HOUSE. .No. 175,

REPORT

OF THE

TAX COMMISSIONER

OF THE

Commonwealth of Massachusetts,

FOR THE YEAR ENDING

December 31, 1871.

BOSTON:

WRIGHT & POTTER, STATE PRINTERS,

No. 79 Milk Street (corner of Federal). 1872,

Commomomltl] of ittassacljuoetts.

Treasury Department, Boston, ) February 17, 1872. J

Hon. John E. Sanford, Speaker of the House of Representatives.

Sir ;—I have the honor to transmit through you to the legislature the Annual Report of the Tax Commissioner for the year 1871, as made to me by D. A. Gleason, Esq., the Deputy in charge of the Tax Department.

I remain, with respect, Your obedient servant, CHAS. ADAMS, Jr., Treasurer and Tax Commissioner. 4 TAX COMMISSIONER’S REPORT. [Feb

Commonwealth of illassacljusctts.

Tax Commissioner’s Office, Boston.

Hon. Charles Adams, Jr., Tax Commissioner.

Sm :—The following tables exhibit a summary statement of the results of the Corporation Tax Law for the current year : Whole amount of Taxes assessed under Chapter 283, Acts of 1865.

General list, ...... $1,528,249 60 On Coal, Mining, Quarrying and Oil Companies, One-twentieth of one per cent.:

May assessments, ....$3,493 15

November assessments, . . . 4,813 53

Four per cent, on net profits, . . . 383 84 8,190 52

Aggregate of assessments, ....$1,536,440 12 Taxes of 1871, paid,—

General list, .....$1,460,987 25 . Under section eight, . . 3,976 54 Taxes of 1871, unpaid,— General list, $40,949 37 Abatements, 26,312 98

. Under section eight, . . 4,213 98

• $1,536,440 12

The following statement exhibits the outstanding unpaid taxes of corporations on the general list and the changes during the year:— Taxes of 1869,

OutstandingDec. 31, 1870, . . .$2,076 11 Less amount paid, 2,017 60

. Outstanding Dec. 31, 1871, . . $5B 51

Carriedforward, $5B 51 1872.] HOUSE—No. 175. 5

Brought foneard, ...... $5B 51

Taxes of 1870,—

Outstanding Dec. 31, 1870, . . . $5,823 07

Less amount paid, .....2,635 61 Abatements, 3,072 56 Outstanding Dec. 31, 1871, 115 80

Taxes of 1871,—

Outstanding Dec. 31, 1871, ..... 40,949 37

Aggregate of unpaid taxes, .... $41,123 68

The amount accruing to the Commonwealth under the operation of the law for the current year is as follows: From General List Corporations,— Net amount assessed, $1,501,936 62

Amount due to cities and towns, .... 1,140,947 64

Balance accruing to Commonwealth, . . . $360,988 98

From corporations under section eight, . . . 8,190 52

Total amount accruing to Commonwealth, . $369,179 50 Of the amount of tax assessed the present year, the sum of $1,140,947.64 will be payable, under the terms of the law, to the various cities and towns of the Commonwealth. A table is ap- pended, marked “ C,” giving the amounts to which each city or town is entitled. As usual, a distribution of that portion of the above amounts which had been collected on the twenty-seventh 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, . . . $1,403,919 47 distributed was, 1,071,520 14 The amount retained was, $332,399 33

The comparative valuation of the capital stock and real estate of corporations during the years 1870 and 1871 is as follows:

The aggregate valuation of corporate stocks,— In 1870, $199,041,268 00 1871, 215,729,044 00 Excess of 1871, $16,687,776 00 6 TAX COMMISSIONER’S REPORT. [Feb.

The value of real estate and machinery,— In 1870, $106,977 292 00 1871, 114,520 389 00

Excess of 1871, ...... 87,543,097 00

The aggregate excess on which a tax was laid, — In 1870, 892,063,976 00 1871, 101,208,665 00

Excess of 1871, ...... 89,144,689 00

The year for which accounts are kept in this office is necessarily 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 Dec. 31, 1871, has been, —

From taxes of 1871,—

. General list distributed, . . 8332,399 33

not distributed, . . 12,959 53 Mining list, 3,976 54 8349,335 40

Taxes of previous years collected in 1871,—

General list, ..... 81,943 62

Mining list, ..... 5,657 29

Interest, ...... 3 80 7,604 71

Total amount realized, ..... 8356,940 11

To harmonize this result with that which appears in the Treasurer’s report there should bemadded,— The amount now in the treasury to be distributed among cities and towns, 844,657 30 Amount belonging to cities and towns on account of the distribution in Nov. not called for Dec. 31, 1871, . 8,034 37 Amount received from towns in repay-

ment of taxes, .... 22 71 52,714 38 Carriedforward, 8409,654 49 1872.] HOUSE-No. 175. 7

Broughtforward, $409,654 49 And there must be deducted the amount paid during the year to cities and towns on account of taxes ofprevious years, 1112,475 70 Taxes under section eight reported in Treasurer’s the books separately, . 9,637 63 122,113 33

Treasury balance, $287,541 16

Whole amount paid by Coal, Mining, Quarrying and Oil Com- panies during the year ending December 31, 1871, is as follows: Taxes of 1868, $lO 00 !869, 20 00 18™, 5,627 29 !871, 3,976 54 Interest, 3 80

of collections Aggregate in 1871, . . . $9,637 63

Whole amount of Mining, etc,, taxes assessed in 1871, $8,190 52 Taxes paid, $3,976 54 Jan. . . unpaid 1, 1872, . 4,213 98 58,190 52

The whole number of corporations whose taxable condition has been examined during the present year is as follows : Corporations under our laws, 1,214 Foreign mining companies, 56 1,270

The authorized net increase of corporate capital in the State dur- ing the year is as follows :

Authorized by special Act,— New corporations (37), $9,970,000 00 Recharter of old corporations (5), .... 1,980,000 00

Carried forward, $11,950,000 00 8 TAX COMMISSIONER’S REPORT. [Feb.

Brought forward, $11,950,000 00 Under chapter 224 Acts of 1870,—

Corporations under section 11, (85), . . 10,137,950 00 Certificates of increase of capital under sect. 34 (32), 2,773,465 00 $24,861,415 00

Certificates of reduction of capital under sect. 35, . 686,000 00 Net increase, $24,175,415 00 Of the twelve hundred and seventy corporations whose taxable condition has been the subject of examination, some two or three hundred’, at least, are utterly valueless to the shareholders, and are no longer in the active exercise of their franchise. In many cases it has been some years since the officers have been able to secure legal meetings of the stockholders, and they may be regarded, for all practical purposes, as having ceased to exist. There is, however, a possibility of revival, which cannot be entirely neglected, and hence a very considerable amount of labor in obtaining information as to the condition of such companies must be performed in this office, without any satisfactory pecuniary result. There is also a possibility of the improper use of the existing franchise, to the serious injury and annoyance of the stockholders in the future. On these accounts I venture to renew the suggestion which I made last year, that the legislature should, by special Act, recall the franchises ofthese corporations. This course, I am satisfied, will be a source of relief to many persons, who, having already lost considerable sums, are ill able to afford time and expense necessary to procure a dissolution by decree of court. The Board of Appeal was constituted by the appointment of the Hon. Jonathan B. Winn, of the Council, to serve with the Treas- urer and Auditor. The board organized November 28, 1871, by the choice ofthe Hon. Charles Endicott, as chairman, when thefirst session was held. Since that time fifty-five appeals have been heard, with the results indicated in the accompanying table. In nearly all the oases of appeals by towns theaction ofthe board was simply to sanction a transfer of credits from one toAvn to another, where all parties wer- e agreed, and the parties for whose stock credit was claimed were shown to be residents of the appellant town. In several cases, however, questions of considerable difficulty were argued at length before the board. Appeals in 1871.

Whole number of Appeals, . 55 Appeals of 1870, 5 1872.] HOUSE—No. 175. 9

Abatements allowed, 3 Appeals withdrawn, 1 Waiting further evidence, 1

Appeals of 1871, ...... 50 Abatements allowed, 34 Abatements refused, 5 Appeals withdrawn, 7

Waiting further evidence, ..... 4

A list of the cases considered, and the result in each case, is annexed, marked “B.” I would respectfully renew the suggestion made last year, that the capital stock of stock and mutual insurance companies be de- clared subject to the provisions of chapter 283, Acts of 1865. Closely connected in principle to the last-mentioned class of cor- porations, though not identical in form of ownership, is that large class of property represented by the scrip or permanent fund of mutual insurance companies. These funds, although legally liable to be withdrawn, by the company issuing them, from the holders, and held subject to the risks of the business, perform sub- stantially the same functions as the capital stock of the stock companies, and are a source of considerable revenue to their holders. At present, so far as I can learn, they escape taxation in any form whatever, either to the holders or the corporation. This exemption, which appears to be accidental, rather than the result of any principle, must operate considerably to the prejudice of the stock companies, without any corresponding benefit to the public. I would suggest additional provision for the taxation ofthese funds, by which they shall be made to bear a share of the public burden, proportioned to their value to the owners.

Bank Tax Act. A considerable addition was made to the duties of the office by the passage of chapter three hundred and ninety, of the Acts of eighteen hundred and seventy-one. It is generally the case that a change in the manner of assessing and collecting any considerable tax produces a good deal of annoyance, both to the tax-payers and to those charged with the execution ofthe law. This has been peculiarly true in the case of the present law. The evil which the law was designed to prevent, viz., the illegal escape from taxation of a profitable class ofproperty, to the extent ofabout twenty-five millions of valuation, was so great that its correction would inevitably lead to considerable dissatisfaction on the part of 10 TAX COMMISSIONER’S REPORT. [Feb. those who had heretofore escaped. In addition, owing to the ill- adjusted provisions of the National Banking Act, certain ele- ments of harshness seemed to be necessarily involved in the provisions for preventing an improper escape from taxation. One of the most frequent causes of complaint was the inconvenience to shareholders of paying numerous tax bills, many of them due in cities or towns at some distance from the residence of the owner. This cause of complaint, of course, could not have arisen had the banks assumed the payment of the tax, either as current expense, as is done by Massachusetts corporations, or on account of the shareholders, as was contemplated by the Act. This course was pursued by several banks in the State, and, I was informed by the assessors of several of the cities and towns, would have been pursued by many more but for protests received from some of their sharehold- ers against this course, and especially from an organization of many of the insurance companies of the State. Of course the share- holders so protesting cannot in fairness complain of any trouble thus caused them. It was hardly to be expected that all the national banks would step forward and assume a liability which influential stockholders protested against, which was not positively enjoined by our law, and about the legal obligation of which, at the time of the passage of the Act, there may have been some doubt, even though a high sense of public duty, and an enlarged view of sound policy might have urged them to such a course. The only reasonable causes of complaint against the law, it is believed, will be removed whenever the banks shall assume the payment of the tax themselves, if a slight modification should be made in the National Banking Act, so as to allow an equalization of rates at which such property is assessed. The first of these changes, it is now established by decisions ofthe Supreme Court of the United States can be made, and I should recommend such an amendment of the Act as will make it imperative upon the bank to pay the tax. This will relieve tax-payers and collectors, and will not increase the labors of the officers of the banks in any material degree beyond those required under the present law. In fact, it will, in my judg- ment, upon the whole, reduce them. The modification of the National Banking Act, necessary to enable an equalization of rates, can, without doubt, readily be accomplished whenever the banks shall themselves concur in requesting the change. Whole amount assessed, 61,530,047 66

Allotted cities and towns, . . $946,110 10

Allowed to savings banks, . . 252,619 38 'Net result to State Treasury, 331,318 18 1872.] HOUSE—No. 175. 11

