept in this office is neces- sarily the year for purposes of taxation, commencing with May first. The following table has been prepared to connect the accounts of this office with those of the reports of the Treasurer and Auditor, which relate to the financial year, commencing with January first. The whole amount realized by the Commonwealth during the financial year ending December 31, 1870, has been, —

From taxes of 1870,—

General list, distributed, . . $307,264 28 not distributed,. . 32,386 48

. Under section five, . . 3,573 64 Mining list, 4,743 95 5347,968 35

Taxes of previous years collected in 1870,—

General list of 1866, . . . $79 08

of 1867, ... 35 14

of 1868, ... 56 84

of 1869, . . . 22,074 83 22,245 89 list Mining of 1866, ... $5 00

of 1867, . . . 134 29

of 1868, ... 277 40

of 1869, . . . 3,873 22 Interest, 11 76 4,301 67

. . Total amount realized, . $874,515 91

To harmonize this result with that which appears in the

Treasurer’s report, there should be added,— 8 TAX COMMISSIONER’S REPORT [Jan

Taxes of previous years collected subsequent to January 1, 1870, and distributed to towns and

cities January 25th, 1870, . . $13,596 85 The amount now in the treasury to be distributed among the cities

and towns, .... 112,234 75 The amount belonging to cities and towns on account of the distribution in November, not called for December 315t,.... 237 56 The amount received from several cities and towns in repayment of tax refunded by Resolve of 1869,

chap. 23, ..... 227 96 5126,297 12

$500,813 03

And there must be deducted the amount paid during the year to cities and towns on account of

taxes of previous years, . .$109,878 43 Tax under section eight reported on

Treasurer’s books separately, . 9,045 62 118,924 05

$381,888 98

The whole amount assessed during the year upon coal, mining and oil companies is as follows :

Upon returns of 1866, ...... $5O 00 of 1867, 175 00 of 1868, 410 00 of 1869, 1,688 00 of 1870, 8,899 02

Aggregate of assessments in 1870, . . $11,222 02

The whole amount paid by such coi’porations during the year ending December 31, 1870, is as follows : 1871.] HOUSE—No 38. 9

Taxes of 1866, ...... $5 00 of 1867, 134 29 of 1868, 277 41 of 1869, 3,873 21 of 1870, 4,743 95 Interest, 11 76

. Aggregate of collections in 1870, . $9,045 62

A few compositions have been made under the provisions of chapter 299, Acts of 1867.

The taxes compounded for amounted to . . $1,822 90

The amount received was . . $2OB 81

. abated was . 1,614 09

The details of the mining tax of 1870 are as follows:

One-twentieth, of one per cent.; Massachusetts corporations,—

May assessments, .... $2,699 15

November assessments,. . . 1,965 79 54,664 94

Foreign corporations,—

May assessments, .... $2,473 14

November assessments, . . 1,760 94 4,234 08

Aggregate mining, etc., taxes of 1870 assessed, $8,899 02

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

Taxes paid, ..... $4,743 95

Abated, ..... 57 00 4,800 95

. 07 Taxes of 1870 unpaid January 1, 1871, . $4,098 10 TAX COMMISSIONER’S REPORT. [Jan.

The whole number of corporations to which my attention has been directed during the year 1870, is 1,317 From which deduct the general list, charters ex- pired and corporations dismissed as dead, 127 Mining, &c., corporations dismissed as dead, 31

Foreign mining list, .... 61 219

And there remains existing corporations Dec. 31,1870, 1098 a list of which with their location and the date of their organization or charter is hereto annexed, marked A.

Of the corporations under notice 1870, . . . 1,317

There were on the mining list, .... 148 Leaving in the general list of manufacturing and

other corporations, ...... 1,169

Of which have made due returns, . . 965

Were organized since May 1, 1870,—

Under 1870, c. 224, . . 35

G. S., c. 61, . .4

Special Acts, 1870, . 8 47 Charters prior to May 1, 1870, not accepted, and others not com- pletely organized or too dead to

. . make any return, . 148 Collateral Loan Co. exempt from taxation, 1 Taxed locally in 1870, and return not required, 5 Leased or owned by other Corporations, 3 1,169

Mining and Oil Companies. Whole number on 1i5t,...... 148

Massachusetts Companies, . . . .87 Foreign companies, 61 1871.] HOUSE—No. 38. 11

Massachusetts Companies.

May returns, .... required, 58 ; received, 49

“ “

. . November returns, . 56; 26

“ “

. Business reports, . . 59; 48

Foreign Companies.

May returns, .... required, 58 ; received, 37

“ “ November returns, ... 58; 23

Whole number of companies making any returns for 1870 : Massachusetts companies, 52

Foreign companies, ...... 36

Whole number of companies making all the returns for 1870 :

Massachusetts companies, ...... 23

Foreign companies, ...... 23

In process of dissolution, or practically dead, . . 31

Organization certified since May 1, 1870, ... 1

The authorized net increase of corporate capital in the State during the year is as follows : Authorized by special Act,

New corporations (42), .... $23,055,000 00

Increase of capital of existing corp’ns (16), . 3,910,000 00 Total increased capital authorized by

special Acts of 1870, . . . $26,965,000 00

Under general laws,— Under G. S,, c. 61, or prior to June 9,1870 (45), $4,441,475 00 Certified increase of capital of such comp’es (7), 639,000 00 New corporations under 1870, chap. 224 (36), 2,679,600 00

$34,725,075 00

Reductions,—

By special Act (3), . . $1,275,000 00 General law organizations (4), 225,000 00 1,500,000 00

$33,225,075 00 12 TAX COMMISSIONER’S REPORT. [Jan.

This shows an increase of corporate capital over that reported last year, allowing for the $50,000,000 authorized capital of the Northern Railroad. Of the eighty-one new companies under general laws only two were mining companies, one of which organized under the old law, with a capital of $400,000, and has abandoned its organization. In this connection I would urgently recommend that a large number of corporations which are technically alive be dissolved by an Act of the legislature for that, purpose. There are, at least, three hundred corporations organized under the general laws since the year 1851, a very large proportion of them since the year 1860, which are now to all useful intents and purposes abandoned. In many cases the whole capital has been sunk, the stockholders have become discontented and disgusted with the matter, and are unwilling to take the trouble and incur the expense of obtaining a dissolution by decree of court. In view of the law, as I am informed, they are still in existence, and are a source of great annoyance, as in many cases there are no officers who are willing to represent them, and it is almost im- possible to determine whether the collection of a tax is, or is not, an utterly hopeless matter. The course which I recommend, although unusual, is entirely within the power of the legislature under the right reserved in the statutes, and will confer a great favor upon many shareholders who are in uncer- tainty as to what possible liabilities may arise in the future. The Board of Appeal was constituted by the appointment of the Hon. Charles Adams, Jr., of the Council to serve with the Treasurer and Auditor. The board organized February 17, 1870, by the choice of Mr. Adams, as Chairman, when the first session was held. Since that time, one hundred and two appeals have been heard, with the results indicated in the accompany- ing table. The Board of Appeal have also considered several cases of town appeals, including those referred to in my last report. In nearly all these cases 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 town. 1871.] HOUSE—No. 38 13

Appeals in 1870.

Whole number of appeals, ...... 102

Appeals of 1865, ...... 1

Abatements allowed, ..... 1

Appeals of 1867, ...... 1

Abatements allowed, ..... 1

Appeals of 1868, ...... 5

Abatements allowed, ..... 5

Appeals of 1869, ...... 12

Abatements allowed, ..... 11

Abatements refused, ..... 1

Appeals of 1870, ...... 83

. Abatements allowed, . . . .73

Abatements refused, ..... 5

Appeals withdrawn, ..... 5

Of the above cases, those of 1865, 1867, 1868, and some of 1869, were uncollectible taxes abated by the board, for the purpose of clearing the books. A list of the cases considered, and the result in each case, is annexed, marked “ B.” The lists of shareholders in national banks were printed and forwarded two days before the time fixed by law. This result was accomplished only by great exertion on thS part of the printers, and also of this office to obtain the lists. If the lists were correct, and were forwarded within the time allowed by law to the assessors for the purpose, there would be no serious trouble. In the three years which the law has been in operation there has been a steady improvement, and there is reason to hope that hereafter some portion of the time allowed by the law for this purpose may be found unnecessary. Whether some other plan of arranging for the assessing and collecting of this tax cannot be devised, is a question worth attention. There are many opportunities for evasion of taxation under the present law which are undoubtedly improved to some considerable extent. I would respectfully renew the suggestion made last year, that the capital stock of stock and mutual insurance companies he declared subject to the provisions of chapter 283, Acts of 1865. 14 TAX COMMISSIONER’S REPORT. [Jan.

There is growing up a class of associations or organizations, where the property is held under a trust deed for the benefit of numerous shareholders whose interests are evidenced by instru- ments nearly resembling certificates of shares in the stock of corporations, which are assignable in a very similar manner. There is good reason to believe that a considerable amount of profitable property has escaped taxation by this arrangement and some legislation seems to be necessary to reach the case. The general plan of these associations is much like that of the English Joint-Stock Companies, and I would suggest that the history of those associations as recorded in the reports of the English courts, will not probably be thought to warrant the encouragement of the formation of such bodies here by any remission or inadequacy of taxation. The question of the status of the shareholders in these bodies with respect to the tax laws is now before our supreme court for adjudication in the case of one of the most prosperous and wealthy of these bodies, and the decision of the court will, of course, determine the propriety or necessity of further provision in this regard.

Yery respectfully, Your obedient servant,

DANIEL A. GLEASON, Deputy Tax Commissioner. 1871.] HOUSE—No. 33. 15

Table A.

Corporations existing under authority of this Commonwealth , December 31, 1870, and subject to taxation under the Corpor- ation Tax Act.

Acushnet Cooperative Association, New Bedford. Organization certified November 9, 1867, under 1866, c. 290. Adams and Cheshire Reservoir Company, Cheshire. Chartered 1869, c. 176. Adams Gas Light Company, South Adams. Organization certified November 13, 1860. Adams Sugar Refinery, Boston. Chartered May 20, 1870, c. 267. Adriatic Mills, Worcester. Organization certified December 14, 1863. 2Etna Mills, Watertown. Organization certified 1863. Chartered 1864. 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. Albion Cofiee Huller Company, Boston. Organization certified June 28, 1869. Albion Lead Works, Taunton. Organization under 1870, o. 224. Certified November 29, 1870. Albion Paper Company, Holyoke. Organization certified Decem- ber 20, 1869. American Arms Company, Boston. Organization under 1870, o. 224. Certified June 20, 1870. American Carpet Cleaning Company, Boston. Organization under 1870, c. 224. Certified November 8, 1870. 16 TAX COMMISSIONER’S REPORT. [Jan.

American Cigar Makers’ Cooperative Association, Westfield. Or- ganized March 9, 1869, under 1866, c. 290. American Consolidated Fire-Extinguisher Company, Boston. Or- ganization certified December 1, 1868. American Corrugated Iron Company, Springfield. Organization certified June 13, 1869. American Gas Screen Manufacturing Company, Haverhill. Or- ganization under 1870, c. 224. Certified September 2, 1870. American Hide and Leather Splitting and Dressing Machine Com- pany, Boston. Organization certified February 15, 1865. American Horse Collar Company, The, Boston. Organization certified January 1, 1868. American Horse Shoe Company, Boston. Organization certified January 24, 1868. American Hydraulic and Steam-Engine Corporation, Boston. Or- ganization under 1870, c. 224. Certified October 4, 1870. American Improved Gas Light Company of Boston, Boston. Or- ganization certified January 11, 1868. American Improved Gas Light Company of Lawrence, Lawrence. Organization certified August 22, 1868. American Improved Gas Light Company of Lowell, Lowell. Or- ganization certified January 6, 1868. American Improved Gas Light Company of Massachusetts, Boston. Organization certified July 27, 1868. American Improved Gas Light Company of West Roxbury, West Roxbury. Organization certified October 30, 1868. American Insurance Company, Boston. Chartered 1818. American Leather Peg Company, Boston. Organization certified February 26, 1870. American Linen Company, Fall River. Chartered 1853. American Low Water Reporter Company, Newburyport. Organ- ization certified October 8, 1867. American Machine Company, Newburyport. Organization certified June 25, 1867. American Magnesium Company, Boston. Organization certified March 1865. American Marble Cutting Company, Boston. Organization certified May 11, 1866. American Metallic Tubing Company, Boston. Organization certi- tified June 15, 1867. American Molded Collar Company, Boston. Organization certified November 19, 1864. 1871.] HOUSE—No. 38. 17

American Mortising Machine Company, Norfolk County. Organ- ization certified November 26, 1869. American Nut and Arms Company, Boston. Organization certified March 28, 1867. American Optical Company, Southbridge. Organization certified March 15, 1869. American Patent Sponge Company, Boston. Organization certified June 25, 1867. 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 Steam Gauge Company, Boston. Chartered 1854. American Straw Sewing Machine Company,Boston. Organization certified January 8, 1870. American Tablet Company, Boston. Organization certified No- vember 29, 1865. American Tack Company, Fairhaven. Organization certified May 9, 1867. American Tool and Machine Company, Boston. Organization certified October 4, 1864. American Tube Works, Somerville and Boston. Organization certified April 29, 1852. American Watch Company, Waltham. Chartered 1854. American Water Meter Company, Boston. Chartered March 31, 1870, c. 139. American Whip Company, Westfield. Organization certified Jan- uary 11, 1870. Ames Manufacturing Company, Springfield. Chartered 1834. Ames Plow Company, Boston. Organization certified February 24, 1864. Amesbury and Salisbury Gas Company, Araesbury. Assessment certified August 4, 1860. % 3 18 TAX COMMISSIONER’S REPORT. [Jan.

