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, .... 724 50

Outstanding, Dec. 31, 1875, . . . 108 67 108 67

Taxes for 1874,—

Outstanding, Dec. 31, 1874, . . $13,077 49

Amount paid in 1875, . . . 10,810 81

Abatements, . . . . . 2,018 53

Outstanding, Dec. 31. 1875, . . 248 15 248 15

Taxes of 1875,—

Outstanding, Dec. 31, 1875, ..... 1,072 79

Aggregate of unpaid taxes, .... $3,090 41

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, ...... $1,236,263 50

Amount .due to cities and towns, .... 915,039 85

Balance accruing to the Commonwealth : $321,223 65

. . 27 From corporations, under section eight, . 3,028

Total amount accruing to the Commonwealth, $324,251 92 1876.] HOUSE—No. 100. 5

Of the amount of tax assessed the present year, the sum of $916,803.40 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 due from the cities and towns, on account of the state tax, on the first day of December.

The amount collected at that date was . . . $1,203,244 13

distributed was ..... 901,590 22

The amount retained was ..... $301,653 91

The comparative valuation of the capital stock and real estate of corporations, during the years 1874 and 1875, is as follows

In 1874, $235,021,538 00 1875, 239,848,414 00

Excess of 1875, ..... $4,826,876 00

The value of real estate and machinery,— In 1874 $166,712,730 00 1875 170,240,795 00

Excess of 1875, ..... $3,528,065 00

The aggregate excess on which a tax was laid,— In 1874, $84,775,750 50 1875 84,213,632 00

Excess of 1874, ..... $562,118 50

As was anticipated, the increase of real estate and machinery valuation has been small, compared with last year. It is, however, questionable whether there should not actually have been a reduction. Certainly, it is contrary to reason to sup- 6 TAX COMMISSIONER’S REPORT. Jan. pose that the valuation of buildings and machinery, of little or no woi th except for the especial purpose for which they are designed, should increase in value, while no profitable use can be made of them. In fact, the market value of shares declines, while, in many cases, the valuation of the real estate and machinery, which is unavailable and almost worthless except for a use which the share value shows to be unprofit- able, increases. It is probable that the limit of this move- ment has been reached, and that, during the coming year, partly by the necessary reduction of values of plant, and partly by increase share value, a fairer amount of tax will be collected under this law, and distributed to the shareholding towns. As heretofore explained, the accounts in this office are necessarily kept by the tax year, which differs from the financial year, for which other department accounts are made up. To harmonize the two, the following statement is given. The whole amount realized by the Commonwealth during the financial year ending December 31, 1875, has been:—

From taxes of 1875,—

General list distributed, ..... $301,653 91 not distributed, 19,420 02

Mining list, ...... 925 60

$321,999 43

Taxes of previous years, collected in 1875,—

General list, ..... $10,824 00

Mining list, ..... 1,000 70 11,824 70

Total amount realized $333,824 13

To harmonize this result with that which appears in the Treasurer’s Report, there should be added, —

The amount now in the treasury to be distributed to

cities and towns, ...... 14,248 26

Amount received in adjustment of claims, . . 1,019 87

Carried forward, $349,092 26 me.] HOUSE—No. 100. 7

..... Brought forward , $349,092 26 And there should be deducted on account of tax of previous years, $37,369 22

And in adjustments of claims, . 1,126 63 Mining tax account, kept separate, 1,926 20 40,422 05

$308,670 21

Whole amount paid by Coal Mining, Quarrying and Oil Companies during the year ending December 31, 1875, is as follows:

Taxes of 1867, $6 72 of 1868, 6 72 of 1869, 6 72 of 1870, 20 72 of 1871, 26 72 of 1872, 53 70 of 1873, 126 70 of 1874, 752 70 sl,ooo 70 Taxes of 1875, 925 50

Aggregate of collections in 1875, . . . $1,926 20

Whole amount of Mining, etc., taxes, assessed in 1875 :

Taxes paid, ...... $925 50

unpaid January 1, 1876, . . 2,102 77 53,028 27

The whole number of Massachusetts corporations and charters to which my attention has been

directed the present year, is .... 1,389 Of this number 20 have been dissolved by the courts or are in process of dissolution, and 92 new corporations have been chartered or organized, leaving as the number of corporations and

charters to be reported, December 31, 1875, . 1,369

The authorized net increase of capital in the State during the year is as follows : 8 TAX COMMISSIONER’S REPORT Jan,

Authorized by special Act,— New corporations, $3,485,000 00

Under chapter 224, Acts of 1870,— Corporations under section 11, and amendments thereof (86), 5,402,650 00 Certificates of increase of capital by 16 companies, under section 34, 1,053,850 00 $9,941,500 00 Certificates of reduction of capital, under section 35 of same Act (14), $745,800 00 Dissolutions by the supreme judi-

cial court, or in process, . . 2,010,500 00 2,756,300 00 Net increase, $7,185,200 00

The Board of Appeal was constituted by the appointment of the Hon. George H. Whitney, of the Council, to serve with the Treasurer and Auditor. The Board organized November 10, 1875, by the choice of the Hon. Charles Endicott as chairman, when the first session was held. Since that time, one hundred and twenty appeals by corporations 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 transfer of credits from one town to another, where all parties were agreed, and the parties for whose stock credit was claimed, were shown to be residents of the appellant towns.

Appeals in 1875.

Whole number of appeals from taxes of 1874, . . 6

from taxes of 1875, . . 114 l2O

Abatements allowed, ...... 101

Abatements refused, ...... 6 9 Appeals withdrawn, ......

Appeals continued, ...... 4 l2O 1876.] HOUSE—No. 100. 9

A list of cases considered, with the result in each case, is appended, marked "B.”

Bank Tax Act.

Whole amount of tax on bank shares assessed, . $1,704,316 28 Of which there was retained by towns, onaccount ofshares owned

by residents, .... $607,885 28 And there was paid into the treasury, 1,096,431 00 87Q4,316 28

There was paid into the treasury, on account of taxes of 1875, $1,096,431 00 There was certified due to cities and towns, on account of tax on bank shares owned by residents, for 1875, $441,984 19

To savings institutions, . . 395,037 77

To insurance companies, . . 29,901 96 To literary, scientific and charitable societies, 21,759 21 And in addition, there is due to cities and towns, on account of claims not fully adjusted so as to

admit of a certificate, . . 2,110 44 890,793 57

Leaving as a balance for the Commonwealth, . $205,637 43

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

Receipts from bank tax, for the year 1875,have been, $1,096,431 00 There has been certified due from the Treasury on

same account, ...... 888,683 13 Amount accruing to the Commonwealth (carried forward ), $207,747 87 2 10 TAX COMMISSIONER’S REPORT. [Jan.

Brought forward , $207,747 87 To harmonize this with the Treasury balance, there should be added :

Receipts during the year, from

taxes of 1874, .... $3,773 03 Amount of taxes remaining in the Treasury, uncalled for December, 31, 1875, payable on account of

tax of 1875, .... 3,849 73 7,622 76

$215,370 63

And there should be deducted payments on account

of taxes of 1874,—

To cities and towns, . . . $6,119 84 To charitable and otherinstitutions, 26,800 69 32,920 53

$182,450 10

The experience of the year does not indicate that any change in the law is necessary or advisable. Table D, annexed, shows the net corrected amount distributed to each city and town under the Act. Table E shows the amount collected in each city and town having a bank, on account of shares held out of such place.

Insurance Premium Tax.

Under this law, there has been assessed during the year:—

On account of tax of 1875,—

Upon agents, .... $129,926 29

companies, .... 23,765 16 $153,691 45

On account of tax of 1874,—

Upon agents, .... $4,831 00

companies, .... 10 08 4,841 08

Total assessment, $158,532 53 1876.] HOUSE—No. 100. 11

The collections h:ive been :

On account of tax of 1875,—

From agents, .... $124,328 35

companies, .... 23,757 76 $148,086 11

On account of tax of 1874,—

From agents, .... $8,783 47

companies, .... 10 08 8,793 55

On account of tax of 1873, .... 2,045 17

$158,924 83

To correspond with the treasury credit, there

must be added to the above amount, —

Overpaid, 9 94

Total collections, ...... $158,934 77

The amount uncollected Jan. 1, 1876, was,—

On account of tax of 1875,—

From agents, .... $5,597 94

companies, .... 7 40 55,005 34

On account of tax of 1874,

From agents, ...... 2,943 43 $8,548 77

This amount will be speedily collected, a considerable portion of it consisting of amounts which were not exactly deter- mined until a recent date.

Manufacturing Corporation Law. During the year, the Commissioner has examined eleven hundred and five certificates, of which one hundred and eleven required a reexamination after errors had been corrected, and five were examined three times. One hundred and eighteen of these were certificates of organization, of which one hun- 12 TAX COMMISSIONER’S REPORT. [Jan.

and dred thirteen had their certificates finally approved ; one abandoned its organization, leaving four that have not yet presented their papers for reexamination. Of the three dis- approved in 1874, two have been approved, and one has abandoned its organization. The whole number of certificates presented and examined, including those presented as substitutes for certificates disap-

proved, is as follows :

. Acts 1870, chapter 224, section 11, .... 149 “ “ section 12, 4 “ “ section 32, 93

“ “ section 33, ..... 825 “ “ section 34, 16 “ “ section 35, 15 Acts 1874, chapter 349, section 2, 2 Acts 1875, chapter 49, section 2, 1

Total, 1,105

The one hundred and thirteen certificates approved under section 11, chapter 224, Acts of 1870, include thirty-two under additional Acts of 1874; namely, thirty-one under chapter 375, section four, and one under chapter 165, section one. The provision in section two of chapter 177 of the Acts of 1875, requiring the Commissioner to make certificate that he is satisfied that the valuation adopted in the certificate is fair and reasonable, is of doubtful value. The time and care which the Commissioner is required to give to the matter is, perhaps, of little account. He is called upon to determine the value of all possible subjects of use in the business of life, from a patent for curtain-fixtures to a coal-mine; from an improved safety-pin to a water-power and cotton-mill. All subjects of possible use in the transaction of any lawful business are liable to be brought before him for an estimate as to their fair salable value. But after a decision is reached, it is simply the conclusion of one man, and cannot be regarded as anything more. It is respectfully submitted that the advan- tage to the public is uot equal to the trouble caused. Still, with this drawback, the principal feature of the Act has been recognized as of general utility. Transactions of 1876.] HOUSE—No. 100. 13

obvious fairness can now be completed under the sanction of the law, where, before this Act, subterfuges have been required which were disagreeable to men of ordinary sense, but which seemed to be requisite to a compliance with the exact and full requirements of the statute. Under this section, ten companies have transferred property at a valuation deemed satisfactory to the Commissioner, only one of which was an existing corporation increasing its capital stock, the others being new corporations, taking up and car- rying on an established business. The subjects passed upon embrace a line of steamboats, with wharves and fixtures; a paper-mill; a machine-shop or two ; a file-making establish- ment ; a stone-quarry ; and two or three periodical subscrip- tion-lists ; besides certain miscellaneous companies of a more usual character. During the year, my attention has been directed to the subject of the formation of reservoir companies, their duties and liabilities, and the possibility of their availing themselves of the provisions of the general law's now in force. There are many and complicated questions of law involved as affect- ing existing corporations of this class, as well as considera- tions of public policy of considerable moment concerning any provisions for the future. Judging from the cases brought to my notice, the matter requires attention, but I am unable to make any precise recommendations adapted to the necessities of the case. I can recommend, however, the enactment of a provision, applicable to all corporations, that the receipt of a share of stock without payment, shall raise an implied agreement on the part of the recipient to pay so much of the par value as is unpaid.

Municipal Assets and Liabilities. Table F contains tabulated results of returns received from all the cities and towns in the State, in substantially the same form as last year. This form of statement has been adopted, as, from experience, it has proved to exhibit, more fairly than any other yet found, the condition of the municipalities. The table shows a slight increase in the total; much less, 14 TAX COMMISSIONER’S REPORT. fJan.’76. however, than that of preceding years. This circumstance, taken in connection with the generally improved market price of such securities, will doubtless be considered as an ample justification of the restrictive legislation of the past session.

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

Exempted Property. Table H contains a tabulated statement of facts contained in the returns received under requirements of Acts of 1874, chapter 227. The towns of Belmont, Gay Head, Hardwick, Melrose and Tyngsborough, though often requested, have failed to comply with the requirements of the law.

State Valuation. At an early date, the complete report upon this subject will be presented. The clerical work is substantially completed, and there remains to be done only the revision of the funda- mental portion, and the final calculations.

Very respectfully, your obedient servant, DANIEL A. GLEASON, Deputy Tax Commissioner, and Commissioner of Corporations. Table A

Corporations existing under authority of this Common- wealth, December 31,1875, and subject to Taxation UNDER THE CORPORATION TAX Act.

A. K. Young and Conant Manufacturing Company, Boston. Cer- tificate issued January 14, 1873. Acushnet Cooperative Association, New Bedford. Organization certified November 9, 1867, under 1866, c. 290. Adams Gas Light Company, South Adams. Organization certified November 13, 1860. Adams Paper Company, Adams. Organization certified August 14, 1873. Adriatic Mills, Worcester. Organization certified December 14, 1863. iEtna Mills. Watertown. Organization certified 1863. Chartered 1864. iEtna Rubber Mills, Boston. Organization certified July 3, 1874. Agawam Canal Company, West Springfield. Chartered 1836. Agawam Company, Agawam. Organization certified June 3, 1857. Agawam Paper Company, West Springfield. Organization certified June 14, 1859. Albany Street Freight Railway Company, Boston. Chartered 1868, c. 97. Albert Field Tack Company, Taunton. Chartered June 9, 1869, c. 376. Albert-type Printing Company, Boston. Organization certified October 8, 1872. Albion Lead Works, Taunton. Organization under 1870, c. 224. Certified November 29, 1870. Albion Paper Company, Holyoke. Organization certified December 20, 1869. 16 TAX COMMISSIONER’S REPORT. [Jan.

American Art Foundry, The, Somerville. Organization certified January 26, 1875. American Box-Toe Company, Boston. Organization certified Sep- tember 6, 1874. American Carpet Cleaning Company, Boston. Organization under 1870, c. 224. Certified November 8, 1870. American Chair Seat Company, The, Gardner. Organized prior to May 1, 1872. Organization certified April 22, 1872, under 1870, c. 224, § 12. American Cigar Company, Westfield. Organization certified July 14, 1873. American Consolidated Fire Extinguisher Company, Boston. Or- ganization certified December 1, 1868. American Corrugated Iron Company, Springfield. Organization certified June 13, 1869. American Furniture Company, The, Boston. Organization certified December 15, 1873. American Gas Lighting Company, The, Boston. Organization certified December 21, 1874. American Gas Screen Manufacturing Company, Haverhill. Organ- ization under 1870, c. 224. Certified September 20, 1870. American Homes Publishing Company, The, Boston. Organization certified December 11, 1873. American Horse Collar Company, The, Boston. Organization certified Januarj7 1, 1868. American Improved Gas Light Company of Boston, Boston. Or- ganization certified January 11, 1868. American Improved Gas Light Company of Lawrence, Lawrence. Organization certified August 22, 1868. American Improved Gas Light Company of Lowell, Lowell. Or- ganization certified January 6, 1868. American Improved Gas Light Company of Massachusetts, Boston. Organization certified July 27, 1868. American Insurance Company, Boston. Chartered 1818. American Linen Company, Fall River. Chartered 1853. American Low Water Reporter Company, Newburyport. Organi- zation certified October 8, 1867. American Magnesium Company, Boston. Organization certified March 28, 1865. American Marble Cutting Company, Boston. Organization certified May 11, 1866. American Metallic Tubing Company, Boston. Organization certified June 15, 1867. 1876.] HOUSE—No. 100 17

American Molded Collar Company, Boston. Organization certified November 19, 1864. American Mortising Machine Company, Boston. Organization certified November 26, 1869. American Optical Company, Southbridge. Organization certified March 15, 1869. American Peat Company, Boston. Organization certified Decem- ber 11, 1865. American Powder Company, Boston. Chartered 1863. 1868, c. 76. American Print Works, Fall River. Chartered 1857. American Railway Frog Company, Boston. Organization certified January 3, 1867. American Rattan Company, Fitchburg. Organization certified August 18, 1852. American Saddle Company, Boston. Organization certified June 9, 1868. American Shoe Shank Company, Lancaster and Boston. Organi- zation certified April 22, 1870. American Shuttle Wax Thread Sewing Machine Company, Boston. Organization certified July 29, 1874. American Steam Gauge Company, Boston. Chartered 1854. American Stop Motion Company, Boston. Certificate issued Feb- ruary 7, 1873. American Straw Sewing Machine Company, Boston. Organization certified January 8, 1870. American Sugar Refinery, Boston. Organization certified Novem- ber 30, 1874. American Tablet Manufacturing Company, Boston. Organization certified April 29, 1871. American Tack Company, Fairhaven. Organization certified May 9, 1867. American Tool and Machine Company, Boston. Organization certified October 4, 1864. American Tube Works, Somerville and Boston. Organization certified April 29, 1852. American Watch Company, Waltham. Chartered 1854. American Whip Company, Westfield. Organization certified Jan- uary 11, 1870. American Wiring Machine Company, The, Boston. Organization certified January 27, 1872. Ames Manufacturing Company, Springfield. Chartered 1834. Ames Plow Company, Boston. Organization certified February 24, 1864. 3 18 TAX COMMISSIONER’S REPORT, [Jan.

Amesbury and Salisbury Gas Company, Amesbury. Assessment certified August 4, iB6O. Amesbury and Salisbury Home for Aged Women. Amesbury Mills, Amesbury. Organization certified December 16, 1867. Amesbury Railroad Company, Amesbury. Chartered 1869, c. 175. Organized April 28, 1869. 1872, c. 75. Anchor Tape and Webbing Company, Northampton. Organization certified June 1, 1871. Anchor Tape Company, Holyoke. Organization certified Novem- ber 3, 1875. 1870, c. 224. Annawan Manufactory, Fall River. Chartered 1825. Annisquam Mills, Rockport. Organization certified March 7,1871. Appleton Company-, Lowell and Boston. Chartered 1828. Aqjiapelle Company, Boston. Organization certified December 27, 1870. 1870, c. 224. Archibald 'Wheel Company, Lawrence. Organization certified December 26, 1871. Arlington Gas Light Company, Arlington. Chartered 1854. 1867, c. 221. Arlington Horse Railroad Company, Arlington. Chartered 1857. 1867,c.221. Arlington Piano Company, Leominster. Organization certified July 1, 1867. Arlington Woolen Mills, Lawrence. Organization certified February 20, 1865. Arms and Bardwell Manufacturing Company, The, Northampton. Organization certified July 14, 1866. Ashburnham Railroad Company, Ashburnham. Chartered May 5, 1871. 1871, c. 251. 1872, c. 104. Ashburnham Reservoir Company-, Ashburnham. Chartered 1853. Ashburnham Water Company, Ashburnham. Chartered May 26, 1871. 1871, c. 377. Ashby Reservoir Company-, Ashby. Chartered Mav 1, 1869, c. 225. Ashmere Reservoir Association, Hinsdale. Chartered 1872, c. 205. April 13, 1872. Askie Manufacturing Company, Melrose. Organization certified December 1, 1874. Assabet Manufacturing Company-, Sudbury and Boston. Organiza- tion certified September 11, 1862. Assonet Fishing Company, Freetown. Chartered 1860. 1876.] HOUSE—No. 100. 19

Assonet Machine Company, Freetown. Organization certified July 19, 1869. Athol Gas Light Company, Athol. Organization certified July 8, 1874. Athol Machine Company, The, Athol. Organization certified June 4, 1868. Athol Music Hall Association, Athol. Chartered 1871, c. 67. Atlantic Car Company, Salem. Organization certified February 5, 1872. Atlantic Cotton Mills, Lawrence. Chartered 1846. Atlantic Works, East Boston. Chartered 1853. Attleborough Branch Railroad Company, Attleborough. Chartered 1870, c. 100. Attleborough Steam Power Company, Attleborough. Organization certified September 20, 1858. Auburnclale Water Company, Newton. Organization certified 1867, under General Statutes, c. 65. Avon Stone Company, The, Boston. Organization certified May 25, 1875. 1870, c. 224.

