DOCSLIB.ORG

Tax Commissioner

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Tax Commissioner HOUSE. ,No. 125. REPORT OF THE Tax Commissioner OF THE Commonwealth of Massachusetts, FOR THE YEAR ENDING December 31, 1873. BOSTON: WRIGHT & POTTER, STATE PRINTERS, Corner Milk and’Federal Streets. 1874. Commouuwaltl) of ittassarljusctts. Treasury Department, Boston, \ February 11, 1874, f To 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 Deputy Tax Commis- sioner made to this Department, And am, with great respect, T our obedient servant, CHAS. ADAMS, Jr., Tax Commissioner. tHommomucaltl) of Massachusetts. Tax Commissioner’s Office, Boston, 1 February 11, 187J. / Hon. Charles Adams, Jr., Tax Commissioner. Sir : —The following tables exhibit a summary statement of the results of the Corporation Tax Law for the current year Whole amount of Taxes assessed under Chapter 283, Acts of 1865. General list, ......$1,317,699 12 On Coal, Mining, Quarrying and Oil Com- panies,— May assessments, . $4,039 83 November assessments, . 3,142 26 7,182 09 Aggregate of assessments, . §1,324,881 21 Taxes of 1873 paid to Jan. 1, 1874,— General list, . §1,289,992 30 Under section eight, . 2,009 44 Taxes of 1873 unpaid,— . General list, , $18,146 62 Abatements, . 9,560 20 Under section eight, . 5,172 65 §1,324,881 21 TAX COMMISSIONER’S REPORT. [Feb. The following statement exhibits the outstanding unpaid taxes of Corporations on the general list and the changes during the year : Taxes of 1869,— Outstanding Dec. 31, 1872, . $5B 51 . Abatements, . 58 51 Taxes of 1870,— Outstanding Dec. 31, 1872, . $ll5 80 . Outstanding Dec. 31, 1873, . $ll5 80 Taxes of 1871,— Outstanding Dec. 31, 1872, $19,895 68 . Amount paid, . 5,601 02 . Abatements, . 8,633 17 Outstanding Dec. 31, 1873, . 5,658 49 Taxes of 1872,— Outstanding Dec. 31, 1873, $21,961 56 . Amount paid, . 11,407 25 . Abatements, . 8,966 67 . Outstanding Dec. 31, 1873, . 1,587 64 Taxes of 1873,— Outstanding Dec. 31, 1873, . 22,165 98 Aggregate of unpaid taxes, . $29,527 91 The amount accruing to the Commonwealth under the oper- ation of the law for the current year is as follows : From General List Corporations,— Net amount assessed, .....$1,317,699 12 Amount due to cities and towns, . 986,771 91 $330,927 21 Balance accruing to the Commonwealth : 09 From corporations under section eight, . 7,182 Total amount accruing to the Commonwealth, $338,109 30 1874.] HOUSE—No. 125. 7 Of the amount of tax assessed the present year, the sum of $986,771 91 has been paid and will be payable under the terms of the law to the various cities and towns of the Com- monwealth. A table is appended, marked " C,” giving the amounts to which each city or town is entitled. As usual, a distribution of that portion of the above amount which had been collected on the twenty-seventh day of November, was made and certified in season to be offset against the amounts clue from the cities and towns on account of the State Tax on the first of December. The amount collected at that date was . $1,057,408 84 distributed was . 801,965 39 The amount retained was .... $255,443 45 The comparative valuation of the capital stock and real estate of corporations during the years 1872 and 1873 is as follows : In 1872, $239,547,044 00 1873, 233,437,610 86 . Excess of 1872, . $6,109,433 14 The value of real estate and machinery,— In 1872, $134,789,879 00 1873, 156,200,129 00 Excess of 1873, .... $21,410,250 00 —- aggregate a was ' The oO o excess on which tax laid, In 1872, $104,757,278 03 1873, 90,938,561 07 Excess of 1872, .... $13,818,716 96 The year for which accounts are kept in this office is neces- sarily the year for purposes of taxation, commencing May 8 TAX COMMISSIONER’S REPORT. [Feb. first. The following table has been prepared to connect the accounts of this office with those of the reports of the Treas- urer and Auditor which relate to the financial year com- mencing with January first. The whole amount realized by the Commonwealth during the financial year ending Dec. 31, 1873, has been : From taxes of 1873,— General list distributed, .... $255,443 45 not distributed, . 58,383 44 Mining list, 2,873 44 $316,700 33 Taxes of previous years collected in 1873, — General list, ....$7,113 90 . Mining list, . 2,986 11 lO,lOO 01 Total amount realized, .... $326,800 34 To harmonize this result with that which appears in the Treasurer’s Report there should be added, — The amount now in the treasury to be dis- tributed among the cities and towns, . $181,861 80 Amount belonging to cities and towns on account of the dis- tribution in Nov. not called for Dec. 31, 1873, . $9 63 Amount received from towns in repayment of taxes advanced by the Commonwealth for equal- ization of claims, . 