Amesbury Mills, Amesbury. Organization certified December 16, 1867. Amesbury Railroad Company, Amesbury. Chartered 1869, c. 175. Organized April 28, 1869. Amherst Branch Railroad Company, Amherst. Chartered 1848. 1869, c. 163. Amherst Gas Light Company, Amherst. Chartered 1870, c. 123. Andover Bridge, The Proprietors of, Andover. Chartered 1793. Owned by Essex Company. Annawan Manufactory, Pall River. Chartered 1825. Appleton Company, Lowell and Boston. Chartered 1828. Aquapelle Company, Boston. Organization under 1870, c. 224. Certified December 27, 1870. Archimedean Ventilation Company, Boston. Organization certified January 26, 1864. Arlington Gas Light Company, Arlington. Chartered 1854. Arlington Horse Railroad Company, Arlington. Chartered 1857. Arlington Lake Water Company, Arlington. Chartered 1855. Revived 1867, c. 40. Arlington Piano Company, Leominster. Organization certified July 1, 1867. Arlington Woolen Mills, Lawrence. Organization certified Feb- ruary 20, 1865. Arms and Bardwell Manufacturing Company, The, Northampton. Organization certified July 14, 1866. Asbury Grove Railroad Company, Hamilton. Chartered 1870, o. 164. Ashburnham Reservoir Company, Ashburnham. Chartered 1853. Ashby Reservoir Company, Ashby. Chartered May 1, 1869, c. 225. Assabet Manufacturing Company, Sudbury and Boston. Organiza- tion certified September 11, 1862. Assonet Fishing Company, Freetown. Chartered 1860. Assonet Machine Company, Freetown. Organization certified July 19, 1869. Athol and Enfield Railroad Company, Athol. Chartered 1869, co. 174, 404. Athol Machine Company, The, Athol. Organization certified June 4, 1868. Atlantic Cotton Mills, Lawrence. Chartered 1846. Atlantic Works, East Boston. Chartered 1853. 1871.] HOUSE—No. 38. 19

Attleborough Branch Railroad Company, Attleborough. Chartered 1870, c. 100. Attleborough Steam Power Company, Attleborough. Organiza- tion certified September 20, 1858. Automatic Gas Machine Company, Boston. Organization certified March 10, 1864.

Baker’s Pond and Drain Fishing Company, South Yarmouth. Chartered 1858. Baldwin Company, North Chelmsford. Chartered 1844. Baldwinville Mill Company, Templeton. Organization certified June 9, 1870. Barristers’ Hall in Court Square, Proprietors of, Boston. Chartered 1848. Owned by Fifty Associates. Bartlett Steam Mills, Newburyport. Chartered 1837. Bass River Upper Bridge, The Proprietors of, Yarmouth and Dennis. Chartered 1833. Battery Wharf Company, Boston. Chartered 1869, c. 158. Bay State Brick Company, Boston. Organization certified July 2, 1863. Bay State Chemical Company, Boston. Organization under 1870, c. 224. Certified December 23, 1870. Bay State Faucet and Valve Company, Chicopee. Organization under 1870, c. 224. Certified September 12, 1870. Bay State Fire Insurance Company, Worcester. Chartered 1860. Bay State Glass Company, East Cambridge. Organization certified October 9, 1851. Bay State Gold Mining Company, Boston. Organization certified January 14, 1867. Bay State Hardware Company, Northampton. Organization certified, January 21, 1862. Bay State Horse Rake Company, Winchendon. Organization under 1870, c. 224. Certified October 29, 1870. 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 July 12, 1866. Bay State Steamboat Company, Fall River. Chartered 1849. Bayley Hat Company, Newburyport. Organization certified 1867. Beaman Manufacturing Company, West Boylston. Chartered 1831. Beckwith Lumber Company, Fitchburg. Organization certified April 23, 1869. 20 TAX COMMISSIONER’S REPORT. [Jan.

Bedford, Lexington and Arlington Railroad Company, Bedford. Chartered 1869, c. 9. Bedford Railroad Company, Bedford. Chartered 1869, c. 9. Belcher and Taylor Agricultural Tool Company, Chicopee. Organ- ization certified November 25, 1864. Belvidere Woolen and 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. Beoli Company, Fitchburg. Chartered 1864. Berkshire Railroad Company, Stockbridge. Chartered 1837. Berkshire Woolen Company, Great Barrington. Chartered 1836. Beverly Gas Light Company, Beverly. Organization certified June 15, 1859. Beverly Insurance Company, Beverly. Chartered 1852. Bickford Spinner and Knitting Machine Company, Boston. Organi- zation certified September 8, 1869. Bigelow Carpet Company, Clinton. Chartered 1854. Bigelow Manufacturing Company, The, Springfield. Organization certified March 5, 1870. Bigelow Mills, Boston. Organization certified October 27, 1868. Black River Mining Company, Boston. Organization certified March 10, 1863. Boott Cotton Mills, Lowell. Chartered 1835. 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. Organization certified March 6, 1869. Boston and Fairhaven Iron Works, Fairhaven. Chartered 1863. Boston and Hingham Steamboat Company, Boston. Chartered 1831. Boston and Lackawanna Coal Company, Boston. Organization certified November 17, 1864. Boston and Lexington Paint Company, Boston. Organization certified May 9, 1867. Boston and Lowell Railroad Company, Boston. Chartered 1880. 1869, c. 459. Boston and Lynn Union Railway Company, Lynn. Chartered June 12, 1869, c. 397. 1871.] HOUSE—No. 38. 21

Boston and Maine Foundry Company, South Reading. Organiza- tion certified February 13, 1856. 1869, c. 343. Boston and Maine Granite Company, Boston. Organized under General Laws about January 1, 1868. Boston and Maine Railroad Company, Boston. Chartered 1833. Boston and Martha’s Vineyard Peat Company, Boston. Organiza- tion certified February 18, 1867. Boston and New Brunswick Hemlcfck Bark Extract Company, Boston. Organization certified January 15, 1868. Boston and New York Slate and Tile Company, Boston. Organi- zation certified April 13, 1864. Boston and Northfield Slate Company, Boston. Organization certified February 24, 1866. Boston and Providence Railroad Company, Boston. Chartered 1831. Boston and Reese River Silver Mining Company, Boston. Organ- ization certified October 7, 1865. 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 Company, Worcester. Char- tered 1847. 1869, c. 361. Boston Beer Company, Boston. Chartered 1828. Boston Belting Company, Boston. Chartered 1845. Boston Button Company, Winchester. Organization certified May 22, 1868. Boston Can Company, Boston. Organization certified February 27, 1866. Boston Car Spring Company, Boston. Organization certified May 9, 1867. Boston Champion Fixture Company, Boston. Organization certified 1866, c. 290. Boston, Clinton and Fitchburg Railroad Company, Fitchburg. Chartered 1847. 1869, c. 299. Boston Copper and Sulphuric Acid Company, Malden. Certificate of organization filed in City Clerk’s office, Boston, March 10, 1870. Boston Corset Skirt Company, Boston. Organization certified August 21, 1862. 22 TAX COMMISSIONER’S REPORT. [Jan.

Boston Diatite Company, Boston. Organized August 12, 1869. Boston Duck Company, Palmer and Boston. Chartered 1845. Boston Dye Wood and Chemical Company, Boston. Organization certified February 21, 1868. Boston Elastic Fabric Company, Boston. Organization certified March 24, 1863. Boston Elastic Stamp Company, Boston. Organized December 10, 1867, under 1866, c. 290. Boston Exchange Company, Boston. Chartered 1836. Boston Fire Brick and Clay Retort Manufacturing Company, Boston. Organization certified January 26, 1864. Boston Folding Lamp Shade Company, Boston. Organization certified July 21, 1868. Boston Forge Company, Boston. Organization certified March 28, 1867. Boston Gas Light Company, Boston. Chartered 1828. Boston, Hartford and Erie Railroad Company, Boston. Chartered 1868. c. 145. 1865, c. 275. Boston Hemp Manufacturing Company, Boston. Chartered 1831. Boston Ice Company, The, Boston. Organization certified April 6, 1866. Boston Insurance Company, Boston. Chartered 1823. Boston Iron Company, Boston. Chartered 1822, c. 5. Boston Lead Company, Boston. Chartered 1829. Boston Lock Company, Boston. Organization certified May 29, 1869. Boston Machine Company, Boston. Organized September 1,1864. Boston Manufacturing Company, The, Boston and Waltham. Char- tered 1813. Boston Milling Company, Boston. Organization certified Septem- ber 16, 1867. Boston Musical Hall Association, Boston. Chartered 1851. Boston News Company, The, Boston. Organization certified March 2, 1870. Reorganization under 1870, c. 224. Certified August 15, 1870. Boston Optical Works, Boston. Organization certified May 10, 1867. Boston Rubber Shoe Company, Malden. Chartered 1853. Boston Safe Deposit Company, Boston. Chartered 1867, c. 151. Boston Screw Company, Boston. Organization certified December 12, 1866. 1871.] HOUSE—No. 38. 23

Boston Skating Rink Association, Boston. Chartered 1868, cc. 147, 240. c. 449. Boston Star Collar Company, Boston. Organization certified March 17, 1868. Boston Stereotype Foundry, Boston. Chartered 1850. Boston Sugar Refinery, Boston. Chartered 1834. 1863, c. 196. Boston Theatre, The Proprietors of the, Boston. Chartered 1858. Boston Type Foundry, Boston. Organization certified July 8, 1865. Boston Water Power Company, Boston. Chartered 1824. Boston Wharf Company, The, Boston. Chartered 1836. Boston Wheat and Bread Company, Boston. Chartered 1865. Bowditch Mills, Salem. Chartered 1868, c. 218. Boylston Fire and Marine Insurance Company, Boston. Chartered 1825. Boylston Market Association, The, Boston. Chartered 1809. Bridgewater and Taunton Railroad Company, Taunton. Chartered 1867. 1869, c. 38. Bridgewater Iron Manufacturing Company, Bridgewater. Char- tered 1825. Brookline and Back Bay Street Railroad Company, Boston. Char- tered 1866. Brookline Gas Light Company, Brookline. Chartered 1853. Bullion Consolidated Mining Company, Boston. Organization certified December 6, 1865. Bullivant Shoe and Last Company, Boston. Organization certified September 18, 1869. Bunker Hill Gold Mining Company, Boston. Organization certified October 2, 1865. Burleigh Rock Drill Company, The, Fitchburg. Organization certified December 16, 1867. Burleigh Tunnel and Mining Company, Fitchburg. Organization certified January 30, 1869. Burling Mills, Millbury. Organization certified August 10, 1869. Butcher’s Slaughtering and Melting Association, Brighton. Char- tered June 16, 1870, c. 365. Butler Braider Company, Boston. Organization under 1870, c. 224. Certified December 2, 1870. Byfield Cheese Factory Company, Byfield.

Cabot and West Springfield Bridge, The Proprietors of, Chicopee. Chartered 1846. 24 TAX COMMISSIONER’S REPORT. [Jan.

Calcutta Linseed Oil Works, Boston. Organization certified Janu- ary 29, 1868. Caledonia Gold Mining Company, Boston. Organization certified September 10, 1864. Cambridge Gas Light Company, Cambridge. Chartered 1852. Cambridge Land and Building Association, Cambridge. Chartered 1868, c. 207. Cambridge Lyceum, Cambridge. Organized May, 1841, under R. S. c. 41. 1869, c. 271. Cambridge Railroad Company, Cambridge. Chartered 1853. Cambridge Stamping Company, Cambridge. Organization certified December 8, 1865. Canton and Hyde Park Railroad Company, Canton. Chartered 1865. 1869, c. 403. Canton Aqueduct Corporation, Canton. Cape Ann Anchor Works, Gloucester. Organization certified June 26, 1868. Cape Ann Granite Company, Gloucester. Organization certified October 19, 1869. Cape Cod Boot and Shoe Manufacturing Company, Harwich. Or- ganization certified March 25, 1868. Cape Cod Railroad Company, Hyannis. Chartered 1846. Cape Cod Ship Canal Company, Sandwich. Chartered 1870, c. 36. Carbon Lamp Company, Charlestown. Organization certified October 7, 1869. Carew Manufacturing Company, South Hadley. Chartered 1848. Cary Improvement Company, Boston. Chartered 1852. Cattle Fair Hotel Company, Brighton. Chartered 1830. Central Mills Company, Southhridge. Chartered 1863. Central Square Wharf Company, East Boston. Chartered 1848. Central Wharf and Wet Dock Corporation, The, Boston. Char- tered 1815. Central Wharf Company for inspecting Fish, Welllleet. Organiza- tion certified April 16, 1865. Charles River Park Association, Milford. Organized April 12, 1865. Charlestown Gas Company, Charlestown. Chartered 1846. Charlestown Workingmen’s Cooperative Association, Charlestown. Organization certified November 14, 1866, under 1866, c. 290. Chelmsford Foundry Company, Chelmsford. Organization certified May 23, 1859. 1871.] HOUSE—No. 33. 25

Chelsea Gas Light Company, Chelsea. Chartered 1853. Chelsea Oil Company, Chelsea. Organization certified January 18, 1865. Chelsea Workingmen’s Cooperative Association, Chelsea. Organ- ization certified November 19, 1866, under 1866, c. 290. Cheshire Railroad Company, Boston. Chartered March 13, 1845. 1869, cc. 126, 318. Chester Emery Company, Boston. Organization certified May 13, 1868. Chicopee Falls Hosiery Company, Chicopee. Organization certified August 25, 1868. Chicopee Manufacturing Company, Chicopee. Chartered 1823. Christian Register Association, The, Boston. Organized Novem- ber 25, 1865. Citizens’ Gas Light Company of Quincy, Quincy. Chartered 1860. Citizens’ Gas Light Company of South Reading, Wakefield. Or- ganization certified January 10, 1862. Citizens’ Ice Company, Boston. Organization under 1870, c. 224. Certified September 19, 1870. City Fire Insurance Compan, Boston. Chartered 1847. Clear Creek Tunnel Company, Boston. Organized under General Laws. Clement and Hawkes Manufacturing Company, Northampton. Organization certified October 2, 1866. Clinton Gas Light Company, Clinton. Chartered 1854. Clinton Wire Cloth Company, Clinton. Organized 1856, under 1851, c. 133. Cohasset and Scituate Railway Company, Cohasset. Chartered 1866. Collateral Loan Company, Boston. Chartered 1859, c. 173. 1869, c. 428. Color Printing Attachment Company, Boston. Organization under 1870, c.,224. Certified June 28, 1870. Colorado Mining and Exploring Company, Boston. Organization certified January 4, ISOfi. Colton Refrigerator Company, Boston. Organization certified Feb- ruary 18, 1870. Commercial Insurance Company, Nantucket. Chartered 1831. Commercial Wharf Company, The, Boston. Chartered 1832. Commonwealth Gold Mining Company of Colorado, Boston. Or- ganization certified October 19, 1866. 4 26 TAX COMMISSIONER’S REPORT. [Jan.