Baker’s Pond and Drain Fishing Company, South Yarmouth. Char- tered 1858. Baldwin Company, North Chelmsford. Chartered 1844. Baldwinville Mill Company, Templeton. Organization certified June 9, 1870. Barium Manufacturing Company, Boston. Organization certified October 7, 1875. 1870, c. 224. Barnard Manufacturing Company, Fall River. Organization certified June 80, 1874. Barre Falls Reservoir Company, Barre. Chartered June 80, 1874. Barristers’ Hall in Court Square, Proprietors of, Boston. Chartered 1848. Owned by Fifty Associates. Bartlett Steam Mills, Newburyport. Chartered 1837. Battery Wharf Company, Boston. Chartered 1869, c. 158. Bay State Boot and Shoe Manufacturing Company, Lynn. Organi- zation certified June 19, 1873. Bay State Brick Company, Boston. Organization certified July 2, 1863. Reorganized May 11, 1871. 1870, c. 224, § 12. Bay State Faucet and Valve Company, Chicopee. Organization certified September 12, 1870. 1870, c. 224. Bay State Fire Insurance Company, Worcester. Chartered 1860. Bay State Glass Company, East Cambridge. Organization certified October 9, 1851. 20 TAX COMMISSIONER’S REPORT. [Jan.

Bay State Gold Mining Company, Boston. Organization certified January 14, 1867. Bay State Granite Company, Rockport. Organization certified May 13, 1874. Bay State Hardware Company, Northampton. Organization certified January 21, 1862. Bay State Horse Rake Company, Winchendon. Organization certified October 29, 1870. 1870, c. 224. Bay State House, Proprietors of the, Worcester. Chartered 1853. Bay State Iron Company, Boston. Chartered 1850. Bay State Shoe and Leather Company, Worcester. Organization certified May 8, 1866. Bay State Suspender Company, Boston. Organization certified October 8, 1872. Bay State Wheel Company, Lynn. Organization certified Decem- ber 10, 1873. Bayley Hat Company, Newburyport. Organization certified 1867. Reorganized under § 12, c. 224, Acts of 1870, June 4, 1874. Beaman Manufacturing Company, West Boylston. Chartered 1831. Beaver River Mills, Abington. Organization certified July' 3,1873. Beckwith Lumber Company, Fitchburg. Organization certified April 23, 1869. Bel Air Manufacturing Company, Pittsfield. Organization certified July 24, 1873. Belcher and Taylor Agricultural Tool Company, Chicopee. Organ- ization certified November 25, 1864. Belvidere Woolen Manufacturing Company',Lowell. Chartered 1834. Bemis and Call Hardware and Tool Company, Springfield. Or- ganization certified June 5, 1855. Bengal Bagging Company', Salem. Chartered 1869, c. 19. Benj. Franklin Cooperative Council of the Sovereigns of Industry, No. 76, of Massachusetts, Lawrence. Organization certified December 20, 1875. Berkeley House Company, Boston. Chartered 1871, c. 19. Berkshire Railroad Corporation, Stockbridge. Chartered 1837. Berkshire Woolen Company, Great Barrington. Chartered 1836. Berlin MineralWater Company, Boston. Certificate issued March 15, 1873. 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. 1876.] HOUSE—No. 100. 21 gjcr The, Worcester. Organization certi- C River Mining Company, fied September 18, 1874. Bigelow Carpet Company, Clinton. Chartered 1854. Bigelow Manufacturing Company, The, Springfield. Organization certified March 6, 1870. Black Eiver Mining Company, Boston. Organization certified March 10, 1863. Blake Hose Company, The, Boston. Organization certified August 27, 1875. 1870, c. 224. Blue Hill Land Company, Dedham. Chartered 1871, c. 80. Bond Cracker Company, Boston. Organization certified March 15, 1872. Boot and Shoe Improvement Company, The, Boston. Organization certified September 8, 1873. Boott Cotton Mills, Lowell. Chartered 1835. Border City Mills, Fall Eiver. Organization certified June 3, 1872. Boston and Albany Eailroad Company, Boston. Chartered 1869, c. 461, §5. 1855, c. 347. 1867,“c. 270. Boston and Chelsea Eailroad Company, Boston. Chartered 1854. Boston and Colorado Gold Mining Company, Boston. Organiza- tion certified March 6, 1869. Boston and Colorado Smelting Company, Boston Organization certified May 11, 1867. Boston and Fairhayen Iron Works, Fairhaven. Chartered 1863. Boston and Hingham Steamboat Company, Boston. Chartered 1831. Boston and Lexington Paint Company, Boston. Organization certified May 9, 1867. Boston and Lowell Eailroad Corporation, Boston. Chartered 1830. 1869, c. 459. Boston and Maine Foundry Company, South Eeading. Organiza- tion certified February 13, 1856. 1869, c. 343. Boston and Maine Granite Company, Boston. Organized about January 1, 1868. General Statutes, c. 61. Boston and Maine Eailroad, Boston. Chartered 1833. Boston and New York Slate and Tile Company, Boston. Organi- zation certified April 13, 1864. Boston and Philadelphia Steamship Company, Boston. Chartered 1873, c. 46. Boston and Providence Eailroad Corporation, Boston. Chartered 1831. Boston and Provincetown Steamboat Company, Provincetown. Chartered 1871, c. 102. 22 TAX COMMISSIONER’S REPORT. Jan.

Boston and Richmond Steamship Company. Chartered May 9, 1871. 1871, c. 265. Boston and Roxbury Mill Corporation, The, Boston. Chartered 1814. Boston and Sandwich Glass Company, Boston. Chartered 1826. Boston and Vermont Telegraph Company, Boston. Chartered 1849. Leased to Western Union Telegraph Company. Boston and West Roxbury Railroad Company, Boston. Chartered 1861. 1868,c.109.“ Boston, Barre and Gardner Railroad Corporation, Worcester. Chartered 1847. 1869, c. 361. Boston Base Ball Association, Boston. Chartered 1871, c. 131. Boston Beer Companj', Boston. Chartered 1828. Boston Belting Company, Boston. Chartered 1845. Boston Can Company, Boston. Organization certified February 27, 1866. Boston Car Spring Company, Boston. Organization certified May 9, 1867. Boston City Flour Mills, Boston. Organization certified December 28, 1871. Boston, Clinton and Fitchburg Railroad Company, Fitchburg. Chartered 1847. 1869, c. 299. Boston Commercial Exchange Building Company, Boston. Char- tered 1873, c. 113. Boston Cooperative Association, Boston. Organization certified May 15, 1873. Boston Cooperative Building Company, Boston. Chartered 1871, c. 324. May 25, 1871.“ 1872, c. 184. Boston Cooperative Savings Company, Boston. Organization certified October 25, 1875. 1870, c. 224. 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 Exchange Company, Boston. Chartered 1836. Boston Fire Brick and Clay Retort Manufacturing Company, Bos- ton. Organization certified January 26, 1864. Boston Flax Mills, Boston. Organization certified December 6,1852. Boston Forge Company, Boston. Organization certified March 28, 1867. Boston Gas Light Company, Boston. Chartered 1823. 1876.] HOUSE—No. 100. 23

Boston Highlands Masonic Building Association, Boston. Char- tered Maj T 7, 1874. Boston Hydraulic Gold Mining Company, Boston. Organization certified August 21, 1875. 1870, c. 224. Boston Ice Company, The, Boston. Organization certified April 6, 1866. Boston Insurance Company, Boston. Chartered 1823. Boston Iron Company, Boston. Chartered 1822, c. 5. Boston Journal of Commerce, Boston. Organization certified Sep- tember 26, 1872. Boston Lead Company, Boston. Chartered 1829. Boston Lock Company, Boston. Organization certified May 29, 1869. Boston, Lynn and Peabod} 7 Railway Company, Lynn. Chartered 1869, c. 397. 1871,c-171. Boston Machine Company, Boston. Organized September 1, 1864. Reorganized Maj- 20, 1871. 1870, c. 224, § 12.

7 Boston Manufacturing Cotnpanj , The, Boston and Waltham. Char- tered 1818. Boston Merchants’ Exchange Company, Boston. Chartered Decem- ber 6, 1872. 1872, c. 373. Boston Metallic Roofing Company, The, Boston. Organization certified September 26, 1871. Boston Mortgage Company, Boston. Chartered 1873, c. 270. Boston Music Hall Association, Boston. Chartered 1851. 1871,c. 2. Boston Needle Company, The, Boston. Organization certified October 21, 1874. Boston News Company, The, Boston. Organization certified August 15, 1870. 1870, c. 224. Boston Paint Mills, Boston. Organization certified May 6, 1871. Boston Pianoforte Action Manufacturing Company, Boston. Or- ganization certified November 14, 1872. Boston Pier or Long Wharf, Proprietors of, Boston. Chartered 1772. 1871, c. 136. Boston Port Company, Boston. Organization certified May 25, 1875. 1870, c. 224. Boston Red Stone Company, Boston. Organization certified Sep- tember 23, 1871. Boston Rolling Mills, Boston. Organization certified December 1, 1873. Boston Roofing and Tile Corporation, The, Boston. Organization certified April 11, 1872. Boston Rubber Shoe Company, Malden. Chartered 1853. 24 TAX COMMISSIONER’S REPORT. [Jan.

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 Steam Supply Company, Boston. Chartered 1873, c. 70. Boston Stereotype Foundry, Boston. Chartered 1850. Boston Sugar Refinery, Boston. Chartered 1834. 1863, c. 196. Boston Theatre, The Proprietors of the, Boston. Chartered 1858. Boston Tool Company, Boston. Organization certified November 8, 1873. Boston Tow Boat Company, Boston. Chartered 1873, c. 27. Boston Type Foundry, Boston. Organization certified July 8, 1865. Reorganized February 3, 1871. 1870, c. 224, § 12. Boston Varnish and Paint Company, Boston. Organization certified February 17, 1874. Boston Water Power Company, Boston. Chartered 1824. Boston Wharf Company, The, Boston. Chartered 1836. Boston Wheat and Bread Company, Boston. Chartered, 1865. Boylston Fire and Marine Insurance Company, Boston. Chartered 1825. Boylston Market Association, The, Boston. Chartered 1809. Boylston Mutual Insurance Company, Boston. Organization certified December 26, 1872. Boylston Schulverein, Boston. Organization certified September 16, 1874. Acts of 1874, c. 375, §4. Boynton Packing Company, Boston. Certificate issued April 15, 1873. Bradford Joint Company, Plymouth. Organization certified Decem- ber 22, 1871. Bradley Fertilizer Company, Boston. Organization certified No- vember 2, 1872. Brainard Milling Machine Company, Boston. Organization certified July 3, 1871. Bramanville Cotton Mills, Millbury. Organization certified Febru- ary 10, 1871. Bridgewater Industrial Company, Bridgewater. Chartered 1872, c. 226. April 20, 1872. Bridgewater Iron Manufacturing Company, Bridgewater. Chartered 1825. 1876.] HOUSE—No. 100, 25

Brighton and Newton Railroad Company, Brighton. Chartered 1872, c. 99. Bristol County Frear Artificial Stone Company, Fall River. Or- ganization certified March 8, 1872. Bristol Masonic Building Association, Attleborough. Chartered 1871, c. 194. Brockway Pyroxyline Manufacturing Corporation, Boston. Organ- ization certified May 25,. 1871. Brookline Gas Light Company, Brookline. Chartered 1853. Brookline Hotel Company, Brookline. Chartered 1859. Brown Hotel Company, The, Haverhill. Organization certified November 20, 1873. Bullion Consolidated Mining Company, Boston. Organization cer- tifiedDecember 6, 1865. Burleigh Mining Company, Fitchburg. Organization certified April 22, 1872. Burleigh Rock Drill Company, The, Fitchburg. Organization certified December 16, 1867. Burling Mills, Millbury. Organization certified August 10, 1869. Butchers’ Slaughtering and Melting Association, Brighton. Char- tered June 16, 1870, c. 365. Butler Braider Company, Boston. Organization certified December 2, 1870. 1870, c. 224.

C. F. Simonds Hotel Company, The, Northampton. Organization certified April 30, 1874. Cabot and West Springfield Bridge, The Proprietors of, Chicopee. Chartered 1846. Cambridge Brick Company, Boston. Organization certified January 14, 1874. Cambridge Dispensary, The, Cambridge. Organized November 13, 1874. Acts of 1874, c. 375, §4. Cambridge Gas Light Company, Cambridge. Chartered 1852. Cambridge Improvement Company, Cambridge. Chartered March 27, 1874. Cambridge Land and Building Association, Cambridge. Chartered 1868, c. 207. Cambridge Lyceum, Cambridge. Organized May, 1841. R. S., c. 41. 1869, c. 271. Cambridge Preserving Company, Cambridge. Organization certified March 8, 1872. Cambridge Railroad Company, Cambridge. Chartered 1853. Cambridge Wharf Company, Cambridge. 4 26 TAX COMMISSIONER’S REPORT. [Jan.

Cambridgeport Diary Company, Cambridge. Certificate issued February 13, 1873. Campello, North Bridgewater and Holbrook Street Railway Com- pany, North Bridgewater. Chartered April 29, 1872. 1872, c. 284. Canadian Stop Motion Company, The, Boston. Organization certified May 26, 1873, Canton Aqueduct Corporation, Canton. Organized April 26, 1836. Cape Ann Anchor Works, Gloucester. Organization certified June 26, 1868. Cape Ann Granite Company, Gloucester. Organization certified October 19, 1869. Cape Ann Isinglass and Glue Company, Rockport. Organization certified November 26, 1872. Cape Cod Railroad Company, Hyannis. Chartered 1846. 1872, c. 143. Merged in the Old Colony Railroad Company. Cape Cod Ship Canal Company, Sandwich. Chartered 1870, c. 36. 1872, c. 54. Cardany and Miller Furniture Company, Athol. Certificate issued March 15, 1873. Carew Manufacturing Companjq South Hadley. Chartered 1848. Carroll Paper Company, The, New Marlborough. Organization certified September 16, 1875. 1870, c. 224. Carson and Brown Company, Dalton. Organization certified April 7, 1874. Carver Cotton Gin Company, East Bridgewater. Organization certified July 23, 1872. Cary Improvement Company, Boston. Chartered 1852. Cate National Horse Shoe Company, Boston. Certificate issued April 10, 1873. Cattle Fair Hotel Company, Brighton. Chartered 1830. Central Club, of Boston, The, Boston. Chartered 1873, c. 69. Central Mills Company, Southbridge. Chartered 1863. Central Square Wharf Company, East Boston. Chartered 1848. Central Wharf and Wet Dock Corporation, The, Boston. Chartered 1815. Central Wharf Company for Inspecting Fish, Wellfleet. Organiza- tion certified April 21, 1865. Chace Mills, Fall River. Organization certified November 11,1871. Chapman Valve Company, Boston. Organization certified January 4, 1871. Chapman Valve Manufacturing Company, The, Boston. Organiza- tion certified July 20, 1874. 1876. HOUSE—No. 100. 27

Charles River Navigation Company, Cambridge. Chartered 1857, c. 57. Revived by 1871, c. 181. Charlestown Gas Company, Charlestown. Chartered 1846. Charlestown Workingmen’s Cooperative Association, Charlestown. Organization certified November 14, 1866. 1866, c. 290. Chase Turbine Manufacturing Company, Orange. Organization certified March 6, 1874. Chelmsford Foundry Company, Chelmsford. Organization certified May 23, 1859.' Chelsea Gas Light Company, Chelsea. Chartered 1853. Chelsea Odd Fellows’ Hall Association, Chelsea. Chartered April 24, 1872, c. 253. Chelsea Oil Company, Chelsea. Organization certified January 18, 1865. Chelsea Sovereigns Cooperative Association, The, Chelsea. Organ- ization certified June 22, 1875. 1870, c. 224. Cheshire Railroad Company, Boston. Chartered March 13, 1845. 1869, cc. 126, 318. Chester Emery Company, Boston. Organization certified May 13, 1868. Chicopee Manufacturing Company, Chicopee. Chartered 1823. Child Elastic Heel and Shank Company, Northampton. Organiza- tion certified November 23, 1874. Christian Register Association, The, Boston. Organization certified July 11, 1872. Cigar Manufacturers’ Cooperative Association, Westfield. Organi- zation certified June 26, 1871. Citizens’ Gas Company, The, Lowell. Organization certified April 28, 1875. Citizens’ Gas Light Company of Boston, Boston. Organization certified October 19, 1874. Citizens’ Gas Light Company of Quincy, Quincy. Chartered 1860. Citizens’ Gas Light Company of South Reading, Wakefield. Or- ganization certified January 10, 1862. Citizens’ Ice Company, Boston. Organization certified September 19, 1870, c. 223. City Fire Insurance Company, Boston. Chartered 1847. City Mills, Boston. Certificate issued April 5, 1873. Clark and Chapman Machine Company, Montague. Organization certified September 15, 1871. Clark and Rich Company, Easthampton. Organization certified April 20, 1872. Clark W. Bryan Company, Springfield. Organization certified June 24, i872. 28 TAX COMMISSIONER’S REPORT. [Jan.

Clement and Hawkes Manufacturing Company, Northampton. Or- ganization certified October 2, 1866. Clinton Gas Light Company, Clinton. Chartered 1864. Clinton Wire Cloth Company, Clinton. Organized 1856. 1851, c. 133. Cohannet Mills, Taunton. Organization certified July 8, 1874. Cohasset and Scituate Street Railway Company, Cohasset. Char- tered 1866. Collins Paper Company, The, Wilbraham. Organization certified February 23, 1872. Colorado Mining and Exploring Company, Boston. Organization certified January 4, 1866. Columbus Hotel Company, Boston. Chartered April 23, 1872. 1872, c. 239. 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 Fire Insurance Company, Concord. Chartered April 12, 1872, c. 192. Concord Granite Company, Quincy. Organized 1865. Connecticut River Bridge, Proprietors of, Montague. Chartered 1796. Connecticut River Railroad Company, Northampton. Chartered 1845, c. 8. 1869, c. 298. Consolidated Wax Thread Sewing Machine Company, Boston. Or- ganization certified November 15, 1869. Constitution Wharf Company, Boston. Chartered 1855. 1869, c. 158. Conway Fire Insurance Company, Boston. Chartered 1849. Cooperative Association, Number Seventy-Six, Sovereigns of In- dustry, Lawrence. Organization certified November 13, 1875. 1870, c. 224. Cooperative Mills, Fall River. Chartered 1867, c. 174. Cooperative Mutual Homestead Company, The, Chelmsford. Or- ganization certified August 1, 1874. Cordis Mills, Millbury. Organization certified June 25, 1875. 1870, c. 224. Corporation of the Avon Place, Trustees, Cambridge. Organiza- tion certified November 27, 1874. Acts of 1874, c. 375, §4. Courier Publishing Company, Boston. Organization certified July 8, 1871. 1876. HOUSE—No. 100. 29

Coy’s Hill Cheese Company, Warren. Organization certified May 8, 1867. Crescent Mills, Fall River. Organization certified November 27, 1871. Crocker Manufacturing Company, Holyoke. Organization certified May 25, 1871. Crompton Carpet Company, The, Worcester. Organization certified July’ 13, 1870, c. 224. Crosby Steam Gage and Valve Company, Boston. Organization certified August 6,1875. 1870, c. 224. Cumberland Brown Stone Company, Boston. Organization certified May 23, 1871. Cutter and Walker Manufacturing Company, Lowell. Organization certified April 14, 1875.