The total valuation of bank stock by the assessors for local tax- ation in 1869, was $41,216,598. On this amount a tax assessed at the average rate the present year, would have realized 1611,654.31. The amount actually paid over was $946,110.10, being $334,455.79 in excess of the amount receivable under the old law. In addition there is in the State treasury, $381,318.18, which must have been raised by assessment on the towns and cities, had it not been gained under this law, making a total addition to the public rev- enue of $654,571.54, from the operations of the law. It would be nearly impossible to give the exact standing of each municipality with reference to this amount, as the local rates of taxation vary so widely, but Table D, annexed, will show the benefit to each city and town, from that portion which remains in the State treasury, which is readily computed, being the amount which each city and town would pay to raise $331,000 by State tax. Chapter 224 of the Acts of 1870. By section sixty-one of this Act, the Deputy Tax-Commissione is made Commissioner of Corporations, and is charged with th performance of certain duties under the Act. In the course of the year the Commissioner has examined seten hundred and sixty-nine certificates of the various kinds. Of these, forty-six required a second, and two a third examination, after corrections had been required. Of these, ninety-six were certificates of organization of new corporations, eleven were certificates of reorganization of ex- isting corporations under the provisions of the Act. In the case of certificates of both these classes, a careful examination of the rec- ords of the corporations and of all the proceedings preliminary to the organization is necessary. The ninety-six certificates returned as examined, include ten cases where a complete new entry was re- quired. There are many cases where a re- examination is necessary, after defects pointed out have been cured. Eighty-five new corpo- rations have received my approval, and one, upon disapproval, abandoned the attempt. Five hundred and sixty-five certificates, under section thirty-three, have been examined, of which three were substitutes for previous certificates disapproved. Of the re- maining number examined, ninety-two were either of increase or reduction of capital of existing corporations. The general plan of the law appears to be approved by those availing themselves of its provisions, and at least it has not had an unfavorable effect upon the formation of corporations for legitimate business purposes. Ido not know of any material changes in the frame of the law which are required to make it more efficient or 12 TAX COMMISSIONER’S REPORT. [Feb. useful. It may, perhaps, be considered that a slight modification or increase of its scope which would admit of the formations of as- sociations for purchasing and improving lands by the erection of houses for its members, would, within proper limitations, be of ad- vantage. It is probable that an Act authorizing a higher limit to gas companies, like that of last year in reference to manufacturing corporations, would save some time to the legislature.

STATE VALUATION. The work accomplished on this account during the year has al- ready been reported to the legislature, and does not seem to call for any further explanation here.

Very respectfully, Your obedient servant,

DAN. A. GLEASON, Deputy Commissioner. 1872.] HOUSE—No. 175. 13

Table A.

Corporations existing under authority of this Commonwealth , December 31, 1871, and subject to taxation under the Corpo- ration Tax Act.

Acushnet Cooperative Association, New Bedford. Organization certified November 9,1867, under 1866, c. 290. Adams Gas Light Company, South Adams. Organization certified November 13, 1860. Adams Sugar Refinery, Boston. Chartered May 20, 1870, c. 267. Adriatic Mills, Worcester. Organization certified December 14, 1863. iEtna 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 Coffee Huller Company, Boston. Organization certified June 28, 1869. Albion Lead Works, Taunton. Organization under 1870, c. 224. Certified November 29, 1870. Albion Paper Company, Holyoke. Organization certified December 20, 1869. American Arms Company, Boston. Organization under 1870, c. 224. Certified June 20, 1870. American Carpet Cleaning Company, Boston. Organization under 1870, c. 224. Certified November 8, 1870. American Cigar Makers’ Cooperative Association, Westfield. Organ- ized March 9, 1869, under 1866, c. 290. 14 TAX COMMISSIONER’S REPORT. [Feb.

American Consolidated Fire Extinguisher Company, Boston. Organization certified December 1, 1868. American Corrugated Iron Company, Springfield. Organization certified June 13, 1869. American Gas Screen Manufacturing Company, Haverhill. Organ- ization under 1870, o. 224. Certified September 2, 1870. American Hide and Leather Splitting and Dressing Machine Com- pany, Boston. Organization certified February 15, 1865. American Hide Seat Company, The, Rookport. Organization cer- tified May 13, 1871. American Horse Collar Company, The, Boston. Organization cer- tified January 1, 1868. American Horse Shoe Company, Boston. Organization certified January 24, 1868. American Improved Gas Light Company of Boston, Boston. Organization certified January 11, 1868. American Improved Gas Light Company of Lawrence, Lawrence. Organization certified August 22, 1868. American Improved Gas Light Company of Lowell, Lowell. Or- ganization certified January 6, 1868. American Improved Gas Light Company of Massachusetts, Boston. Organization certified July 27, 1868. American Improved Gas Light Company of West Roxbury, West Roxbury. Organization certified October 30, 1868. American Insurance Company, Boston. Chartered 1818. American 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 28, 1865. American Marble Cutting Company, Boston. Organization cer- tified May 11, 1866. American Metallic Tubing Company, Boston. Organization cer- tified June 15, 1867. American Molded Collar Company,Boston. Organization certified November 19, 1864. American Mortising Machine Company, Norfolk County. Organ- ization certified November 26, 1869. 1872.] HOUSE—No. 175. 15

American Nut and Anns Company, Boston. Organization certified March 28, 1867. American Optical Company, Southbridge. Organization certified March 15, 1869. American Patent Sponge Company, Boston. Organization certi- fied 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, Pall 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, Lancasteriand 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 Novem- ber 29, 1865. American Tablet Manufacturing Company, Boston. Organization certified April 29, 1871. American Tack Company, Fairhaven. Organization certified May 9, 1867. American Tool and Machine Company, Boston. Organization 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, Amesbury. Assessment certified August 4, 1860. 16 TAX COMMISSIONER’S REPORT. [Feb.

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, o. 163. Amherst Gas Light Company, Amherst. Chartered 1870, c. 123. Anchor Tape and Webbing Company, Northampton. Organization certified June 1, 1871. Andover Bridge, The Proprietors of, Andover. Chartered 1793. Annawan Manufactory, Fall River. Chartered 1825. Annisquam Mills, Rockport. Organization certified March 7, 1871. Appleton Company, Lowell and Boston. Chartered 1828. Aquapelle Company, Boston. Organization under 1870, c. 224. Certified December 27, 1870. Archibald Wheel Company, Lawrence. Organization certified December 26, 1871. Archimedean Ventilation Company, Boston. Organization certi- fied January 26, 1864. Arlington Gas Light Company, Arlington. Chartered 1854. Arlington Horse Railroad Company, Arlington. Chartered 1857. Arlington Lake Water Company, Arlington. Chartefed 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. Ashbumham Railroad Company. Chartered May 5,1871. 1871, c. 251. Ashbumham Reservoir Company, Ashbumham. Chartered 1853. Ashbumham Water Company, Ashbumham. Chartered May 26, 1871. 1871, c. 377. 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. 1872 ] HOUSE—No. 175. 17

Athol and Enfield Railroad Company, Athol. Chartered 1869, cc. 174, 404. Athol Machine Company, The, Athol. Organization certified June 4, 1868. Athol Music Hall Association, Athol. Chartered 1871, o. 67. Atlantic Cotton Mills, Lawrence. Chartered 1846. Atlantic Works, East Boston. Chartered 1853. Attleborough Branch Railroad Company, Attleborough. Char- tered 1870, c. 100. Attleborough Steam Power Company, Attleborough. Organiza- tion certified September 20, 1858. Auburndale Water Company, Newton. Organization certified 1867, under General Statutes, c. 65. Automatic Gas Machine Company, Boston. Organization certified March 10, 1864.

Bachus Vise Company, Erving. Organization certified October 9, 1871. 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’ Plall in Court Square, Proprietors of, Boston. Chartered 1848. Owned by Fifty Associates. Bartlett Steam Mills, Newburyport. Chartered 1837. Battery Wharf Company, Boston. Chartered 1869, c. 158. Bay State Brick Company, Boston. Organization certified July 2, 1863. Reorganized May 11, 1871, under 1870, c. 224, § 12. 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 Eire Insurance Company, Worcester. Chartered 1860. Bay State Glass Company, East Cambridge. Organization cer- tified October 9, 1851. Bay State Gold Mining Company, Boston. Organization certified January 14, 1867. Bay State Hardware Company, Northampton. Organization cer- tified January 21, 1862. Bay State Horse Rake Company, Winchendon. Organization under 1870, c. 224. Certified October 29, 1870. 18 TAX COMMISSIONER’S REPORT. [Feb.

Bay State House, Proprietors of the, Worcester. Chartered 1858. 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. Bay ley Hat Company, Newburyport. Organization certified 1867. Beaman Manufacturing Company, West Boylston. Chartered 1831. Beckwith Lumber Company, Fitchburg. Organization certified April 23, 1869. 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. Char- tered 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. Berkeley House Company, Boston. Chartered 1871, c. 19. Berkshire Railroad Corporation, 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. Organ- ization 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. Blue Hill Land Company, Dedham. Chartered 1871. c. 80. 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. 1872 ] HOUSE—No. 175. 19

Boston and Colorado Gold Mining Company, Boston. Organiza- tion certified March 6, 1869. Boston and Colorado Smelting Company, Boston. Organization certified May 11, 1867. Boston and Fairhaven Iron Works, Fairhaven. Chartered 1863. Boston and Hingham Steamboat Company, Boston. Chartered 1831. Boston and Lackawanna Coal Company,Boston. Organization cer- tified November 17, 1864. Boston and Lexington Paint Company, Boston. Organization cer- tified May 9, 1867. Boston and Lowell Railroad Corporation, Boston. Chartered 1880. 1869, c. 459. Boston and Lynn Union Railway Company, Lynn. Name changed to Boston, Lynn and Peabody Railway Company, which see. Boston and Maine Foundry Company, South Reading. Organiza- tion certified February 18, 1856. 1869, c. 343. Boston and Maine Granite Company, Boston. Organized under General Laws about January 1, 1868. Boston and Maine Railroad, Boston. Chartered 1833. Boston and Martha’s Vineyard Peat Company, Boston. Organiza- tion certified February 18,1867. Boston and New Brunswick Hemlock Bark Extract Company, Boston. Organization certified January 15, 1868. Boston and New York Slate and Tile Company, Boston. Organ- ization certified April 13, 1864. Boston and Northfield Slate Company, Boston. Organization cer- tified February 24, 1866. Boston and Providence Railroad Corporation, Boston. Chartered 1831. Boston and Provincetown Steamboat Company, Provincetown. Chartered 1871, c. 102. Boston and Reese River Silver Mining Company, Boston. Organ- ization certified October 7, 1865. Boston and Richmond Steamship Company. Chartered May 9, 1871. 1871,0.265. J 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. 20 TAX COMMISSIONER’S REPORT. [Feb.

Boston, Barre and Gardner Railroad Corporation, Worcester. Chartered 1847. 1869, c. 361. Boston Base Ball Association, Boston. Chartered 1871, c. 131. Boston Beer Company, Boston. Chartered 1828. Boston Belting Company, Boston. Chartered 1845. Boston 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 cer- tified 1866, o. 290. Boston Chemical Paint Company, Boston. Organization certified November 1, 1871. Boston Chrome and Chemical Company, Boston. Organization certified October 7, 1871. Boston City Flour Mills, Boston. Organization certified December 28, 1871. 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. 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 Flax Mills, Boston. Organization certified December 6, 1852. Boston Folding Lamp Shade Company, Boston. Organization cer- tified July 21, 1868. Boston Forge Company, Boston. Organization certified March 28, 1867. 1872.] HOUSE—No 175. 21

Boston Gas Light Company, Boston. Chartered 1823. Boston, Hartford and Erie Railroad Company, Boston. Chartered 1868, c. 115. 1865, o. 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, Lynn and Peabody Railway Company, Lynn. Chartered 1869, c. 397. 1871, c. 171. Boston Machine Company, Boston. Organized September 1, 1864. Reorganized May 20, 1871, under 1870, c. 224, § 12. Boston Manufacturing Company, The, Boston and Waltham. Char- tered 1813. Boston Metallic Roofing Company, The, Boston. Organization certified September 26, 1871. Boston Milling Company, Boston. Organization certified Septem- ber 16, 1867. Boston Musical Hall Association, Boston. Chartered 1851. Name changed to Boston Music Hall Association, by 1871, c. 2. 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. J Boston Paint Mills, Boston, Organization certified May 6, 1871. Boston Pier (or Long Wharf), Proprietors of, Boston. Chartered 1772. 1871, c. 136. Boston Red Stone Company, Boston. Organization certified Sen- tember 22, 1871. 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. Boston Skating Rink Association, Boston. Chartered 1868, cc. 147, 240. 1869 c. 449. Boston Star Collar Company, Boston. Organization certified March 17, 1868. Boston Stereotype Foundry, Boston. Chartered 1850. 22 TAX COMMISSIONER’S REPORT. [Feb.