Commonwealth Hotel Company, Pittsfield. Chartered 1866. Commonwealth Insurance Company of Boston, Boston. Chartered 1870, c. 132. Concord Granite Company, Quincy. Organized 1865. Connecticut River Bridge, Proprietors of, Montague. Chartered 1796. Connecticut River Railroad Company, Northampton. Chartered 1854, o. 8. 1869, o. 298. Consolidated Gas Company, Boston. Organization certified June 30, 1869. Consolidated Wax Thread Sewing Machine Company, Boston. Organization certified November 15, 1869. Constitution Wharf Company, Boston. Chartered 1855. 1869, c. 158. Conway Fire Insurance Company, Boston. Chartered 1849. Cooperative Mills, Fall River. Chartered 1867, c. 174. Cordaville Mills, Cordaville. Organization certified June 10, 1864. Coys Hill Cheese Company, Warren. Organization certified May 8, 1867. Crocker Paper Company, Fitchburg. Chartered 1870, o. 86. Crompton Carpet Company, The, Worcester. Organization under 1870, c. 224. Certified July 13, 1870. Curtis Hat Factory, Newburyport. Chartered 1869, c. 109. Or- ganized April, 1869.

Danvers Bleachery, South Danvers and Boston. Organization certified 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. Dartmouth Bridge Company, Dartmouth. Chartered 1828. Davol Mills, Fall River. Chartered 1867, c. 175. Dean Cotton and Machine Company, Taunton. Chartered 1848. Dedham Gas Light Company. Chartered 1853., Diamond Pin Company, Boston. Organization certified January 22, 1867. Dighton Furnace Company,. Taunton and Boston. Organization certified April 25, 1870. Dighton Furniture Company, Dighton. Organization certified October 1, 1867. 1871.] HOUSE—No. 33. 27

North Diohton3 Manufacturing Company, Dighton. Chartered 1822. Dighton Rolling Mill Company, Dighton. Organization certified February 19, 1867. Dorchester Gas Light Company, Dorchester. Chartered 1854. Dorset Iron Company, Boston. Organization certified March 5, 1865. Douglas Axe Manufacturing Company, East Douglas. Chartered 1834. Downer Kerosene Oil Company, Boston. Organization certified April 7, 1860. Dresser Manufacturing Company, Southhridge. Chartered 1834. Dudley Hosiery Company, Needham. Organization certified Feb- ruary 20, 1867. Durfee Mills, Fall River. Chartered February 15, 1866, c. 31. Dutcher Temple Manufacturing Company, Milford. Organization certified December 18, 1867. Duxbury and Cohasset Railroad Company, Duxbury. Chartered 1867, e. 65. Duxbury Bridge Company, Duxbury. Chartered May 10, 1869, c. 268. Dwight Manufacturing Company, Chicopee. Chartered 1841. Dwight Printing Company, Ashland. Organization certified Janu- ary 2, 1871.

E. Carver Company, East Bridgewater. Chartered 1846. E. Stebbins Manufacturing Company, Springfield. Organization certified February 13, 1868. Eagle Cotton Company, Taunton. Organization certified May 10, 1860. Eagle Mill Company, Athol and Orange. Organization certified January 8, 1868. Eagle Sugar Refinery, Boston. Organization certified August 9, 1864. East Abington Crispin Cooperative Association, Abington. Organ- ization certified November 1869, under 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. 28 TAX COMMISSIONER’S REPORT. [Jan.

East Boston Gas Company, East Boston. Organization certified April 2, 1856. East Boston Land and Improvement Company. Chartered 1870, c. 87. East Cambridge Land Company, Cambridge. Chartered 1861. East Walpole Branch Railroad Company, East Walpole. Char- tered 1868, c. 35. Eastern Marble Company, Boston. Organization under 1870, c. 224. 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 Pump and Engine Company, Easthampton. Orga- nized March 1, 1867. Easthampton Rubber Thread Company, Taunton. Organization certified December 27, 1864. Easton Branch Railroad Company, Easton. Chartered 1854. Electric Gas Lighting Company, Boston. Chartered 1868, c. 206. Elliott Felting Mills, Boston. Organization certified December 21, 1864. Elliott Fire Insurance Company, Boston. Chartered 1849. Ellis Saw Company, Boston. Organization certified November 23, 1866. Empire Cigar Company, Boston. Organization certified December 15, 1869. Enamel Paint Company, Malden. Organization certified January 31, 1868. Equitable Marine Insurance Company, Provincetown. Chartered 1845. Essex Branch Railroad Corporation, Essex. Chartered 1869, c. 183. Essex Company, Lawrence. Chartered 1845. Essex Marine Railway Corporation, Salem. Chartered 1826. Essex Merrimack Bridge, Proprietors of, Newburyport. Chartered 1792. Essex Mill Corporation, Essex. Chartered 1822. 1871.] HOUSE—No. 83. 29

Ethridge Improved Boot and Shoe Company, Boston. Organiza- tion certified September 80, 1869. Eureka Clothes Wringing Machine Company, Waltham. Organi- zation certified November 10, 1863. Eureka Ventilating Horse Cover Company, Boston. Organization under Gen. Stat. c. 61, about May, 1870. European Wharf Company, Boston. Chartered 1858. Everett Mills, Lawrence. Chartered 1860. Exchange Insurance Company, Lynn. Chartered 1870, o. 81. Exeter and Salisbury Railway, Salisbury. Chartered 1869, oc. 202, 392.

Fall River Foundry Company, Fall River. Organized March 12, 1866. Fall River Iron Works Company, Fall River. Chartered 1825. Fall River Manufactory, Fall River. Chartered 1820. Fall River Print Works, Fall River. Chartered 1848. Fall River Steamboat Company, Fall River. Chartered 1866. Fall River, Warren and Providence Railway Company, Providence, R. I. Chartered 1857. Fall River Workingmen’s Cooperative Association, Fall River. Organization certified December 4, 1867, under 1866, c. 290. Falmouth Wharf Company, Falmouth. Chartered 1819. Farmers’Butter, and Cheese Company, West Acton. Organized March 2, 1870. Farmington River Water Power Company, Otis. Chartered 1867, c. 134. Federal Union Mining Company, Greenfield. Organization certified May 10, 1864. Fifty Associates, Boston. Chartered 1820. Firemen’s Insurance Company, Boston. Chartered 1831. First Hudson Dry Goods, Grocery and Provision Cooperative As- sociation, Hudson. Organization certified November, 1869, under 1866, c. 290. First National Fire Insurance Company, Worcester. Chartered 1868, cc. 154, 269, 1869, c. 178. First Universalist Meeting-House in Worcester, Proprietors of the, Worcester. Chartered 1843. First Wesleyan Meeting-House in Lowell, Proprietors of the, Lowell. Chartered 1844. First Weymouth Laborers’ Cooperative Association, Weymouth. Organization certified February 1869, under 1866, c. 290. 30 TAX COMMISSIONER’S REPORT. [Jan.

First Worcester Cooperative Grocery and Provision Association, Worcester. Organization certified November 11, 1867, under 1866, c. 290. Fitchburg Cooperative Association, Fitchburg. Organization certified November 11, 1867, under 1866, c. 290. Fitchburg Flour Company, Fitchburg. Organization certified October 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. Flax Leather Manufacturing Company, South Natick. Organiza- tion certified August 31, 1863. Flax Pond Fishing Company in Dennis, Dennis. Chartered 1852. Florence Manufacturing Company, Florence, Northampton. Or- ganized June 1, 1866. Florence Mercantile Company, Florence, Northampton. Organiza- tion certified November 12, 1867, under 1866, o. 290. Florence Sewing Machine Company, Northampton. Organization certified May 6, 1865. Foreign Sole Sewing Machine Company, Boston, Organization certified August 31, 1864. Forest River Lead Company, Salem. Chartered 1846. Forge Village Horse Nail Company, Westford. Organization certified January 5, 1865. Foundry and Machine Company, Taunton. Organization certified July 2, 1852. Foxborougli Straw Works, Foxborough. Organization under 1870, c. 224. Certified August, 1, 1870. Framingham and Lowell Railroad Company, Lowell. Chartered 1870, c. 113. Franconia Iron and Steel Company, Wareham. Organization certified March 31, 1865. Franklin Grocery Company, Lynn. Organization certified Novem- ber 21, 1867, under 1866, c. 290. Franklin Insurance Company, Boston. Chartered 1823. Franklin Loan and Fund Association, Boston. Organized October 1 1852. 1871.] HOUSE—No. 38. 31

Franklin Paper Company, Holyoke. Organization certified January 23, 1866. Franklin Telegraph Company, Boston. Chartered 1865, 1869, o. 209. Freemasons’ Hall Association, Haverhill Chartered 1866, o. 177. Frohock Last Company, Boston. Organization certified August 15,1869. Fulton Iron Foundry Company, Boston. Chartered 1836.

Gardner Cooperative Association, Gardner. Organization certified November 9, 1868, under 1866, c. 290. Gas Fire Lighting Company, Boston. Organization certified December 12, 1867 Gaylord Manufacturing Company, Chicopee. Organization certified

April 7, 1868. , Gazette Publishing Company, Boston. Organization certified January 12, 1866. George H. Gilbert Manufacturing Company, Ware and Hardwick. Chartered 1867, c. 281. Germania Mills, Hartford, Ct. Organization certified January 19, 1865. Gilbert and Barker Manufacturing Company, Springfield. Organ- ization certified March 31, 1870. Gilberton Coal Company, Boston. Organization certified May 10, 1864. Gillespie Governor Company, Boston. Organization certified April 19, 1866. Gilpin Gold Mining Company of Colorado, Boston. Organization certified July 23, 1864. Glasgow Company, South Hadley Falls. Chartered 1848. Glendale Elastic Fabrics Company, Easthampton. Organization certified October 26, 1868. Glendale Woolen Company, Stockbridge. Chartered 1847. Globe Nail Company, Boston. Organization certified May 23, 1868. Gloucester and Lanesville Railroad Company, Gloucester. Char- tered May 29, 1867, c. 287. Gloucester Fire Insurance Company, Gloucester. Chartered 1869, c. 285. Gloucester Gas Light Company, Gloucester. Chartered 1853. Gloucester Marine Insurance Company, Gloucester. Chartered 1847. 82 TAX COMMISSIONER’S REPORT. [Jan.