Danvers Bleachery, South Danvers and Boston. Organization certified January 25, 1864. Danvers Carpet Company, Danvers. Organization certified Febru- ary 19, 1865. Danvers Gas Light Company, Danvers. Organization certified August 1, 1861. Danvers Railroad Company, Boston. Chartered 1852. 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 Boat Club, Dedham. Organization certified October 29, 1874. Acts of 1874, c. 375, sect. 4. Deep Sea Isinglass Company', Rockport. Organization certified June 27, 1873. Derby’ Wharf Corporation, Salem. Chartered 1810. Diamond Ledge Gold Mining Company,Boston. Organization certified January 15, 1875. Dighton Furnace Company, Taunton and Boston. Organization

certified April 25, 1870. , Dighton Manufacturing Company, North Dighton. Chartered 1822. Dittmar Powder Company, Boston. Organization certified July 17, 1875. 1870, c. 224. Domestic Needle Works, Middleborough. Organization certified November 30, 1875. 1870, c. 224. Dooley Manufacturing Company, Boston. Organization certified August 12, 1875. 1870, c. 224. Dorchester Gas Light Company, Dorchester. Chartered 1854. 30 TAX COMMISSIONER’S REPORT. [Jan.

Dorset Iron Company, Boston. Organization certified March 5, 1865. Douglas Axe Manufacturing Company, East Douglas. Chartered 1834. Dover Stamping Company, Cambridge. Organization certified Jan- uary 6, 1871. Downer Kerosene Oil Company, Boston. Organization certified * April 7, 1860. Drake Gas Light Company, Boston. Organization certified August 2, 1875. 1870, c. 224. Dresser Manufacturing Company, Southbridge. Chartered 1834. Dudley’ Hosiery Company, Needham. Organization certified Febru- ary 20, 1867 Dunbar Company, Pittsfield. Organization certified November 11, 1873. 1870, c. 224. Dunlap and Lyman Manufacturing Company, Northampton. Or- ganization certified February 3, 1871. Durfee Mills, Fall River Chartered February 15, 1866, c. 31. Dutcher Temple Manufacturing Company, Milford. Organization certified December 18, 1867. Duxbury and Cohasset Railroad Company, Duxbury. Chartered 1867, c. 65. 1873, c. 21. Duxbury Bridge Company, Duxbury, Chartered May 10, 1869, c. 268. Duxbury Wharf Company, Duxbury. Chartered 1871, c. 89. Dwelling House Insurance Company, Boston. Organization certified December SO, 1872. 1872, c. 375, sect. 9. Dwight Manufacturing Company, Chicopee. Chartered 1841. Dwight Printing Company, Ashland. Organization certified Jan- uary 2, 1871.

E. Carver Company, East Bridgewater. Chartered 1846. E. Stebbins Manufacturing Company, Springfield. Organization certified February 13, 1868. Eagle Cotton Company, Taunton. Organization certified May 10, 1860. Eagle Mill Company, Athol and Orange. Organization certified January 8, 1868. Eagle Rubber Company, Boston. Organization certified July 25, 1874. East Abington Crispin Cooperative Association, Abington. Organ- ization certified November, 1869. 1866, c. 290. East Boston Company, East Boston. Chartered 1833. 1876.] HOUSE—No. 100. 31

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 1802. East Boston Gas Company, East Boston. Organization certified April 2, 1856. East Boston Railroad Company, East Boston. Chartered 1873, c. 66. East Boston Tunnel Company, The, Boston. Chartered April 23, 1872, c. 241. East Cambridge Land Company, Cambridge. Chartered 1861. . East Liverpool Manufacturing Company, Holyoke. Organization certified August 10, 1874. East Mountain Water Company, West Stockbridge. Chartered 1873, c. 184. East Templeton Cooperative Chair Company, Templeton. Or- ganization certified October 25, 1872. East Walpole Branch Railroad Company, East Walpole. Chartered 1868, c. 65. 1872, c. 41. Eastern Cooperative Association, Westfield. Organization certified January 24, 1874. Eastern Marble Company, Boston. Organization certified October 7, 1870. Eastern Marine Railway Company, Provincetown. Chartered 1864, c. 285. 1869, c. 213. Eastern Railroad Company, Boston. Chartered 1836. 1869, c. 291. Easthampton Aqueduct Company, Easthampton. Chartered 1867, c. 84. Easthampton Gas Company, Easthampton. Organized September 7, 1864. Easthampton Rubber Thread Company, Easthampton. Organiza- tion certified December 27, 1864. Easton Stone Company, Boston. Organization certified May 25, 1875. 1870, c. 224. Edw. B. Light Whip Company, Westfield. Organization certified October 3, 1874. Electric Telegraph Instruction Company, Boston. Organization certified December 16, 1874. Eliot Fire Insurance Company, Boston. Chartered 1849. Eliot Insurance Company, Boston. Organization certified Decem- ber 31, 1872, c. 375, § 9. Ellenville Tanning Company, Boston. Organization certified May 6, 1874. 32 TAX COMMISSIONER’S REPORT. [Jan.

Elliott Felting Mills, Boston. Organization certified December 21, 1864. Ellis Foundry Company, Carver. Organization certified April 28, 1874. Ellis Saw Company, Boston. Organization certified November 23, 1866. Equitable Marine Insurancej'Companv, Provincetown. Chartered 1845. Equitable Safe Deposit Company, The, Boston. Organization certified December 80, 1875. 1870, c. 224. Essex Branch ißailroad Corporation, Essex. Chartered 1869, c. 183. Essex Company, Lawrence. Chartered 1845. Essex Cooperative Boot and Shoe Company, Lynn. Organization certified September 2, 1872. Essex Frear Stone Company, Lynn. Organization certified June 5, 1872. Essex Marine Railway Corporation, Salem. Chartered 1826. Essex Mill Corporation, Essex. Chartered 1822. Essex Steam Mill Company, Essex. Organization certified October 13, 1871. Estes Plow Company, Boston. Organization certified July 26, 1875. 1870, c. 224. Eureka Clothes Wringing, Waltham. Organi- zation certified November 10, 1863. Eureka Ventilating Horse Cover Company, Boston. Organization Gen. Stat. 61, about May, 1870. European Globe Nail Companyßoston. Organization certified July 1, 1872. Everett and Chelsea Street Railway Company, Everett. Chartered 1871, c. 132. Everett Mills, Lawrence. Chartered; 1860. Excelsior Box Company, Springfield. Organization certified July 31, 1875. 1870, c. 224. Exchange Insurance Company, Boston. Chartered 1870, c. 81.

F. A. Whitney Carriage Company, Leominster. Organization certified July 27, 1871. Fall Hill Water Company, Orange. Chartered April 1, 1874. Fall River Bleachery, Fall River. Organization certified August 20, 1874. Fall River Cooperative Building Association, Fall River. Organi- zation certified October 5, 1874. 1876.] HOUSE—No. 100. 33

Fall Elver Granite Company, Fall Elver. Certificate issued Febru- ary 27, 1873. Fall Eiver Iron Works Company, Fall Eiver. Chartered 1825. Fall Eiver Manufactory, Fall Eiver. Chartered 1820. Fall Eiver Merino Company, The, Fall Eiver. Organization certified January 26, 1875. Fall Eiver Print Works, Fall Eiver. Chartered 1848. Fall Eiver Society of the New Jerusalem, Fall Eiver. Organization certified November 7, 1874. Acts of 1874, c. 375, sect. 4. Fall Eiver Steamboat Company, Fall Eiver. Chartered 1866. Fall Eiver Street Eailway Company, Fall Eiver. Chartered 1873, c. 120. Fall Eiver, Warren and Providence Eailway Company, Providence, E. I. Chartered 1857. Fall Eiver Workingmen’s Cooperative Association, Fall Eiver. Or- ganization certified December 4, 1867. 1866, c. 290. Falmouth Heights Land and Wharf Company, Falmouth. Chartered May 11, 1871, c. 278. F'almouth Wharf Company, Falmouth. Chartered 1819. Faneuil Hall Insurance Company, Boston. Chartered 1871, c. 29. Farmington Eiver Water Power Company, Otis. Chartered 1867, c. 134. Farr Alpacca Company, The, Holyoke. Organization certified November 13, 1873. Farren Hotel Company, Montague. Organization certified July 17, 1872. Felton Paper Company, Holyoke. Organization certified July 6, 1871. Fifty Associates, Boston. Chartered 1820. IMremen’s Insurance Company, Boston. Chartered 1831. Firemen’s Fire Insurance Company, Boston. Organization certified December 21, 1872, under 1872, c. 375, sect. 9. First Hudson Dry Goods, Grocery and Provision Cooperative Asso- ciation, Hudson. Organization certified November, 1869. 1866, c. 290. First National Fire Insurance Company, Worcester. Chartered 1868, cc. 154, 269. 1869, c. 178. First Universalist Meeting-House in Worcester, Proprietors of the, Worcester. Chartered 1843. First Worcester Cooperative Grocery and Provision Association, Worcester. Organization certified November 11, 1867. 1866, c. 290. Fiskdale Mills, Sturbridge. Chartered 1836. 0 34 TAX COMMISSIONER’S REPORT. [Jan.

Fitch burn: Cooperative Association, Fitchburg. Organization certified November 11, 1807. 1806, c. 290. Fitchburg Fireman’s Relief Association, Fitchburg. Organization certified December 12, 1874. Acts of 1874, c.'375, §4. Fitchburg Flour Company, Fitchburg. Organization certified October 20, 1809. Fitchburg Gas Company, Fitchburg. Chartered 1852. Fitchburg Hotel Company, Fitchburg. Chartered 1849. Fitchburg Machine Company, Fitchburg. Organization certified February 12, 1807. Fitchburg Railroad Company, Boston. Chartered 1842. 1809 c 352. Fitchburg Scythe and Tool Company, Fitchburg. Organization certified August 19, 1874. Fitchburg Street Railway Company, Fitchburg. Chartered 1873, c. 150. Flax Leather Manufacturing Company, South Natick. Organiza- tion certified August 31, 1803. Flax Pond Fishing Company in Dennis, Dennis. Chartered 1852. Flax Pond Water Companv-, Lynn. Chartered June 2, 1874. Flint Mills, Fall River. Organization certified February 28, 1872. Florence Furniture Company, The (Florence), Northampton. Or- ganization certified June 23, 1873. Florence Manufacturing Company (Florence), Northampton. Or- ganized June 1, 1800. Florence Mercantile Company (Florence), Northampton. Organi- zation certified November 12, 1867. 1806, c. 290. Florence Sewing Machine Company, Northampton. Organization certified May 6, 1865. Forbes Lithographic Manufacturing Company, The, Boston. Or- ganization certified September 14, 1875. 1870, c. 224. Foreign Sole Sewing Machine Company, Boston. Organization certified August 31, 1864. Confirmed February 7, 1872. Forest River Lead Company, Salem. Chartered 1846. Forest River Railroad Company, Salem. Chartered 1871, c. 248. Forge Village Horse Nail Company, Westford. Organization certified January 5, 1805. Foundry and Machine Company, Taunton. Organization certified July 2, 1852. Framingham and Lowell Railroad Company, Lowell. Chartered 1870, c. 113. Franconia Iron and Steel Company, Wareham. Organization certified March 31, 1805. 187(5.] HOUSE—No. 100. 35

Franklin Felting Mills, Franklin. Organization certified August 12, 1874. Franklin Grocery Company, Lynn. Organization certified Novem- ber 21, 1807. 1800, c. 290. Franklin Insurance Company, Boston. Chartered 1823. Franklin Insurance Company of Boston, Boston. Certificate issued January 4, 1873, under 1872, c. 375. Franklin Paper Company, Holyoke. Organization certified January 23, 1800. Franklin Telegraph Company, Boston, Chartered 1805. 1809, c. 209. Franklin Woollen Manufacturing Company, Norfolk. Organization certified June 19, 1875. 1870, c. 224. Freeman Manufacturing Company, Adams. Organization certified January 5, 1874. Freemasons’ Hall Association, Haverhill. Chartered 1800, c. 177. 1873, c. 72. Frohock Last Company, Boston. . Organization certified August 15, 1809. Fulton Iron Foundry Company, Boston. Chartered 1830. Gardner Cooperative Association, Gardner. Organization certified November 9, 1808. 1800, c. 290. Gardner Sovereigns Cooperative Association, The, Gardner. Or- ganization certified F'ebruary 4, 1875. Gaylord Manufacturing Company, Chicopee. Organization certified April 7, 1863. Gazette Publishing Company, Boston. Organization certified Jan- uary 12, 1800. George F. Blake Manufacturing Company, Boston. Organization certified January 9, 1874. George H. Gilbert Manufacturing Company, Ware and Hardwick. Chartered 1807, c. 281. German American Powder Company, Boston. Organization certified September 8, 1873. Germania Mills (Hartford, Ct.), Holyoke. Organization certified January 19, 1865. Gibbs Loom Harness and Reed Compaq*, Clinton. Organization certified March 30, 1874. Gilbert and Barker Manufacturing Company, Springfield. Organi- zation certified March 31, 1870, under G. S., c. 01. Gilberton Coal Company, Boston. Organization certified May 10, 1804. Giles County Iron Company, The, Boston. Organization certified March 21, 1872. 36 TAX COMMISSIONER’S REPORT. Jan.

Gillespie Governor Company, Boston. Organization certified April 19, 18G6. Glasgow Company, South Hadley Falls. Chartered 1848. Glendale Elastic Fabrics Company, Eastbampton. Organization certified October 26, 1868. Glendale Woolen Companj-, Stockbridge. Chartered 1847. Glendon Company, Boston. Organization certified May 3, 1872. Globe Gas Light Company, Boston. Organization certified October 6, 1874. Globe Nail Company,Boston. Organization certified May 23, 1868. Globe Publishing Company, The, Boston. Organization certified February 19, 1872. Gloucester and Lanesville Railroad Company, Gloucester. Char- tered May 29, 1867, c. 287. 1872, c. 39. Gloucester Fire Insurance Company, Gloucester. Chartered 1869, c. 285. Gloucester Gas Light Company, Gloucester. Chartered 1853. Gold and Silver Association, Boston. Organization certified July 15, 1867. Gold Medal Sewing Machine Company, Orange. Organization certified August 2, 1869. Golden Cit}' Mineral and Land Company, Boston. Organization certified August 30, 1867. Goodyear Rubber Company, Boston. Certificate issued March 19, 1873. Gosnold Mills, New Bedford. Chartered 1848. Gosnold Workingmen’s Cooperative Association, New Bedford. Organization certified May 11, 1871. Grafton and Millbury Railroad Company. Chartered May 20, 1870, c. 269. Grafton Centre Railroad Company, Grafton. Chartered October 22, 1873. Grafton Mills, Grafton. Organization certified March 13, 1862. Grand Hotel Branch Railroad Company of Dorchester, Dorchester. Chartered 1867, c. 133. Revived 1869, c. 214. Granite Mills, Fall River. Chartered 1863. Granite Mining Company of Colorado, Boston. Organization certified January 13, 1871. Granite Railway Company, Boston and Quincy. Chartered 1826. Granite Wharf Marine Railway Company, Fairhaven. Chartered 1853. Graton and Knight Manufacturing Company, The, Worcester. Or- ganization certified January 1, 1872. 1876.] HOUSE—No. 100. 37

Graves End Branch Street Railway Company, Lynn. Chartered 1868, c. 22. Revived 1870, e. *254. Great Barrington Gas Light Company, Great Barrington. Organ- ization certified November 27, 1855. Great Barrington Water Company, Great Barrington. Chartered 1868, c. 300. Great Pasture Company, Salem. Chartered 1855. Greenfield Aqueduct Company, Greenfield. Organized 1827. Greenfield Gas Light Company, Greenfield. Chartered 1854. Greenfield Manufacturing Companj’, Greenfield. Chartered 1832. Greenfield Tool Company, Greenfield. Organization certified Au- gust 18, 1851. Greenville Manufacturing Company, Northampton. Chartered 1846. Greylock Manufacturing Adams. Organization certified April 26, 1872. Confirmation under sect. 2, c. 349, 1874. October 19, 1874. Griswoldville Manufacturing Company, Colrain. Chartered 1840. Groveland Shoe Company, Boston. Organization certified January 28, 1875. Grover and Baker Sewing Machine Company, Boston. Chartered 1854. 1867, c. 327.

Hadley Company, Holyoke. Chartered 1863. Hadley Falls Paper Company, Holyoke. Organization certified February 13, 1874. Hale Patent Washer Company, New Bedford. Organization certified March 9, 1868. Hall Treadle Company, Boston. Organization certified April 20, 1875. Hall Treadle Manufacturing Company, The, Boston. Organization certified July 21, 1873. Hamilton Manufacturing Company, The, Lowell. Chartered 1825. Hamilton Woolen Compan}’, Boston and Southbridge. Chartered 1831. Hampden Card Company, Springfield. Organization certified Sep- tember 24, 1860. Hampden Cooperative Association, Westfield. Organization certified December 28, 1870. 1870. c. 224. Hampden Mills, Holyoke. Chartered 1853. Hampden Paint and Chemical Company, Springfield. Chartered 1852. Hampden Paper Company, Holyoke. Organization certified Febru- ary 18, 1865. 38 TAX COMMISSIONER’S REPORT. Jau.

Hampden Whip Company, Westfield. Organization certified Jan- uary 21, 1875. Hampshire Manufacturing Company of Huntington, Huntington. Organization under 1870, c. 224. Certified December 17,1870. Hampshire Paper Company, South Hadley Falls. Organization certified June 6, 1866. Hancock Sewing Machine Company, Boston. Organization certified March 31, 1868. Hanover Branch Railroad Company, Hanover. Chartered 1846. Harbor Improvement Company, Boston. Organization certified March 5, 1870, under G. S., c. 61.

Harleigh Coal Company 7, Boston. Organization certified January 27, 1865.

Hartford and New Haven Railroad Company 7, Hartford, Conn. Chartered 1839. 1872, c. 171. Harvard Manufacturing Company, Harvard. Organization certified September 2, 1868.

Haskins Gold Pen Manufacturing Company 7, Shutesbury and Am- herst. Chartered May 7 31, 1867, c. 292. Haskins Machine Fitchburg. Organization certified April 29, 1871. 1872, c. 5.

7 Haskins Steam Engine Company , Fitchburg. Organization certified September 21, 1875. 1870, c. 224. Haverhill Aqueduct Company, Haverhill. Organized December 2, 1802. 1867, c. 73. Haverhill Gas Light Company, Haverhill. Chartered 1853. Haverhill Flat Company', Haverhill. Organization certified April 10, 1871. Haverhill Lime Company, Boston. Organization certified January 13, 1865. Haverhill Odd Fellows’ Hall Association, Haverhill. Chartered 1868, c. 266. Hawes Machine Company, Fall River. Organization certified March 31, 1871.

Hayden Foundry and Machine Company 7, Haydensville. Organiza- tion certified July 6, 1867. Hayden Manufacturing Company, Haydensville. Organization certified March 17, 1857. Confirmation of organization Decem- ber 7, 1875, under § 12, c. 224, Acts of 1870. Hayden Tobacco Works, Williamsburg. Organization certified February 27, 1874.