710 54 720 17 ■ Amount carried forward, . ■ $509,382 31 1874.] HOUSE—No. 125. Amount brought forward, . $509,382 31 And there must be deducted the amount paid during the year to cities and towns, on account oftaxes of pre- vious years, . $90,488 34 Taxes under section eight reported in theTreasurer’s books separately, . 5,859 55 96,347 89 Treasury balance, .... $413,034 42 Whole amount paid by Coal, Mining, Quarrying and Oil Companies during the year ending December 31, 1873, is as follows: — Taxes of 1872, $2,052 70 of 1873, 2,873 44 Four per cent, taxes, ..... 933 41 Aggregate of collections in 1873, . $5,859 55 Whole amount of Mining, etc., taxes assessed in 1873,— Taxes paid, ....$2,873 44 unpaid Jan. 1, 1874, . 2,986 11 15,859 55 The whole number of Massachusetts corpo- rations and charters to which my attention has been directed the present year is, . 1,283 Of this number 69 have been dissolved by the courts or by special Act, and 130 new corporations have been chartered or organ- ized, leaving as the number of corporations and charters to be reported, Dec. 31, 1873, 1,214 The authorized net increase of corporate capital in the State during the year, including the capital of three rechar- tered corporations, is as follows : 2 it) TAX COMMISSIONER’S REPORT. [Feb. Authorized by Special Act,— New corporations, $2,130,000 00 Increase of capital, 150,000 00 Under chapter 224, Acts of 1870,— Corporations . under section 11 (59), . 6,131,250 00 Certificates of increase of capital by 36 com- panies under section 34, . 3,623,100 00 $12,034,350 00 Certificates of reduction of capital under sec- tion 35 of same Act, .... 562,150 00 Net increase, $11,472,200 00 By chapter 327, of the Acts of 1873, 463 corporations were dissolved, having ceased to exercise their franchises. This substantially clears our list of corporations of that character, except in a few instances of recent formation. This Act has relieved the department and the officers and shareholders of a class of useless corporations which have filled our list and files, without being of any benefit to the Commonwealth or the manufacturing interests. Further legislation on this point is not recommended, as those now in a state requiring dissolution can apply to the supreme judicial court at a comparatively small expense; and as but a short time has elapsed since the closing of business, it seems very desirable that an inquiry should be made as to claims by creditors and others which cannot be so con- veniently made elsewhere before dissolution is effected. The Board of Appeal was constituted by the appointment of the Hon. Alfred Macy, of the council, to serve with the Treasurer and Auditor. The Board organized November 19, 1873, by the choice of the Hon. Charles Endicott as chairman, when the first ses- sion was held. Since that time sixty-one appeals by corpo- rations have been heard, with the results indicated in the accompanying table. There have been some appeals by towns, in nearly all of which the action of the Board was simply to sanction a trans- 1874.1 HOUSE—No. U25. fer of credits from one town to another where all parties were agreed, and the parties for whose stock credit was claimed were shown to be residents of the appellant towns. Appeals in 1873. Whole number of appeals (all from taxes of 1873), . 61 Abatements allowed, ...... 55 Abatements refused, ...... 5 Appeals withdrawn, ...... 1 A list of cases considered, with the result in each case, is appended, marked "B.” Bank Tax Act. The operation of the law of 1873 has been attended with sat- isfactory pecuniary results, indicating a much more complete collection of the tax due from this class of property, than took place under the law of the preceding year. This result was reached with much less trouble to individual tax-payers and the local officers than under any previous law. So far as I can judge from the almost invariable testimony of those whom I have met, there is a general feeling of acquiescence in the present plan, as being the fairest possible in the complica- tion between the requirements of the constitution and the lim- itations of the national act. If our Commonwealth was the only one thus troubled, it might fairly be a matter of inquiry whether our organic law should not be modified. But an ex- amination of the decisions upon the subject will show that many other States have been troubled in a similar manner.