Gold and Silver Association, Boston. Organization certified July 15, 1867. Gold Medal Sewing Machine Company, Orange. Organization certified August 2, 1869. Golden City Mineral and Land Company, Boston. Organization certified August 30, 1867. Gosnold Mills, New Bedford. Chartered 1848. Grafton and Millbury Railroad Company. Chartered May 20,1870, c. 269. Grafton Mills, Grafton. Organization certified March 13 1862. Grand Hotel Branch Railroad Company of Dorchester, Dorchester. Chartered 1867, c. 133. Revived 1869, c. 214. Grand Hotel Company, Dorchester. Chartered 1867, c. 87. Granite Mills, Fall River. Chartered 1863. » Granite Railway Company, Boston and Quincy. Chartered 1826. Granite Wharf Marine Railway, Fairhaven. Chartered 1853. Graves End Branch Street Railway Company, Lynn. Chartered 1868, c. 22. Revived 1870, c. 254. Great Barrington Gas Light Company, Great Barrington. Organ- ization certified November 27, 1855. Great Barrington Water Company, Great Barrington. Chartered 1868, c. 300. Great Northern Railroad Company, Boston. Chartered 1869, c. 459. 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 Au- gust 18, 1851. Greenleafand Taylor Manufacturing Company, Huntington. Name changed to Massasoit Paper Manufacturing Company, which see. Greenville Manufacturing Company, Northampton. Chartered 1846. GriswoldvilleManufacturing Company, Coleraine. Chartered 1840. Grover and Baker Sewing Machine Company, Boston. Chartered 1854. 1867, c. 327. Guardian Newspaper Association, Boston. Chartered May 28, 1869, c. 339. 1871.] HOUSE—No. 33. 83

Hadley Company, Holyoke. Chartered 1863. Hale Patent Washer Company, New Bedford. Organization certified March 9, 1868. 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 under 1870, c. 224. Certified December 28, 1870. Hampden Mills, Holyoke. Chartered 1853. Hampden Paint and Chemical Company, Springfield. Chartered 1852. Hampden Paper Company, Holyoke. Organization certified Feb- ruary 18, 1865. 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. Harleigh Coal Company, Boston. Organization certified January 27, 1865. Hartford and New Haven Railroad Company, Hartford Ct. Char- tered 1839. Harvard Manufacturing Company, Harvard. Organizatiou certified September 2, 1868. Harvard Skating Rink Company, Cambridge. Chartered 1868, c. 108. Haskins Gold Pen Manufacturing Company, Shutesbury and Am- herst. Chartered May 31, 1867, c. 292. Haverhill Aqueduct Company, Haverhill. Organized December 2, 1802. Haverhill Gas Light Company, Haverhill. Chartered 1853. Haverhill Lime Company, Boston. Organization certified January 13, 1865. Haverhill Odd Fellows’ Hall Association, Haverhill. Chartered 1869, c. 266. S 4 TAX COMMISSIONER’S REPORT, [Jan. Hayden Foundry and Machine Company, Haydensville. Organi- zation certified July 6, 1867. Hayden Manufacturing Company, Haydensville. Organization certified March 17, 1857. Haywardville Rubber Company, Stoneham. Organization certified March 3, 1870. Henry Clay Coal Company, Boston. Organization certified April 14, 1864. Hermitage Mining Company, Boston. Organization certified De- cember 14, 1866. Heywood Rattan Company, Gardner. Chartered May 1, 1869, c. 231. Hide and Leather Insurance Company, Boston. Chartered May 9, 1867, c. 226. Hide and Leather Machine Company, Boston. Organization certified January 4, 1869. Hingham Cordage Company, Hingham. Chartered 1853. Hingham Jute and Bagging Company, Hingham. Hinkley and Williams Works, Boston. Organization certified April 22*, 1864, Holmes’ Hole Marine Railway Company, Tisbury. Organized in 1868, under G. S., c. 67. Holmes’ Hole Union Wharf Company, Holmes’ Hole. Chartered 1835. Holyoke and Westfield Railroad Company, Holyoke. Chartered June 12, 1869, c. 379. Holyoke Machine Company, Holyoke. Organization certified Jan- uary 25, 1864. Holyoke Manilla Company, Holyoke. Organization certified No- vember 1, 1865. Holyoke Paper Company, Holyoke. Organization certified May 19, 1857. Plolyoke Warp Company, Holyoke. Organized under General Laws, March 31, 1869. Holyoke Water Power Company, Holyoke. Chartered 1859, c. 6. Iloosier Lode Mining Company, Boston. Organization certified October 5, 1869. Hopedale Furnace Company, Milford. Organization certified December 30, 1867. Hopedale Machine Company, Milford. Organization certified De- cember 2, 1867. Hopedale Manufacturing Company, Worcester, Organization under 1870, c. 224. Certified August 9, 1870. 1871.] HOUSE—No. 33. 85

Hopkinton and Milford Railroad Company, Hopkinton. Chartered May 9, 1867, c. 225. Hopkinton Branch Railroad Company, Hopkinton. CharteredMay 26, 1869, c. 321. Hopkinton Railroad Company. Chartered June 1, 1870, c. 299. Horn Pond Branch Railroad Company, Boston. Chartered 1852. Howard Fire Insurance Company, Boston. Chartered 1848. Howard Watch and Clock Company, Boston. Organization certified October 2, 1863. Hubbard Silver Mining Company, Boston. Organization certified May 10, 1866. Hudson Masonic Building Association, Hudson. Chartered June 13, 1870, c. 345. Hunter Paper Company, Stockbridge. Organization certified June 8, 1866. Hurlbut Paper Company, Lee. Organization certified February 27, 1865. Hyde Park Branch Railroad Company, Dedham. Chartered May 16, 1869, c. 280. Hyde Park Woolen Company, Boston. Chartered 1863.

Incas Silver Mining Company, Boston. Organized under General Laws, March, 1866. Indelible Pencil Company, Northampton. Organized July 26, 1866. Indemnity Life Insurance Company, Boston. Chartered 1865, c. 204. Independent Insurance Company, Boston. Chartered 1867, c. 57. India Manufacturing Company, Salem. Organization certified June 4, 1867. 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. , International Tablet Company, Boston. Organization certified April 1, 1867. International Telegraph Company, Boston. Chartered 1866. Ipswich Mills, Boston and Ipswich. Organization certified January 20, 1868. Ipswich Woolen Mills, Ipswich. Organization certified February 13, 1865. Iron Age Carriage Company, Boston. Organization certified De- cember 29, 1870, under 1870, c. 224. 36 TAX COMMISSIONER’S REPORT. [Jan.

Jamaica Plain Gas Light Company, West Roxbury. Chartered 1853. Jamaica Pond Aqueduct Corporation, Roxbury. Chartered 1857. James Steam Mills, Newburyport. Chartered 1842. Jasper Sugar Refinery. Chartered 1870, c. 109. Job Chase Wharf Company, Dennis. Organized February 1,1851. John Russell Manufacturing Company, Deerfield. Chartered 1868, c. 296. Journal Newspaper Company, Boston. Chartered 1857.

Kenoza Riding Park Association, Haverhill. Chartered 1866, c. 136. Kilburn, Lincoln and Company, Fall River. Organization certified January 28, 1869. King Gold Mining Company, Boston. Organization certified Sep- tember 19, 1866. King Stone Dressing Maohine.Company, Boston. Kingston Aqueduct Association, Kingston. Organized September, 1804. Kinsley Iron and Machine Company, Canton. Chartered 1854. Knifiin Mowing Machine Company, Worcester. Organization certified December 4, 1867.

Lagoon Pond Company in Dukes County, Tisbury. Chartered 1857. Lamb Knitting Manufacturing Company, Chicopee. Organization certified January 21, 1868. Lamson and Goodnow Manufacturing Company, Buckland. Char- tered 1851. 1853, c. 261. Lancaster Mills, Clinton. Chartered 1844. Lancaster Quilt Company, Clinton. Chartered 1848. Lancaster Railroad Company, Lancaster. Chartered April 30, 1870. Lane’s Cove Pier Company, Gloucester. Chartered 1828. Lawrence Duck Company, Lawrence. Chartered 1853. Lawrence Fire Insurance Company, Boston. Chartered 1870, c. 31. Lawrence Flyer and Spindle Company, Lawrence. Organization certified August 6, 1867. Lawrence Gas Company, Lawrence. Chartered 1849. Lawrence Lumber Company, Lawrence. Organization certified September 22, 1868. 1871.] HOUSE—No. 33. 37

Lawrence Manufacturing Company, Lowell. Chartered 1831. Lawrence Woolen Company, Lawrence. Organization certified June 13, 1863. Lebanon Springs Railroad Company, Williamstown. Chartered April 21, 1853, c. 168. Revived by 1869, c. 242. Lee and New Haven Railroad Company, Pittsfield. Chartered 1848, 1869, cc. 243, 348. 1870, cc. 387, 399. Leicester Water Power Company, Leicester. Chartered 1846. Lenox Crystal Glass Company, Lenox. Organization certified Jan- uary 21, 1870. Lenox Glass Company, Lenox. Organization under 1870, c. 224. Certified November 17, 1870. Lenox Hotel Company, in the town of Lenox, Lenox. Chartered 1869, c. 159. Lenox Iron Works, Lenox. Chartered 1848. Lenox Plate Glass Company, Lenox. Organization certified May 30, 1865. Lewis Wharf Company, Boston. Chartered 1884. Liberty Masonic Association in Beverly, Beverly. Chartered May 27,1867, c. 283. J Liberty Square Warehouse Company, Boston. Chartered 1826. Lightfoot’s Currying Oil Company, Boston. Organization certified June 4, 1864. Lincoln Wharf Company, Boston. Chartered 1857. Linden Carriage Spring and Axle Manufacturing Company, Wal- pole. Organization under 1870, c. 224. Certified July 27, 1870. ' J Liverpool Wharf, The Proprietors of, Boston. Chartered 1816. Locks and Canals on Merrimac River, Proprietors of the, Lowell. Chartered 1792. 1846, c. 48. Locomotive Transportation Company, Boston. Organization certified November 12, 1868. Long Pond Fishing Company, South Yarmouth. Chartered 1842. Loring and Blake Organ Compiany, Worcester. Organization certified November 27, 1868. Lowell and Lawrence Railroad Company, Lowell. Chartered 1846. Lowell Bleachery, Lowell and Boston. Chartered 1833. Lowell Gas Company, Lowell. Chartered 1846. Lowell Hosiery Company, Lowell. Chartered May 26, 1869, c. 326. Lowell Horse Railroad Company, Lowell. Chartered 1863. Lowell Machine Shop, Lowell. Chartered 1845. 38 TAX COMMISSIONER’S REPORT. [Jan.

Lowell Manufacturing Company, Lowell. Chartered 1828. Lowell Wadding and Paper Company, Lowell. Organization under 1870, c. 224. Ccrtitied August 31, 1870. Ludlow Manufacturing Company, Springfield. Organization certified 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 Gas Light Company, Lynn. Organization certified August 28, 1852. Lynn Market House Company, Lynn. Chartered 1870, c. 167. Lynn Mechanics’ Building Association, Lynn. Chartered June 15, 1870, c. 358. Lynn Workingmen’s Cooperative Association, Lynn. Organization certified November 20, 1867, under 1866, c. 290.

Magee Furnace Company, Boston. Organization certified March 6, 1868. Magic Paper Collar Company, Boston. Organization under 1870, c. 224. Certified November 4, 1870. Malden and Melrose Gas Light Company, Malden. Chartered 1854. Malden and Melrose Railroad Company, Malden. Chartered 1856. Maloy Pressure Gauge Company, Boston. Organization certified January 28, 1868. Manganese Mining Company, Boston. Organization certified in City Clerk’s Office, Boston, August 2, 1869. Mansfield and Framingham Railroad Conlpany, Mansfield. Char- tered 1862. 1867, c. 83. 1869, cc. 13, 313. Manufacturers’ Exchange Company, Boston. Chartered 1867, c. 55. Manufacturers’ Gas Company ofFall River, Fall River. Chartered 1867, c. 62. Manufacturers’ Insurance Company, Boston. Chartered 1822. Marblehead and Lynn Railroad Company, Marblehead. Chartered 1865. Revived 1869, c. 18. Marblehead Gas Light Company, Marblehead. Chartered 1854. Marginal Freight Railway Company, Boston. Chartered 1867, c. 170. 1869, c. 461. Marland Manufacturing Company, Andover. Chartered 1834. Marlborough Paper Company, New Marlborough. Organization certified June 11, 1864. 1871.] HOUSE—No. 38. 39

Marshpee Manufacturing Company, Mashpee. Chartered 1867, c. 41. Mason and Hamlin Organ Company, Boston. Organization certified January 23, 1868. June 12, 1868. Masonic Building Association, New Bedford. Organized June, 1861. 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 Compressed and Finished Stave Company, Boston. Organization certified August 21, 1865. Massachusetts Cotton Mills, Lowell. Chartered 1839. Massachusetts Frear Artificial Stone Company, Worcester. Organ- ization under 1870, c. 224. Certified November 30, 1870. Massachusetts Fruit Preserving Company, Boston. Chartered 1866. Massachusetts Glass Company, Boston. Organization certified July 25, 1867. Massachusetts Hospital Life Insurance Company, Boston. Char- tered 1818. Massachusetts Loan and Deposit Company, Boston. Chartered May 15, 1869, c. 281. Massachusetts Nailless Horseshoe Company, Boston. Organization certified June 19, 1869. Massachusetts Portable Railway Company, Boston. Organization certified October 26, 1868. Massachusetts Tar Stuffing Company, Boston. Organization certified April 18, 1870. Massachusetts Wood Preserving Company, Boston. Organization certified January 20, 1868. 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 1838. Maverick Wharf' Company, Boston. Chartered 1853. McKay Heeling Machine Company, Boston. Organization certified January 27, 1865. 40 TAX COMMISSIONER’S REPORT. [Jan.