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. Reorganized February 3, 1871 under 1870, c. 224, § 12. Boston Water Power Company, Boston. Chartered 1824. Boston Wharf Company, The, Boston. Chartered 1836. Boston Wheat and Bread Company, Boston. Chartered 1865. Boylston Fire and Marine Insurance Company, Boston. Chartered 1825. Boylston Market Association, The, Boston. Chartered 1809. Bradford Joint Company, Plymouth. Organization certified De- cember 21, 1871. Brainard Milling Machine Company, Boston. Organization certi- fied July 3, 1871. Bramanyille Cotton Mills, Millbm-y. Organization certified Febru- ary 10, 1871. Bridgewater and Taunton Railroad Company, Taunton. Chartered 1867. 1869, c. 38. Bridgewater Iron Manufacturing Company, Bridgewater. Char- tered 1825. Brighton Branch Railroad Company, Brighton. Chartered 1871, c. 228. Bristol Masonic Building Association, Attleborough. Chartered 1871, c. 194. Brockway Pyroxyline Manufacturing Corporation, Boston. Organ- ization certified May 25, 1871. Brookline and Back Bay Street Railroad Company, Boston. Char- tered 1866. Brookline Gas Light Company, Brookline. Chartered 1858. Bullion Consolidated Mining Company, Boston. Organization cer- tified December 6, 1865. Bullivant Shoe and Last Company, Boston. Organization certified September 18, 1869. Bunker Hill Gold Mining Company, Boston. Organization certi- fied October 2, 1865. Burleigh Rock Drill Company, The, Fitchburg. Organization cer- tified December 16, 1867. Burleigh Tunnel and Mining Company, Fitchburg. Organization certified January 30, 1869. Burling Mills, Millbury. Organization certified August 10, 1869. Butchers’ Slaughtering and Melting Association, Brighton. Char- tered June 16, 1870, o. 365. 1872.] HOUSE—No. 175. 23

Butler Braider Company, Boston. Organization under 1870, c. 224. Certified December 2, 1870. Byfield Cheese Company. Byfield.

Cabot and West Springfield Bridge, The Proprietors of, Chicopee. Chartered 1846. Calcutta Linseed Oil Works, Boston. Organization certified Jan- uary 29, 1868. Caledonia Gold Mining Company, Boston. Organization certified September 10, 1864. Cambridge Athenasum, Cambridge. Chartered 1871, c. 9. 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 Oc- tober 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, Southbridge. Chartered 1863. Central Square Wharf Company, East Boston. Chartered 1848. Central Wharf and Wet Dock Corporation, The, Boston. Char- tered 1815. Central Wharf Company for inspecting Fish, Wellfleet. Organiza- tion certified April 16, 1865. 24 TAX COMMISSIONER’S REPORT. [Feb.

Chace Mills, Fall River. Organization certified November 11,1871. Chapman Valve Company, Boston. Organization certified January 4, 1871. Charles River Navigation Company, Cambridge. Chartered 1857, c. 57. Revived by 1871, c. 181. 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, o. 290. Chelmsford Foundry Company, Chelmsford. Organization certified May 23, 1859. Chelsea Gas Light Company, Chelsea. Chartered 1853. Chelsea Oil Company, Chelsea. Organization certified January 18, 1865. Chelsea Workingmen’s Cooperative Association, Chelsea. Organi- zation certified November 19, 1866, under 1866, c. 290. Chemical Fire-Engine Company, Northampton. Name changed to New England Fire-Extinguisher Company, which see. Cherry Valley Cooperative Association, Leicester. Organized November, 1869. 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 November 25, 1865. Cigar Makers’ Corporate Association, Westfield. Organization cer- tified January 6, 1871, under 1870, c. 224. Cigar Manufacturers’ Cooperative Association, Westfield. Organ- ization certified June 23, 1871. 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 Company, Boston. Chartered 1847. Clark and Chapman Machine Company, Montague. Organization certified September 9, 1871. 1872.] HOUSE—No. 175. 25

Clear Creek Tunnel Company, Boston. Organized under General Laws. Clement and Hawkes Manufacturing Company, Northampton. Organization certified October 2, 1860. 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, 1866. 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. Commonwealth Hotel Company, Pittsfield. Chartered 1866. Concord Granite Company, Quincy. Organized 1865. Connecticut River Bridge, Proprietors of, Montague. Chartered 1796. Connecticut River Railroad Company, Northampton. Chartered 1854/ c. 8. 1869,c.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. Courier Publishing Company, Boston. Organization certified July 8, 1871. • Coys Hill Cheese Company, Warren. Organization certified May 8, 1867. Crescent Mills, Fall River. Organization certified November 27, 1871. i 26 TAX COMMISSIONER’S REPORT. [Feb.

Crispin Cooperative Company, Lynn. Organization certified Sep- tember 22, 1871. Crocker Manufacturing Company, Holyoke. Organization certified May 25, 1871. Crompton Carpet Company, The, Worcester. Organization under 1870, c. 224. Certified July 13, 1870. Cumberland Brown Stone Company, Boston. Organization certi- fied May 23, 1871. Curtis Hat Factory, Newburyport. Chartered 1869, c. 109. Or- ganized April, 1869.

Danvers Bleachery, South Danvers and Boston. Organization cer- tified January 25, 1864. Danvers Carpet Company, Danvers. Organization certified Feb- ruary 19, 1865. Danvers Gas Light Company, Danvers. Organization certified August 1, 1861. Danvers Railroad Company, Boston. Chartered 1852. Dartmouth Bridge Company, Dartmouth. Chartered 1828. Davol Mills, Fall River. Chartered 1867, c. 175. Dean Cotton and Machine Company, Taunton. Chartered 1848. Dedham and Hyde Park Gas Company, Dedham. Chartered 1853. 1871, c. 292. Dedham Gas Light Company, Dedham. Name changed to Dedham and Hyde Park Gas Company, which see. Dighton Furnace Company, Taunton and Boston. Organization certified April 25, 1870. Dighton Furniture Company, Dighton. Organization certified Oc- tober 1, 1867. Dighton Manufacturing Company, North 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. Dover Stamping Company, Cambridge. Organization certified January 6, 1871. Downer Kerosene Oil Company, Boston. Organization certified April 7, 1860. 1872.] HOUSE—No. 175. 27

Dresser Manufacturing Company, Southbridge. Chartered 1834. Dudley Hosiery Company, Needham. Organization certified Feb- ruary 20, 1867. Durfee Mills, Fall River. Chartered February 15, 1866, c. 31. Dunlap and Lyman Manufacturing Company, Northampton. Or- ganization certified February 3, 1871. Dutcher Temple Manufacturing Company, Milford. Organization certified December 18, 1867. Duxbury and Cohasset Railroad Company, Duxbury. Chartered 1867, c. 65. Duxbury Bridge Company, Duxbury. Chartered May 10, 1869, c. 268. Duxbury Wharf Company, Duxbury. Chartered 1871, c. 89. 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. Boston. certified 9, Eagle" Sugar Refinery, Organization August 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. 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. 28 TAX COMMISSIONER’S REPORT. [Feb.

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. Organ- ized March 1, 1867. Easthampton Rubber Thread Company, Easthampton. Organ- ization certified December 27, 1864. Elliott Felting Mills, Boston. Organization certified December 21, 1864. Eliot 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 Mill Corporation, Essex. Chartered 1822. Essex Steam Mill Company, Essex. Organization certified October 13, 1871. Ethridge Improved Boot and Shoe Company, Boston. Organiza- tion certified September 30, 1869, Eureka Clothes Wringing Machine Company, Waltham. Organ- ization 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 and Chelsea Street Railway Company, Everett. Chartered 1871, c. 132. Everett Mills, Lawrence. Chartered 1860. Exchange Insurance Company, Lynn. Chartered 1870, c. 81. Exeter and Salisbury Railway, Salisbury. Chartered 1869, c. c. 202, 392. 1872.] HOUSE—No. 175. 29

F. A. Whitney Carriage Company, Leominster. Organization cer- tified July 27, 1871. 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, o. 290. Falmouth Heights Land and Wharf Company, Falmouth. Char- tered May 11, 1871. 1871, c. 278. Falmouth Wharf Company, Falmouth. Chartered 1819. Faneuil Hall Insurance Company, Boston. Chartered 1871, c. 29. 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 certi- fied May 10, 1864. Felton Paper Company, Holyoke. Organization certified July 6, 1871. Fifty Associates, Boston. Chartered 1820. Firemen’s Insurance Company, Boston. Chartered 1831. First Hudson Dry Goods, Grocery and Provision Cooperative Asso- ciation, Hudson. Organization certified November, 1869, under 1866, o. 290. First National Fire Insurance Company, Worcester. Chartered 1868, c. c. 154, 269. 1869, c. 178. First Universalis! 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. First Worcester Cooperative Grocery and Provision Association, Worcester. Organization certified November 11, 1867, under 1866, c. 290. Fitchburg Cooperative Association, Fitchburg. Organization certi- fied November 11, 1867, under 1868, o. 290. 30 TAX COMMISSIONER’S REPORT. [Feb.

Fitchburg; Flour Company, Fitchburg. Organization certified Octo- ber 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. Organ- ized June 1, 1866. Florence Mercantile Company, Florence, Northampton. Organiza- tion certified November 12, 1867, under 1866, c. 290. Florence Sewing Machine Company, Northampton. Organization certified May 6, 1865. Foreign Sole Sewing Machine Company, Boston. Organization certified August 31, 1864. Forest River Load Company, Salem. Chartered 1846. Forge Village Horse Nail Company, Westford. Organization cer- tified January 5, 1865. Foundry and Machine Company, Taunton. Organization certified July 2, 1852. Foxborough 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 cer- tified March 81, 1865. Franklin Grocery Company, Lynn. Organization certified Novem- ber 21, 1867, under 1866, c. 290. Franklin Insurance Company, Boston. Chartered 1823. Franklin Machine Company, Boston. Organization certified May 12, 1871. Franklin Paper Company, Holyoke. Organization certified Janu- ary 23, 1866. Franklin Telegraph Company, Boston. Chartered 1865. 1869, c. 209. Freemason’s Hall Association, Haverhill. Chartered 1866, c. 177. 1872.] HOUSE—No. 175. 3131

Frohock Last Company, Boston. Organization certified August 15, 1869. Fulton Iron Foundry Company, Boston. Chartered 1886.

Gardner Cooperative Association, Gardner. Organization certified November 9, 1868, under 1866, c. 290. Gas Fire Lighting Company, Boston. Organization certified De- cember 12, 1867. Gaylord Manufacturing Company, Chicopee. Organization cer- tified April 7, 1863. Gazette Publishing Company, Boston. Organization certified Jan- uary 12, 1866. George H. Gilbert Manufacturing Company, Ware and Hardwick. Chartered 1867, c. 281. Germania Mills, Hartford, Conn. Organization certified January 19, 1865. Gilbert and Barker Manufacturing Company, Springfield. Organi- zation 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 Lanesvllle 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. Gold and Silver Association, Boston. Organization certified July 15, 1867. Gold Medal Sewing Machine Company, Orange. Organization cer- tified August 2, 1869. Golden City Mineral and Land Company, Boston. Organization certified August 30, 1867. 32 TAX COMMISSIONER’S REPORT. [Feb.