Load more

Recommended publications
  • TAX COMMISSIONER Commonwealth of Massachusetts
    HOUSE No. 125 REPORT OF THE TAX COMMISSIONER OF THE Commonwealth of Massachusetts, FOR THE YEAR ENDING December 31, 1874. BOSTON: WRIGHT &, POTTER, STATE PRINTERS, 79 Milk Street (corner of Federal). 1875. Commomomltl) of Jftassacljusette. Treasury Department,Boston, \ February 3, 1875. / To Hon. John E. Sanford, Speaker of the House of Representatives. Sir :—l have the honor to transmit through you to the legislature the Annual Report of the Deputy Tax Commis- sioner made to this Department, And am, with great respect, Your obedient servant, CHAS. ADAMS, Jr., Treasurer and Tax Commissioner. (ftommontomltl) of iftaosacljuoctts. Tax Commissioner’s Office, Boston, \ February 3, 1875. / Hon. Charles Adams, Jr., Tax Commissioner. Sir :—The following tables exhibit a summary statement of the results of the Corporation Tax Law for the current year:— Whole amount of Taxes assessed under Chanter 283, Acts of T865. General list, ........$1,314,871 47 On Coal, Mining, Quarrying and Oil Compan- ies,— May assessments, $3,195 13 November assessments, ....2,099 52 5,294 65 Aggregate of assessments, .... $1,320,166 12 Taxes of 1874, paid to Jan. 1, 1875,— General list, $1,299,050 96 ~ Under section eight, . 3,464 30 Taxes of 1874 unpaid,— General list, 13,077 49 Abatements, ..... 2,743 02 Under section eight, . 1,840 35 51,320,166 12 TAX COMMISSIONER’S REPORT. [Feb. The following statement exhibits the outstanding unpaid taxes of Corporations on the general list, and the changes during the year: Taxes of 1870,— Outstanding, Dec. 31, 1873, . $ll5 80 Outstanding, Dec. 31, 1874, . $ll5 80 Taxes of 1871,— Outstanding, Dec.
    [Show full text]
  • New Bedford, Massachusetts
    HENRY THOREAU’S INVOLVEMENT WITH THE TOWN OF NEW BEDFORD, MASSACHUSETTS “I know histhry isn’t thrue, Hinnissy, because it ain’t like what I see ivry day in Halsted Street. If any wan comes along with a histhry iv Greece or Rome that’ll show me th’ people fightin’, gettin’ dhrunk, makin’ love, gettin’ married, owin’ th’ grocery man an’ bein’ without hard coal, I’ll believe they was a Greece or Rome, but not befur.” — Dunne, Finley Peter, OBSERVATIONS BY MR. DOOLEY, New York, 1902 “NARRATIVE HISTORY” AMOUNTS TO FABULATION, THE REAL STUFF BEING MERE CHRONOLOGY “Stack of the Artist of Kouroo” Project New Bedford HDT WHAT? INDEX NEW BEDFORD NEW BEDFORD 1602 May 14, Friday (Old Style): Captain Bartholomew Gosnold, in the vessel Concord commissioned by the Earl of Southampton in March to establish a New World colony, had sighted Cape Neddick (Latitude 43 degrees) on the Maine coast: They skirted the coastline for several days and then on this day came to anchor in York Harbor, where they were greeted by “a Biscay shallop [a small fishing vessel used by the Basque of Spain on the Bay of Biscay] with sails and oars, having eight persons in it, whom we supposed to be Christians distressed. But approaching us nearer, we perceived them to be savages.” It is to be noted that even at this early point, one of the natives was attired in a waistcoat, breeches, stockings, shoes, and a hat, and knew some English words, and was able to draw a map of the coastline, on which he marked out the Newfoundland fisheries.
    [Show full text]
  • “Jim Crow” on Massachusetts Passenger Trains Harry Chase 2012
    “Jim Crow” on Massachusetts passenger trains Harry Chase 2012 Isaac Stearns (1790-1873), who lived in the southeastern Massachusetts village of East Mansfield, was a rare universal man. Besides being a farmer, he was editor and publisher of the Providence [R.I.] Free Press, a builder, a math teacher and a justice of the peace. He collected fossils and was an amateur astronomer and meteorologist. He sold silk from his own silkworms and kept bees. He taught himself Latin and Hebrew so he could read ancient scriptures and classics. When elected State Representative from the Mansfield district he read civil engineering books and pushed construction of the Hoosac railroad tunnel through the Berkshires. Most important for this story, Isaac Stearns was an active abolitionist and the corresponding secretary of the Mansfield Anti-Slavery Society. [1] In January 1842, when he temporarily lived and worked (in a textile mill) in the town of Norton, on the New Bedford railroad line just south of Mansfield, Stearns made an excursion that sheds light on a little known New England railroad practice of that day. He wrote in his diary on the 29th of the month: P.M. Went to Boston on the evening train of cars from Norton to attend the Meeting of the Massachusetts Anti-Slavery Society. Expenses as follows: Fare in cars to Boston .37-1/2 cents Lodging on night of 26th .25 " Other incidental expenses .37-1/2 " Cars to East Foxboro, homewards on morning of 29th .50 (in Jim Crow) [2] Jim Crow? In supposedly enlightened Massachusetts, the cradle of freedom and liberty? Oh, yes! The truth is shocking.