Haywardvillc Rubber Company 7, Stoneham. Organization certified March 3, 1870. Reorganized December 16, 1871. 1870, c. 224, § 12. 1876.] HOUSE—No. 100 39

Helm Heel Burnishing Machine Company, Boston. Organization certified January 15, 1875. Henry Clay Coal Company, Boston. Organization certified April it, 1864. Hide and Leather Insurance Company, Boston. Chartered May 9, 1867, c. 226. Hide and Leather Machine Company, Boston. Organization certified January 4, 1869. Highland Mills, Huntington. Organization certified August 19, 1873. Highland Street Railway Company, Boston. Chartered 1872, c. 212. April 17, 1872. Hingham Cordage Company, Hingham. Chartered 1853. Hingham Jute and Bagging Company, Hingham. Organization certified February 8, 1872. Hingham Manufacturing Company, The, Hingham. Organization certified February 7, 1874. Hingham Wharf and Land Company, Hingham. Chartered 1847. Hinkley and Williams Works, Boston. Organization certified April 22*, 1864. Hinkley Locomotive Works, The. New name given to Hinkley and Williams Works by 1873, c. 1. Hiscox File Manufacturing Company, Lowell. Organization certified January 10, 1874. Holmes’ Hole Marine Railway Company, Tisbury. Organized in 1868. Gen. Stat. c. 67. Holmes’ Hole Union Wharf Company (Holmes’ Hole), Tisbury. Chartered 1835. Holyoke and Belchertown Railroad Company. Chartered May 12, 1871. 1871, c. 291. Holyoke and Northampton Boom and Lumber Company. Char- tered May 26, 1871. 1871, c. 362. 1873, c. 215. Holyoke and Westfield Railroad Company, Holyoke. Chartered June 12, 1869, e. 379. Holyoke Cooperative Association, Holyoke. Organization certified January 28, 1874. Holyoke Machine Company, Holyoke. Organization certified Jan- uary 25, 1864. Confirmed November 22, 1871. Holyoke Manilla Company, Holyoke. Organization certified No- vember 1, 1865. Holyoke MutualFire Insurance Company, Salem. Chartered March 14, 1843. Holyoke Paper Company, Holyoke. Organization certified May 19, 1857. 40 TAX COMMISSIONER’S REPORT. Jan.

Holyoke Warp Company, Holyoke. Organized under General Laws, March 81, 1869. Holj'oke Water Power Company, Holyoke. Chartered 1859, c. 6. 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 certified August 9, 1870. 1870, c. 224. Hopkinton Cooperative Association, Hopkinton. Hopkinton Railroad Company, Hopkinton. Chartered June 1, 1870, c. 299. 1873, c. 119. Horn Pond Branch Railroad Company, Boston. Chartered 1852. House of Mercy, The, Pittsfield. Organization certified November 27, 1874. Sect. 4, c. 375, Acts of 1874. Howard Cooperative Company, Lynn. Organization certified Feb- ruary 28, 1871. Howard Fire Insurance Company, Boston. Chartered 1848. Howard Safety Boiler Manufacturing Company, The, Boston. Or- ganization certified April 9, 1874. Howard Watch and Clock Company, Boston. Organization certified October 2, 1863. Huntington House, Proprietors of the, Boston. Chartered 1872, c. 121. March 19, 1872. Hyde Park Branch Railway Company, Dedham. Chartered May 15, 1869, c. 280. Hyde Park Woolen Company, Boston. Chartered 1863.

Improved Rotary Heel Company, Boston. Organization certified October 1, i872. Incas Silver Mining Company, Boston. Organized March 1866. Gen. Stat., c. 61. India Manufacturing Company, Salem. Chartered 1870, c. 112. India Wharf, The Proprietors of the, Boston. Chartered 1808. Indian Orchard Mills, Springfield. Chartered 1859, c. 2. International Telegraph Company, Boston. Chartered 1866. Ipswich Mills, Ipswich and Boston. Organization certified Jan- uary 20, 1868. Ipswich Woolen Mills, Ipswich. Organization certifiedFebruary 13, 1865. Irish-American Leader Printing and Publishing Cooperative Asso- ciation, The, Boston. Organization certified February 6,1872. 1876.] HOUSE—No. 100 41

J. B. Parker Machine Compaq, Clinton. Organization certified March 10, 1875. J. C. Clarke Printing Company, The, Framingham. Organization certified January 19, 1874. J. C. Hoadley Company, Lawrence. Certificate issued February 1, 1873. Jamaica Plain Gas Light Company, West Roxbury. Chartered 1853. Jamaica Plain Land Improvement Company, West Roxbury. Char- tered 1871, c. 207. Jamaica Pond Aqueduct Corporation, Roxbury. Chartered 1857. Jamaica Pond Ice Company, Boston. Organization certified August 22, 1872. Jenkins Manufacturing Corporation, Boston. Organization certified July 21, 1875. 1870, c. 224. Jessup and Laflin Paper Company, Russell. Organization July 12, 1872. Job Chase Wharf Company, Dennis. Organized February 1, 1851.

7 John Russell Cutlery Companj , Montague. Organization certified June 13, 1873. John Russell Manufacturing Company, Deerfield. Chartered 1868, c. 296. Johnson Manufacturing Company, Adams. Organization certified September 8, 1873. Journal Newspaper Company, Boston. Chartered 1857. Justifler Printing and Publishing Company, The, Boston. Organi- zation certified May 20, 1874.

Katama Land Company, Edgartown. Chartered 1872, c. 155. Keith Paper Company, Montague. Organization certified Septem- ber 19, 1871. Kellogg Steam Power Company, Pittsfield. Chartered February 20, 1874. Kenoza Riding Park Association, Haverhill. Chartered 1866, c. 136. Kenoza Street Company, Haverhill. Chartered 1873, c. 233. Kilburn, Lincoln and Company, Fall River. Organization certified January 28, 1869. King Philip Mills, Fall River. Organization certified September 15, 1871. King Stone Dressing Machine Company, Boston. Kingston Aqueduct Association, Kingston. Organized September, 1804. 6 42 TAX COMMISSIONER’S REPORT. [Jan.

Kinsley Iron and Machine Company, Canton. Chartered 1854. Kitsom Machine Company, The, Lowell. Organization certified July 2, 1874. Kniffen Mowing Machine Company, Worcester. Organization certified December 4, 18G7. Konkapot Valley Railroad Company. Chartered Ma\- 12, 1871 1871, c. 290.

L. L. Brown Paper Company, Adams. Organization certified June 11, 1873. Labor Journal Cooperative Publishing Company, The, Fall River. Organization certified March 25, 1874. Lagoon Pond Company, in Dukes County, Tisbury. Chartered 1859. Lainesoie Manufacturing Company, Boston. Organization certified August 3, 1874. Lamb Knitting Machine Manufacturing Company, Chicopee. Or- ganization certified January 21, 1868. Lamson and Goodnow Manufacturing Company, Buckland. Char- tered 1851. 1853, c. 261. Lancaster Mills, Clinton. Chartered 1844. Lancaster Quilt Company, Clinton. Chartered 1848. Lancaster Railroad Company, Lancaster. Chartered April 30,1870. Land and Coal Company of Golden, The, Boston. Organization certified January 5, 1874. Lane’s Cove Pier Company, Gloucester. Chartered 1828. Lanesville Granite Company, Rockport. Organization certified June 11, 1873. Lawrence Duck Company, Lawrence. Chartered 1853. Lawrence Fire Insurance Company of Boston, Boston, Chartered 1870, c. 31. Lawrence Flyer and Spindle Works, 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. Leader Publishing Company, The, Boston. Organization certified May 29, 1873. Lcchmere Distributing Association, Cambridge. Organization certified September 7, 1875. 1870, c. 224. 1876.] HOUSE—No. 100. 43

Lee and Hudson Railroad Company. Lee. Chartered 1871, c. IG2. Lee and New Haven Railroad Company, Pittsfield. Chartered 1848. 1809, cc. 243, 348. 1870, ce.'3B7, 399. 1872, c. 73. Leicester Water Power Company, Leicester. Chartered 1846. Leigh Manufacturing Company, Boston. Organization certified February 14, 1874.

- Lenox Glass Companj , Lenox. Organization certified November 17,1870. 1870, c. 224. Lenox Iron Works, Lenox. Chartered 1848. Lenox Water Company, Lenox. Chartered April 28, 1874. Leominster Gas Light Company, Leominster. Certificate issued January 15, 1873. Lewis Wharf Company, Boston. Chartered 1834. Lexington Building Association, Boston. Organization certified May 25, 1874. Lexington Gas Light Company, Lexington. Organization certified December 4, 1874. Lexington Water Company, The. Chartered May 12, 1873, c. 274. Leyden Cheese Manufacturing Association, Leyden. Organized March 11, 1870. 1860, c. 290. Liberty Masonic Association, Beverly; Chartered May 27, 1867, c.283. Liberty Square Warehouse Company, Boston. Chartered 1826. Lincoln Wharf Company, Boston. Chartered 1857. 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 certified November 27, 1868. Lovell Woolen Company, Holden. Organization certified March 31, 1871. Lowell and Andover Railroad Company, Lowell and Andover. Certificate issued February 5, 1873, under 1872, c. 53. Lowell and Lawrence Railroad Company, Lowell. Chartered 1846. Lowell Bleachery, Boston and Lowell. Chartered 1833. Lowell Card Company, Lowell. Organization certified May 10, 1873. Lowell Cooperative Home Company, Lowell. Organization certified March 29, 1871. Lowell Gas Light Company, Lowell. Chartered 1849. 44 TAX COMMISSIONER’S REPORT. [Jan.

Lowell Horse Railroad Company, Lowell. Chartered 1863. Lowell Hosiery Company, Lowell. Chartered May 26, 1869, c. 326. 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 certified August 31, 1870. 1870, c 224. Ludlow Manufacturing Company, Springfield. Organization certified May 8, 1869. Lyman Mills, Boston and Holyoke. Chartered 1854. Lynn and Boston Railroad Company, Lynn. Chartered 1859. Lynn Aqueduct Company, Lynn. Chartered 1865. Lynn City Street Railway Company, Lynn. Chartered 1873, c. 216. Lynn Gas Light Companj', Lynn. Organization certified August 28,1852. 1873,c.H2. Lynn Market House Company, Lynn. Chartered 1870, c. 167. Lynn Mechanics’ Building Association, Lynn. Chartered June 15, 1870, c. 358.

Magee Furnace Company, Boston. Organization certified March 6, 1868. Malachite Mining Company, Boston. Organization certified De- cember 20, 1875. 1870, c. 224. Malden and Melrose Gas Light Company, Malden. Chartered 1854. Malden and Melrose Railroad, Malden. Chartered 1856. Malden Masonic Building Association, Malden. Chartered 1871, c. SO. Malden Odd Fellows’ Hall Association, Malden. Chartered 1873, c. 35. Maloy Pressure Gauge Company, Boston. Organization certified january 28, 1868. Manchester Granite Company,Boston. Organization certified July 30, 1873. Manganese Mining Company, Boston. Organization certified Au- gust 2, 1869. Manhattan Lime Hurdle Company, Haverhill. Organization certified October 23, 1874. 1876.] HOUSE—No. 100. 45

Mansfield and Framingham Railroad Company, Mansfield. Char- tered 18G2. 1867, c. 83. 1869, cc. 13, 313. Manufacturers’ Corporate Association, Westfield. Organization certified January 10, 1871. Manufacturers’ Exchange Company, Boston. Chartered 1867, c. 55. •Manufacturers’ Fife and Marine Insurance Company, Boston. Or- ganization certified December 26, 1872, under 1872, c. 375. Manufacturers’ Gas Company, Fall River. Chartered 1867, c. 62. Manufacturers’ Gas Light Company of New England, Boston. Or- ganization certified January 5, 1872. Manufacturers’ Insurance Company, Boston. Chartered 1822. Marblehead Gas Light Company, Marblehead. Chartered 1854. Marginal Freight Railway Company, Boston. Chartered 1867, c. 170. 1869, c. 461. Marland Manufacturing Company, Andover. Chartered 1834. Marlborough Gas Light Company, Marlborough. Chartered Feb- ruary 15, 1865. 1865, c. 25. Confirmed June 15, 1872. Marlborough Paper Company, New Marlborough. Organization certified June 11, 1864. Marshpee Manufacturing Company, Mashpee. Chartered 1867, c. 41. Masconomet Mills, Newburyport. Organization certified July 11, 1871. Mason and Hamlin Organ Company, Boston. Organization certified January 23, 1868. June 12, 1868. Reorganized under § 12, c. 224, Acts of 1870. May 20, 1874. Mason Machine Works, Taunton. Organization certified August 12, 1873. Masonic Building Association in Georgetown, Georgetown. Char- tered May 15, 1867, c. 232. Massachusetts Arms Company, Chicopee Falls. Chartered 1850. Massachusetts Brick Company, Somerville. Chartered May 10, 1869, c. 269. Massachusetts Central Railroad Compan}', Williamsburg. Char- tered May 10, 1869, c. 260. Massachusetts Cigar Makers’ Cooperative Association, The, West- field. Organization certified December 27, 1873. Massachusetts Compressed and Finished Stave Company, Boston. Organization certified August 21, 1865. Massachusetts Cotton Mills, Lowell. Chartered 1839. 46 TAX COMMISSIONER’S REPORT. [Jan.

Massachusetts Frear Artificial Stone Company, Worcester. Or- ganization certified November 30, 1870. 1870, c. 224. Massachusetts Fruit Preserving Company, Boston. Chartered 1860. Massachusetts Hospital Life Insurance Company, Boston. Char- tered 1818. Massachusetts Mutual Insurance Company. Boston. Organization certified December 21, 1872, under 1872, c. 375. Massachusetts Portable Railroad Company, Boston. Organization certified October 26, 1868. Massachusetts Screw Company, Holyoke. Organization certified March 14, 1874. Massachusetts Tar-Stuffing Company, Boston. Organization certified April 18, 1870, under G. S., c. 61% Massasoit Paper Manufacturing Company, Springfield. Organiza- tion certified November 22, 1853. 1870, c. 266. Massasoit Steam Mill Company, Fall River. Chartered 1845. Mattapoisett Wharf Company, Mattapoisett. Chartered 1833. Maverick Wharf Company, Boston. Chartered 1853. Mechanic Building Association, New Bedford. Organized June 1861. Mechanical To3’ Company, Southborongh. Organization certified September 28, 1874. Mechanics Foundry and Machine Company, Fall River. Organiza- tion certified November 14, 1871. Mechanics Manufacturing Company, Attleborough. Organization certified January 26, 1871. Mechanics Mills, Fall River. Chartered 1868, c. 242. Medford and Charlestown Railroad Company, Medford. Chartered 1855. Mercantile Advertising Bond Manufacturing Company, Boston. Organization certified June 23, 1871. Mercantile Marine Insurance Company, Boston. Chartered 1823. Mercantile Wharf Corporation, The, Boston. Chartered 1826. Merchants’ Insurance Company, The, Boston. Chartered 1816. Merchants’ Manufacturing Company, Fall River. Chartered 1867, c. 81. Merchants’ Tobacco Company, Boston. Organization certified Sep- tember 28, 1875. 1870, c. 224. Merchants’ Woolen Company, Dedham. Organization certified October 20, 1863. 187(3.] HOUSE—No. 100. 47

Merrick Thread Company, Holyoke. Organization certified Jan- uary 28, 1869. Merrimac Chemical Company, Boston. Organization certified November 30, 1863. Merrimac Hat Company, Salisbury. Organization certified July 24, 1856. Merrimack Manufacturing Companj', Lowell. Chartered 1822. Merrimack Mills, Dracnt. Organization certified August 3, 1864. Reorganized December 18, 1871. 1870, e. 224, § 12. Merrimack Navigation and Express Company, The, Lawrence. Or- ganization certified September 16, 1874. Merrimack Street Railway Company, Haverhill, Groveland and Bradford. Chartered June 3, 1870, c. 320. 1872, c. 76. Merrimack Valley Horse Railroad Company, Lawrence. Chartered 1863. Methuen Company, Boston. Chartered 1822. Methuen "Woolen Mills, Methuen. Metropolitan Railroad Company, Boston. Chartered 1853. 1869, c. 165. Middleborough and Taunton Railroad Company, Taunton. Char- tered 1848. Middlesex Aqueduct Company, Arlington. Organized October 21, 1799. Middlesex Central Railroad Company, Groton. Chartered 1871, c. 174. Middlesex Company, Lowell. Chartered 1830. Middlesex Cooperative Boot and Shoe Company, Stoneham. Or- ganization certified March 17, 1875. Middlesex Paper Company, The, Peppered. Organization certified March 16, 1875. Middlesex Railroad Company, Boston. Chartered 1870, c. 20. Middlesex Stone Brick Company, Boston. Chartered 1869, c. 118. Milford and Woonsocket Railroad Company, Milford. Chartered 1855.

- Milford Aqueduct Companj , Milford. Chartered 1855. Milford Gas Light Company, Milford. Chartered 1854. Milford Straw Company, Milford. Organization certified Decem- ber 30, 1873. Mill River and Williamsburg Reservoir Company, Williamsburg. Chartered March 12, 1872. 1872, c. 96. 48 TAX COMMISSIONER’S REPORT. [Jan.

Mill River Button Company, Northampton. Organization certified January 25, 1875. Millbury Building Company, Millbury. Chartered 1871, c. 94. Miller’s Falls Company, Frying. Certificate issued February 14, 1873. Miller’s River Manufacturing Company, Athol. Organization certified December 8, 1863. Minot Manufacturing Company, Enfield. Chartered 1837. Monadnock Railroad Company, Winchendon. Chartered 1869, c. 126. Monadnock Steam Mill Companj-, Winchendon. Organization certified October 21, 1873. Montague Paper Company, Montague. Organization certified May 9, 1871. Montaup Mills, Fall River. Organization certified December 1, 1871. Monument Mills, Great Barrington. Chartered 1850. Monument Sovereigns Distributing Association, The, Boston. Or- ganization certified May 3, 1875. 1870, c. 224. Morgan Envelope Company, Springfield.. Organization certified April 27, 1870. Certificate issued March 6, 1872. Morse Twist Drill and Machine Company, New Bedford. Organi- zation certified October 8, 1864. Moseley Safety Steam Boiler Company, The, Boston. Organiza- tion certified March 2, 1872. Mount Hope Iron Company, East Bridgewmter. Chartered 1850. Mount Hope Planing and Moulding Company, Fall River. Organi- zation certified December 28, 1872. Mount Laffee Coal Company, Boston. Organization certified July 2, 1867. Mount Pleasant Coal Company, Boston. Organization certified June 16, 1864. Mount Tom Cooperative Association, Holj'oke. Organization certified March 13, 1875. Mount Tom Thread Company, Easthampton. Organization certified September 30, 1873. Mount Washington Glass Works, New Bedford. Organization certified April 7, 1871. Munroe Organ Reed Company, Worcester. Organization certified January 30, 1869. Munroe Paper Company, Lawrence. Organization certified May 26, 1870, under G. S., c. 61. 1876.] HOUSE—No. 100 49

Murdock Parlor Grate Company. Carver. Organization certified May 25, 1875. 1870, c. 224. Music Hall Association of Worcester, Worcester. Chartered 1868, c. 125. Mutual Gas Light Company of Southbridge, Southbridge. Organi- zation certified April 21, 1871. Mystic River Corporation, Charlestown. Chartered 1862. Mystic River Railroad Company, Somerville. Chartered 1853. 1869, c. 461.