Gosnold Mills, New Bedford. Chartered 1848. Gosnold Workingmen’s Cooperative Association, New Bedford. Organization certified May 11, 1871. Grafton and Millbury Railroad Company. Chartered May 20,1870, c. 269. Grafton Mills, Grafton. Organization certified March 13, 1862. Grand Hotel Branch Railroad Company of Dorchester, Dorchester. Chartered 1867, o. 188. Revived 1869, o. 214. Grand Hotel Company, Dorchester. Chartered 1867, c. 87. Granite Mills, Fall River. Chartered 1863. Granite Mining Company of Colorado, Boston. Organization cer- tified January 13, 1871. 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, o. 300. Great Northern Railroad Company, Boston. Chartered 1869, c. 459. Great Pasture Company, Salem. Chartered 1855. Gx-eenfield Aqueduct Company, Greenfield. Organized 1827. Greenfield Gas Light Company, Greenfield. Chartered 1854. Greenfield Manufacturing Company, Greenfield. Chartered 1832. Greenfield Tool Company, Greenfield. Organization certified August 18, 1851. Greenleafand Taylor Manufacturing Company, Huntington. Name changed to Massasoit Paper Manufacturing Company, which see. Greenville Manufacturing Company, Northampton. Chartered

Griswoldville, Manufacturing Company, Coleraine. Chartered 1840. Grover and Baker Sewing Machine Company, Boston. Chartered 1854. 1867, c. 327. Grundy Company, The, Boston. Organized February 18, 1870. Certified April 3, 1871, under Gem Stat., c. 61. Guardian Newspaper Association, Boston. Chartered May 28, 1869, C- 339, 1872.] HOUSE—No. 175. 83

Hadley Company, Holyoke. Chartered 1863. Hale Patent Washer Company, New Bedford. Organization certi- fied 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. Hampton Paper Company, Holyoke. Organization certified Octo- ber 3, 1871. Hancock Sewing Machine Company, Boston. Organization certi- fied 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. Organization certified September 2, 1868. Haskins Gold Pen Manufacturing Company, Shutesbury and Am- herst. Chartered May 31, 1867, c. 292. Haskins Pneumatic Alarm Company, Fitchburg. Organization certified April 29, 1871. Haverhill Aqueduct Company, Haverhill. Organized December 2,

Haverhill Gas Light Company, Haverhill. Chartered 1853. Haverhill Hat Company, Haverhill. Organization certified April 10, 1871. 5 34 TAX COMMISSIONER’S REPORT. [Feb.

Haverhill Lime Company, Boston. Organization certified January 13, 1865. Haverhill Odd Fellows Hall Association, Haverhill. Chartered 1869, c. 266. Hawes Machine Company, Fall River. Organization certified March 31, 1871. Hayden Foundry and Machine Company, Haydensville. Organi- zation certified July 6, 1867. Hayden Manufacturing Company, Haydensville. Organization cer- tified March 17, 1857. Haywardville Rubber Company, Stoneham. Organization certified March 3, 1870. Reorganized December 16, 1871, under 1870, c. 224, § 12. Henry Clay Coal Company, Boston. Organization certified April 14, 1864. Reorganized December 30,1871, under 1870, c. 224, § 12. 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 certi- fied 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 Gen. Stat., c. 67. Holmes’ Hole Union Wharf Company, Holmes Hole. Chartered 1835. Holyoke and Belchertown Railroad Comjmny. Chartered May 12, 'lB7l. 1871,c.29L Holyoke and Northampton Boom and Lumber Company. Char- tered May 26, 1871. 1871, c. 362. 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 Novem- ber 1, 1865. Holyoke Paper Company, Holyoke. Organization certified May ‘l9, 1857. 1872.] HOUSE—No; 175. 35

Holyoke Warp Company, Holyoke. Organized under General Laws March 31, 1869. Holyoke Water Power Company, Holyoke. Chartered 1859, c. 6. Hoosier Lode Mining Company, Boston. Organization certified October 5, 1869. Hopedale Furnace Company, Milford. Organization certified De- cember 30, 1867. Hopedale Machine Company, Milford. Organization certified De- cember 2, 1867. Hopeville Manufacturing Company, Worcester. Organization under 1870, c. 224. Certified August 9, 1870. Hopkinton and Milford Railroad Company, Hopkinton. Merged in the Hopkinton Railroad Company. Hopkinton Branch Railroad Company, Hopkinton. Merged in the Hopkinton Railroad Company. Hopkinton Railroad Company. Chartered June 1, 1870, c. 299. Horn Pond Branch Railroad Company, Boston. Chartered 1852. Howard Cooperative Company, Lynn. Organization certified Feb- ruary 28, 1871. Howard Fire Insurance Company, Boston. Chartered 1848. Howard Watch and Clock Company, Boston. Organization cer- tified 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, 1000. Hyde Park Branch Railroad Company, Dedham. Chartered May 16, 1869, c. 280. J Hyde Park Woolen Company, Boston. Chartered 1863.

Incas Silver Mining Company, Boston. Organization under General Laws, March, 1866. Indelible Pencil Company, Northampton. Organized July 26,1866. Indemnity Life Insurance Company, Boston. Chartered 1865, c. Independent Insurance Company, Boston. Chartered 1867, c. 57. India^Manufacturing Company, Salem. Organization certified June 36 TAX COMMISSIONER’S REPORT. [Feb.

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, Ipswich and Boston. Organization certified January 20, 1868. Ipswich Woolen Mills, Ipswich. Organization certified Februry 13, 1865. Iron Age Carriage Company, Boston. Organization certified De- cember 29, 1870, under 1870, c. 224.

Jamaica Plain Gas Light Company, West Roxbury. Chartered 1853. Jamaica Plain Land Improvement Company, West Roxbury. Charter 1871, c. 207. 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.

Keith Paper Company, Montague. Organization certified Septem- ber 19, 1871. Kenoza Riding Park Association, Haverhill. Chartered 1866, c. 136. Kilburn, Lincoln and Company, Pall River. Organization certified January 28, 1869. King Gold Mining Company, Boston. Organization certified Sep- tember 19, 1866. King Philip Mills, Fall River. Organization certified September 12, 1871. King Stone Dressing Machine Company, Boston. Kingston Aqueduct Association, Kingston. Organized September, 1804. Kinsley Iron and Machine Company, Canton. Chartered 1854. Kniffen Mowing Machine Company, Worcester. Organization cer- tified December 4, 1867. 1872.] HOUSE—No. 175. 37

Konkapot Yalley Railroad Company. Charter May 12, 1871. 1871, c. 290.

Lagoon Pond Company in Dukes County, Tisbury. Charter 1857. Lamb Knitting Machine Manufacturing Company, Chicopee. Or- ganization certified January 21, 1868. Lamson and Goodnow Manufacturing Company, Buckland. Char- tered 1851. 1853, c. 261. Lancaster Mills, Clinton. Chartered 1844. Lancaster Quilt Company, Clinton. Chartered 1848. Lancaster Railroad Company, Lancaster. Chartered April 80,1870. Lane’s Cove Pier Company, Gloucester. Chartered 1828. Lawrence Duck Company, Lawrence. Chartered 1853. Lawrence Fire Insurance Company of 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. Lawrence Manufacturing Company, Lowell. Chartered 1831. Lawrence Woolen Company, Lawrence. Organization certified June 13, 1863. Lebanon Springs Railroad Company, Williamstown. Chartered April 21, 1853, o. 168. Revived" by 1869, c. 242. Lee and Hudson Railroad Company, Lee. Charter 1871, c. 162. Lee and New Haven Railroad Company, Pittsfield. Chartered 1848, 1869, cc. 243, 348. 1870, oc. 387, 399. Lee Boot and Shoe Company, Lee. Organization certified Febru- ary 15, 1871. 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 Iron Works, Lenox. Chartered 1848. Lenox Plate Glass Company, Lenox. Organization certified May

Lewis Wharf Company, Boston. Chartered 1834. Liberty Masonic Association in Beverly, Beverly. Chartered May 27, 1867, c. 283. 38 TAX COMMISSIONER’S REPORT. [Feb.

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. Liverpool Wharf, The Proprietors of, Boston. Chartered 1816. Locks and Canals on Merrimac River, Proprietors of the, Lowell. Chartered 1792. 1846, c. 48. Long Pond Fishing Company, South Yarmouth. Chartered 1842. Loring and Blake Organ Company, Worcester. Organization cer- tified November 27, 1868. Lovell Woolen Company, Holden. Organization certified March 31, 1871. Lowell and Lawrence Railroad Company,Lowell. Chartei’ed 1846. Lowell Bleachery, Lowell and Boston. Chartered 1833. Lowell Cooperative Home Company, Lowell. Organization certi- fied March 21, 1871. Lowell Gas Light Company, Lowell. Chartered 1849. Lowell Hosiery Company,Lowell. Chartered May 26,1869, o. 326. Lowell Horse Railroad Company, Lowell. Chartered 1863. Lowell Machine Shop, Lowell. Chartered 1845. Lowell Manufacturing Company, Lowell. Chartered 1828. Lowell Oil Cup Company, Lowell. Organization certified Decem- ber 29, 1871. Lowell Wadding and Paper Company, Lowell. Organization under 1870, c. 224. Certified August 31, 1870. Ludlow Manufacturing Company, Springfield. Organization certi- fied May 8, 1869. Lyman Mills, Boston and Holyoke. Chartered 1854. Lyndeboro’ Glass Company, Boston, Organization certified Febru- ary 15, 1871. 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. 1872.] HOUSE—No. 175. 39

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, o. 224. Certified November 4, 1870. Malden and Melrose Gas Light Company, Malden. Chartered 1854. Malden and Melrose Railroad Company, Malden. Chartered 1856. Malden Masonic Building Association, Malden. Chartered 1871, c. 30. 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 Company, Mansfield. Char- tered 1862. 1867,'"c. 83. 1869, cc. 13, 313. Manufacturers’ Corporate Association, Westfield. Organization certified January 6, 1871. Manufacturers’ Exchange Company, Boston. Chartered 1867, c. 55. Manufacturers’ Gas Company of Fall 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. Marshpee Manufacturing Company, Mashpee. Chartei’ed 1867, c. 41. Masconomet Mills, Newburyport. Organization certified July 11, 1871. Mason and Hamlin Organ Company, Boston. Organization cer- tified 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 1860. 40 TAX COMMISSIONER’S REPORT. [Feb.

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. Organiza- tion certified June 19, 1869. Massachusetts Portable Railway Company, Boston. Organization certified October 26, 1868. Massachusetts Tar Stuffing Company, Boston. Organization certi- fied 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. 2'66. Massasoit Steam Mill Company, Fall River. Chartered 1845. Mattapoisett Wharf Company, Mattapoisett. Chartered 1833. Maverick Wharf Company, Boston. Chartered 1853. McKay Turned Shoe Company, Boston. Organization certified August 2, 1864. Mechanics’Foundry and Machine Company,Fall River. Organiza- tion certified November 14, 1871. Mechanics’ Manufacturing Company, Attleborough. Organization certified January 26, 1871. Mechanics’Mills, Fall River. Chartered 1868, c. 295. Medford and Charlestown Railroad Company, Medford. Chartered 1855. Medford Citizens’ Union Store Association, Medford. Organization certified November 11, 1867, under 1866, c. 290. Mercantile Advertising Bond Manufacturing Company, Boston. Organization certified June 23, 1871. 1872.] HOUSE—No. 175. 41

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 Janu- ary 28, 1869. Merrill Patent Barrel Company, Boston. Organization certified September 14, 1868. Merrimao Chemical Company, Boston. Organization certified No- vember 80, 1863. Merrimac Hat Company, Salisbury. Organization certified July 24, 1856. Merrimack Manufacturing Company, Lowell. Chartered 1822. Merrimack Mills, Dracut. Organization certified August 3, 1864. Reorganized December 18, 1871, under 1870, o. 224, § 12. Merrimack Street Railway Company, Haverhill, Groveland and Bradford. Chartered June 3, 1870, c. 320. Merrimack Valley Horse Railroad Company, Lawrence. Chartered 1863. Metallic Art Works, Somerville. Organization certified January 7, 1871. 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, 1799. Middlesex Central Railroad Company, Groton. Charter 1871, c. 174. Middlesex Company, Lowell. Chartered 1830. Middlesex Railroad Company, Boston. Chartered 1870, c, 20. Middlesex Stone Brick Company, Boston. Chartered 1869, c. 118. 6 42 TAX COMMISSIONER’S REPORT. [Feb.