    [Show full text]
  • To Massachusetts Legislative Documents, 1883-1899
    DDDnnnDnnnDDnnDDDDnnnDDnnaDn D D a a D D D a D a a n D a a D a D D D D D D a D a D D UNIVERSITY LIBRARY n n D D UNIVERSITY OF MASSACHUSETTS D D LIBRARY a D n n AT D n AMHERST a D a D D D n a D G D a D a REF D D D D a D D Z D D n 1223. a D D D M35 n D n A32 D 1994 n D n a + D D D D D D n D D D D D n a nnnnnnnannDnnnnnDDDDDDnaDDa INDEX TO MASSACHUSETTS LEGISLATIVE DOCUMENTS, 1883 - 1899 by Leonard Adams Government Documents Librarian University Library University of Massachusetts Amherst, Massachusetts 1994 Copyright (c) 1994 by Leonard Adams -1- INTRODUCTION This index has been compiled because no complete, cumulative index to Massachusetts legislative documents exists for the years from 1883 to 1899. Legislative documents consist of House and Senate bills, resolutions, petitions, messages and reports, ranging in length from a few lines to one hundred pages or more. The index should prove extremely valuable to anyone doing legal or historical research in the late 19th century. The only other access to legislative documents from 1883 through 1899 is an index for each year which appears at the front of each bound volume of the documents. These indexes are antiguated and difficult to use because of language and indexing phraseology. The predecessor to this index is Francis Blouin Jr. 's Index and Guide to Massachusetts State Legislative Documents, 1802-1882 , which was published in 1972.
    [Show full text]
  • Phase Ii Historic Properties Survey Town of Northborough, Massachusetts
    PHASE II HISTORIC PROPERTIES SURVEY TOWN OF NORTHBOROUGH, MASSACHUSETTS FINAL SURVEY REPORT Prepared for Northborough Historical Commission 63 Main Street Northborough, MA 01532 by Public Archaeology Survey Team, Inc. 569 Middle Turnpike P.O. Box 209 Storrs, CT 06268 (860) 429-1723 voice (860) 429-1724 fax [email protected] Author: Bruce Clouette, Ph.D. October 2009 ACKNOWLEDGEMENTS The preparers of this survey would like to thank the citizens of Northborough for welcoming us into the community. Even though we came walking through their neighborhoods with clipboards and cameras, we were universally greeted with friendly smiles and received whatever assistance was requested. At the Town Offices, Town Administrator John W. Coderre and Executive Assistant Mary Jean “MJ” Fredette took care of contractual matters and other administrative issues, and the Northborough Police Department was helpful in issuing us identification badges and offering to field any inquiries from the public regarding our activities. The Town of Northborough showed exceptional foresight in making available on the Internet a great deal of information needed for this survey. In particular, the staff at the Board of Assessors is to be congratulated for the completeness and ease of use of the public database, which provides photographs, measured floor plans, ownership information, deed references, and a wealth of other data. Also, the MIS/GIS Department’s online map services are, in the experience of the consultant, unsurpassed. This resource allowed the survey forms to have consistent, detailed maps showing the properties in the context of surrounding buildings and streets. The GIS database also facilitated the preparation of another survey product, the map that locates all of the inventoried properties.