Nabnasset Manufacturing Company, Lowell. Organization certified July 8, 1871. Nahant Steamboat Express Company, The, Boston. Organization certified May 12, 1873. Nantucket and Cape Cod Steamboat Company-, Nantucket. Char- tered 1855. Nantucket Gas Light Company-, Nantucket. Chartered 1854. Nantucket Surf-side Company, Boston. Organization certified July 24, 1873. Narragansett Mills, Fall River. Organization certified July 5, 1871. Narragansett Oil and Guano Company, Boston. Organization certified November 19, 1862. Nashawannuck Manufacturing Company, Easthampton. Chartered 1850. Nashua, Acton and Boston Railroad Company, Acton. Chartered 1871, c. 175. Nashua and Lowell Railroad Corporation, Lowell. Chartered 1836. Nashua Reservoir Company, Fitchburg. Chartered 1842.

Natick Boot and Shoe Company 7, Natick. Organization certified January7 16, 1875. Natick Gas Light Company, Natick. Organization certified March 16, 1875. Natick Protective Union Company, Natick. Organization certified November 23, 1868. 1866, c. 290.

7 National Alarm Company , The, Boston. Organization certified February 7 29, 1872. National Button Company, Easthampton. Organization certified February 8, 1866. National Cigar Makers Cooperative Association, The, Westfield. Organization certified May 7, 1875. 1870, c. 224. National Cotton Gin Company, Boston. Chartered 1866. 7 50 TAX COMMISSIONER’S REPORT. [Jan.

National Dock and Warehouse Company, East Boston. Chartered 1865, c. 26. National Druggists’ Glass Company, Boston. Organization certified September 11, 1872. National Glass Insurance Company. Boston. Chartered 1870, c. 34. 1872, c. 145. National Insurance Company, Boston. Chartered 1825. National Manufacturing Company, The, Worcester. Organization certified March 7, 1874. National Needle Company, Springfield. Organization certified October 4, 1873. National Paper Company, Holyoke. Organization certified June 23, 1873. National Tube Works Company, Boston. Organization certified October 30, 1869. Naumkeag Steam Cotton Company, Salem. Chartered 1839. Nelson Mills, Winchendon. Chartered 1844. Nepqnset Cotton Factor}', Canton. Chartered 1848. Neponset Hotel Company, Walpole. Certificate issued April 26, 1873. Neponset Reservoir Company, East Walpole. Chartered 1845. Neptune Fire and Marine Insurance Company, Boston, Organiza- tion certified December 24, 1872, under 1872, c. 375. Neptune Woolen Manufacturing Company, Lawrence. Chartered 1868, c. 146. New Bedford and Fairhaven Street Railway Company, New Bed- ford. Chartered 1870, c. 126. 1872, c. 11. New Bedford and New York Steamship Company, New Bedford. Chartered 1864. 1873, c. 33. New Bedford and Taunton Railroad Corporation, New Bedford. Chartered 1838. 1869, c. 88. New Bedford Copper Company, New Bedford. Organization certified February 17, 1862. New Bedford Cordage Company, New Bedford. Chartered 1846. New Bedford Flour Company, New'Bedford. Organization certified January 30, 1871. New' Bedford Gas Light Company, New Bedford. Chartered 1850. Newr Bedford Ice Company, The, New Bedford. Organization certified March 13, 1872. New Bedford Railroad Company, New Bedford. Chartered 1873, c. 20. 1876.] HOUSE—No. 100 51

New Bedford Tool Company, New Bedford. Organization certified September 23, 1875. 1870, c. 224. New Bedford, Vineyard and Nantucket Steamboat Company, New Bedford. Chartered 1854. New Boston Aqueduct Company, So. Lancaster. Organized March 11,1826. New Braintree Cheese Manufacturing Company, New Braintree. New England Awl and Needle Company, Medway. Organization certified January 28, 1871. New England Boot and Shoe Heel Company, Boston. Certificate issued January 9, 1873. New England Box Company, The, Leverett. Organization certified May 17, 1875. 1870, c. 224. New England Brick Company, Boston. Organization certified March 8, 1869. New England Chemical Fire-Engine Company, Boston. Organiza- tion certified March 24, 1869. New England Corrugated Packing Manufacturing Company, Bos- ton. Organization certified Januar}’ 30, 1875. New England Dredging Company, Boston. Organization certified June 27, 1873. New England Felt-Roofing Company, Boston. Organization certified May 10, 1865. New England Fire-Extinguisher Company, Northampton. Organ- ized April, 1869. Reorganized Ma3T 11, 1871. 1870, c. 224, § 12. New England Gas Condenser Company, Boston. Certificate issued March 26, 1873. New England Glass Company East Cambridge. Chartered 1818. New England Hod Elevating Company, The, Boston. Organiza- tion certified January 25, 1875. New England Homestead Compan}’, The, Springfield. Organiza- tion certified January 16, 1875. New England Horse-Shoe Company, Boston. Organization certified September 24, 1872. New England Iron Company, Boston. Organization certified Jan- uary 23, 1871. New England Lithographic Company, Boston. Organization certified May 21, 1869. New England Marble Company, Boston. Certificate issued Feb- ruary 21, 1873. New England Metallic Brick Press Company, Boston, Organiza- tion certified October 9, 1872. 52 TAX COMMISSIONER’S REPORT. [Jan.

New England Mining and Reduction Company, Boston. Organiza- tion certified June 25, 1875. 1870, c. 224. New England Paving Company, Boston. Organization certified September 15, 1870. 1870, c. 224. New England Pipe Works, Boston. Organization certified July 16, 1870. 1870, c. 224. New England Publishing Companjy The, Boston. Organization certified October 20, 1875. 1870, c. 224. New England Pump Manufacturing Company, Boston. Organiza- tion certified November 16, 1865. New England Slate and Tile Company, Boston. Organization certified November 6, 1863. New England Spring-Bed Company,Boston. Organization certified February 16, 1866. New England Steam-Car Company, Boston. Organization certified February, 13, 1866. New England Toy Company, Leominster. Organization certified June 8, 1875. 1870, c. 224. New England Transfer Graining Company, Boston. Organization certified November 11, 1873. New England Trust Company, The, Boston. Chartered 1869, c. 182. New England Tj’pe Foundry Company, Boston. Organization certified March 25, 1875. New Haven and Northampton Company, Westfield and New Haven, Ct. Chartered 1862. New London Northern Railroad Company, New London, Ct. Chartered 1860. 1869, c. 315. New Marlborough Cheese Manufacturing Company, New Marl- borough. Organized March 12, 1868. New York and Boston Despatch Express Company, The, Boston. Organization certified June 16, 1873. New York and New England Railroad Company. Name given to Boston, Hartford and Erie Railroad Company by 1873, c. 289. New York, New Haven and Hartford Railroad Company, New York. Chartered 1872, c. 171. New York Watch Company, Springfield. Organization certified December 1, 1870. 1870, c. 224. Newburyport and Amesbury Horse Railroad Company, Newbury- port. Chartered 1864. 1873, c. 49. Newburyport City Railroad Company, Newburyport. Chartered June 12, 1869, c. 398. Newburyport Gas Company, Newburyport. Chartered 1850. 1876.] HOUSE—No. 100. 53

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. Nickerson’s Wharf Company, Boston. Chartered 1870, c. 66. Nine Mile Pond Fishing Company, Barnstable. Chartered 1860. Nonotuck Silk Company, Northampton. Organization certified March 19, 1866. North Adams and Bennington Railroad Company, North Adams. Chartered June 1, 1867, c. 318. North Adams Cooperative Shoe Company, The, North Adams. Organization certified July 13, 1870. 1870, c. 224. North Adams Gas Light Company in Adams, North Adams. Chartered 1864. North Adams Woolen Company, Adams. Organization certified July 20, 1864. North American Fire Insurance Company,Boston. Chartered 1851. North American Insurance Company, Boston. Organization certified December 24, 1872, under 1872, c. 376. North Andover Mills, North Andover. Organization certified May 20, 1867. 1868, c. 173. 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. Chartered 1871, c. 160. North Attleborough Union Building Association, Attleborough. Chartered 1871, c. 58. North Bridgewater Gas Light Company, North Bridgewater. Or- ganization certified September 14, 1859. North Brookfield Cooperative Association, The, North Brookfield. Organization certified July 24, 1875. 1870, c. 224. 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, The Proprietors of the, Northampton. Char- tered 1803. Northampton Cutlery Company, Northampton. Organization certified August 4, 1871. Northampton Gas Light Company, Northampton. Chartered 1853. 1869, c. 119. 54 TAX COMMISSIONER’S REPORT. [Jan.

Northampton Indelible Pencil Company, Northampton. Organized July 26, 1866. Northampton Loan and Trust Company, Northampton. Chartered June 3, 1870, c. 323. Northampton Pegging Machine Company, Northampton. Organi- zation certified June 7, 1869. Northampton Street Railway Company. New name given to North- ampton and Williamsburg Street Railway Company by 1873, c. 48. Northern New England Hay and Grain Carrier Company, Pitts- field. Organization certified November 19, 1875. 1874, c. 165, § 1. Northfield Slate and Tile Company,Boston. Organization certified January 31, 1867. Norton Steam Power Companj’, Norton. Certificate issued Feb- ruary 25, 1873. Norwich and Worcester Railroad Company, Norwich, Ct. Char- tered 1836. Novelty Manufacturing Company, Boston. Organization certified August 19, 1873. Novelty Steam Heating Company, Westfield. Organization certified October 3, 1873.

Oak Bluffs Land and Wharf Company, Edgartown. Chartered 1868, c. 60. Ocean Mills, Newburyport. Organization certified June 29, 1871. Ocean Telegraph Company, Boston. Chartered 1869, c. 129. Odd Fellows’ Building Association, Georgetown. Chartered May 26, 1870, c. 280. Odd Fellows’ Building Association, Salem. Salem. Odd Fellows’ Hall Association, Boston. Chartered 1871, c. 45. Odd Fellows’ Hall Association of Beverly. Chartered March 9,1874. Odd Fellows’ Hall Association of Needham, Needham. Organiza- tion certified July 7, 1873. Odd Fellows’ Hall Association in the City of Newburyport, New- buryport. Chartered June 8, 1869, c. 362. Odd Fellows’ Hall Association of Lawrence. Chartered February 7, 1874. Odd Fellows’ Hall in the City of Lowell, Proprietors of, Lowell. Chartered 1871, c. 11. Old and New, Proprietors of the, Boston. Reorganization certified October 18, 1870, c. 224, § 12. Old Colony Batting Company, Plymouth. Organization certified March 27, 1871. 1876. HOUSE—No. 100. 55

Old Colony Cooperative Association, The, Kingston. Organization certified April 29 1875. Old Colony Iron Company, Taunton. Chartered 1844. Old Colony Railroad Company, Boston. Chartered 1862. 1872, c. 143. Old Colony Steamboat Company. Chartered April 1, 1874. Old Colony Wharf Company, Boston. Chartered 1873, c. 244. Oleomargarine Company, Boston. Organization certified December 15, 1873. Oliver Ames and Sons Corporation, Easton. Organization certified February 11, 1875. O’Neil Mining and Smelting Company, Boston. Organization certified December 26, 1868. Orange Iron Foundry Company, Orange. Organization certified February 24, 1871. Oriental Coal Oil Company, Charlestown. Organization certified August 3, 1860. Osborn Mills, Fall River. Organization certified February 1, 1872. Otis Company, Ware. Chartered 1840. Otter River Company, Templeton. Organization certified July 20, 1865. Owen Paper Company, Great Barrington. Organization certified July 2, 1862.

Pacific Guano Company, Falmouth and Boston. Chartered 1867, e. 129. Pacific Manufacturing Companj', Falmouth. Chartered 1838. Pacific Mills, Lawrence. Chartered 1850. Page Paper Company, Boston. Organization certified November 6, 1871.

7 Palmer Carpet Companj , Palmer. Organization certified December 9, 1874. Parker Mills, Wareham. Chartered 1845. Parks Carpet Company, Palmer. Organization certified April 12, 1871. 1872, c. 48. Parsons Paper Company, Holyoke. Organized October 1853, under 1851, c. 133. Pasque Island Corporation, Gosnold. Chartered May 2, 1867, c. 200. Patent-Heel Company, Boston. Organization certified January 15, 1864. 56 TAX COMMISSIONER’S REPORT. [Jan.

Paul Whitin Manufacturing Company, Northbridge. Organization certified January 13, 1870. Payson and Cutler Manufacturing Company, The, Holliston. Or- ganization certified July 14, 1875. 1870, c. 224. Peabody Mills, Newburyport. Organization certified May 7, 1868. Pearson Cordage Company, Boston. Organization certified Decem- ber 15, 1873. Feet Molding Machinery Company, The, Boston. Organization certified November 30, 1874. Peet Valve Company, Boston. Organization certified August 12, 1868. Pemberton Company, Boston. Chartered 1860. Pemigewasset and Saco Land and Lumber Company, Boston. Or- ganization certified July 14, 1873. Pentucket Navigation Company, Lowell. Chartered 1867. 1872, c. 206. People’s Fire Insurance Company, Worcester. Chartered 1847. People’s Ice Company, Boston. Organization certified May 1, 1875. 1870, c. 224. Pepper Knitting Machine Company, Boston. Organization certified July 17, 1865. Pequaig Hosiery Company, Athol. Organization certified July 14, 1871. Phenix Cigar Cooperative Association, The, Westfield, Organiza- tion certified June 22, 1876. 1870, c. 224. Phillips Wharf Corporation, Salem. Chartered 1861. Phoenix Cotton Manufacturing Company, Shirley. Organization certified July 10, 1852. Phoenix Hall Association, Fairhaven. Organized March 4, 1863. Phoenix Manufacturing Corporation, The, Taunton. Organization certified June 10, 1850. Phoenix Oil and Land Company, Boston. Organization certified August 25, 1868. Pigeon Cove Granite Company, Eockport. Organization certified May 28, 1872. Pigeon Cove Harbor Company, Eockport. Chartered 1831. Pigeon Hill Granite Company, Eockport. Organization . certified December 6, 1870. 1870, c. 224. Pilgrim Wharf Company, Weymouth. Chartered 1869, c. 173. Pine Dale Woolen Company. Athol. Organization certified August 1, 1864. 1876.] HOUSE-No. 100. 57

Pioneer Cooperative Building Society, Fall River. Organization certified July 27, 1872. Pittsfield and North Adams Railroad Corporation. Boston. Char- tered 1842. 1869, c. 407. Pittsfield Coal Gas Company, Pittsfield. Chartered 1853. Pittsfield Tack Company, Pittsfield. Organization certified August

13, 1875. 1870, c, 224. , Pittsfield Woolen Company, Pittsfield. Organization certified Jan- uary 21, 1852. Pittsford Marble Quarry Company, Boston. Organization certified April 12, 1872. Plummer Granite Company, Northbridge. Chartered 1860. Plunkett Woolen Company, Plinsdale. Organized March 1, 1861. Plymouth and Sandwich Railroad Company, Plymouth. Chartered May 12, 1871. 1871, c. 288. 1873, c. 118. Plymouth Batting Company, Plymouth. Organization certified August 20, 1875. 1870, c. 224. Plymouth Cordage Company, Plymouth. Chartered 1824. Plymouth County Railroad Company, Plymouth. Chartered May 6, 1871. 1871, c. 257. 1873, c. 147~. Plymouth Gas Light Company, Plymouth. Chartered 1853. Plymouth Iron Foundry, Plymouth. Organization certified August 27, 1867. Plymouth Mills, Plymouth. Chartered 1846. Plymouth Woolen and Cotton Factory Company, The, Plymouth. Chartered 1814. Pocasset Manufacturing Company, The, Fall River. Chartered 1822. Porter Britannia and Plate Company, Taunton. Organization certified April 18, 1859. Portland Brick Company, 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. Prescott Insurance Company, Boston. Organization certified De- cember 26, 1872, under 1872, c. 375. 8 58 TAX COMMISSIONER’S REPORT. Jan.

Prince Hall Masonic Grand Lodge Corporation, Boston. Organi- zation certified November 11, 1874. Acts of 1874, c. 375, §4. Providence and Worcester Railroad Company, Providence, R. I. Chartered 1844. Putnam Hall Association in Cambridge, Cambridge. Chartered 1862. Putnam Machine Company, Fitchburg. Organization certified De- cember 4, 1856.

- Quannapowitt Water Compan} , Wakefield and Stoneham. Char- tered May 4, 1872. 1872, c. 335. Quincy Point Street Railway Company, The, Quincy. Chartered 1873, c. 65. Quincy Railroad Quincy. Chartered 1861.

Raddin Elastic Car Wheel Company, Boston. Certificate issued January 13, 1873. Raynham Cooperative Boot and Shoe Company, Raynham. Organ- ized October 26, 1869. 1866, c. 290. Reading Agricultural and Mechanic Association, Reading. Char- tered 1831. Reading Lyceum Hall Association, Reading. Chartered 1854. Real Estate and Building Company, Boston. Chartered February 6, 1861, c. 22. Relief Association, Nantucket. Organization certified December 23, 1874. Acts of 1874, c. 375, §4. Relief Steamboat Company. Boston. Chartered 1844. Renfrew Manufacturing Company, South Adams. Organized May 9, 1867, under charter 1867, c. 194. Revere Brick Company, Boston. Organization certified December 3, 1872. 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”. Rhode Island and Massachusetts Railway Company, Milford, etc. Chartered 1873, c. 218. Rice and Griffin Manufacturing Companj’’, Worcester. Certificate issued February 10, 1873. Rice, Barton and Fales Machine and Iron Company, Worcester. Chartered 1867, c. 274. 1876.] HOUSE—No. 100. 59

Richard Borden Manufacturing Company,Fall River. Organization certified July 7, 1871. Richardson Manufacturing Company, Worcester. Organization certified January 28, 1870, under G-. S., c. 61. Richmond Iron Works, Richmond. Chartered 1842. Ridgway Ale Fountain Company, Boston. Organization certified May 21, 1872. Riverside Flock Company, Great Barrington. Organization certified August 26, 1874. Riverside Manufacturing Company, Fall River. Organization certified March 7, 1874. Riverside Paper Company, Holyoke. Organization certified April 24, 1867. Roaring Brook Coal Company, Boston. Organization certified Feb- ruary 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 Hide Manufacturing Company. New name given to American Hide Seat Company, by 1873, c. 17. Rockville Mills, Boston. Organization certified February 21, 1872. Rodney Hunt Machine Company, Orange. Certificate issued Jan- uary 8, 1873. Rogers Upright Piano Company, Boston. Organization certified December 20, 1873. Rollstone Machine Works, Fitchburg. Organization certified November 13, 1867. Rotch’s Wharf Company, New Bedford. Chartered 1831. Rowe’s Wharf, Proprietors of, Boston. Chartered 1818. Roxbury Branch Railroad Company, Roxbury. Chartered 1867, c. 75.* 1869, c. 114. Roxbury Carpet Company, Boston. Organization certified March 7, 1859. Roxbury' Central Wharf, Proprietors of, Boston. Chartered 1841. Roxbury Gas Light Company, Boston. Chartered 1852. Rubber Step Manufacturing Company, Boston. Organization certified June 25, 1874. 60 TAX COMMISSIONER’S REPORT. Jan.

Russell Mills, Plymouth. Chartered 1*54. Russell Paper Company, Lawrence. Organization certified June 4, 1864.