Milford and Woonsocket Railroad Company, Milford. Charter 1855. Milford Aqueduct Company. Chartered 1855. Milford Gas Light Company, Milford. Chartered 1854. Millbury Building Company, Millbury. Charter 1871, c. 94. Miller’s Falls Manufacturing Company, Erving. Organization cer- tified September 28, 1868. Miller’s River Manufacturing Company, Athol. Organization certi- fied December 8, 1868. 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, o. 179. Re- vived 1870, c. 13. Monson Woolen Manufacturing Company, The, Monson. Char- tered 1815. Montague Paper Company, Montague. Organization certified May 9,1871. Montaup Mills, Fall River. Organization certified November 29, 1871. Monument Mills, Great Barrington. Chartered 1850. Morgan Envelope Company, Springfield. Organization certified April 27, 1870, Morse Twist Drill and Machine Company, New Bedford. Organ- ization certified October 8, 1864. Moseley Iron Building Works, Boston. Organization certified Feb- ruary 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. Mount Tom and Easthampton Railroad Company. Chartered May 4, 1871. 1871, c. 234. Mount Washington Glass Works, New Bedford. Organization cer- tified April 7, 1871. 1872.] HOUSE—No. 175. 43

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 1868, c. 125. Mutual Gas Light Company, of Southbridge, Southbridge. Organ- ization certified April 21, 1871. Mutual Mining and Exploring Company of Colorado and Utah, Boston. Organization certified May 4, 1866. Mystic River Corporation, Charlestown. Charter 1852. Mystic River Railroad Company, Somerville. Chartered 1858. 1869, c. 461.

Nabnassett Manufacturing Company, Lowell. Organization July 8, 1871. Nantucket and Cape Cod Steamboat Company, Nantucket. Char- tered 1855. Nantucket Gas Light Company, Nantucket. Chartered 1854. Narragansett Mills,Fall River. Organization certified July 5,1871. Narragansett Oil and Guano Company, Boston. Organization cer- tified November 19, 1862. Nashawannuek Manufacturing Company, Easthampton. Chartered

Nashua, Acton and Boston Railroad Company, Acton. Charter 1871, o. 175. Nashua and Lowell Railroad Company, Lowell. Chartered 1836. Nashua Reservoir Company, Fitchburg. Chartered 1842. Natick Protective Union Company, Natick. Organization certified November 23, 1868, under 18*66, o. 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, e. 26. National Electric Gas Lighting Company, Boston. Organization certified October 9, 1869. National Glass Insurance Company, Boston. Chartered 1870, c. 34. National Insurance Company, Boston. Chartered 1825. National Self-Threading Needle Company, Boston. Organization certified April 15, 1871. National lube Works Company, Boston. Organization certified October 30, 1869. 44 TAX COMMISSIONER’S REPORT. [Feb.

Naumkeag Steam Cotton Company, Salem. Chartered 1839. Nelson Mills, Winoliendon. 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, c. 146. New Bedford and Fairhaven Street Railway Company, New Bed- ford. Chartered 1870, c. 126. New Bedford and Middleborough Railroad Company. Chartered June 22, 1870, c. 398. New Bedford and New A rork Steam Propeller Company, New Bed- ford. Chartered 1864. New Bedford and Taunton Railroad Corporation, New Bedford. Chartered 1838. 1869, o. 88. New Bedford Bridge, The Proprietors of, New Bedford. Chartered 1796. New Bedford Copper Company, New Bedford. Organization cer- tified February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered 1846. New Bedford Flour Company, New Bedford. Organization certi- fied January 27, 1871. New Bedford Flour Mill Company, New Bedford. Organization certified January 31, 1856. 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 cer- tified January 5, 1864. New Bedford, Vineyard and Nantucket Steamboat Company, New Bedford. Chartered 1854. New Bedford Workingmen’s Cooperative Association, New Bedford. Organization certified November 9, 1868, under 1866, o. 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 Awl and Needle Company, Medway, Organization certified January 28, 1871. New England Brick Company, Boston. Organization certified March 15, 1869. 1872.] HOUSE—No. 175. 45

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 cer- tifiedMarch 15, 1869. New England Electric Gas Lighting Company, Boston. Organiza- tion certified July 12, 1869. New England Felt Roofing Company, Boston. Organization cer- tified May 10, 1865. New England Fire-Extinguisher Company, Northampton. Organ- ized April, 1869. Established under this name 1871, c. 252. Reorganized May 11, 1871, under 1870, c. 224, § 12. New England Glass Company, East Cambridge. Chartered 1818. New England Iron Company, Boston. Organization certified January 23, 1871. New England Lithographic Company, Boston. Organization cer- tified May 21, 1869. New England Nicolson Pavement Company, Boston. Organization 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 cer- tified 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 cer- tified November 6, 1863. New England Spring-Bed Company, Boston. Organization cer- tified February 16, 1866. New England Steam Car Company, Boston. Organization certified February 13, 1866. 46 TAX COMMISSIONER’S REPORT. [Feb.

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 Haven, Conn. Chartered 1862. New London Northern Railroad Company, New London, Conn. Chartered 1860. 1869, c. 315. New Marlborough Cheese Manufacturing Company, New Marl- borough. Organized March 12, 1868. New A rork Watch Company, Springfield. Organization under 1870, o. 224. Certified December 1, 1870. Newbury Manufacturing Company, Norton. Organization certified September 18, 1865. Newburyport and Plum Island Street Railway Company, Newbury- port. Chartered 1868, c. 90. 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, o. 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. 1872.] HOUSE—No. 175. 47

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 Attleborough Odd Fellows Hall Association, North Attle- borough. Charter 1871, c. 160. North Attleborough Union Building Association, Attleborough. Charter 1871, c. 58. North Bridgewater Cooperative GroceryAssociation, North Bridge- water. Organization certified December 28, 1871. 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, o. 290. North W ayne Tool Company, Boston. Organization certified November 30, 1864. North Woburn Street Railroad Company, Woburn. Chartered 1866, c. 108. 1869, c. 216. • Northampton and Williamsburg Street Railway Company, North- ampton. Chartered April 4, 1865. Northampton Bridge, Proprietors of the, Northampton. Chartered 1803. Northampton Cutlery Company, Northampton. Organization cer- tified August 4, 1871. Northampton Gas Light Company, Northampton. Chartered 1853. 1869, c. 119. Northampton, Hadley and Amherst Street Railway Company, Northampton. Chartered 1867, c. 90. Northampton Indelible Pencil Company. Same as Indelible Pencil Company. 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. Chartered 1836. 48 TAX COMMISSIONER’S REPORT. [Feb.

O’Neil Mining and Smelting Company, Boston. Organization cer- tified December 26, 1868. Oak Bluffs Land and Wharf Company, Edgartown. Chartered 1868, o. 60. Ocean Mills, Newburyport. Organization certified June 28, 1871. Ocean Steam Mills, Newburyport. Chartered 1845. Ocean Telegraph Company, Boston. Chartered 1869, o. 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, Boston. Name given by 1871 o. 45, to the Proprietors of Odd Fellows Hall, in the City of Boston. Odd Fellows Hall in the City of Lowell, Proprietors of, Lowell. Charter 1871, c. 11. Odd Fellows Hall Association in the City of Newburyport, New- buryport. Chartered June 8, 1869, o. 362. Old and New, Proprietors of the, Boston. Reorganization certified under 1870, c. 224. Old Colony and Newport Railway Company, Boston. Chartered 1862, co. 48, 149. 1869, c. 121. Old Colony Batting Company, Plymouth. Organization certified March 27, 1871. Old Colony Iron Company, Taunton. Chartered 1844. Old Colony Oil Company, Boston. Organization certified March 4, 1865. Orange Iron Foundry Company, Orange. Organization certified February 23, 1871. Oriental Coal Oil Company, Charlestown. Organization certified August 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.

Pacific Guano Company, Falmouth and Boston. Chartered 1867, o. 129. Pacific Manufacturing Company, Falmouth. Chartered 1838. Pacific Mills, Lawrence. Chartered 1850. Page Paper Company, Boston. Organization certified November 6, 1871. 1872.] HOUSE—No. 175. 49

Parker Mills, Wareham. Chartered 1845. Parks and Wade Carpet Company, Palmer. Organization certified April 12, 1871. Parsons Paper Company, Holyoke. Organized October, 1863. Pasque Island Corporation, Gosnold. CharteredMay 2,1867, c. 200. Patent Heel Company, Boston. Organization certified January 15, 1864. Paul Whitin Manufacturing Company, Northbridge. Organization certified January 13, 1870. Peabody Mills, Newburyport. Organization certified May 7, 1868. Peet Valve Company, Boston. Organization certified August 12, 1868. Pemberton Collar Company, Wakefield. Organization certified March 27, 1871. Pemberton Company, Boston. Chartered 1860. Pentucket Navigation Company, Lowell. Chartered 1867, o. 115. 1869, c. 162. People’s Fire Insurance Company, Worcester. Chartered 1847. Pepper Knitting Machine Company, Boston. Organization certified July 17, 1865. Pequaig Hosiery Company, Athol. Organization certified July 13,. 1871. 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 certi- fied 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 August ° S 1, 1864. Pitchers Castoria Manufacturing Company, Boston. Organization certified March 28, 1870. Pittsfield and North Adams Railroad Corporation, Boston. Char- tered 1842. 1869, c. 407. Pittsfield Coal Gas Company, Pittsfield. Chartered 1853. 7 60 TAX COMMISSIONER’S REPORT. [Feb.

Pittsfield Woolen Company, Pittsfield. Organization certified Jan- uary 21, 1852. Plummer Granite Company, Northbridge. Chartered 1860. Plunkett Woolen Company, Hinsdale. Organized March 1, 1861. Plymouth and Sandwich Railroad Company. Chartered May 12, lB7l. 1871, o. 288. 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 County Railroad Company. Chartered May 6, 1871. 1871, c. 257. 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. Chartered June 1, 1867, c. 329. Pocasset Manufacturing Company, The, Fall River. Chartered 1822. Porter Britannia and Plate Company, Taunton. Organization cer- tified April 18, 1859. Portland Brick Comj>any, Boston. Organization certified April 26, 1869. Potomska Mills Corporation, New Bedford. Organization certified June 20, 1871. Presbrey Stove Lining Company, Taunton. Organization certified July 17, 1867. Prescott Fire and Marine Insurance Company, Boston. Chartered 1855. 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 De- cember 4, 1856.

Quincy Railroad Company, Quincy. Chartered 1861. 1872.] HOUSE—No. 175. 51

Randolph Cooperative Association, Randolph. Organized under General Statutes, 1866, c. 290. Raynham Cooperative Boot and Shoe Company, Raynham. Or- ganized October 26, 1869, under 1866, c. 290. Reading Agricultural and Mechanic Association, Reading. Char- tered 1831. Reading Lyceum Hall Association, Reading. Chartered 1854. Real Estate and Building Company, Boston. Chartered February 6, 1861, c. 22. Relief Steamboat Company, Boston. Chartered 1844. Renfrew Manufacturing Company, South Adams. Organized May 9, 1867, under Charter 1867, c. 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. Richard Borden Manufacturing Company, Fall River. Organiza- tion certified July 3, 1871. 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. 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. 52 TAX COMMISSIONER’S REPORT. [Feb.