    [Show full text]
  • The New York, New Haven and Hartford Railroad
    The New York, New Haven and Hartford Railroad THE NEW YORK, NEW HAVEN AND HARTFORD RAILROAD. Inc. in CT and MA, August 6, 1872 Inc. in RI, May 17, 1893 Trackage, June 30, 1915: 1215.067 mi. First Main track 577.816 mi. Second and Other Main tracks 811.457 mi. Yard tracks and sidings Equipment Steam locomotives 1165 Electric locomotives 104 Freight cars 34,668 Passenger cars 2442 Floating equipment 74 Work equipment 1489 Miscellaneous 11 By Construction: No property constructed Abandonment applied for: 1.52 mi. Saybrook Junction to Saybrook Point, CT, approved, 7/18/1922 (FD 2336) 6.74 mi. South Deerfield to Shelbourne Jct., MA, approved 7/18/1923 (FD 2960) 11.78 mi. East Farms station, Waterbury to a point 100 ft. West of West Main Street Bridge No. 2.69, Meriden, CT, approved, 2/25/1924 (FD 3374) 2.20 mi. From a point 100 ft. East of Pontiac Sta to a point 4,340 ft. East of Clyde Sta., RI, approved 2/29/1924 (FD 3375) Leased to Boston and Maine Railroad: 0.176 mi. Main track at Northampton, MA Trackage agreement with Central New England Railway:(sole use on date on date of valuation) 34.984 mi. Danbury, CT to Hopewell, NY and Wicopee Jct. to Beacon, NY Hartford and New Haven Railroad (8/6/1872) New York and New Haven Railroad (8/6/1872) The Stamford and New Canaan Railroad (10/1/1890) The Hartford and Connecticut Valley Railroad (12/21/1892) New York, Providence and Boston Railroad (2/23/1893) The Contractors to Rebuild and Support Union Wharf and Pier in New Haven (10/18/1895) The Union Wharf Company in New Haven (10/18/1895) The Company
    [Show full text]
  • Tax Commissioner
    house. No. 100 REPORT OF THE TAX COMMISSIONER OF THE Commonwealth of Massachusetts, FOR THE YEAR ENDING December 30, 1875. BOSTON: WRIGHT & POTTER, STATE PRINTERS 79 Milk Street (corner of Federal). 1876. <£ommmtu)caltl) of ittassacljusette. Tax Commissioner's Office, Boston, \ January 19, 1876. / Hon. Charles Adams, Jr,, Tax Commissioner. Sir :—The following Tables exhibit a summary statement of the results of the Corporation Tax Law for the current year Whole amount of Taxes assessed under Chapter 283, Acts of 1865. General list, $1,244,659 70 On Coal Mining, Quarrying and Oil Compan- ies,— May assessments, .... .$1,662 60 November assessments, .... 1,365 77 3,028 27 Aggregate of assessments, .... $1,247,687 97 Taxes of 1875, paid to Jan. 1, 1876,— General list, $1,235,190 71 Under section eight, . 925 50 Taxes of 1875 unpaid,— General list, 1,072 79 Abatements. ..... 8,396 20 . Under section eight, . 2,102 77 51,247,687 97 4 TAX COMMISSIONER’S REPORT. Jan. The following statement exhibits the outstanding taxes of Corporations on the general list, unpaid at the end of last year, and the changes during the year : Taxes of 1870,— Outstanding, Dec. 31, 1874, . $ll5 80 Amount paid in 1875, .... 115 80 Taxes of 1871,— Outstanding, Dec. 31, 1874, . $2,319 49 Amount paid in 1875, .... 1,113 00 Outstanding, Dec. 31, 1875, ..... $1,206 49 Taxes of 1872, Outstanding, Dec. 31, 1874, . $1,478 67 Amount paid in 1875, .... 1,024 36 Outstanding, Dec. 31, 1875, ..... 454 31 Taxes of 1873,— Outstanding, Dec. 31, 1874, . $833 17 Amount paid in 1875, ...
    [Show full text]
  • Guide to the Thomas Norrell Railroad Photographs Collection
    Guide to the Thomas Norrell Railroad Photographs Collection NMAH.AC.1174 Brett Miller 2011 Archives Center, National Museum of American History P.O. Box 37012 Suite 1100, MRC 601 Washington, D.C. 20013-7012 [email protected] http://americanhistory.si.edu/archives Table of Contents Collection Overview ........................................................................................................ 1 Administrative Information .............................................................................................. 1 Biographical / Historical.................................................................................................... 2 Arrangement..................................................................................................................... 6 Scope and Contents........................................................................................................ 3 Names and Subjects ...................................................................................................... 7 Container Listing ............................................................................................................. 8 Series 1: Negatives, , 1831-1967, undated (bulk 1870-1940).................................. 8 Series 2: Photographic Prints, circa 1850-1960 (bulk 1870-1940)......................... 18 Series 3: Ephemera, undated................................................................................ 92 Thomas Norrell Railroad Photographs Collection NMAH.AC.1174 Collection Overview Repository:
    [Show full text]