S. A. Woods Machine Company, Boston. Organization certified October 25, 1873. S. Harris and Sons Manufacturing Company, Clinton. Organiza- tion certified August 17, 1875. 1870, c. 224. S. R. Nye Bay State Rake Company, Winchendou. Organization certified January 3, 1874. Sagamore Cooperative Boot and Shoe Company, Lynn. Organiza- tion certified September 6, 1872. Sagamore Mill, Fall River. Organization certified April 19, 1872. Saint Mary’s Infant Asylum and Lying-in Hospital, The, Boston. Organization certified October 1, 1874. Acts of 1874, c. 375, § 4. Saint Mary’s Mutual Relief and Temperance Society of Westfield, Westfield. Organization certified October 2, 1874. Acts of 1874, c. 375, § 4. 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. Or- ganization certified July 19, 1871. Salem and South Danvers Oil Company, Salem. Organization certified November 14, 1855. Salem Foundry and Machine Shop, Salem. Chartered 1870, c. 140. Salem Gas Light Company, Salem. Chartered 1847. Salem Laboratory Company, Salem. Chartered 1819. Salem Lead Company, Salem. Chartered 1868, c. 5. Salem Marine Insurance Company, Salem. Chartered 1856. Salem Marine Railwa}’ Corporation, Salem. Chartered 1824, Salem Mechanic Hall Corporation, Salem. Chartered 1870, c. 102. Salem Shade Roller Manufacturing Company, Salem. Organization certified August 3, 1872. Salem Street Railway, Salem. Chartered 1861. 1869, c. 164. Salisbury Beach Plank Road Company, Salisbury. Chartered 1865. Salisbury Mills, Boston. Chartered 1856. Samoset Cotton Mills, Plymouth. Organization certified May S, 1873. 187(5.] HOUSE—No. 100, 61

Samoset Mills, Plymouth. Organization certified February 4, 1857. Sandwich Workingmen’s Cooperative Association, Sandwich. Or- ganization certified November 11, 1867. 1866, c. 290. Sandy Bay Pier Company, The, Rockport. Chartered 1811. Sanford Steamship Company, Boston. Organization certified July 6, 1875. 1870, c. 224“ Sargent Axle and Wheel Company, Amesbury. Certificate issued April 2, 1873. Saunders Cotton Mills, Grafton. Chartered 1848. Saunders Silk Company, Pittsfield. Organization certified January 18, 1875. Sawyer Spindle Company. Boston. Organization certified June 8, '1872. Saxonville Mills, Boston. Organization certified March 7, 1859. Seceomb Oil Manufacturing Company, Salem. Organization certified November 8, 1865. Shapleigh Mills, Newburyport. Organized May 28, 1868. Shaw Manufacturing Company, Wales. Chartered 1848. Shawmut Iron Works, Boston. Organization certified June 12, 1866. Shaw’s Union Air-Engine Company, Boston. Organization certified February 4, 1867. Sheffield Manufacturing Company, Northampton. Organization certified August 10, 1874. Sherborn and South Natick Railroad Company, Sherborn. Char- tered 1871, c. 141. Shoe and Leather Dealers’ Fire and Marine Insurance Company, Boston. Chartered 1855. Shoe and Leather Insurance Company, Boston. Organization certified December 26, 1872, under 1872, c. 375. Shoemakers’ Cooperative Company Lynn. Organization certified May 21, 1872. Shove Mills, Fall River. Organization certified April 2, 1872. Silver Dale Manufacturing Companj*, West Springfield. Organiza- tion certified October 3, 1871. Silver Lake Company, Newton. Organized about 1870. Silver Ledge Mining Company, East Cambridge. Organization certified December 24, 1864. Simonds Farm Corporation, Hull. Simonds Manufacturing Company, Fitchburg. Chartered 1869, c. 48. 62 TAX COMMISSIONER’S REPORT. [Jan.

Simpson’s Patent Dry Dock Company, Boston. Chartered 1856. Slade Mills, Fall River. Organization certified June 14, 1871. Slater Woolen Company, Webster. Organization certified Febru- ary 19, 1866. Smith American Organ Company, Boston. Organization certified January 10, 1871. 1870 c. 224, § 12. Smith and Dove Manufacturing Company, Andover. Organization certified June 28, 1864. Smith Paper Company, Lee. Organization certified January 10, 1866. Smith Woolen Company, The, Leicester. Organization certified April 6, 1874. Somerset Cooperative Foundry Company, Somerset. Organization certified November 10, 1868. 1866, c. 290. Somerset Iron Company, Somerset. Organization 'certified July 31, 1871. Somerset Potters’ Works, Somerset. Chartered 1847. Somerville Horse Railroad Company, Boston. Chartered 1857. Somerville Union Hall Company, Somerville. Chartered 1869, c. 177. South Abington Workingmen’s Cooperative Grocery and Provision Association, Abington. Organized February 14, 1870. 1866, c. 290. South Athol Manufacturing Company, Athol. Organization certified April 3, 1872. South Bay Company, Boston. Chartered May 16, 1853, c. 344. South Boston. Chartered South Boston Freight" Railway Company, 1868, c. 175. 1869, c. 461. 1872, c. 183. South Boston Gas Light Company, South Boston. Chartered 1852. South Boston Iron Company, South Boston. Chartered 1827. South Boston Railroad Company, South Boston. Chartered 1854. 1868, c. 241. South Congregational Meeting-House in Lowell, Proprietors of the, Lowell. Chartered 1831. South Cove Corporation, Boston. Chartered 1833. South Hiugham Cooperative Ice Company, Ilingham. Organization certified December 18, 1872. South Reading Branch Railroad Company, Boston. Chartered 1848. South Reading Cooperative Association, Wakefield. Organization certified November 6, 1867. 1866, c. 290. 1876.] HOUSE—No. 100. 63

South Reading Ice Company, Boston. Organization certified Jan- uary 28, 1854. South Reading Mechanic and Agricultural Institution, Wakefield. Chartered 1833. South Shore Railroad Company, Cohasset and Boston. Chartered 1846. South Shore Steamboat Company, Boston and Hull. Chartered 1872, c. 138. March 23, 1872. South Sudbury Manufacturing Company, Sudbury. Organization certified May 22, 1872.

7 South Williamstown Cheese Factor} , South Williamstown. Organ- ized November 18, 1864. Southbridge and Palmer Railroad Company, Palmer. Chartered June 23, 1870, c. 405. 1873, c. 148. Southern Berkshire Cheese Company, The, Great Barrington. Or- ganization certified September 1, 1870. Gen. Stat., c. 61. Southfield Whip Company, New Marlborough. Organization certi- tified July 29, 1874. Southworth Company, The, West Springfield. Organization certified November 21, 1873. Sovereigns Cooperative Association of East Boston, Boston. Or- ganization certified November 11, 1875. 1870, c. 224. Sovereigns Cooperative Company, The, Springfield. Organization certified February 2, 1875. Spencer Hotel Company, Spencer. Chartered 1872, c. 19. Feb- ruary 10, 1872. Organization certified October 21, 1874. Springfield and Farmington Valley Railroad Company, Springfield. Chartered 1856. 1869, c. 69. 1872, c. 127. Springfield and Longmeadow Railroad Corporation, Springfield. Chartered 1849, c. 232. 1869, c. 70. 1872, c. 74. Springfield and Newburyport Cooperative Mining Company, The, Newburyport. Organization certified April 29, 1875. Springfield Aqueduct Company, Springfield. Chartered 1848. 1864, c. 165. Springfield, Athol and North-Eastern Railroad Company. New name given to Athol and Enfield Railroad Company, by 1873, c. 16. Springfield Bridge, The Proprietors of the, Springfield. Chartered 1803. Springfield Cigar Makers’ Cooperative Association, Springfield. Organization certified December 19, 1873. Springfield Collar Company, Springfield. Organization certified November 13, 1872. 64 TAX COMMISSIONER’S REPORT [Jan.

Springfield Fire and Marine Insurance Company, Springfield. Chartered 1849. Springfield Gas Light Company, Springfield. Chartered 1847. Springfield Glazed Paper Company, Springfield. Organization certified May 4, 1874. Springfield Street Railroad Company, Springfield. Chartered 1868, c. 63. 1869,c.113. 1873, c. 149. Stafford Mills, Fall River. Chartered 1871, c. 13. Standard Lamp and Glass Pipe Company, Boston. Organization certified September 28, 1872. Standard Sugar Refinery, Boston. Organization certified Septem- ber 28, 1870. 1870, c. 224. Star Mills, Micldleborough. Organization certified June 7, 1864. Stearnsville Woolen Company, Pittsfield. Organization certified August 24, 1866. Steel Refining and Tempering Company, Boston. Organization certified July 6, 1872. Stevens Linen Works, Dudley. Chartered June 1, 1867, c. 325. Stockbridge and Pittsfield Railroad Company, Stockbridge. Char- tered 1847. Stockbridge Iron Company, Boston. Chartered 1841. Stockbridge Water Company, Stockbridge. Chartered 1851. Stoneham Cooperative Shoe Company, Stoneham. Certificate issued January 10, 1873. Stoneham Cooperative Union, Stoneham. Certificate issued March 28, 1873. Stoneham Odd Fellows’ Flail Association, Stoneham. Chartered 1872, c. 120. March 19, 1872. Stoneham Street Railroad Company, Stoneham. Chartered 1860. 1869, c. 342. Stony Brook Railroad Corporation, Lowell. Chartered 1845. Stony Brook Water Power Company, Littleton and Westford. Chartered 1866, cc. 62, 231. Stoughton Boot and Shoe Company, Stoughton. Organization certified March 18, 1872. Stoughton Branch Railroad Company, Canton. Chartered 1844. 1869, cc. 20, 211. Merged in the Boston and Providence Rail- road Corporation 1873. Strange’s Cylinder Saw and Machine Company, Taunton. Organ- ization certified June 12, 1873. Suffolk Coal Company, Boston. Organization certified March 8, 1864. 1876.] HOUSE—No. 100. 65

Suffolk Fire Insurance Company, Boston. Chartered 1859. Suffolk Glass Company, Boston. Organization certified June 5, 1865. Suffolk Milling Company, Boston. Organization certified Decem- ber 22, 1874. Sunderland Bridge, The Proprietors of the, Greenfield. Chartered 1811. 1869, c. 431. Sutton Cranberry Company, Sutton. Organization certified De- cember 5, 1870. 1870, c. 224. Sutton Manufacturing Company, Sutton. Chartered April 9, 1836. Swain Turbine and Manufacturing Company, Lowell. Organiza- tion certified December 22, 1874. Swaine Turbine Company, North Chelmsford. Organized October, 1864. Swift River Manufacturing Company, Enfield. Chartered 1825.

Laconic Mills, Pittsfield. Organization certified August 9, 1859. Taunton Branch Railroad Corporation, Taunton. Chartered 1835. 1869, c. 103. 1872, c. 27. 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 Cotton and Machine Company, Taunton. Organization certified November 19, 1874. Taunton Crucible Company Taunton. Organization certified Feb- ruary 27, 1865. Taunton Gas Light Company, Taunton. Chartered 1853. Taunton Iron Works Company, Taunton. Chartered 1854. Taunton Locomotive Manufacturing Company, Taunton. Chartered 1847. Taunton Oil Cloth Company, Taunton. Organization certified June 30, 1857. Taunton Street Railway Company. Chartered 1870, c. 18. Taunton Tack Company, Taunton. Organization certified October 3, 1855. Taylor and Farley Organ Company, The, Worcester. Organization certified February 7, 1870, under G. S., c. 61. Tecumseh Mills, Fall River. Chartered 1866, c. 12. 9 66 TAX COMMISSIONER’S REPORT. [Jan.

Telescopic Cup Company, Boston. Organization certified March 27, 1867. Thayer and Judd Paraffine Corporation, New Bedford. Organiza- tion certified May 21, 1872. Thorndike Company, Palmer. Chartered 1836. Tilden Free Bridge Corporation, Scituate. Chartered 1872, c. 166. Times Publishing Company, Boston. Organization certified May 29, 1872. Topeka and James Creek Consolidated Gold and Silver Mining Company. Organization certified February 28, 1868. Traders’ and Mechanics’ Insurance Company, Lowell. Chartered 1848. Traveller Newspaper Association, Boston. Chartered 1858. Tremont and Suffolk Mills, Lowell and Boston. Chartered 1871, c. 152. Tremont Improvement Company, Boston. Chartered 1853. Tremont Insurance Company, Boston. Chartered 1867, c. 9. Tremont Market Company, Boston. Chartered 1873, c. 74. Tremont Nail Company, Boston and Wareham. Organization certified September 30, 1859. Trident Gas-Burner Company, Boston. Organization .certified Sep- tember 21, 1871. Troy Cotton and Woolen Manufactory, Fall River. Chartered 1814. Tucker Manufacturing Company, Boston. Organization certified May 1, 1866. Tudor Company, Boston. Chartered May 25, 1868. Tufts Brick Manufacturing Company, The, Boston. Organization certified December 19, 1867. Tufts Elevator Works, Boston. Certificate issued January 22, 1873. Tully Mill Company, Orange. Organization certified April 2,1869. Turner’s Falls Bridge Company, Gill and Montague. Chartered June 13, 1870, c. 355. Turner’s Falls Compan}’, Fitchburg. Chartered 1794. 1866,c. 275. Turner’s Falls Land and Improvement Company, Montague. Char- tered 1869, c. 108. Turner’s Falls Lumber Company, Gill. Organization certified May 3, 1872. Turner’s Falls Pulp Company, Montague. Chartered May 6, 1869, c. 234. 1876.] HOUSE—No. 100. 67

Tyngsborough and Brookline Railroad Company, Tyngsborough. Chartered 1871, c. 176. 1872, c. 88. 1873, c. 81.

Union Belt Company, Fall River. Organization certified April 24, 1872. Union Button Hole and Embroidery Machine Company, Boston- Organization certified December 30, 1863. Union Cigar Makers’ Cooperative Association, Westfield. Organi- zation certified September, 1869. 1866, c. 290. Union Comb Company, Leominster. Organization certified Novem- ber 25, 1867. Union Company, East Abington. Organization certified Novem- ber, 1868. 1866, c. 290. Union Freight Railroad Company, Boston. Chartered 1872, c. 842. Union Glass Company, Somerville. Organization certified June 3, 1864. Union Grocery Cooperative Association, Weymouth. Organization certified March 8, 1872. Union Hall Association, The, Cambridge. Chartered 1871, cc. 296, 9. 1873, c. 64. Union Ice Company’’, Boston. Organization certified June 29, 1870, under G. S., c. 61. Union Machine Company’ of Fitchburg, Fitchburg. Organization certified October 3, 1867. Union Marine Railway, Provincetown. Chartered 1852. Union Mill Company, Fall River. Organization certified April 20, 1860. Union Paper Manufacturing Company, Springfield. Organization certified March 15, 1870, under 6. S., c. 61. Union Print Works, Fall River. Chartered 1868, c. 85. Union Railway Company, Cambridge. Chartered 1855. Union Ship Timber Manufacturing Company, Boston. Organiza- tion certified May 23, 1868. Union Stone Company, Boston. Organization certified November 10, 1869. Union Sugar Refinery, Boston. Organization certified October 9, 1862. Union Treadle Company, New Bedford. Organization certified November 3, 1874. Union Vise Company of Boston, Boston. Organization certified February 4, 1867. 68 TAX COMMISSIONER’S REPORT. [Jan.

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

Valle}' Paper Company, Holyoke. Organization certified February 14, 1868. Vapor Engine Company, Boston. Organization certified July 12, 1872. Vendome Hotel Companjy Boston. Organization certified May 18, 1872. Ventilating Water-Proof Shoe Company, Boston. Organization May 12, 1870. Gen. Stat., c. 61. Vermont and Massachusetts Railroad Company, Boston. Chartered 1844. 1869, cc. 68, 238, 318. Vineyard Grove Company, Edgartown. Organized May 19, 1870. 1870, c. 110. Vineyard Telegraph Company, Falmouth. Chartered 1872, c. 225. April 20, 1872. Vitrified Emery Wheel Company, Ashland. Organization certified August 30, 1871. Vitrified Wheel and Emery Compan}-, The, Ashland. Organization certified September 23, 1873. Vulcan Furnace Company, Boston. Organization certified Novem- ber 11. 1864, 1876.] HOUSE—No. 100. 69

Wachusett Mountain Company, Princeton. Chartered June 23, 1874. Wading River Reservoir Company, Taunton. Chartered 1866, c. 171. 1869,c.375. Wakefield Rattan Company, Wakefield. Organization certified October 17, 1873. Wakefield Real Estate and Building Company, Wakefield. Char- tered 1871, c. 120. Walpole Hair and Bedding Manufacturing Company, Boston. Or- ganization certified October 6, 1875. 1870, c. 224. Walter Heywood Chair Compan3% 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. Certificate of Organization issued Febru- ary 12, 1872. Wamesit Power Company, Lowell. Chartered 1865. Wamesit Steam Mill Company, Lowell. Organization certified October 14, 1853. Wampanoag Mills, Fall River. Organization certified June 9, 1871. Wamsutta Mills, New Bedford. Chartered 1846. Waquoit Herring River Compaq-, Falmouth. Organized October 15, 1866, c. 187. Ward Fertilizer Company, Boston. Organization certified January 26, 1874. Ward Mining Company, Boston. Organization certified July 25, 1871. Ware River Manufacturing Company, Ware. Organization certified August 8, 1868. Ware River Railroad Companv, Ware. Chartered 1867, c. 76. 1869, cc. 138, 297. 1873, c. 217. Warner File Company, Holyoke. Organization certified November 30, 1875. Warren Cotton Mills, Warren. Chartered 1854. Warren Paper Company, Holyoke. Organization certified July 11, 1872. Washburn and Moen Manufacturing Company, Worcester. Char- tered 1868, c. 31. Washburn Iron Company, Worcester. Organized and chartered 1864. 70 TAX COMMISSIONER’S REPORT. [Jan.