McKay Turned Shoe Company, Boston. Organization certified August 2, 1864. Mechanics’ Mills, Fall River. Chartered 1868, c. 295. Medford and Charlestown Railroad Company, Medford. Char- tered 1855. Medford Citizens’ Union Store Association, Medford. Organization certified November 11, 1867, under 1866, c. 290. Mercantile Marine Insurance Company, Boston. Chartered 1823. Mercantile Wharf Corporation, The, Boston. Chartered 1826. Merchants, Boston and New Orleans Steamship Company, Boston. Chartered 1866, c. 18. Merchants’ Insurance Company, The, Boston. Chartered 1816. Merchants’ Manufacturing Company, Fall River. Chartered 1867, c. 81. Merchants’ Woolen Company, Dedham. 'Organization certified October 20, 1863. Merrick Thread Company, Holyoke. Organization certified Janua- ry 28, 1869. Merrill Patent Barrel Company, Boston. Organization certified September 14, 1868. Merrimac Chemical Company, Boston. Organization certified No- vember 30, 1863. Merrimac Hat Company, Salisbury. Organization certified July 24, 1856. Merrimack Manufacturing Company, Lowell. Chartered 1822. Merrimack Mills, Dracut. Organization certified August 3, 1864. Merrimack Street Railway Company. Chartered June 3, 1870, c.

Merrimack Valley Horse Railroad Company,Lawrence. Chartered 1863. Metallic Compression Casting Company, Boston. Organization certified December 5, 1868. Methuen Company, Boston. Chartered 1822. Methuen Woolen Mills, Methuen. Metropolitan Railroad Company, Boston. Chartered 1853. 1869, c. 165. Middleborough and Taunton Railroad Company, Taunton. Char- tered 1848. Middlesex Aqueduct Company, Arlington. Organized October 21,

Middlesex Company, Lowell. Chartered 1830. 1871.] HOUSE—No. 38. 41

Middlesex Railroad Company, Boston. Chartered 1870, o. 20. Middlesex Stone Brick Company, Boston. Chartered 1869, c. 118. Milford and Woonsocket Railroad Company, Milford. Chartered 1855. Milford Aqueduct Company, Chartered 1855. Milford Gas Light Company, Milford. Chartered 1854. Miller’s Falls Manufacturing Company, Erving. Organization certified September 28, 1868. Miller’s River Manufacturing Company, Athol. Organization certified December 8, 1863. Minot Manufacturing Company, Enfield. Chartered 1837. Model Lodging House Association, Boston. Chartered 1854 Monadnock Railroad Company, Winchendon. Chartered 1869, c. 126. Monson and Brimfield Manufacturing Company, The, Monson. Chartered 1815. Monson Granite Company, Monson. Chartered 1866, c. 179. Re- vived 1870, c. 13. Monson Woolen Manufacturing Company, The, Monson. Char- tered 1815. Monument Mills, Great Barrington. Chartered 1850. Morgan Envelope Company, Springfield. Organization certified April 27, 1870. Morse Twist Drill and Machine Company, New Bedford. Organi- zation certified October 8, 1864. Moseley Iron Building Works, Boston. Organization ’Certified February 4, 1865. Mosman Governor Company, Boston. Organization certified De- cember 20, 1869. Mount Hope Iron Company, East Bridgewater. Chartered 1850. Mount Laffee Coal Company, Boston. Organization certified July 2, 1867. Mount Mineral Springs Company, in the Town of Shutesbury, Shutesbury. Chartered 1867. Revived 1870. Mount Pleasant Coal Company, Boston. Organization certified June 16, 1864. Munroe Organ Reed Company, Worcester. Organization certified January 30, 1869. Munroe Paper Company, Lawrence. Organization certified May 26, 1870. Music Hall Association of Worcester. Chartered 1808, c. 125. 6 42 TAX COMMISSIONER’S REPORT. [Jan.

Mutual Mining and Exploring Company of Colorado and Utah, Boston. Organization certified May 4, 1866. Mystic River Railroad Company, Somerville. Chartered 1853. 1860, c. 461.

Nantucket and Cape Cod Steamboat Company, Nantucket. Char- tered 1855. Nantucket Fishing Company, Nantucket. Chartered 1866, c. 109. Nantucket Gas Light Company, Nantucket. Chartered 1854. Narragansett Coal Mining Company, Boston. Organization certified June 16. 1864. Narragansett Oil and Guano Company, Boston. Organization certified November 19, 1862. Nashawannuck Manufacturing Company, Easthampton. Chartered 1850. Nashua and Lowell Railroad Company, Lowell. Chartered 1836. Nashua Reservoir Company, Fitchburg. Chartered 1842. Natick Protective Union, Natick. Organization certified Novem- ber 23,1868, under 1866, c. 290. National Button Company, Easthampton. Organization certified February 8, 1866. National Cotton Gin Company, Boston. Chartered 1866. National Dock and Warehouse Company, East Boston. Chartered 1865, c. 26. National Electric Gas Lighting Company, Boston. Organization certified October 9, 1869. National Glass Insurance Company. Chartered 1870, o. 34. National Insurance Company, Boston. Chartered 1825. National Tube Works Company, Boston. Organization certified October 30, 1869. Naumkeag Steam Cotton Company, Salem. Chartered 1839. Nelson Mills, Winohendon. Chartered 1844. Neponset Cotton Factory, Canton. Chartered 1848. Neponset Reservoir Company, East Walpole. Chartered 1845. Neptune Insurance Company, Boston. Chartered 1830. Neptune Woolen Manufacturing Company, Lawrence. Chartered 1868, o. 146. New Bedford and Fairhaven Street Railway Company, New Bed- lord. Chartered 1870, c. 126. New Bedford and Middleborough Railroad Company. Chartered June 22, 1870. c. 398. 1871.] HOUSE—No. 33. 43

New Bedford and New York Steam Propeller Company, New Bed- ford. Chartered 1864. New Bedford and Taunton Railroad Company, New Bedford. Chartered 1838. 1869, c. 88. New Bedford Bridge, The Proprietors of, New Bedford. Char- tered 1796. New Bedford Copper Company, New Bedford. Organization certified February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered 1846. New Bedford Flour Mill Company, New Bedford. Organization certified January 31, 1866. New Bedford Gas Light Company, New Bedford. Chartered 1850. New Bedford Street Railroad Company, New Bedford. Chartered 1866, c. 156. New Bedford Tanning Company, New Bedford. Organization certified January 5, 1864. ' New Bedford, Vineyard and Nantucket Steamboat Company, New Bedford. Chartered 1854. New Bedford Workingmen’s Cooperative Association, New Bed- ford. Organization certified November 9, 1868, under 1866, c. 290. New Boston Aqueduct Company, South Lancaster. Organized March 11, 1826. New Braintree Cheese Manufacturing Company, New Braintree. New England Anti-Incrustation Company, Boston. Organization certified August 3, 1866. New England Brick Company, Boston. Organization certified March 15, 1869. New England Caloric Water Elevator Company, Boston. Organ- ization May 15, 1868. New England Chemical Fire-Engine Company, Boston. Organiza- tion certified March 24, 1869. New England Coal Company, Boston. Organization certified July 1, 1865. New England Concrete Pavement Company, Boston. Organization certified March 24, 1868. New England Diamond Drill Company, Boston. Organization certified March 15, 1869. New England Electric Gas Lighting Company, Boston. Organiza- tion certified July 12, 1869. New England Felt Roofing Company, Boston. Organization certified May 10,1865. 44 TAX COMMISSIONER'S REPORT. [Jan.

New England Glass Company, East Cambridge. Chartered 1818. New England Lithographic Company, Boston. Organization certified May 21, 18b9. New England Nicolson Pavement Company, Boston. Organiza- tion certified April 7, 1869. New England Patent Oil Cup Company, Boston. Organization certified October 7, 1868. New England Paving Company, Boston. Organization under 1870, c. 224. Certified September 15, 1870. New England Pharmaceutical Company, Boston. Organization under 1870, c. 224. Certified November 17, 1870. New England Pipe Works, Boston. Organization under 1870, c. 224. Certified July 16, 1870. New England Portable Pump Company, Salem. Organization certified May 13, 1867. New England Pump Manufacturing Company, Boston. Organiza- tion certified November 16, 1865. New England Silk Company, Roxbury. Organization certified June 22, 1865. New England Slate and Tile Company, Boston. Organization certified November 6, 1863. New England Spring Bed Company, Boston. Organization certified February 16, 1866. New England Steam Car Company, Boston. Organization certified February 13, 1866. New England Trust Company, Boston. Chartered 1869, c. 182. New England Vise Company, West Acton. Organized January 25, 1868. New England Vulcanite Hide Company, Boston. Organization _ certified December 9, 1868. New Haven and Northampton Company, Westfield and New Ha- ven, Ct. Chartered 1862. New- London Northern Railroad Company, New London, Ct. Chartered 1860. 1869, c. 315. New Marlborough Cheese Manufacturing Company, New Marl- borough. Organized March 12, 1868. New York Watch Company, Springfield. Organization under 1870, c. 224. Certified December 1, 1870. Newbury Manufacturing Company, Norton. Organization certified September 9, 1865. Newburyport and Plum Island Street Railway Company, Newbury- port. Chartered 1868, c. 90. 1871.] HOUSE—No 33. 45

Newburyport City Railway Company, Newburyport. Chartered June 12, 1869, c. 398. Newburyport Gas Company, Newburyport. Chartered 1850. Newburyport Printing Company, Newburyport. Chartered May 22, 1869, o. 300. 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 Union Land Company, Newton. Organized April 1, 1867. Nickerson’s Wharf Company, Boston. Chartered 1870, c. 56. Nine Mile Pond Fishing Company, Barnstable. Chartered 1860. Nobscusset Point Pier Company, The, Dennis. Chartered 1814. Nonotuck Silk Company, Northampton. Organization certified March 19, 1866. North Abington Cooperative Association, Abington. Organization certified November, 1869, under 1866, c. 290. North Adams and Bennington Railroad Company, North Adams. Chartered June 1, 1867, c. 318. North Adams Cooperative Shoe Company, The, (North) Adams. Organization under 1870, c. 224. Certified July 13, 1870. North Adams Gas Light Company, in Adams, North Adams. Chartered 1864. North Adams Woolen Company, Adams. Organization certified July 20, 1864. North American Fire Insurance Company, Boston. Chartered 1851. North Andover Mills, North Andover. Organization certified May 20, 1867. • North Attleborough Branch Railroad Company, Attleborough. Chartered 1860. 1863, c. 23. 1869, cc. 226, 414. North Attleborough Gas Light Company, North Attleborough. Organization certified April 13, 1855. North Bridgewater Gas Light Company, North Bridgewater. Or- ganization certified September 14, 1859. North Bridgewater Workingmen’s Cooperative, Grocery and Pro- vision Association, North Bridgewater. Organization certified November 1869, under 1866, c. 290. Forth Wayne Tool Company, Boston. Organization certified November 30, 1864. Forth Woburn Street Railroad Company, Woburn. Chartered 1866, c. 108. 1869, c. 216. 46 TAX COMMISSIONER’S REPORT. [Jan.

Northampton and Williamsburg Street Railroad Company, North- ampton. Chartered April 4, 1865. Northampton Bridge, Proprietors of the, Northampton. Chartered 1803. Northampton Gas Light Company, Northampton. Chartered 1853. 1869, c. 119. Northampton, Hadley and Amherst Street Railway Company, Northampton. Chartered 1867, c. 90. Northampton Loan and Trust Company, Northampton. Chartered June 3, 1870, c. 323. Northampton Pegging Machine Company, Northampton. Organi- zation certified June 7, 1869. Northfield Slate and Tile Company, Boston. Organization certified January 31, 1867. Norwich and Worcester Railroad Company, Norwich, Conn. Char- tered 1836.

Oak Bluffs Land and Wharf Company, Edgartown. Chartered 1868, c. 60. Ocean Steam Mills, Newburyport. Chartered 1845. Ocean Telegraph Company, Boston. Chartered 1869, c. 129. Oceanic Oil and Guano Company, Boston. Organization certified March 19, 1860. Odd Fellows’ Building Association, Georgetown. Chartered May 26, 1870, c. 280. Odd Fellows’ Hall Association in the City of Newburyport, New- buryport. Chartered June 8, 1869, c. 362. Old and New, The Proprietors of the, Boston. Re-organization certified under 1870, c. 224. Old Colony and Newport Railway Company, Boston. Chartered 1862, e. c. 48, 149. 1869, c. 21. Old Colony Iron Company, Taunton. Chartered 1844. Old Colony Oil Company,Boston. Organization certified March 4, 1865. O’Neil Mining and Smelting Company, Boston. Organization certified December 26,1868. Oriental Coal Company, Charlestown. Organization certified Au- gust, 3, 1860. Otis Company, Ware. Chartered 1840. Otter River Company, Templeton. Organization certified July 20, 1865. Owen Paper Company, Great Barrington. Organization certified July 2, 1862. 1871.] HOUSE—No. 88. 47

Pacific Guano Company, Falmouth and Boston. Chartered 1867, c. 129. Pacific Manufacturing Company, Falmouth. Chartered 1838. Pacific Mills, Lawrence. Chartered 1850. Parker Mills, Wareham. Chartered 1845. Parsons Paper Company, Holyoke. Organized October, 1863. Pasque Island Corporation, Gosnold. Chartered May 2, 1867, e. 200. Patent Heel Company, Boston. Organization certified January 15, 1864. Paul Whitin Manufacturing Company, Northbridge. Organization certified January 13, 1870. Peabody Mills, Newhuryport. Organization certified May 7, 1868. Peet Valve Company, Boston. Organization certified August 12, 1868. Pemberton Company, Boston. Chartered 1860. Pentucket Navigation Company, Lowell. Chartered 1867, o. 115. 1869, c. 162. People’s Fire Insurance Company, Worcester. Chartered 1847. People’s Perpetual Loan and Fund Association, Boston. Organiza- tion certified August, 1854. Pepper Knitting Machine Company, Boston. Organization certified July 17, 1865. Phillips Wharf Corporation, Salem. Chartered 1861. Phoenix Cotton Manufacturing Company, Shirley. Organization certified July 10, 1852. Phoenix Hall Association, Fairhaven. Organized March 4, 1853. Phoenix Manufacturing Corporation, Taunton. Organization certified June 10,1851. Phoenix Oil and Land Company, Boston. Organization certified August 25,1868. Pigeon Cove Harbor Company, Rockport. Chartered 1831. Pigeon Hill Granite Company, Rockport. Organization under 1870, c. 224. Certified December 6, 1870. Pilgrim Wharf Company, Weymouth. Chartered 1869, c. 173. Pine Dale Woolen Company, Athol. Organization certified Au- gust 1, 1864. Pitcher’s Castoria Manufacturing Company, Boston. Organization certified March 28, 1870. Pittsfield and North Adams Railroad Corporation, Boston. Char- tered 1842. 1869, c. 407. 48 TAX COMMISSIONER’S REPORT. [Jan.