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. 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 New York Express Steamship Corporation, Salem. Organization certified July 19, 1871. Salem and South Danvers Oil Company, Salem. Organization certified November 14, 1855. Salem Foundry and Machine Shop, Salem. Chartered 1870, c. 140. Salem Gas Light Company, Salem. Chartered 1847. Salem Laboratory Company, Salem. Chartered 1819. Salem Lead Company, Salem. Chartered 1868, c. 5. Salem 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 Blank Road Company, Salisbury. ' Chartered 1865. Salisbury Mills, Boston. Chartered 1856. 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 cer- tified November 8, 1865. Shapleigh Mills, Newburyport. Organized May 28, 1868. 1872.] HOUSE—No. 175. 53

Shaw Manufacturing Company, Wales. Chartered 1848. Shawmut Iron Works, Boston. Organization certified June 12,1866. Shawmut Railroad Company. Chartered June 22, 1870, c. 397. 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. Sherborn and South Natick Railroad Company, Sherborn. Charter 1871, c. 141. Sherman Manufacturing Company, Boston. Organization certified January 24, 1868. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered 1855. Silver Dale Manufacturing Company, West Springfield. Organi- zation certified October 3, 1871. 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. Slade Mills, Fall River. Organization certified June 14, 1871. Smith American Organ Company, Boston. Organization certified January 10, 1871. Reorganized January 10, 1871, under 1870, c. 224, § 12. Smith and Dove Manufacturing Company, Andover. Organization 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 Iron Company, Somerset. Organization certified July 31, 1871. Somerset Potters’Works, Somerset. Chartered 1847. Somerville Horse Railroad Company, Boston. Chartered 1857. Somerville Union Hall Company, Somerville. Chartered 1869, c. 177. 54 TAX COMMISSIONER’S REPORT. [Feb.

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. South Cove Corporation, Boston. Chartered 1833. South of Europe Steamship Company, Boston. Chartered 1865, e. 215. Renewed 1868, o. 104. 1870, c. 177. South Randolph Cooperative Association, South Randolph. Organ- ization certified March 1, 1871. South Reading Branch Railroad Company, Boston. Chartered 1848. South Reading Cooperative Association, Wakefield. Organization certified November 6, 1867, under 1866, o. 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 Conrpany, 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. Organ- ized November 18, 1864. Southbridge and Palmer Railroad Company, Palmer. Chartered June 23, 1870, o. 405. Southern Berkshire Cheese Company, The, Great Barrington. Or- ganization certified September i, 1870, under Gen. Stat., c. 61. Southworth Cotton Manufacturing Company, Quincy. Chartered 1870, c. 133. Springfield and Athol Railroad Company. Chartered May 12,1871. 1871,0.289. Springfield and Farmington Valley Railroad Company, Spring- field. Chartered 1856. 1869, o. 69. 1872.] HOUSE—No. 175. 55

Springfield and Longmeadow Railroad Company, Springfield. Char- tered 1849, o. 232. 1869, c. 70. Springfield Aqueduct Company, Springfield. Chartered 1848. 1864, o. 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 certi- fied March 5, 1868. Springfield Street Railway Company, Springfield. Chartered 1868, c. 63. 1869, c. 113. Stafford Mills, Fall River. Charter 1871, o. 18. 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, Stookbridge. 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. 56 TAX COMMISSIONER’S REPORT. [Feb.

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, 1864. Swift River Manufacturing Company, Enfield. Chartered 1825.

Taber Plane Company, New Bedford. Organized February 21, 1866. Taconic Mills, Pittsfield. Organization certified August 9, 1859. Taunton 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. 1872.] HOUSE—No. 175. 57

Telescopic Cup Company, Boston. Organization certified March 27,1867. Thorndike Company, Palmer. Chartered 1836. Tittle’s Keep Dry Manufacturing Company, Boston. Organized about May 1, 1870. Torrent Rotary Pump Company, Boston. Organization certified May 13, 1864. Townsend Leather Company, West Townsend and Boston. Or- ganization certified November 29,1867. Trader's’ and Mechanics’ Insurance Company, Lowell. Chartered 1848. Traveller Newspaper Association, Boston. Chartered 1858. Treasury Mining Company, Boston. Organization certified April 30, 1866. Tremont and Suffolk Mills, Lowell and Boston. Charter 1871, c. 152. 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. Trident Gas-Burner Company, Boston. Organization certified September 21, 1871. Troy Cotton and Woolen Manufactory, Fall River. Chartered 1814. 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, o. 328. Turner’s Palls 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, e. 268. Turner’s Falls Pulp Company, Montague. Chartered May 6, 1869, c. 234. 8 58 TAX COMMISSIONER’S REPORT. [Feb.

Tyngsborough and Brookline Railroad Company, Tyngsboro’. Charter 1871, c. 176.

Union Aqueduct Company, Lancaster. Chartered May 17, 1871. 1871, c. 309. Union Building Companyin the town of Southbridge, Southbridge, Chartered 1867, c. 93. Union Button Hole and Embroidery 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 November 1868, under 1866, o. 290. Union Exchange Company in the City of Bpston, Boston. Char- tered 1869, o. 107. Union Glass Company, Somerville. Organization certified June 3, 1864. Union Heel Manufacturing Company, Boston. Organization cer- tified January 22, 1870. Union 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 of Boston. Organization certified February 4, 1867. 1872.] HOUSE—No. 175. 59

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 cer- tified July 17, 1868. United States Ventilation Company, Boston. Organization cer- tified June 7, 1866. Uxbridge Cotton Mills, North Uxbridge. Chartered 1840.

Valley. Machine Company, Easthampton. A name of the East- hampton Pump and Engine Company. Valley Paper Company, Holyoke, Organization certified February 14, 1868. Ventilating Water Proof Shoe Company, Boston. Organized May 12, 1870, under General Statutes, o. 61, Vermont and Massachusetts Railroad Company,Boston. Chartered 1844. 1869, cc. 68, 238, 318. 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. Vitrified Emery Wheel Company, Ashland. Organization certified August 30, 1871. Vulcan Furnace Company, Boston. Organization certified Novem- ber 11, 1864.

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 Real Estate and Building Company, Wakefield. Char- ter 1871, c. 120. Wallace Gold Mining Company, Boston. Organization certified August 9, 1864. Walter Hey wood Chair Company, Fitchburg. Chartered 1868, c. 103. Waltham and Newton Street Railway Company, Waltham. Char- tered 1866, c. 214. 1868, c. 164. Waltham Gas Light Company, Waltham. Chartered 1853. Walworth Manufacturing Company, Boston. Organization certified December 27, 1871. 60 TAX COMMISSIONER’S REPORT. [Feb.

Wamesit Power Company, Lowell. Chartered 1865. Wamesit Steam-Mill Company, Lowell. Organization certified Oc- tober 14, 1853. Wampanoag Mills, Fall River. Organization certified June 9,1871. Wamsutta Mills, New Bedford. Chartered 1846. Waquoit Herring River Company, Falmouth. Organized October, 1866, under GeneralLaws. Ward Mining Company, Boston. Organization certified July 25, 1871. Ware River Manufacturing Company, Ware. Organization certified August 8, 1868. Ware River Railroad Company, Ware. Chartered 1867, c. 76. 1869, cc. 138, 297. 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 November 14, 1866. Washington Gold Mining Company, Boston. Organization certified August 9, 1864. Washington Insurance Company, Boston. Chartered 1824. Washington Mills, Lawrence. Chartered 1858. Washington Mills Emery Manufacturing Company, Ashland. Organization certified May 6, 1868. Wason Manufacturing Company, Springfield. Organization cer- tified 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 cer- tified June 4, 1866. Webster Fire Insurance Company. Chartered June 10, 1870, c. 334. Webster Slate Company, Boston. Organization certified February 10, 1866. Weetamoe Mills, Fall River. Charter 1871,, c. 50. 1872.] HOUSE—No. 175. 61

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. Organization certified May 27, 1867. West Amesbury Axle and Spring Manufacturing Company, West Amesbury. West Amesbury Branch Railroad Company, Amesbury. Chartered 1868, c. 188. West Amesbury Manufacturing Company, The, Amesbury. Char- tered 1848. West Boylston Manufacturing Company, The, West Boylston. Chartered 1814. West End Land and Improvement Company, Boston. Chartered 1866. West Stockbridge Railroad Corporation, West Stockbridge. Char- tered 1836. Westboro’ Cooperative Milk Company, Westboro’. Organization certified January 4, 1871. Reorganized January 4,1871, under 1870, c. 224, § 12. Western Massachusetts Insurance Company, The, Pittsfield. Char- tered 1852, Western Union Telegraph Company, Boston. Westfield Cooperative Store Company, Westfield. Organization certified May 31, 1871. Westfield Gas Light Company, Westfield. Organization certified August 18, 1868. Westfield Water Works, W Testfield. Charter 1871, c. 95. Weymouth Branch Freight Railroad Company. Chartered 1870, c. 48. 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 Machine Works, Northbridge. Chartered 1868, c. 140. Whitman and Miles Manufacturing Company, Fitchburg. Char- tered 1864. Whitney Chair Company, Groton. Organization certified April 16, 1870. 62 TAX COMMISSIONER’S REPORT. [Feb.

Williams Manufacturing Company, The, Northampton. Organiza- tion certified February 20, 1868. Williams Market Corporation, Boston. Chartered 1849. Williamsburg and North Adams Railroad Company, Williamsburg. Chartered 1867, c. 159. 1869, cc. 89, 260. Williamsburg, North Adams and Lebanon Springs Railroad Com- pany, Adams. Chartered 1869, o. 242. Williamsburg Reservoir Company, Williamsburg. Chartered 1865. Willlamstown and Hancock Railroad Company. Chartered 1852, o. 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. Wollaston Hotel Company, Quincy. Charter 1871, c. 103. 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 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. Chartered 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. Worthy Paper Company, Agawam. Organization certified Oc- tober 3, 1871. 1872.] HOUSE—No. 175. 63

Table B.

Appeal Cases in 1871.

From Taxes of 1870,— American Tablet Company. Abatement allowed. Bay State Brick Company. Waiting further evidence. Concord Granite Company. Abatement allowed. Mount Laffee Coal Company. Abatement allowed. Suffolk Coal Company. Appeal withdrawn.

From Taxes of 1871,— Agawam Company. Abatement allowed. Albany Street Freight Railway Company. Abatement allowed. American Metallic Tubing Company. Abatement allowed. American Mortising Machine Company. Appeal withdrawn. Assabet Manufacturing Company. Abatement allowed.

Baldwin Company. Abatement allowed. Bay State Brick Company. Waiting further evidence. Berkshire Railroad Company. Appeal withdrawn. Bigelow Manufacturing Company. Appeal withdrawn. Boston Water Power Company. Abatement allowed. Bridgewater Iron Company. Abatement allowed.

Cary Improvement Company, Abatement refused. Central Square Wharf Company. Abatement allowed. Chester Emery Company. Abatement allowed. Crompton Carpet Company. Abatement allowed. Curtis Hat Factory. Abatement allowed. 64 TAX COMMISSIONER’S REPORT. [Feb.

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

Eagle Cotton Company. Abatement allowed.

Hamilton Manufacturing Company. Abatement allowed. Haverhill Hat Company. Abatement allowed. Holyoke Water Power Company. Abatement allowed.

Independent Insurance Company. Abatement refused.

Lancaster Quilt Company. Abatement allowed.