Washington Fire and Marine Insurance Company, Boston. Organ- ization certified December 31, 1872, under 1872, c. 375. Washington Insurance Company, Boston. Chartered 1824. Washington Mills, Lawrence. Chartered 1858. Washington Mills Emery Manufacturing Company, Ashland. Or- ganization certified May 6, 18G8. Wason Manufacturing Company, Springfield. Organization certified April 17, 1862. Watchman Publishing Company, The, Boston. Organization certified December 23, 1875. 1870, c. 224. Watuppa Manufacturing Company, Fall River. Chartered 1848. Watuppa Reservoir Company, Fall River. Chartered 1826. Waverly Company, Boston. Chartered 1855. Waverly Masonic Association, Melrose. Chartered 1866, c. 2. Weetamoe Mills, Fall River. Chartered 1871, c. 50. Weldon Low Water Alarm Gauge Corporation, The, Boston. Or- ganization certified July 27, 1875. 1870, c. 224. Wells River Manufacturing Company, Boston. Organization certified December 1, 1870. 1870, c. 224. Wenham Cooperative Union, Wenham. Organization certified No- vember 10, 1870. 1870, c. 224. Wenham Lake Ice Company, Salem. Organization certified De- cember 19, 1873. West Amesbury Axle and Spring Manufacturing Company, West Amesbury. Chartered 1868, c. 188. Organization certified May 15, 1870, under G. S., c. 61. Chartered West Amesbury Branch Railroad Company 7, Amesbury. 1868, c. 188. 1873, c. 8. West Amesbury Manufacturing Company, The, Amesbury. Char- tered 1848. West and Lee Game and Printing Company, The, Worcester. Or- ganization certified January 17, 1874. West Boylston Manufacturing Company, The, West Boylston. Chartered 1814. West End Land and Improvement Company, Boston. Chartered 1866. West Medway Mallet Company, Medway. Organization certified June 15, 1875. 1870, c. 224. West Somerville Baptist Church Company, The, Somerville. Or- ganization certified October 12, 1874. 1874, c. 375, §4. West Stockbridge Railroad Corporation, West Stockbridge. Char- tered 1836. 1876.] HOUSE—No. 100. 71

Westborough Cooperative Milk Company, Westborough. Organi- zation certified January 4, 1871. 1870, c. 224, § 12. Westborough Cooperative Union, Wrestborough. Organization certified October 19, 1872. Western Massachusetts Insurance Company, The, Pittsfield. Char- tered 1852. Western Union Telegraph Company, Boston. Westfield Cigar Makers’ Cooperative Association, Westfield. Or- ganization certified September 12, 1873. Westfield Gas Light Company, Westfield. Organization certified August 13, 1868. Westfield Water Works, Westfield. Chartered 1871, c. 95. 1872, c. 178. Weymouth Branch Freight Railroad Company. Chartered 1870, c. 48. Weymouth Iron Weymouth. Chartered 1837. Wheeler Cotton Mills, Millbury. Organization certified June 19, 1867. White’s Ferry Bridge Corporation, Marshfield and Scituate. Char- tered June 2, 1874. Whitin Machine Works, Northbridge. Chartered 1868, c. 140. Whiting Paper Company, Hotyoke. Organization certified June 11, 1872, under G. S., c. 61. Whitman and Miles Manufacturing Company, Fitchburg. Char- tered 1864. Whitney Manufacturing Company, Ashburnham. Organization certified September 1, 1875. 1870, c. 224. Whittier Machine Company, Boston. Organization certified Sep- tember 3, 1874. Wilbraham Woolen Company, Wilbraham. Organization certified October 3, 1874. Wilder Stove Shelf and Machine Company, Leominster. Organiza- tion certified March 18, 1872. Wiley and Russell Manufacturing Company, Greenfield. Organiza- tion certified September 16, 1874. Williams Manufacturing Company, The, Northampton. Organiza- tion certified February 20, 1868. Confirmation of organization February 3, 1875, under 1870, c. 224, § 12. Williams Market, Boston, Chartered 1849. Williamsburg and North Adams Railroad Company, Williamsburg. Chartered 1867, c. 159, 1869, cc. 89, 260. 72 TAX COMMISSIONER’S REPORT. [Jan.

Williamsburg, North Adams and Lebanon Springs Railroad Company, Adams. Chartered 1869, c. 242. Williamstown and Hancock Railroad Company. Chartered 1852, c. 146. Revived by 1869, c. 242. 1873, c. 97. Williamstown Aqueduct Company, Williamstown. Williamstown Hotel Company, Williamstown. Organization certified September 22, 1873. Williamstown Manufacturing Company, Williamstown. Organiza- tion certified January 6, 1866. Williamstown Water Company, Williamstown. Chartered 1847. Williston Mills, Easthampton. Chartered 1866, c. 56. Winchendon Mill Company, Winchendon. Organization certified August 13, 1873. Winchendon Water Power Company, The, Winchendon. Organ- ization certified February 25, 1875. Winchester Rock Drill Company, The, Boston. Organization certified September 17, 1875. 1870, e. 224. Winn Lock Company, Shelburne. Certificate issued January 29, 1873. Winnisimmet Company, Boston. Chartered 1833. Winnisimmet Railroad Company, Chelsea. Chartered 1857. Winthrop Manufacturing Company, Boston. Certificate issued March 7, 1873. Winthrop Railroad Company, Boston. Chartered 1861, c. 89. Woburn Agricultural and Mechanic Association, Woburn. Char- tered 1830. Woburn Gas Light Company, Woburn. Chartered 1854. Wollaston Foundry Company, Boston. Organization certified October 19, 1874. Wollaston Hotel Company, Quincy. Chartered 1871, c. 103. Woman’s Baptist Missionary Society, Boston. Organization certified November 9, 1874. 1874, c. 375, §4. Woman’s Journal, Proprietors of the, Boston. Chartered 1870, c. 5. Wood and Light Machine Company, Worcester. Organization certified June 15, 1872. Woodman Pebbling Machine Company, Boston. Organization certified February 15, 1869. Worcester and Nashua Railroad Company, Worcester. Chartered 1845. Worcester and Nashua Telegraph Company, Worcester. Chartered 1855. 1876.1 HOUSE—No. 100. 73

Worcester and Shrewsbury Railroad Company, Worcester. Cer tificate issued April 17, 1873. 1873, c. 96. Worcester and Shrewsbury Street Railway Company, Worcester Chartered May 9, 1870, c. 233. 1872, c. 106. i873, c. 96. Worcester Casket Company, Worcester. Organization certified April 26, 1875. Worcester Gas Light Company, Worcester. Chartered 1851. 1859 1869, c. 25. Worcester Organ Company, Westborough. Organization certified May 16, 1874. Worcester Safe Deposit and Trust Company, Worcester Char- tered 1868, c. 77. Worcester Street Railway Company, ' Worcester. Chartered 1867’ c. 141. 1869, c. 356. Worthy Paper Company, Agawam. Organization certified October O , IO /1.

Wright Manufacturing Company, Lawrence. Organization certified December 27. 1873.

10 74 TAX COMMISSIONER’S REPORT. [Jan

Table B.

Appeals in 1874.

From taxes of 1874,— Bay State Brick Company. Abatement allowed.

Carmell, J. H. Appeal continued.

Derby, John H. Appeal continued.

Giles County Iron Company. Abatement allowed.

Union Mutual Life Insurance Company. Appeal continued.

Western Union Telegraph Company. Abatement allowed.

From taxes of 1875,— Albion Lead Works. Abatement allowed. American Metallic Tubing Company. Abatement refused. American Shoe Shank Company. Abatement allowed. American Sugar Refinery. Abatement allowed. Ames Plow Company. Abatement allowed. Anchor Tape and Webbing Company. Abatement allowed. Arlington Mills. Abatement allowed. Askie Manufacturing Company. Abatement allowed.

Bay State Wheel Company. Abatement allowed. Beaver River Mills. Abatement allowed. Beverly Insurance Company. Abatement allowed. Bigelow Manufacturing Company. Abatement allowed. 1876.] HOUSE—No. 100. 75

Blue Hill Land Company. Abatement allowed. Boott Cotton Mills. Appeal withdrawn. Boston Gas Light Company. Abatement allowed. Boston Marine Insurance Company. Abatement allowed. Boston, Revere Beach and Lynn Railroad Company. Abatement allowed, Boston Varnish and Paint Company. Abatement allowed. Boylston Mutual Insurance Company. Abatement allowed.

Cambridge Preserving Company. Abatement allowed. Carson and Brown Company. Abatement allowed. Central Mills. Abatement allowed. Chapin Banking and Trust Company. Abatement refused. Chester Emery Company. Abatement allowed. Chicopee Manufacturing Company. Abatement allowed. Collins Paper Company. Abatement allowed.

Douglas Axe Manufacturing Company. Abatement allowed.

Eagle Rubber Company. Appeal withdrawn. East Boston Improvement Company. Abatement allowed.

Fall River Workingmen’s Cooperative Association. Abatement allowed. Fitchburg Flour Company. Abatement allowed. Fitchburg Scythe and Tool Company. Appeal continued. Florence Mercantile Company. Abatement refused. Foreign Sole Sewing Machine Company. Abatement allowed. Franklin Telegraph Company. Abatement allowed. Freeman Manufacturing Company. Abatement allowed.

Glendon Company. Abatement allowed. Great Barrington Gas Light Company. Appeal withdrawn. Greenville Manufacturing Company. Abatement allowed. Groveland Shoe Company. Abatement allowed.

Hadley Falls Paper Company. Appeal withdrawn. Holyoke and Westfield Railroad Company. Abatement allowed. 76 'I'AX COMMISSIONER’S REPORT Jan

Holyoke Mutual Fire Insurance Compay. Abatement allowed. Holyoke Water Power Company. Abatement allowed. Hopkinton Railroad Company. Abatement allowed.

J. C. Clark Printing Company. Abatement allowed. Johnson Manufacturing Company. Appeal withdrawn.

Katama Land Company. Abatement allowed.

Lamb Knitting Machine Manufacturing Company. Abatement allowed. Lanes Cove Pier Company-. Abatement allowed. Lowell Bleachery. Abatement allowed.

Malden and Melrose Gas Light Company. Abatement allowed. Manhattan Lime and Hurdle Company. Abatement allowed. Marland Manufacturing Company. Abatement allowed. Marlborough Gas Light Company. Abatement allowed. Marshpee Manufacturing Company. Abatement refused. Martha’s Vineyard Railroad Company. Abatement allowed. Massachusetts Mutual Insurance Company. Abatement allowed. Massasoit Steam Mill Company. Abatement allowed. Mechanical Toy Company. Abatement allowed. Mechanics Foundry and Machine Company. Abatement allowed. Mechanics Mills. Abatement allowed. Merrick Thread Company. Appeal withdrawn. Milford Aqueduct Company. Abatement allowed. Montague Paper Company. Abatement allowed. Munroe Organ Reed Company. Abatement allowed.

Narragansett Oil and Guano Company. Abatement allowed. Nashawannuck Manufacturing Company. Appeal withdrawn. Nashua, Acton and Boston Railroad Company. Abatement refused. National Needle Company. Abatement allowed. National Paper Company. Abatement allowed. Naumkeag Street Railroad Company. Abatement allowed. New Bedford and Fairhaven Street Railway Company. Abatement refused. 1876.] HOUSE—No. 100. 77

New Bedford Gas Light Company. Appeal withdrawn. New Bedford, Vineyard and Nantucket Steamboat Company. Abatement allowed. New England Fire Extinguisher Company. Abatement allowed. New England Hod Elevating Company. Abatement allowed. New England Type Foundry Company. Abatement allowed. New Haven and Northampton Company. Abatement allowed. Newburyport City Railroad Company. Abatement allowed. North Woburn-Street Railway Company. Abatement allowed. Norwich and Worcester Railroad Company. Abatement allowed.

Ocean Telegraph Company. Abatement allowed.

Peet Moulding Machine Company. Abatement allowed. Feet Valve Company. Abatement allowed. Pemigewasset and Saco Land and Lumber Company. Abatement allowed. Phoenix Cotton Manufacturing Company. Abatement allowed. Prescott Insurance Company. Abatement allowed. Providence and Worcester Railroad Company. Appeal withdrawn.

Reversible Collar Company. Abatement allowed. Riverside Manufacturing Company. Abatement allowed.

Salem and Low-ell Railroad Company. Abatement allowed. Salem Marine Insurance Company. Abatement allowed. Shoe and Leather Insurance Company. Abatement allowed. Somerset Iron Company. Abatement allowed. South Athol Manufacturing Company. Abatement allowed. Springfield and Newburyport Cooperative Mining Company Abate- ment allowed. J lufts Brick Manufacturing Company. Abatement allowed. Tufts Elevator Works. Abatement allowed. Turner’s Falls Company. Abatement allowed.

United States and Foreign Salamander Felting Company, New England Branch. Abatement allowed.

Verl d Massachusetts Pulilro!ld Company. dlowecL Abatement 78 TAX COMMISSIONER’S REPORT. f Jan

Wakefield Rattan Company. Abatement allowed. Wamsutta Mills. Abatement allowed. Waverly Company. Abatement allowed. West and Lee Game and Printing Company. Abatement allowed Western Union Telegraph Company. Abatement allowed. Weymouth Iron Company. Abatement allowed. Wilbraham Woolen Company. Abatement allowed. Williston Mills. Abatement allowed. Winthrop Railroad Company. Abatement allowed. Wollaston Foundry Company. Abatement allowed. Worcester and Nashua Railroad Company. Abatement allowed. Worcester Street Railway Company. Abatement allowed. 1876.] HOUSE—No. 100. 79

Table C

Corporation Taxes Distributed.

Abington, . . $843 53 I Berkley, . . . $l4 32

. . . . . Acton. 547 91 1 Berlin, . 210 56

Acushnet, . . 177 12 i Bernardston, . . 153 87

. . Adams, . 3,638 22 1 Beverly, - - . 6,514 87

. Agawam,. . 221 90 j Billerica, . . . 1,497 79

Alford, ... - Blackstone, . . 613 16

Atnesbury, . . 808 78 Blandford, . . 25

Amherst, . . . 642 65 j Bolton, . . . 647 98

. . Andover, . 8,535 53 Boston, . . . 384.498 28

. . Arlington, 1,374 90 Boxborough, . . 50 04 . . Ashburnham, 347 52 Boxford, ... 7 80

. . . . Ashby, 160 18 Boylston, . 49 19

- . . Ashfield, ... Bradford, 663 89

. Ashland, . . 203 48 Braintree, . . 1,253 58

. . . Athol, 466 28 Brewster, . . 990 00

. . . Attleborough, 2,036 36 Bridgewater, . 3,422 41

... Auburn, 34 53 Brimfield, . . 88 95

. ... Ayer. 204 64 Brockton, . 1,421 68

Brookfield, . . 402 03

. . Barnstable, 2,927 19 { Brookline, . . 31,453 01

Barre, ... 427 94 Buckland, . . 10 02

- ... Becket, Burlington, . . 21 24

Bedford, ... 52 58

Belchertown, . . 114 02 Cambridge, . . 26,702 49

. Bellingham, . 582 Canton, . . . 1,337 06 . . 3,063 Carlisle, . Belmont, 60 . . . 19 86 80 TAX COMMISSIONER’S REPORT f Jan.

Carver. . . $528 . 06 Edgartown, . . $BBl 52

. Charlemont, . 558 Egremont, . . 71 41

. . Charlton, 225 59 Enfield, . . . 571 06

Chatham, . . 56 16 Erving, ... 11 24

. Chelmsford, , 1,082 23 Essex. ... 249 73

Chelsea, . . . 2,553 20 Everett. ... 663 77

Cheshire, . . . 13 70 Chester. . . . 15 Fairhaven. . . 606 88

- . Chesterfield, . Fall River, . . 10,934 03

Chicopee, . . 2,524 74 Falmouth. . . 3,264 97

. . Chilmark. 178 92 Fitchburg, . . 13,612 26

. . - Clarksburg, Florida, ...

Clinton. . . . . 2.464 01 Foxborough. . 246 83

Cohasset, . . 1,295 85 | Framingham, . . 2,492 05

Colrain, . . . ! 723 Franklin, . . 999 86

. Concord, . . 3,852 67 ; Freetown, . . 356 31

. . Conway. . 55 82 j

Cummington, . . 177 28 | Gardner, . . . 785 89 ' Gay Head.

Dalton, . . . 788 02 Georgetown, . . 105 12

Dana, ... 44 Gill, ... 38 60

. . ; . Danvers, 678 21 Gloucester, . 3.284 83 . . Dartmouth. 1,618 82 I Goshen. ... 243

. . . ; Dedham, 2,094 09 Gosnold, ... Deerfield, . . 246 42 | Grafton, . . . 848 40

. . Dennis. . 1,351 85 Granby, ... 17 86

. Dighton, . . 193 81 Granville, . . 24 87

. . . Douglas, 152 55 Great Barrington, . 2.087 13

Dover. . . . 86 08 Greenfield, . . 1.792 11

Dracut, . . . 93 53 Greenwich,

. Dudley. . . 123 15 Groton, . . . 6,358 95

. Dunstable, . 297 51 Groveland. . . 37 88

. Duxbury, . 1,054 02

Hadley, . . . 83 67

East . Bridgewater, 1,055 66 i Halifax, ... 64 34* . . . Eastham, 285 95 Hamilton, . 42 98

Easthampton, . . 8.117 57 i Hancock,... 76 97 . . Easton, . 3,956 65 Hanover, . . 916 28 1876.] HOUSE—No. 100. 81

. . . $524 • Hanson, . . $3lO 04 Lincoln, 77

. . Hardwick, . . 543 60 Littleton,. 425 29

. . Harvard, . . • 757 51 Longmeadow, 751 15

. . . . Harwich, . . 339 49 Lowell, 27,070 93

... . . 34 29 Hatfield, . 77 16 Ludlow,

. . Haverhill, . . 3,092 98 Lunenburg, 120 12

- Hawley, ... Lynn, . . . 3,848 85

Heath, ... 477 Lynnfleld, . . 146 64

Hingham, . . 3,199 41

. . . Hinsdale, . . 766 68 Malden, 3,482 01

Holbrook, . . 1,804 93 Manchester, . . 230 71

. . Holden, . . . 52 63 Mansfield, 838 98

- . . 53 Holland, ... Marblehead, 1,658

Holliston, . . 172 80 Marion, ... 1 84

Holyoke, . . . 4,202 41 Marlborough, . . 396 83

Hopkinton, . . 179 78 Marshfield, . . 751 68

. Hubbardston, . . 82 82 Mashpee, . 6 12

. Hudson, . . . 134 41 Mattapoisett, . 1,112 91

. . Hull, ... 22 38 Maynard, 221 86

Huntington, . . 137 61 Medfleld, . . . 684 60

. Hyde Park, . . 1,004 08 Medford, . . 2,653 04

Medway, . . . 456 35

. . • Ipswich, . . . 1,143 87 Melrose, 1,164 55

. Mendon, . . 72 12

. . . Kingston, . . 2,956 41 Methuen, 1,946 16

Middleborough, . 2,287 63

. . . 62 Lakeville, 295 73 Middlefield, . 17

. Lancaster, . . 1,718 47 Middleton, . 48 71

. . . Lanesborough, . 2 20 Milford, 2,518 71

Lawrence, . . 3,868 30 Millbnry, . . 267 05

Lee, . . . 957 17 Milton, . . . 7,747 27

... Leicester, . . 1,309 75 Monroe,

. . . 74 Lenox, . . . 177 82 Monson, 1,163

. Leominster, . . 2,625 44 Montague, . 348 30

Leverett, . . . 18 23 Monterey, . . 8 80

Lexington, . . 475 70 Montgomery, .

- Leyden, ... 05 Mt. Washington, . 11 82 TAX COMMISSIONER’S REPORT. [Jan.

Nahant, . . .$16,016 02 Phillipston, . . $44 44

Nantucket, . . 2,665 09 Pittsfield, . . 3,508 22

. . . . Natick, 037 85 Plainfield, . 228 01

Needham, . . 1,699 94 Plymouth, . . 4,596 89

- New Ashford, . Plympton, . . 56 92

. , New Bedford, . 24,716 90 Prescott, ...

New Braintree, . 2 48 Princeton, . . 156 69

New Marlborough, . 116 28 j Provineetown, . . 1,586 80

New Salem, . . 10 72

Newbury, . . 337 91 | Quincy, . . . 3,796,13

. Newburyport, . 5,280 54 j

Newton, . . . 16,103 84 j Randolph, . . 2,073 75

. . Norfolk, . 11 32 Raynham, . . 1,177 95

. North Andover, 1,371 23 j Reading, . . . 501 05

North Brookfield, . 611 61 Rehoboth, . . -

North Reading. . 128 64 Revere, . . . 188 84

Northampton, . . 5,179 10 Richmond, . . - Northborough, . . 1,759 86 Rochester. . . 167 58

Northbridge, . . 7,886 59 Rockland, . . 319 38

. Northfield, . 451 88 1 Rockport, . . 1,081 04

Norton, . . . 228 84 Rowe, ... 192

Norwood, . . 314 88 Rowley, ... 80 93

Royalston, . . 137 43

... . . Oakham, 35 53 Russell. . 47 45

Orange, . . . 1,744 76 Rutland, ... 92

Orleans, . . . 383 80

- Otis, ... Salem, . . . 18.001 48 Oxford, . . . 963 32 Salisbury, . . 340 42

Sandisfield, . . 8 11

. Palmer, . . . 174 33 Sandwich, . 453 13

Paxton, ... 3 46 Saugus, ... 77 35

- Peabody, . . . 2,020 97 Savoy, ...