Pittsfield Coal Gas Company, Pittsfield. Chartered 1853. Pittsfield Woolen Company, Pittsfield. Organization certified January 21, 1862. Plummer Granite Conifiany, Northbridge. Chartered 1860. Plunkett Woolen Company, Hinsdale. Organized March 1, 1861. Plymouth and Vineyard Sound Railroad Company, Plymouth. Chartered 1861, c. 196; 1868, c. 122. Revived 1870, c. 379. Plymouth Cordage Company, Plymouth. Chartered 1824. Plymouth Gas Light Company, Plymouth. Chartered 1853. Plymouth IronFoundry, Plymouth. Organization certified August 27, 1867. Plymouth Mills, Plymouth. Chartered 1846. Plymouth Woolen and Cotton Factory Company, The, Plymouth. Chartered 1814. Plymouth Woolen Mills, Plymouth. Organization certified April 23, 1864. Pneumatic Dispatch Company of Massachusetts, Boston. Char- tered June 1, 1867, c. 329. Pocasset Manufacturing Company, The, Fall River. Chartered 1822. Porter Britannia and Plate Company, Taunton. Organization certified April 18, 1859. Portland Brick Company, Boston. Organization certified April 26, 1869. Presbrey Stove Lining Company, Taunton. Organization certified July 17, 1867. Prescott Fire and Marine Insurance Company, Boston. Chartered 1855. Providence and Worcester Railroad Company, Providence, R. I. Chartered 1844. Provincetown and Plymouth Steamboat Company, The, Province- town. Chartered 1869, c. 170. Putnam Machine Company, Fitchburg. Organization certified December 4, 1856.

Quincy Railroad Company, Quincy. Chartered 1861.

Randolph Cooperative Association, Randolph. Organized under G. S., 1866, c. 290. Raynham Cooperative Boot and Shoe Company, Raynham. Organ- ized October 26, 1869, under 1866, c. 290. Reading Agricultural and Mechanic Association, Reading. Char- tered 1831. 1871.] HOUSE—No. 38. 49

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. Renfrew Manufacturing Company, South Adams. Organized May 9, 1867, under Charter 1867, o. 194. Revere Copper Company, Boston. Chartered 1828. Revere House, Proprietors of the, Boston. Chartered 1854. Reversible Collar Company, Boston. Organization certified June 7, 1866. 1869, c. 232. Rice, Barton and Fales Machine and Iron Company, Worcester. Chartered 1867, c. 274. Richardson Manufacturing Company, Worcester. Organization certified January 28, 1870. Richmond Iron Works, West Stockbridge. Chartered 1842. Riverside Cutlery Company, Northampton. Organization under 1870, c. 224. Certified October 17, 1870. 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, Plymouth. Organization certified August 27, 1868. Roby Manufacturing Company, West Chelmsford. Organization certified August 31, 1869. Rock Mills, Middleborough. Organization certified March 21,1865. Rockport Granite Company of Massachusetts, Boston. Organiza- tion certified February 2, 1865. Rockport Steam Cotton Mills, Rockport. Chartered 1847. Rollstone Insurance Company, Fitchburg. Chartered 1870, c. 125. Rollstone Machine Works, Fitchburg. Organization certified November 13, 1867. Rowe’s Wharf, Proprietors of, Boston. Chartered 1818. Roxbury Branch Railroad Company, Roxbury. Chartered 1867, c. 75. 1869, c. 114. Roxbury Carpet Company, Boston. Organization certified March 7, 1859. Roxbury Central Wharf, Proprietors of, Boston. Chartered 1841. Roxbury Gas Light Company, Boston. Chartered 1852. Russell Mills Plymouth. Chartered 1854. 50 TAX COMMISSIONER’S REPORT. [Jan.

Russell Paper Company, Lawrence. Organization certified June 4, 1864.

Saint Lawrence Mineral Land and Mining Company, Boston. Or- ganization certified December 14, 1863. Salem and Danvers Aqueduct, The Proprietors of the, Salem. Chartered 1797. Salem and Lowell Railroad Company, Lowell. Chartered 1848. 1869, c. 24. 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 Leg Company, Salem. Organization certified April 27, 1864. Salem Marine Insurance Company, Salem. Chartered 1856. Salem Marine Railway Corporation, Salem. Chartered 1828. Salem Mechanics’ Hall Corporation, Salem. 1870, c. 102. Salem Street Railway, Salem. Chartered 1861. 1869, c. 164. Salem Union Street Corporation, The, Salem. Chartered 1808. Salisbury Beach Plank Road Company, Salisbury. Chartered 1865. Salisbury Mills, Boston. Chartered 1856. Salisbury Railroad Company, Salisbury. Chartered 1869, c. 202. Samoset Mills, Plymouth. Organization certified February 4, 1857. Sandwich Workingmen’s Cooperative Association, Sandwich. Or- ganization certified November 11, 1867, under 1866, c. 290. Sandy Bay Pier Company, The, Rockport. Chartered 1811. Saunders’ Cotton Mills, Grafton. Chartered 1848. Saxonville Mills, Boston. Organization certified March 7, 1859. Seccomb Oil Manufacturing Company, Salem. Organization certified November 8, 1865. Shapleigh Mills, Newburyport. Organized May 28, 1868. Shaw Manufacturing Company, Wales. Chartered 1848. Shawmut Iron Works, Boston. Organization certified June 12, 1866. Shawmut Railroad Company. Chartered June 22, 1870, c. 897. 1871.] HOUSE—No. 33. 51

Shaw’s Union Air Engine Company, Boston. Organization certified February 4, 1867. Sheffield Railroad Company, Sheffield. Chartered April 12, 1866, c. 158. Revived May 12, 1870, c. 245. Sherman Manufacturing Company, Boston. Organization certified January 24, 1868. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered 1855. Silver Lake Company, Newton. Organized about 1870. Silver Ledge Mining Company, East Cambridge. Organization certified December 24, 1864. Silver Star Mining Company, of Boston and Nevada, Boston. Or- ganization certified October 18, 1868. Simonds Farm Corporation, Hull. Simonds Manufacturing Company, Fitchburg. Chartered 1869, c. 48. Simpson’s Patent Dry Dock Company, Boston. Chartered 1856. Slater Woolen Company, Webster. Organization certified Febru- ary 19, 1866. Smith and Dove Manufacturing Company, Andover. Organiza- tion certified June 28, 1864. Smith Paper Company, Lee. Organization certified January 10, 1866. Somerset Cooperative Foundry Company, Somerset. Organization certified November 10, 1868, under 1866, c. 290. Somerset Potters’ Works, Somerset. Chartered 1847. Somerville Horse Railroad Company, Boston. Chartered 1857. Somerville Union Hall Company, Somerville. Chartered 1869, c. 177. South Abington Workingmen’s Cooperative Grocery and Provision Association, Abington. Organized February 14, 1870, under 1866, c. 290 South Bay Company, Boston. Chartered May 16, 1853, c. 344. South Boston Freight Railway Company, South Boston. Char- tered 1868, c. 175. 1869, c. 461. 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. 1869, c. 241. South Congregational Meeting-House in Lowell, Proprietors of the, Lowell. Chartered 1831. 52 TAX COMMISSIONER’S REPORT. [Jan.

South Cove Corporation, Boston. Chartered 1845. South of Europe Steamship Company, Boston, Chartered 1865, c. 215. Renewed 1868, c. 104. 1870, c. 177. South Reading Branch Railroad Company, Boston. Chartered 1848. South Reading Cooperative Association, Wakefield. Organization certified November 6, 1867, under 1866, c. 290. South Reading Ice Company, Boston. Organization certified in City Clerk’s Office, Boston, January 28, 1854. South Reading Mechanic and Agricultural Institution, Wakefield. Chartered 1833. South Shore Boot and Shoe Company, New Bedford. Organiza- tion certified February 14, 1868. South Shore Railroad Company, Cohasset and Boston. Chartered 1846. South Weymouth Workingmen’s Cooperative Association, South Weymouth. Organization certified April, 1869, under 1866, c. 290. / South Williamstown Cheese Factory, South Williamstown. Or- ganized November 18, 1864. Southbridge and Palmer Railroad Company, Palmer. Chartered June 23, 1870, c. 405. Southern Berkshire Cheese Company, The, Great Barrington. Or- ganization certified September 1, 1870, under G. S. c. 61. Southworth Cotton Manufacturing Company, Quincy. Chartered 1870, c. 133. Springfield and Farmington Valley Railroad Company, Springfield. Chartered 1856. iB6O, c. 69. Springfield and Longmeadow Railroad Company, Springfield. Chartered 1849, c. 232. 1869, c. 70. Springfield Aqueduct Company, Springfield. Chartered 1848. 1864, c 165. Springfield Bridge, The Proprietors of the, Springfield. Chartered 1803. Springfield Cork Manufacturing Company, Springfield. Organiza- tion certified August 8, 1866. Springfield Fire and Marine Insurance Company, Springfield. Chartered 1849. Springfield Gas Light Company, Springfield. Chartered 1847. Springfield Silver Plate Company, Springfield. Organization certified March 5, 1868. Springfield Street Railway Company, Springfield. Chartered 1868, c. 63. 1869, c. 113. 1871.] HOUSE—No. 33. 53

Standard Sugar Refinery, Boston. Organization under 1870, c. 224. Certified September 28, 1870. Star Mills, Middleborough. Organization certified June 7, 1864. Stearnsville Woolen Company, Pittsfield. Organization certified August 24, 1866. 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 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. Stoughton Branch Railroad Company, Canton. Chartered 1844. 1869, cc. 20, 211. Sturbridge Cotton Mills, Sturbridge. Chartered 1836. Suffolk and Tremont Mills, Boston. Chartered 1868, c. 117. 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 Lead Works, Boston. Chartered 1841. Suffolk Manufacturing Company, Lowell. Chartered 1831. Sunapee Mining Company, Boston. Organization certified March 1, 1864. Sunderland Bridge, The Proprietors of the, Greenfield. Chartered 1811. 1869, c. 431. Sutherland’s Falls Marble Company, Boston. Organization certified April 10, 1865. Sutton Cranberry Company, Sutton. Organization under 1870, c. 224. Certified December 5, 1870. Sutton Manufacturing Company, Sutton. Chartered April 9, 1836. Swain Turbine Company, North Chelmsford. Organized October,

Swift River Manufacturing Company, Enfield. Chartered 1825.

Taber Plane Company, New Bedford. Organized February 21, 1866. 54 TAX COMMISSIONER’S REPORT. [Jan.

Taconic Mills, Pittsfield. Organization certified August 9, 1859. Taunton and Providence Railway Company, Taunton. Chartered 1869, c. 71. Taunton Branch Railroad Corporation, Taunton. Chartered 1835. 1869, c. 103. Taunton Brick Company, Taunton. Organization certified Febru- ary 4, 1868. Taunton Car Company, Taunton. Organization certified June 2, 1869. Taunton Copper Manufacturing Company, Taunton. Chartered 1831. Taunton Crucible Company, Taunton. Organization certified Feb- ruary 27, 1865. Taunton Gas Light Company, Taunton. Chartered 1853. Taunton Insurance Company, Taunton. Chartered 1870, c. 83. Taunton Iron Works Company, Taunton. Chartered 1854. Taunton Locomotive Company, Taunton. Chartered 1847. Taunton Oil Cloth Company, Taunton. Organization certified June 30, 1857. Taunton Street Railway Company, Taunton. 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. Tecumseh Mills, Fall River. Chartered 1866, c. 12, Telescopic Cup Company, Boston. Organization certified March 27, 1867. Thorndike Company, Palmer. Chartered 1836. Timoke Mining Company, Boston. Organization certified Decem- ber 7, 1866. Tittle’s Keep Dry Manufacturing Company, Boston. Organized about May 1, 1870. Torrent Rotary Pump Company, Boston. Organization certified May 13, 1864. TownsendLeather Company, West Townsend and Boston. Organ- ization certified November 29, 1867. Traders’ and Mechanics’ Insurance Company, Lowell. Chartered 1848. Traveller Newspaper Association, Boston. Chartered 1858. Treasury Mining Company, Boston. Organization certified Apiil 30,‘1866. 1871.] HOUSE—No. 38. 55

Tremont Improvement Company, Boston. Chartered 1853. Tremont Insurance Company, Boston. Chartered 1867, c. 9. Tremont Mills, Proprietors of the, Lowell. Chartered 1831. Tremont Nail Company, Boston and Wareham. Organization certified September 30, 1859. Tremont Watch Company, Melrose. Organization certified Sep- tember 14, 1867. Troy Cotton and Woolen Manufactory, Fall River. Chartered ‘lBl4 Tucker Manufacturing Company, Boston. Organization certified May 1, 1866. Tudor Company, Boston. Organization certified October 1, 1860. Tufts Brick Manufacturing Company, The, Boston. Organization certified December 19, 1867. Tully Mill Company, Orange. Organization certified April 2, 1869. Turkish Bath Company, Boston. Chartered 1867, c. 328. Turner’s Falls Bridge Company, Gill and Montague. Chartered June 13, 1870, c. 355. Turner’s Falls Company, Fitchburg. Chartered 1794. 1866, c. 275. Turner’s Falls Land and Improvement Company of Montague. Chartered 1869, c. 108. Turner’s Falls Paper Company, Montague. Chartered 1868, c. 268. Turner’s Falls Pulp Company, Montague. Chartered May 6, 1869, e. 234.