Merchants’ Manufacturing Company. Abatement allowed. ■ Merrick Thread Company. Abatement allowed. Model Lodging House Association. Waiting further evidence. Monadnock Railroad Company. Abatement allowed. Mutual Gas Light Company of Southbridge. Appeal withdrawn. Mystic River Corporation. Abatement allowed.

National Insurance Company. Abatement refused. New England Fire Extinguisher Company. Abatement allowed. New England Lithographic Company. Abatement allowed. New England Pipe Works. Abatement allowed. Norwich and Worcester Railroad Company. Appeal withdrawn.

People’s Fire Insurance Company. Abatementrefused. Phcenix Cotton Manufacturing Company. Abatement allowed.

Reversible Collar Company. Abatement allowed. Riverside Cutlery Company. Abatement allowed. Riverside Paper Company. Appeal withdrawn. Robeson Mills. Abatement allowed.

Salem Leg Company. Appeal withdrawn. South Randolph Cooperative Association. Abatement allowed. Stockbridge and Pittsfield Railroad Company. Abatement allowed, 1872.] HOUSE—No. 175. 65

Taunton Crucible Company. Abatement allowed. Turner’s Falls Pulp Company. Waiting further evidence.

Union Mill Company. Abatement allowed. United States Cartridge Company. Abatement allowed.

Watuppa Manufacturing Company. Waiting further evidence. Weymouth Iron Company. Abatement refused.

9 66 TAX COMMISSIONER’S REPORT. [Feb.

Table C.

Corporation Taxes Distributed.

. Abington, . 8747 48 Blandford, . . $0 52

. . . Acton, 726 75 i Bolton, . . . 206 15

. . Acushnet, 211 97' Boston, . . . 460,714 80

Adams, . . . 515 76 Boxborough, . . 63 18

. . Agawam, 254 69 Boxford, . . . 43 60

Alford, ... 1 66 Boylston, . . 166 21

. . . Amesbury, 1,760 71 Bradford, . 380 67

. Amherst, . 679 80 Braintree, . . 1,538 11

Andover, . . 8,530 09 Brewster, . . 1,029 26

Arlington, . . 1,820 97 Bridgewater, . . 4,576 60

Ashburnham, . . 343 29 Brighton, . . 5,805 19

Ashby, . . . 201 99 Brimfield, . . 264 78

- Ashfield,... Brookfield, . . 659 95

Ashland,. . . 319 75 Brookline, . . 35,529 89

- Athol, . . . 866 56 Buckland, . .

. Attleborough,. 1,665 44 Burlington, . . 57 66

Auburn, ... 60 84

Ayer, ... 30 15 Cambridge, . . 29,130 08

Canton, . . . 2,746 36

Barnstable, . . 4,151 28 Carlisle, . . . 65 47

. . . Barre, 993 67 Carver, . . . 514 58

... Becket, 222 Charlemont, . . 2 01

. . Bedford, . 66 29 Charlestown, . . 16,259 30

. . Belchertown, 109 02 Charlton, . . 114 84

. . - . Bellingham, Chatham, . 142 46

. . Belmont, 2,418 58 Chelmsford, . . 1,462 18

... . Berkley, 12 67 Chelsea, . . 3,027 86

. . . - Berlin, 169 33 Cheshire, . ,

. Bernardston, . 169 09 Chester, . . . 64 69

. . - - Beverly, 8,020 01 Chesterfield, . .

. . Billerica, . 1,507 47 Chicopee, . 1,984 63

. . Blaokstone, 368 05 Chilmark, . . 226 64 1872.] HOUSE—No. 175. 67

- . Clarksburg, . . Gardner, . $531 68

. . Clinton, . $1,316 11 Gay Head,

. Cohasset, . . 1,790 91 Georgetown, . 101 94

. . . . 28 Colrain, . . 624 ■ Gill, 71

Concord,. . . 3,212 11 1 Gloucester, . . 4,675 63

... Conway, . . . 7 431 Goslien, 449

- Cummington, . . 18 711 Gosnold,...

. . Grafton, . 1,620 42

... Dalton, . . . 1,321 561 Granby, 527

. . 67 91 Dana, ... 25 79! Granville,

. Danvers,. . . 1,001 01 Great Barrington, 1,780 39

Dartmouth, . . 1,928 92 Greenfield, . . 1,566 19

. . . Dedham,. . 5,372 72 Greenwich, 19 29

. . Deerfield, . . 305 41 Groton, . 2,084 96

Dennis, . . . 904 12 Groveland, . . 250 48

Dighton,. . . 481 09

Douglas, . . . 109 58 Hadley, . . . 178 62

Dover, . . . 203 06 Halifax, . . . 61 09

. . . . Dracut, . 224 13 Hamilton, 336 95

Dudley, ... 23 46 Hancock, . . 88 49

Dunstable, . . 252 39 Hanover, . . 1,608 60

. . Duxbury, . . 1,908 16 Hanson, . 354 26

Hardwick, . . 202 59

. E. Bridgewater, , 378 80 Harvard, . 991 04

Eastham, . . 380 54 Harwich, . . 294 77

. . Easthampton, . . 2,960 47 Hatfield,. 274 09

. . . . Easton, . 5,192 86 Haverhill, 2,171 82

- Edgartown, . . 474 45 Hawley, ...

. Egremont, . 73 24 Heath, . . . 23 07

' Enfield, . . . 906 21 Hingham, . . 3,983 19

Erving. ... 9 63 Hinsdale, . . 383 19

. . . . . Essex, . 98 17 Holden, 104 44

- Everett, . . . 178 89 Holland, ...

Holliston, . . 153 07

Fairhaven, . . 724 06 Holyoke,. . . 2,387 38

Fall River, . . 13,140 58 Hopkinton, . . 373 17

. . . Falmouth, 805 14 Hubbardston, . 68 47

. . . . Fitchburg, 15,041 21 Hudson, . 170 95

- Florida, ... Hull, . . . 39 30

. . Foxborough, 129 93 Huntington, . . 343 33

. Framingham, . 3,656 32 Hyde Park, . . 827 25

. Franklin, . 453 55

. . Freetown, 107 25 Ipswich, . . . 2,702 99 68 TAX COMMISSIONER’S REPORT. [Feb.

. . Kingston, . $3,439 90 Milton, . . $8,231 05

- j Monroe, ...

. Lakeville, . . 207 82 Monson, . . 1,387 60

Lancaster, . . 1,691 87 Montague, . . 89 28

Lanesborough, . 16 68 Monterey, . . 556

. . Lawrence, . 2,881 37 Montgomery,

Lee, . . . 970 93 Mt. Washington,

Leicester, . . 1,978 48

. . Lenox, . . 637 97 Nahant, . . 18,684 81

Leominster, . . 2,429 64 Nantucket, . . 4,695 85

Leverett, . . 31 79 Natick, . . . 689 02

Lexington, . . 1,023 26 Needham, . . 2,731 70

- Leyden, ... 2 25 New Ashford,. .

Lincoln, . . . 696 41 New Bedford,. . 23,421 48

Littleton, . . 373 84 New Braintree, . 06

Longmeadow,. . 1,227 67 New Marlborough, . 253 35

. Lowell, . . . 25,276 12 New Salem, . 720

. . . . Ludlow, . . 312 Newbury, 1,048 25

Lunenburg, . . 377 87 j Newburyport,. . 8,953 17

. Lynn, . . 5,258 71 Newton, . . . 20,099 43

Lynnfield, . . 591 69 Norfolk, . . . 20 84

North Andover, . 2,214 78

Malden, . . . 2,858 29 North Bridgewater, 723 90

Manchester, . . 432 86 North Brookfield, . 664 39

Mansfield, . . 167 56 North Reading, . 74 90

. Marblehead, . . 2,426 10 jNorthampton,. 5,995 98

Marion, ... 1 03 Northborough, . 893 44

Marlborough, . . 443 33' Northbridge, . . 5,286 96

Marshfield, . . 844 95 Northfield, . . 439 09

Mashpee, . . 2 19 Norton, . . . 101 00

Mattapoisett, . . 887 45:

Maynard, . . 415 19 Oakham, . . . 15 95

. , Medfield, . 720 95 Orange, . . 1,056 64

Medford, . . 4,140 89 1 Orleans, ... 658 36

. . Medway, 826 79 Otis, ...

. . Melrose, . . 1,251 99 Oxford, . . 1,112 54

Mendon, . . . 176 02

Methuen, . . 306 43 Palmer, . . . 548 56

Middleborough, . 2,385 06 j Paxton, ...

- . Middlefield, . Peabody, . . 3,721 87

Middleton, . . 79 99 Pelham, ... 13 10

Milford, . . . 2,071 71 Pembroke, . , 89 07

Millbury, . . 623 57 jPepperell, . . 980 29 1872.] HOUSE—No. 175. 69

Peru, . - $1 44 Somerville, . . $3,841 02 Petersham, . 232 00 South Hadley, . 1,590 65 Phillipston, . 28 57 South Scituate, . 2,159 39

Pittsfield, . . 2,490 71 Southampton, . 97

. . . Plainfield, 365 90 Southborough, , 264 42

Plymouth, . . 5,447 58 Southbridge, . . 1,151 69 Plympton, . . 45 90 Southwick, . 445

■ Prescott, . 2 52 Spencer,. . . 471 38 Princeton, . . 173 02 Springfield, . . 33,436 74

Provincetown, . 1,087 48 Sterling,. . . 879 26

Stockbridge, . . 4,886 70 Quincy, . . . 2,907 59 Stoneham, . . 176 98

Stoughton, . . 986 15

. . . . Randolph, 3,681 77 Stow, . 251 55

. Raynham, . 1,835 23 Sturbridge, . . 189 00

. Reading, . 563 93 Sudbury, . . 536 56 . . Rehoboth, 296 Sunderland, . 115 88

... Revere, 150 81 Sutton, ... 70 15

. Richmond, . 844 Swampscott, , . 2,510 99

. . . Rochester, 226 78 Swanzey, . 141 36

Rookport, . . 547 53

... Rowe, 201 Taunton, . . 10,860 61

Rowley, . . . 160 85 Templeton, . . 343 20

Royalston, . . . 343 51 Tewksbury, . 1,119 06

. . Russell, . 90 66 Tisbury, . . . 461 57

Rutland ... 2 08 Tolland, ...

. Topsfield, . 300 99

.

Salem, . . 29,149 . 10 Townsend, . 62 76

. Salisbury, . . . 1,118 97 Truro, . 139 34

. Sandisfield, . 556 Tyngsborough, . 194 36

Sandwich, . . 711 17 Tyringham, . . 306 69

Saugus, ... 174 09

Savoy, ... _ Upton, ... 84 05

Scituate,. . . 488 27 Uxbridge, . . 1,083 38 . Seekonk, . 2 22

. Sharon, . . 279 . 82 Wakefield, . 4,528 27

. Sheffield, . . 537 65 . Wales, . 180 64 Shelburne, . . 1,733 56 Walpole, . . 1,191 84

. Sherborn, . 644 40 . Waltham, . ly’oiS 74

Shirley, ... . 521 43 Ware, . . 1,446 45

Shrewsbury, . . 186 27 Wareham, . . i’7 oi 48

. Shutesbury, . 158 . . Warren, . ’eo3 39

. . . Somerset, 910 58 Warwick, . 86 72 70 TAX COMMISSIONER’S REPORT. [Feb.

Washington, . . 115 01 Weston, . . . $3,673 37

Watertown, . . 5,745 23 Westport, . . 256 24

Wayland, . . 398 04 Weymouth, . . 2,597 62

Webster, . . 7,949 90 Whately, . . 29 64

. . . Wellfleet, . 746 98 Wilbraham, 117 95

Wendell, . . 28 18 Williamsburg, . 1,007 09

Wenham, . . 136 63 Williamstown, . 197 51

West Boylston, . 674 78 Wilmington, . . 134 99

West Bridgewater,. 378 87 Winchendon, . . 896 45

. West Brookfield, . 362 67 Winchester, . 2,169 47

West Newbury, . 278 03 Windsor, . . 30 56

West Roxbury, . 21,032 35 Winthrop, . . 65 32

West Springfield, . 1,962 51 Woburn, . . 2,204 52

. West Stockbridge, . 65 74 Worcester, . 44,417 57

Westborough, . 368 14 Worthington,.

Westfield, . . 2,512 99 Wrentham, . . 634 37

Westford, . . 1,279 27

. Westhampton, . 18 92 Yarmouth, . 1,429 79

Westminster, . . 196 52 1872.] SOUSE—No. 175. • 71

Table D.

Amount which each City and Town in the State is benefited by the

sum of $331,000, remaining in the State Treasury, under the National Bank Tax Act for the year 1871. [Towns established since 1865 are necessarily included with the parent town.]

. . Abington, $1,228 01 Billerica, . . . $374 03

Acton, . . . 804 52 Blackstone, . . 764 61

. Acushnet,. . 231 70 j Blandford, . . 198 60 ! Adams, . . . 1,211 46 Bolton, ... 241 63

. . . Agawam, 297 90 Boston, . . . 123,631 81

Alford, . . . 115 85 Boxborough, . . 86 06

Amesbury, . . 642 14 Boxford, . . . 215 15

. . Amberst, . 645 45 Boylston, . . . 165 50

Andover, . . . 943 35 Bradford, . . . 301 21

. . Arlington, 916 87 Braintree, . . 592 49

Ashbumham, . . 311 14 Brewster, . . . 278 04

Ashby, . . . 191 98 Bridgewater, . . 721 58

. . . . Ashfield, 225 08 1 Brighton, . . 1,224 70 Ashland, . . . 251 56 | Brimfield,. . . 254 87

. . . Athol, 433 61 Brookfield, . . 370 72

Attleborough, . . 840 74 Brookline, . . 3,591 35

. Auburn, . . 178 74 Buckland, . . 221 77

- ... Ayer, Burlington, . . 142 33

. . . Barnstable, 820 88 Cambridge, . 8,344 51

. . . . . Barre, 625 59 Canton, . 754 68 '

. . . > . . Becket, 188 67 Carlisle, . 125 78

. . . Bedford, 172 12 1 Carver, . . . 175 43

. . Belchertown, 420 37 Charlemont, . . 142 33

. Bellingham, . 178 74 1 Charlestown, . . 6,116 88

. . . Belmont, 1,049 27 Charlton, . . . 334 31

. . . Berkley, 122 47 ■ Chatham, . . . 420 37

. . . . Berlin, 155 57 Chelmsford, . 522 98

. . Bemardston, 172 12 j Chelsea, . . . 2,664 55

. . . Beverly, 1,214 77 j Cheshire, ... 258 18 72 TAX COMMISSIONER’S REPORT. [Feb.

. Chester, . . . $l7B 74 Foxborough, . $470 02

Chesterfield, . . 142 33 | Framingham, . . 959 90

Chicopee,, . . 1,178 36 | Franklin, . . . 383 96

Chi!mark,. . . 125 78 Freetown, . . 254 87

Clarksburg, . . 52 96

. . . . Clinton, . • 695 10 Gardner, 360 79

- . ■ . Cohasset, . 413 75 Gay Head, .

. . Colrain, . . • 238 32 Georgetown, 294 59

...... Concord, . 552 77 Gill, 139 02

. . ■ . Conway, 264 80 Gloucester, . 1,684 79

. - . Cummington, . 135 71 Goshen, . 59 58

Gosnold, . . . 36 41

Dalton, . . . 317 76 Grafton, . . . 658 69

... . . Dana, 99 30 Granby, . 172 12

Danvers, . . . 804 33 Granville,. . . 201 91

Dartmouth, . . 820 88 Great Barrington, . 764 61

. . . Dedham, . • 1,641 76 Greenfield, 662 00

Deerfield,. . . 456 78 Greenwich, . . 99 30

Dennis, . . - 456 78 Groton, . . . 562 70

. . . . Dighton, . 297 90 Groveland, 254 87

Douglas, . . ■ 334 31

. • . Dover, . 125 78 Hadley, . . 450 16

Draout, ... 397 20 Halifax, ... 132 40

Dudley, . . . 258 18 Hamilton, . . 165 50

• Dunstable, . 132 40 Hancock, . . . 165 50

Duxbury, . . . 390 58 Hanover, . . . 274 73

Hanson, . . . 178 74

E. Bridgewater, . 470 02 Hardwick, . . 380 65

. . . . . Eastham, . 95 99 Harvard, 327 69

Easthampton, . . 562 70 Harwich, . . . 423 68

• . . . Easton, . ■ 675 24 Hatfield, 470 02

Edgartown, . . 374 03 Haverhill, . . 1,698 03 Egremont, . . 201 91 Hawley, . 99 30

. . ... Enfield, . 211 84 Heath, 89 37

Erving, . • • 69 51 Hingham,. . . 837 43

. . . . . Essex, . 331 00 Hinsdale, 284 66

- Everett, ... Holden, . . . 311 14

Holland, . . . 49 65

Fairhaven, . . 609 04 Holliston,. . . 559 39

Fall River, . . 4,276 52 Holyoke, . . . 916 87

Falmouth, . . 496 50 Hopkinton, . . 605 73

. . Fitchburg, . . 1,515 98 Hubbardston, 268 11

Florida, . 92 68 Hudson, ... 1872.] HOUSE—No. 175. 73

. . Hull, . . . 152 96 Methuen, . 1470 02

. Huntington, . . 158 88 Middleborough, 807 64

- . . Hyde Park, . . Middlefield, 129 09

Middleton, . . 139 02

Ipswich, . . . 552 77 Milford, . . . 1,343 86

Millbury, . . . 526 29

. . . Kingston, . . . 443 54 Milton, 1,310 76

Monroe, . . . 33 10

Lakeville,. . . . 211 84 i Monson, . . . 473 33

Lancaster, . . 347 55 j Montague, . . 231 70

. Lanesborough, . . 235 01 Monterey, . 112 54

. . Lawrence, . . 3,780 02 jMontgomery, 59 58

Lee, .... 609 04 Mt. Washington, . 33 10 . Leicester, . . 562 70 j

Lenox, . . . 297 90 j Nahant, . . . 158 88

Leominster, . . 685 17 j Nantucket, . . 804 33

. . . . . Leverett, . 112 54! Natick, 711 65 ! Lexington, . . 585 87 Needham, . . 615 66

Leyden, . . . 99 30 | New Ashford, . . 36 41

Lincoln, . . . 205 22 jNew Bedford, . . 6,543 87 . ! Littleton, . . 218 46 New Braintree, . 188 67

Longmeadow, . . 347 55 | New Marlborough, . 235 01 . Lowell, . . 6,864 94, New Salem, . . 139 02

. Ludlow, . . 172 12 Newbury,. . . 264 80

Lunenburg, . . 254 87 j Newburyport, . . 2,581 80

Lynn, . . . 3,449 02 i Newton, . . . 3,101 47

. . Lynnfield, 205 22 Norfolk, ...

North Andover, . 622 28

Malden, . . . 1,410 06 North Bridgewater, 897 01

Manchester, . . 281 35 ! North Brookfield, . 390 58

Mansfield, . . 297 90 j North Reading, . 211 84

. . Marblehead, 920 18 i Northampton, . 1,628 52 Marion, . . . 168 81 1 Northborough, . 307 83

Marlborough, . . 1,012 86 | Northbridge, . . 413 76

. . . Marshfield, 311 14 1 Northfield, . 268 11

... - Mashpee, (Norton, ... 311 14

Mattapoisett, . . 215 15 I

... Maynard, I Oakham, ... 125 78

... Medfield, 218 46 I Orange, ... 254 87

. . . Medford, 1,757 61 Orleans, . . . 231 70

. . . Medway, 473 33 Otis, ... 132 40

. . Melrose, . 592 49 [ Oxford, . . . 426 99

Mendon, . . . 238 32 ( 10 74 TAX COMMISSIONER’S REPORT. [Feb.

. . $294 Palmer, . . . $473 33, Shelburne, 59

. . Paxton, . . . 112 54 Sherborn, 291 28

... Peabody, . . 1,314 07 Shirley, 241 63

. . . . Pelham, . 82 75 Shrewsbury, 357 48

. . Pembroke, . . 225 08 Shutesbury, 89 37

Pepperell, . . 334 31 Somerset, . . 321 07

. . Peru, . . . 79 44 Somerville, 1,906 56

Petersham, . . 248 25 South Hadley, . 393 89

Phillipston, . . 119 16 South Scituate, . 301 21 . . Pittsfield, . 2,144 88 Southampton,. 185 36

. Plainfield, . . 95 99 Southborough, 340 93

. . Plymouth, . 1,128 71 Southbridge, . 625 59

Plympton, . . 119 16 Southwick, . . 218 46

. . . . Prescott, . 86 06 Spencer, 519 67

. . Princeton, . . 271 42 Springfield, 4,716 75

. . Provincetown, . 575 94 Sterling, . 374 03

Stoekbridge, . . 440 23

Quincy, . . . 1,314 07 Stoneham, . . 519 67

Stoughton, . . 668 62

. . Randolph, . 1,045 96 Stow, . . 278 04

. . Raynham, . . 380 65 Sturbridge, 324 38

. Reading, . . 463 40 Sudbury, . 364 10

Rehoboth, . . 284 66 Sunderland, . . 152 26

... Revere, ... 278 04 Sutton, 410 44 . . Richmond, . . 182 05 Swampscott, 470 02

. . Rochester, . . 208 53 Swanzey, 271 42

Rockport, . . 489 88

. . Rowe, ... 69 51 Taunton, 2,929 35

. . . 96 Rowley, . . 191 98 Templeton, 383

. . Royalston, . . 258 18 Tewksbury, 258 18

. Russell, . . . 82 75 Tisbury, . . 261 49

Rutland,... 191 98 Tolland, ... 105 92

Topsfield, . . 241 63

. . . 59 Salem, . . 5,286 07 Townsend, 294

Salisbury, . . 605 73 Truro, ... 172 12

. Sandisfield, . . 228 39 Tyngsborough, 122 47

. . 109 23 Sandwich, . . 612 35 Tyringham,

Saugus, . . . 440 23

. . . . . 97 Savoy, . 112 54 Upton, 287

Scituate,. . . 340 93 Uxbridge, . . 569 32

Seekonk,. . . 178 74

. Sharon, . . . 261 49 Wakefield, . 622 28 . . Sheffield, 433 61 Wales, ... 95 99 1872.] HOUSE—No. 175. 75

. . $344 Walpole,. . . $lO3 82 Westford, 24

. 102 61 Waltham, . . 1,797 33 Westhampton,

. . . 268 Ware, . ■ 489 88 Westminster, 11

. . Wareham, . • 360 79 Whston, . 360 79

. . . 526 Warren, . . 374 03 Westport, 29

. Warwick, . . 105 92 Weymouth, . 1,307 45

. . Washington, . . 109 23 Whately, 238 32 . Watertown, . 923 49 Wilbraham, . . 324 38

. Wayland, . . 231 70 Williamsburg, 387 27

Webster, . . 417 06 Williamstown, . 417 06

. . . Wellfleet, . 291 28 Wilmington, 195 29

Wendell, . . 79 44 Winchendon, . . 460 09

. . Wenham, . . 165 50 Winchester, 483 26

West Boylston, . 324 38 Windsor, . . 115 85

. . West Bridgewater, . 337 62 Winthrop, 148 95 . West Brookfield, 254 87 Woburn, . . 1,737 75

. . West Newbury, . 374 55 Worcester, 6,762 33

West Roxbury, . 3,240 49 Worthington,. . 152 26

. West Springfield, . 456 78 Wrentham, . 509 74

West Stockbiidge, . 238 32

Westborough,. . 499 81 Yarmouth, . . 503 12

. 1,165 Westfield, . 12