Union Building Company in the town of Southbridge, Southbridge. Chartered 1867, c. 93. Union Button Hole Embroidery and Machine Company, Boston. Organization certified December 30, 1863. Union Cigar Makers’ Cooperative Association, Westfield. Organi- zation certified September, 1869, under 1866, c. 290. Union Comb Company, Leominster. Organization certified No- vember 25, 1867. Union Company, East Abington. Organization certified Novem- ber, 1868, under 1866, c. 290. Union Exchange Company in the City of Boston, Boston. Char- tered 1869, c. 107. Union Glass Company, Somerville. Organization certified June 3,

Union Heel Manufacturing Company, Boston. Organization certified January 22, 1870. 56 TAX COMMISSIONER’S REPORT. [Jan.

Onion Ice Company, Boston. Organization certified June 29,1870. Union Machine Company of Fitchburg, Fitchburg. Organized October 3, 1867. Union Marine Railway Company, Provincetown. Chartered 1852. Union Mill Company, Fall River. Organization certified April 20, 1860. Union Paper Manufacturing Company, Springfield. Organization certified March 15, 1870. Union Patent Knife and Needle Company, Abington. Organiza- tion certified April 17, 1868. Union Print Works, Fall River. Chartered 1868, c. 85. Union Railway Company, Cambridge. Chartered 1855. Union Ship Timber Manufacturing Company, Boston. Organiza- tion certified May 23, 1868. Union Steam Valve Company, Boston. Organization certified June 6,1867. Union Stone Company, Boston. Organization certified November 10, 1869. Union Sugar Refinery, Boston. Organization certified October 9, 1862. Union Vise Company, Boston. Organization certified February 4, 1867. Union Wharf Company, Boston. Chartered 1847. United States Cartridge Company, Lowell. Organization certified June 14, 1869. United States Hotel Company, Boston. Chartered 1825. 1840, c. 33. United States Standard Nut Company, Boston. Organization certified July 17, 1868. United States Ventilation Company, Boston. Organization certified June 7, 1866. Uxbridge Cotton Mills, North Uxbridge. Chartered 1840.

Valley Machine Company, Easthampton. A name of the East- hampton Pump and Engine Co. Valley Paper Company, Holyoke. Organization certified February 14, 1868. Ventilating Water-Proof Shoe Company, Boston. Organized May 12, 1870, under G. S., c. 61. Vermont and Massachusetts Railroad Company, Boston. Char- tered 1844. 1869, cc. 68, 238, 318. Vertical Hoop Skirt Company, Boston. Organization certified Jan- uary 25, 1869. 1871.] HOUSE—No. 38. 57

Vineyard Grove Company, Edgartown. Organized May 19, 1870, under charter 1870, c. 110. Virginia and Idaho Gold Mining Company, The, Boston. Organ- ization March 22, 1866. Vulcan Furnace Company, Boston. Organization certified Novem- ber 11, 1864. Waban Mills Boston. Organization certified January 21, 1868. Wading River Reservoir Company, Taunton. Chartered 1866, c. 171. 1869, c. 375. Wakefield Marine and Fire Insurance Company, Wakefield. Char- tered 1870, c. 61. Wakefield, Melrose and Malden Railroad Company, Wakefield. Chartered 1868, c. 178. Wallace Gold Mining Company, Boston. Organization certified August 9, 1864. Walter Heywood Chair Company, Fitchburg. Chartered 1868, c. 103. Waltham and Newton Street Railway Company, Waltham. Char- tered 1866, c. 214. 1868, c. 164. Waltham Gas Light Company, Waltham. Chartered 1853. Wamesit Power Company, Lowell. Chartered 1865. Wamesit Steam-Mill Company, Lowell. Organization certified October 14, 1853. Wamsutta Mills, New Bedford. Chartered 1846. Waquoit Herring River Company, Falmouth. Organized October, 1866, under General Laws. Ware River Manufacturing Company, Ware. Organization certified August 8, 1868. Ware River Railroad Company, Ware. Chartered 1867, c. 76. 1869, cc. 138, 297. Wareham Nail and Iron Company, Boston. Organization certified February 14, 1870. Warren Cotton Mills, Warren. Chartered 1854. Washburn and Moen Manufacturing Company, Worcester. Char- tered 1868, c. 31. Washburn Iron Company, Worcester. Organized and Chartered 1864. Washburn Steam Works, Worcester. Organization certified No- vember 14, 1866. Washington Gold Mining Company, Boston. Organization certified August 9, 1864. Washington Insurance Company, Boston. Chartered 1824. 58 TAX COMMISSIONER’S REPORT. [Jan.

Washington Mills, Lawrence. Chartered 1858. Washington Mills Emery Manufacturing Company, Ashland. Or- ganization certified May 6, 1868. Wason Manufacturing Company, Springfield. Organization certified April 17, 1862. Watuppa Manufacturing Company, Fall River. Chartered 1848. Waverly Company, Boston. Chartered 1855. Waverly Masonic Association in Melrose, Proprietors of, Melrose. Chartered 1866, c. 2. Wawbeek Mills, Housatonic, Great Barrington. Organization certified June 4, 1866. Webster Fire Insurance Company. Chartered June 10, 1870, c. 334. Webster Slate Company, Boston. Organization certified February 10, 1866. Wells River Lumber Company, Springfield. Organized about May 1, 1867. Wells River Manufacturing Company, Boston. Organization under 1870, c. 224. Certified December 1, 1870, Wenham Cooperative Union, Wenham. Organization under 1870, c. 224. Certified November 10, 1870. Wesson Fire Arms Company, Springfield. Ox-ganization cex-tified May 27, 1867. West Amesbury A"x;le and Spring Manufacturing Company, West Amesbury. W est Amesbux-y Branch Railroad Company, Amesbury. Chartered 1868, c. 188. West Amesbury Manufacturing Company, The, Amesbury. Char- tered 1848. West Boylston Manufacturing Company, The, West Boylston. Chartered 1814. West End Land and Improvement Company, Boston. Chartered 1866. West Stockbridge Railroad Corporation, West Stockbridge. Char- tered 1836. Western Massachusetts Insurance Company, The, Pittsfield. Char- tered 1852. Western Union Telegraph Company, Boston. Westfield Gas Light Company, Westfield. Organization certified August 13, 1868. Weymouth Branch Freight Railroad Company. Chartered 1870, 1871.] HOUSE—No. 33. 59

Weymouth Iron Company, Weymouth. Chartered 1837. Wheeler Cotton Mills, Millbury. Organization certified June 19, 1867. Wheeler Metal Forging Company, Boston. Organization certified June 22, 1865. Whitin Jlaehine Works, Northbridge. Chartered 1868, c. 110. Whitman and Miles Manufacturing Company, Fitchburg. Char- tered 1861. Whitney Chair Company, Boston. Organization certified April 16, 1870. Williams Manufacturing Company, The, Northampton. Organiza- tion certified February 20, 1868. Williams Market Corporation, Boston. Chartered 1819. Williamsburg and North Adams Railroad Company, Williamsburg. Chartered 1867, c. 159. 1869, cc. 89, 260, 217. Williamsburg, North Adams and Lebanon Springs Railroad Com- pany, Adams. Chartered 1869, c. 242. Williamsburg Reservoir Company, Williamsburg. Chartered 1865. Williamstown and Hancock Railroad Company. Chartered 1852, c. 146. Revived by 1869, c. 242. Williamstown Aqueduct Company, Williamstown. Williamstown Manufacturing Company, Williamstown. Organiza- tion certified January 6, 1866. Williston Mills, Easthampton. Chartered 1866, c. 56. Winnisimmet Company, Boston. Chartered 1833. Winnisimmet Railroad Company, Chelsea. Chartered 1857. Winthrop Railroad Company, Boston. Chartered 1861, c. 89. Woburn Agricultural and Mechanic Association, Woburn. Char- tered 1830. Woburn Gas Light Company, Woburn. Chartered 1854. Woman’s Journal, Proprietors of the, Boston. Chartered 1870, c. 5. Woodman Pebbling Machine Company, Boston. Organization certified February 15, 1869. Worcester and Nashua Railroad Company, Worcester. Chartered 1845. Worcester and Shrewsbury Street Railway Company, Worcester.

. Chartered May 9, 1870, c. 233. Worcester Gas Light Company, Worcester. Chartered 1851, 1859. 1869, c. 25. Worcester Gazette Company, Worcester. Chartered 1867, c. 161. GO TAX COMMISSIONER’S REPORT. [Jan.

Worcester Horse Shoe Company, The, Worcester. Organization certified December 19, 1867. Worcester Printing Company, Worcester. Chartered 1869, c. 147. Worcester Safe Deposit and Trust Company, Worcester. Char- tered 1868, c. 77. Worcester Street Railway Company, Worcester. Chartered 1867, c. 141. 1869, c. 356. Worcester Times Printing and Publishing Company, Worcester. Chartered 1870, c. 40. Wrentham Branch Railroad Company, Wrentham. Chartered 1853. 1871.] HOUSE—No. 33. Cl

Table B.

Appeal Cases lx 1870.

From Taxes of 1865,— Northampton Street Sugar Refinery. Abatement allowed.

From Taxes of 1867,— American Railway Frog Company. Abatement allowed.

From Taxes of 1868,— American Horse Shoe Company. Abatement allowed. Bickford Novelty Manufacturing Company. Abatement allowed. Boston Champion Fixture Company. Abatement allowed. Dorchester Fire Insurance Company. Abatement allowed. Timoke Mining Company. Abatement allowed.

From Taxes of 1869,— Boston and Martha’s Vineyard Peat Company. Abatement allowed Boston Shoe Stud and Button Company. Abatement allowed. Connecticut River Bridge, The Proprietors of. Abatement allowed. Eagle Sugar Refinery. Abatement allowed. John Russell Manufacturing Company. Abatement allowed. Mount Laffee Coal Company. Abatement allowed. Mount Pleasant Coal Company. Abatement allowed. New England Chemical Fire Engine Company. Abatement re fused. New England Slate and Tile Company. Abatement allowed. Revere Copper Company. Abatement allowed. Robeson Mills. Abatement allowed. Taunton Soap and Oil Company. Abatement allowed. 62 TAX COMMISSIONER’S REPORT. [Jan.

From Taxes of 1870,— Albion Coffee Iluller Company. Abatement allowed. American Button Manufacturing Company. Abatement allowed. American Horse Collar Company. Abatement allowed. American Improved Gas Light Company of Massachusetts. Abate- ment allowed. American Leather Peg Company. Abatement allowed. American Low Water Reporter Company. Abatement allowed. American Straw Sewing Machine Company. Abatement allowed. Arlington Woolen Mills. Abatement allowed. Assabet Manufacturing Company. Abatement allowed.

Bigelow Mills. Abatement allowed. Boston and Providence Railroad Company. Abatement allowed. Boston Dyewood and Chemical Company. Abatement allowed. Boston Folding Lamp Shade Company. Abatement allowed. Boston Hemp Company. Abatement allowed. Boston Iron Company. Abatement allowed. Boston Water Power Company. Abatement allowed. Boston Wharf Company. Abatement allowed. Bridgewater Iron Manufacturing Company. Abatement allowed.

Cambridge Gas Light Company. Abatement allowed. Charles River Park Association. Abatement allowed. Chester Emery Company. Abatement allowed. Cordaville Mills. Abatement allowed.

Dighton Manufacturing Company. Abatement allowed. Downer Kerosene Oil Company. Abatement allowed.

East Abington Crispin Cooperative Association. Abatement allowed. Ethridge Improved Boot and Shoe Company. Abatement allowed.

Fall River Workingmen’s Cooperative Association. Abatement allowed. First Universalist Meeting-House in Worcester. Abatement refused. 1871.] HOUSE—No. 33. 68

Fitchburg Flour Company. Abatement allowed. Fulton Iron Foundry Company. Appeal dismissed. Abatement refused.

Granite Railway Company. Abatement allowed.

Hamilton Woolen Company. Abatement allowed. Haywardville Rubber Company. Abatement allowed. Holyoke Water Power Company. Abatement allowed.

King Stone Dressing Machine Company. Abatement allowed.

Lawrence Flyer and Spindle Company. Abatement allowed.

Manufacturers’ Insurance Company. Abatement allowed. Marginal Freight Railroad Company. Abatement allowed, Mason and Hamlin Organ Company. Appeal withdrawn. Massachusetts Brick Company. Appeal withdrawn. Massachusetts Tar Stuffing Company. Abatement allowed. McKay Heeling Machine Company. Abatement allowed. Mercantile Marine Insurance Company. Abatement allowed. Metallic Compression Casting Company. Abatement allowed. Monson and Brimfield Manufacturing Company. Abatement allowed. Monument Mills. Abatement allowed.

National Electric Gas Lighting Company. Abatement allowed. New England Caloric Water Elevator Company. Abatement allowed. New England Chemical Fire Engine Company. Abatement allowed. New England Concrete Pavement Company. Abatement allowed. Newburyport City Railway Company. Abatement allowed. North American Fire Insurance Company. Abatement allowed. North Woburn Street Railway Company. Abatement allowed. Northampton and Williamsburg Street Railway Company. Abate- ment allowed.

Oak Bluffs Land and Wharf Company. Abatement allowed. Old Colony Iron Company. Abatement allowed. 04 TAX COMMISSIONER’S REPORT. [Jan

Rhccnix Cotton Manufacturing Company. Abatement allowed. Pocasset Manufacturing Company. Abatement refused. Portland Brick Company. Abatement refused.

Robeson Mills. Abatement allowed.

Salem and Danvers Aqueduct Company. Abatement allowed. Salem and South Danvers Oil Company. Appeal withdrawn. Salem Gas Light Company. Appeal withdrawn. Silver Lake Company. Abatement allowed. South Boston Iron Company. Abatement allowed. Springfield Street Railroad Company. Abatement allowed. Sturbridge Cotton Mills. Abatement allowed.

Taunton Brick Company. Abatement allowed. Taunton Oil Cloth Company. Abatement allowed. Taylor and Farley Organ Company. Abatement allowed. Traders’ and Mechanics’ Insurance Company. Appeal withdrawn Tremont Watch Company. Abatement allowed. Turner’s Falls Company. Abatement allowed.

Union Heel Manufacturing Company. Abatement allowed. Union Mill Company. Abatement allowed. Union Steam Valve Company. Abatement allowed. United States Cartridge Company. Abatement allowed.

Wamsutta Mills. Abatement allowed. Ware River Railroad Company. Abatement allowed. Watuppa Manufacturing Company. Abatement allowed. Wesson Fire Arms Company. Abatement allowed. Whitney Chair Company. Abatement refused. Worcester and Nashua Railroad Company. Abatement allowed. 1871.] HOUSE—No. 33. 65

Table C.

Abington, . . $995 22 ! Boxford, . . . $24 16

. . . Acton, . . . 808 98 Boylston, 127 60

Acushnet, . . 165 27 Bradford, . . . 421 38

Adams, . . . 680 58 Braintree,. . . 1,505 05

. . Agawam, . . . 264 42 Brewster, . 1,047 72

Alford, ... 231 Bridgewater, . . 4,831 45

Amesbury, . . 1,857 84 Brighton, . . . 4,240 58

. . Amherst, . . 593 65 Brimfield,. . 439 51

. . . . Andover, . 7,910 84 Brookfield, 501 57

. Arlington, . 2,661 70 Brookline, . . 32,903 52

- Ashburnham, . . 376 84 Buckland,...

. . Ashby, . . 204 52 ! Burlington, . 49 82

Ashfield, ...

. Ashland, . . . 304 00 Cambridge, . 28,033 01

. . . . . Athol, 1,119 86 Canton, . 2,665 00

Attleborough, . . 256 04 Carlisle, . . . 63 47

Auburn, . . . 51 23 Carver, . . . 427 85

Charlemont, . . 198

Barnstable, . . 3,645 89 Charlestown, . . 12,687 37

Barre, . . . 867 28 ' Charlton, . . 135 46

Becket, ... 231 Chatham, . . . 156 22

Bedford, . . . 92 24 1 Chelmsford, . . 1,376 61

Belchertown, . . 100 02 Chelsea, . . . 2,538 77

- Bellingham, . 188 Cheshire, ...

Belmont, . . . 2,247 81 Chester, . . . 89 39

Berkley, . . . 12 68 1 Chesterfield,

Berlin, . . . 170 75 Chicopee, . . 1,937 60

. . . . Bemardston, . 166 75 Chilmark, 210 63

Beverly, . . . 8,210 11 Clarksburg,

. . . Billerica, . 1,451 62 Clinton, . . 1,644 78

Blackstone, . . 368 56 Cohasset, . . . 1,571 95

. Blandford, . 60 Colrain, ... 6 14

Bolton, ... 188 61 Concord, . . . 3,246 10

. Boston,. . . 438,476 27 Conway, ... 10 12

. Boxborough, 52 52 Cummington, . 440 3 66 TAX COMMISSIONER’S REPORT. [Jan.

Dalton, . . . 81,083 55 Grafton, . . . 82,020 25

. . . Dana, 5 71 Granby, ... 526

. . . . Danvers, 895 84 Granville,. . 60 07

Dartmouth, . . 1,839 44 Great Barrington, . 1,870 99

Dedham, . . . 4,930 11 Greenfield, . . 1,924 38

Deerfield, . . . 196 35 Greenwich, . . 21

. . . . . Dennis, 1,131 26 Groton, . 2,263 83

. . . Dighton, 800 86 Groveland, . . 61 14

Douglas, . . . 117 32

. . Dover, . 187 55 Hadley, . . . 110 05

. . Dracut, . 175 80 Halifax, . . . 218 62

Dudley, . . . 18 08 Hamilton, . . 322 24

. . Dunstable, 268 39 Hancock, . . . 67 05

Duxbury, . . . 1,807 92 Hanover, . . . 1,751 05

Hanson, . . . 363 33

E. Bridgewater, . 411 84 Hardwick, . . 155 97

Eastham, . . . 179 96 Harvard, . . . 777 23

Easthampton, . . 3,104 54 Harwich, . . . 271 61

. Easton, . . 7,942 71 Hatfield, . . . 231 73

Edgartown, . . 278 27 Haverhill, . . 2,111 89

- Egremont, . . 71 77 Hawley, ...

. . Enfield, . . 906 13 Heath, . . 29 99

Erving, . . . 97 74 Hingham,. . . 3,565 04

. Essex, . . 118 88 Hinsdale, . . . 440 37

. . . . Everett, 160 51 Holden, . . 24 85

Holland, ...

. . Fairhaven, 741 53 Holliston, . . . 165 39

Fall River, . . 13,258 49 Holyoke, . . . 2,533 77

. Falmouth, . 778 55 Hopkinton, . . 398 32

. Fitchburg, . 17,205 90 Hubbardston, . . 7 62

- Florida, ... Hudson, . . . 215 81

Foxborough, . . 105 73 Hull, . . . 32 13

. . Framingham, . 3,684 39 Huntington, . 47 12

Franklin, . . . 127 95 Hyde Park, . . 716 16

Freetown, . . 406 06

. Ipswich, . . 2,180 37

Gardner, . . . 436 67

- Gay Head, . . Kingston,. . . 3,447 64

Georgetown, . . 105 81

Gill, .... 21 13 Lakeville, ... 182 27

. . . 84 Gloucester, 4,339 93 Lancaster, . 3,274

. . 35 Goshen, ... 484 Lanesborough, 17

- . . 28 Gosnold, ... Lawrence, 3,363 1871.] HOUSE—No. 33. 67

. . . 36 Lee, .... 6410 68 Nahant, $13,149

. . Leicester, . . . 1,492 53 Nantucket, 4,345 72

. . 536 05 Lenox, . . • 672 71 Natick, .

. . Leominster, . . 3,188 55 Needham, 3,156 10

. Leverett, . . 26 54 New Ashford, .

. . Lexington, . . 893 69 New Bedford, 25,907 44

. Leyden, . . . 227 New Braintree,

. Lincoln, . - 579 90 New Marlborough . 238 73

Littleton, . . . 370 12 New Salem,

. . . Longmeadow, . 928 40 Newbury,. 1,011 16

. . . . 01 Lowell, . 20,776 26 Newburyport, 9,587

Ludlow, ... 402 Newton, . . . 18,245 34

... Lunenburg, . . 439 85 Norfolk, 419

. Lynn, . . . 4,057 21 North Andover, 2,043 35

Lynnfield, . . 577 84 North Bridgewater, . 709 07

North Brookfield, . 398 49

. . . Malden, . 3,559 88 North Chelsea,. 112 21

. Manchester, . . 476 98 North Reading, 74 91

. Mansfield, . . 153 86 Northampton, . 6,259 42

Marblehead, . . 2,351 79 Northborough,. . 951 87

. . Marion, . . . 14 69 Northbridge, 5,158 98

. . . 408 07 Marlborough, . 427 51 Northfield,

... Marshfield, . . 1,044 55 Norton, 97 01

Mashpee, ... 10

. . . Mattapoisett, . 131 17 Oakham, . 10 50

Medfield, ... 720 53 Orange, . . . 1,222 38

. . . . Medford, . . 3,918 25 Orleans, 625 42

- Medway, . . . 675 42 0ti5,....

. . . Melrose, . . . 1,409 46 Oxford, 873 82

Mendon, . . . 408 11

. . . . Methuen, . . 636 58 Palmer, 93 62

- ... Middleborough, . 2,248 08 Paxton,

- . . . . Middlefield, . Peabody, 3,798 30

- Middleton, . . 74 73 Pelham, ...

Milford, . . . 2,181 68 Pembroke, . 89 48

Millbury, . . . 243 36 Pepperell, . . 952 34

. . . Milton, 7,999 50 Peru, ... 139

- ... Monroe, Petersham, . . 261 20

. . . Monson, 1,159 28 Phillipston, . . 30 05

Montague, . 107 59 Pittsfield,. . . 2,288 89

. Monterey, . 578 Plainfield,. . . 365 48

- . . Montgomery, Plymouth, . . 5,158 59

- Mt. Washington, . Plympton, . . 54 69 68 TAX COMMISSIONER’S REPORT. [Jan.

- ... Prescott, Springfield, . . 830,499 90

Princeton, . . 1162 10 Sterling, . . . 798 82

Provincetown, . . 1,142 88 Stockbridge, . . 3,810 78

Stoneham, . . 188 36

Quincy, . . . 2,979 64 Stoughton, . . 1,043 80

. . Stow, . 223 27

. . Randolph, . 3,833 89 Sturbridge, . 114 52

Raynham, . . 2,028 33 Sudbury, . . . 546 70

. . Reading, . . . 476 90 Sunderland, 22 29

Rehoboth, . . 522 Sutton, ... 62 02

. Richmond, . . 12 39 Swampscott, . 2,014 07

... Rochester, . . 83 13 Swanzey, 115 63

Rockport,. . . 360 47

• • Taunton’ • > 764 9° Rowe 198 n

Templeton, . . 419 18 Rowley, ... 148 86

Tewksbury, . . 1,007 49 Royalston, . . 357 32

... 526 93 Russell, ... 80 47

' 0 ’ Rutland, ... 30 Topsfield,. . . 230 88 Townsend, 62 21 Salem, . . . 27,376 42 . .

' ’ rur °’ ' 138 82 Salisbury,. . . 1,276 67

Tyngsborough,. . 167 66 Sandisfield, . . 578

’ ’ TynnSham > 39 33 Sandwich, . . 698 69

Saugus, ... 207 12 Upton, ... 115 29

- Savoy, ... Uxbridge,. . . 833 31

. Scituate, . . 468 07

... Seekonk, 154 Wakefield, . . 3,902 22

. . . . Sharon, 285 89 Wales, . . 196 05

. Sheffield, . . 473 56 Walpole, . . . 1,104 85

. Shelburne, . 1,902 24 Waltham,. . . 10,764 20

. . . Sherborn, 544 53 Ware, . . . 1,573 45

Shirley, . . . 914 65 Wareham, . . 1,604 62

. Shrewsbury, . 154 50 Warren, . . . 392 00

- Shutesbury, . . Warwick, ... 81 68

Somerset, . . . 317 32 Washington, . . 78 30

. 40 Somerville, . 3,066 11 Watertown, . . 4,844

. South Hadley, . 1,386 70 Wayland*. . . 372 17

. . . South Scituate, . 1,980 31 Webster, 6,891 13

Southampton, . . 865 Wellfleet,. . . 104 97

. Southborough, . . 239 98 Wendell, . . 27 79

. . . Southbridge, . 762 85 Wenham,. 161 71

Southwick, . . 416 West Boylston, . 784 81

. . Spencer, . . 360 68 West Bridgewater, 297 42 1871.] HOUSE—No. 33. 69

West Brookfield, . $287 40 Wilbraham, . . $123 83 West Newbury, . 218 40 Williamsburg, . . 900 47 West Roxbury, . 18,139 98 Williamstown, . . 164 57

West Springfield, . 2,243 71 Wilmington, . . 123 29

West Stockbridge, . 62 84 Winchendon, . . 1,082 68

Westborough, . . 223 29 Winchester, . . 1,864 79

... Westfield, . . 1,849 50 Windsor,

Westford,. . . 864 07 Winthrop, . . 62 56

. Westhampton, . . 833 Woburn, . . 1,528 15

. . . Westminster, . 121 16 Worcester, 42,544 94

Weston, . . . 2,137 19 Worthington, . . 139

. . Westport, . . 296 97 Wrentham, 470 80

Weymouth, . . 2,758 72

Whately, . . . 21 51 Yarmouth, . . 1,649 88