- Pelham, ... Scituate, . . . 575 88

Pembroke, . . 135 03 Seekonk, . . . 3 14

. 201 Pepperell, . . 1,028 97 Sharon, . . 35

Peru, ... - Sheffield, . . . 763 28 . . 31 Petersham, . 78 50 Shelburne, . 701 187(5.] HOUSE—No. 100. 83

Sherborn, . • $349 26 Upton, . . . $46 87

. . 674 23 Shirley, ... 437 42 Uxbridge, ,

Shrewsbury, . . 288 30

. . Shutesbury, . . 85 Wakefield, 2,587 63

. . . Somerset, . • 877 06 Wales, 68 97 320 Somerville, . . 3,403 64 Walpole, . . . 03

South Abington, . 165 80 Waltham, . . 9,409 49

. . . South Hadley, . . 1,219 96 Ware, 2,100 39

. . 06 South Scituate, . 1,262 63 Wareham, 1,214

- . . . . 49 Southampton, . Warren, 468

. . Southborough, . . 320 99 Warwick, 60 51

. Southbridge, . . 736 43 Washington,

. Southwick, . . 44 Watertown, . 2,475 50

Spencer, . . . 681 31 Wayland, . . 265 17

. 8,663 14 Springfield. . . 39.011 88 Webster, .

. . 606 . Sterling, . . 694 95 Wellfleet, 80

. 00 Stockbridge, . . 3,908 03 Wendell, . . 27

Stoneham, . . 334 09 Wenham, . . 120 42

Stoughton, . . 957 54 West Boylston. . 700 18

. Stow, . . . 217 63 West Bridgewater, 349 36

. •• 222 Sturbridge, . 201 04 West Brookfield, 77 148 57 Sudbury, ... 773 25 West Newbury, .

. Sunderland, . . 115 68 West Springfield, 1,837 37 119 Sutton, ... 45 70 West Stockbridge, . 56

. 416 81 . . Swampscott, . 739 09 Westborougb,

. . 3,914 92 - . . Westfield, Swanzey , 109 67

• Westford, . 754 04

Taunton, . . . 13,433 34 Westbampton, . 79 28 Templeton, . . 448 00 Westminster, . -

. . . 2,703 35 Tewksbury, . . 708 06 Weston,

. . 71 Tisbury, . . . 613 79 Westport, 336

. . - 92 Tolland, ... Weymouth, 2,211

Topsfield, . . 102 81 Wbatelj', ... 30 25

Townsend, . . 57 01 Wilbrahain, . . 95 00

. . . . 144 02 Truro, . 56 19 Williamsburg,

. Tyngsborough, . 302 86 Williamstown, . 126 85

. . 18 40 . | Tyringham, . 285 78 Wilmington, 84 TAX COMMISSIONERS REPORT. [Jan,

. Winchendon, . . $791 38 Worcester, .$44,182 11

. Winchester, . 1,747 21 Worthington,

- . . Windsor, ... Wrentham, 465 69

Winthrop, . • 5 71

. . Woburn, . . . 1,748 43 Yarmouth, 1,035 75 1876. HOUSE—No. 100. 85

Table D.

Bank Taxes Distributed.

Abington, . . $982 30 Belmont, . . . $3,233 04

Acton, . . . 417 08 Berkley, . . . 172 56

. Aenslinet, . . 983 65 Berlin, . . 227 73

. Adams, . . . 70 55 Bernardston, . 557 60

Agawam,. . . 940 20 Beverly, . . . 5,503 19

Alford, ... 273 82 Billerica, . . . 2,187 58

Amesbury, . . 947 72 Blackstone, . . 425 62

Amherst, . . . 1,200 33 Blandford, . . 183 82

Andover, . . . 6,921 73 Bolton, . . . 415 88

. . . . Arlington, 2,425 09 Boston, . 21,671 34

Ashburnham, . . 222 38 Boxborough, . . 61 99

Ashby, . . . 379 02 Boxford, . . . 316 69

Ashlield, . . . 365 70 Boylston,. . . 239 14

Ashland, . . . 153 72 Bradford, . . 2,000 21

Athol, . . . 442 22 Braintree, . . 1,953 19

Attleborough, . . 389 72 Brewster,. . . 1,203 72

Auburn, . . . 265 92 Bridgewater, . . 3,430 91

Ayer, ... 56 05 Brimfield, . . 915 29

Brockton, . . 1,756 14

Barnstable, . . 4,615 24 Brookfield, . . 774 82

Barre, . . . 831 03 Brookline, . . 14,901 68

... . Becket, 264 75 Buckland, . 144 39

Bedford, . . . 222 21 Burlington, . . 190 37

Belchertown, . . 520 19

Bellingham, . , 161 49 Cambridge, , . 20,102 12 86 TAX COMMISSIONER’S REPORT [Jan.

Canton, . . . $1,673 32 | Eastham,. . . $B6l 73

. Carlisle, . . 81 55 Easthampton, . . 464 96

Carver, . . . 490 09 Easton, . . . 8,169 74

Charlemont, . . 226 11 Edgartown, . . 255 14

Charlton, . . . 556 12 Egremont, . . 187 38

Chatham, . . . 2,583 18 Enfield, . . . 1,248 67

. Chelmsford, . . 1,616 16 Erving, . . 13 36 Chelsea, . . . 2,278 41 Essex, . . . 1,668 81

. Cheshire, . . . 622 40 Everett, . . 594 57

Chester, . . . 40 09

Chesterfield, . . 290 61 Fairhaven, . . 2,397 97

Chicopee, . . 1,249 61 Fall River, . . 586 21

Chilmark, . . 258 66 Falmouth, . . 3,302 72

- Clarksburg, . Fitchburg, . . 1,563 96

Clinton, . . . 403 16 Florida, ...

Cohasset, . . . 1,104 93 Fosborough, . . 479 38

Colrain, . . . 262 21 Framingham, . . 4,144 23

Concord, . . . 1,881 03 Franklin, . . 382 70

*. Conway, . . 307 12 Freetown, . . 1,964 52

Cummingtou, . . 10 89

Gardner, . . . 386 42

Dalton, . . . 882 58 Gay Head,

Dana, . . . 193 07 Georgetown, . . 252 81

Danvers, . . . 2,843 16 Gill, . . . 254 09

Dartmouth, . . 3,341 85 Gloucester, . . 2,831 12

Dedham, . . . 4,364 48 Goshen, ... 921

Deerfield, . . 1,712 80 Gosnold, ... 471

Dennis, . . . 2,969 82 Grafton, . . . 480 77

. . Dighton, . . . 1,075 42 Granby, . 565 73

. . 63 Douglas, . . . 162 36 Granville, 98

. Dover, . . . 231 71 Great Barrington, 534 27

. . . Dracut, . . 746 48 Greenfield, 1,422 04

. . Dudley, . . 152 83 Greenwich, 260 45

. . Dunstable, . . 399 96 Groton, . 1,453 98

. . Duxbury, . . 1,909 75 Grovelaud, 384 36

. . East Bridgewater, . 1,045 22 Fladley, . 1,254 57 1876.] HOUSE—No. 100. 87

Halifax, . . . $42 86 Leominster, . . $1,367 49

. . Hamilton, . 390 28 j Leverett, . . 80 32

Hancock, . . 261 , . 69 Lexington, . 653 16

Hanover, . 1,106 20 ' . . Leyden, . 230 70

. . Hanson, . 534 76 ' Lincoln, . . . 945 Q 1 Hardwick. . 1.144 31 Littleton, . . 175 13

. . .

Harvard, 1,166 . 16 j Longmeadow, . 3,804 17

Harwich, . . . 65 . 322 Lowell, . . 4,276 57

. . Hatfield, . ... 1,914 69 Ludlow, _

Haverhill, 1,823 97 . . Lunenburg, . 491 66

. . Hawley, . 921 Lynn, . . . 3,902 63

Heath, . 12 . . . 89 Lynnfield, . 1,168 16

Hingham. . . 2,326 18

. Hinsdale, . 91 40 Malden, . . . 1,044 14 Holbrook, . . 6.878 42 Manchester, . . 1.241 92

Holden, . . . 292 28 Mansfield, . . 398 85

Holland, ... 166 Marblehead. . . 2,009 63

Holliston, . . 722 98 Marion, . . . 953 96

. Holyoke, . ~ 2,093 57 Marlborough, . . 153 73

. . 710 Hopkinton, 40 Marshfield, . . 463 38

Hubbardston, . . 352 03 Mashpee,

Hudson, . . . 257 13 Mattapoisett, . . 740 32

■ Hull, . . 205 56 . Maynard. . 145 02 Huntington, 141 . . 26 Medfield, . . . 1,056 43 Park, Hyde . . 44 | . . 820 Medford, . 4,018 32

Medway, . . . 1,937 40

Ipswich. . . . 733 57 Melrose, . . . 579 77

. . Mendon, . 366 76 Kingston, . . 3,069 39 Methuen, . . 591 80 ! Middleborough, . 1,234 80

Lakeville, . . 555 . 09 Middlefleld, . 616

Lancaster, . . 994 76 Middleton, . , 158 55 Lanesborough. . 152 00 Milford, . . . 1,251 87

. Lawrence, . 1,224 11 Millbury, . . 208 00

Lee ’ • • 22 . . ■ 280 Milton, . 5,523 59 Leicester, . . 1,981 69 Monroe, ... - Lenox, . . , 1,023 55 Monson, . . . 1,533 04 88 TAX COMMISSIONER’S REPORT [Jan.

. . $B4B 97 Montague, Pelham, ... $3 42

. .

Monterey, . 127 90 Pembroke, . 284 03

_ . .

Montgomery, . Pepperell, . 534 65

- Mt. . Washington, . Peru, . 29 26

Petersham, . . 553 73

. . . Nahant, 10,403 95 Phillipston, . . 222 84

. . Nantucket, 1,660 29 Pittsfield, . . 3,317 79

. . . Natick, 1,214 66 Plainfield, . . 126 06

Needham, . . 1,414 22 Plymouth, . . 3,590 14

. - . New . Ashford, Plympton, . 145 62

New . . Bedford, 4,290 38 Prescott, ... 30 72

New . Braintree, 398 81 Princeton, . . 480 09

. New Marlborough, 275 23 Provincetown, . . 1,439 79

New Salem, . . 191 63

. . . . Newbury, 2,193 60 Quincy, . 2,270 57

Newburyport, . . 3,930 19

. . Newton, . 14,866 70 Randolph, . . 4,656 03

. . . Norfolk, 385 88 Raynham, . . 1,860 66

. North Andover, 2,734 53 Reading, ... . 593 84

. . North Brookfield, 80 85 Rehobolh, . 142 64

North Reading, . 34 50 Revere, . . . 123 86

. . Northampton, 3,468 53 Richmond, . . 17 37

. . . Northborough, 633 17 Rochester, . 183 73

Northbridge, . . 399 30 Rockland, . . 1,423 29

. Northfield, . 671 53 Rockport, . . 1,342 02

. . . . Norton, 802 78 Rowe, . . 81 51

Norwood, . . 929 87 Rowley, . . . 294 10

Royalston, . . 1,684 38

... Oakham, 25 36 Russell, ... 52 60

. . Orange, . 326 97 Rutland, ... 37 24

Orleans, . . . 1,440 57

Otis, . . . 72 69 Salem, . . . 12,560 92

. . . Oxford, . 286 10 Salisbury, . 1,590 66

Sandisfield, . . 30 16

. . 35 Palmer, . . 479 14 Sandwich, . 1,298

. . . Paxton, . . 94 40 Saugus, . 486 06

... Peabody, . . Savoy, . 6,628 38 40 47 1876.] HOUSE—No. 100. 89

. Scituate, . . . $940 86 | Topsfleld, . $491 72

. Seekonk, . . . 46 45 1 Townsend, . 368 61

. . . . . 378 Sharon, . 582 85 Truro, 64

. . . . Sheffield, . 350 23 Tyngsborough 95 98

. . Shelburne, . . 436 51 Tyringham, 99 63

Sherborn, . . 575 22

. Shirley, . . 374 30 Upton, . . . 419 31

Shrewsbury', . . 361 66 Uxbridge, . . 860 56

Shutesbury, . . 61 64

Somerset, . . 1,085 29 Wakefield, . . 1,026 30

Somerville, . . 5,166 65 ; Wales, ... 740

. South Abington, . 299 75 Walpole, . . 1,084 21

South Hadley, . . 1,461 81 Waltham, . . 3,489 45

South Scituate, . 1,848 19 | Ware, . . . 567 19

Southampton, . . 277 04 Wareham, . . 716 22

Southborough, . . 982 65 ! Warren, . . . 367 88

: . . 99 Southbridge, . . 1,033 81 Warwick, 393

- . . . Southwick, . 601 40 Washington,

Spencer, . . . 1,002 83 i Watertown, . . 1,987 06

Springfield, . . 3,672 46 | Wayland, . . 571 50

. Sterling, . . . 895 71 Webster, . . 170 85

Stockbridge, . . 1,412 72 ( Wellfleet,. . . 1,209 04

... Stoneham, . . 155 08 j Wendell,

Stoughton. . . 1,414 97 Wenham, . . . 666 61

Stow, ... 97 34 1 West Boylston, . 219 01 Sturbridge, . . 435 13 West Bridgewater, . 801 84

. Sudbury, . . . 501 95 West Brookfield, 514 07

Sunderland, . . 153 02 West Newbury, . 1,632 82

Sutton, . . . 375 62 West Springfield, . 2,969 12

. Swampscott, . . 2,177 41 West Stockbridge, 94 24

Swanzey, . . . 774 14 Westborough, . . 990 94

Westfield, . . 407 42

. . . Taunton, . . 3,066 15 Westford, 745 60

Templeton, . . 1,991 80 Westhampton, . . 232 84

Tewksbury, . . 774 31 Westminster, . . 338 48

Tisbury, . . . 576 05 Weston, . . . 2,064 25

. Tolland, . . . 70 76 Westport, . 2,097 72 12 90 TAX COMMISSIONER’S REPORT. [Jan.

Weymouth, . . 15,301 74 Windsor, . . . $l5 46

Whately, . . 978 81 Winthrop, . . 249 85

. . . Wilbraham, . . 310 44 Woburn, 3,350 04

Williamsburg, . . 1,589 53 Worcester, . . 6,734 43

. . Williamstown, . 754 75 Worthington,

Wilmington, . . 89 11 Wrentham, . . 385 27

Winchendon, . . 1,069 31

. Winchester, . . 946 43 i Yarmouth, . 1,649 47 1876.] HOUSE—No. 100. 91

Table E.

Bank Charges.

Abington, . . $1,947 80 ; Eastbampton, . . $1,741 89

Adams, . . . 9,440 59 Easton, . . . 313 89

Amesbury, . . 613 93 , Edgartown, . . 411 96

; Amherst, . . 1,180 38

Andover, . . . 2,016 09 Falrhaven, . . 2,757 41

. . Ashburnham, . 69 85 Fall River, . 21,716 67

. . Athol, . . 3,063 29 Falmouth, . 219 66

Attleborough, . . 105 00 Fitchburg, . . 8,671 26

j Framingham, . . 1,734 92

Barnstable. . . 307 23 | Franklin, . . 1,027 63

Barre, . . . 987 37

. . Beverly, . . 1,699 06 Gardner, . . 321 53

Boston, . . . 686,131 85 ' Gloucester, . . 5,366 98

Brockton, . . 1,508 58 Grafton, . . . 1,443 41 Great Barrington, . 1,647 45

Cambridge, . . 6,860 05 Greenfield, . . 6,568 23

. . Canton, . 1,608 55

Chelsea, . . . 3,795 44 Harwich, . . . 5,688 75

. Chicopee, , . 2,942 08 Haverhill, . 11,347 23

. . . . Clinton, . 2,432 34 Hingharn, 1,199 43

Concord, . . . 752 76 Holliston, . . 923 75

Conway, . . . 1,507 71 Holyoke, . . . 6,018 12 Hopkinton, . . 1,933 37 Danvers, . . . 1,713 73

. Dedham, . . . 2,950 00 Lancaster, . 1,573 50 92 TAX COMMISSIONER’S REPORT [Jan.

. Lawrence, . . . $9,190 78 Quincy, . $2,649 47

Lee, . . . 2,993 04

. Leicester, . 1,445 88 Randolph, . . 2,804 57

. . Leominster, 733 59 Rockport, . . 833 36

Lowell, . . . 21,357 04

Lynn, . . . 12,850 82 Salem, . . . 19,449 33

Salisbury, . . 923 10

. . . . Malden, 1,564 23 Shelburne, . 2,061 75

. Marblehead, . 1,623 91 Southbridge, . . 1,870 44

. Marlborough, . 1,868 95 Springfield, . . 35,511 28

Methuen, . . 974 60 Stockbridge, . . 1,832 34

Milford, . . . 2,696 62

. Millbury,. . 1,338 40 Taunton, . . . 11,847 46

Monson, . . . 1,201 76 Townsend, . . 648 94

Montague, . . 3,108 69

Uxbridge, . . 689 04

Nantucket, . . 1,031 88

. . . . Natick, 504 53 Wakefield, . 952 43

. . New Bedford, 37,715 59 Waltham, . . 1,203 96

Newburyport, . . 7,908 91 Ware, . . . 7,960 18

Newton, . . . 1,320 14 Wareham, . . 682 09

Northampton, . . 12,522 70 | Watertown, . . 1,551 41

Northborough, . . 580 26 j Westborough, . . 1,140 58

Northbridge, . 8 22 Westfield, . . 4,079 29

Weymouth, . . 3,524 87

Oxford, . . . 1,142 42 Winchendon, . . 877 97

. Woburn, . . 2,062 28

Peabody, . . . 4,458 78 Worcester, . . 26,523 48

Pittsfield, . . 5,407 25 Wrentham, . . 999 82

Plymouth, . . 3,960 14

. . . Provincetown, . 2,087 85 Yarmouth, 5,903 96 Table F. —Assets and Liabilities of Municipalities.

Or TOWNS, Abington.* 1876.] NAMES Acton. Acusbnct. Adams. Agawam. Alford. Amesbury. Amherst.

r School-houses, $60,844 $29,000 $5,500 $6,000 $12,000 $6OO $41,100 $60,000

------Public Library, ......

- - - Other Public Buildings, ... 2,000 - 500 - 4,600

- - - - - Public Grounds and Park, - -

- g Cemeteries, 500 ■ 200 - - 100 300 1,500

- - w<; Other Real Estate, .... 4,297 4,000 14,681 1,726 6,695 6,800 “ I Water Works, ------1 Sewerage, I Fire Apparatus, 2,100 _____ 1,200 2,300

------1 Trust Funds, - t Other Assets, 12,100 - - 10,000 - 1,000 2,000 Total Assets *79,341 $33,500 $7,700 $30,581 $42,000 $2,925 $50,295 $77,100 HOUSE— f School-houses, - $20,000 - $115,000 $39,337 - - $25,000 No. i Public Library, ------

------1 Other Public Buildings, ...-

------g I Public Grounds and Park, . ..- 100.

- h | Cemeteries, ------

- - - - - S Other Real Estate, ....- -

- - - Water Works - - - - 2 Sewerage, ------Fire Apparatus, ------

Trust Funds, ------r

- - s Other Debts, $39,150 3,359 215,000 $1,350 $53,689 164,500

- Total Indebtedness, . . . $39,150 $23,359 $330,000 $39,337 $1,350 $53,689 $179,500

* Includes South Abington. 93 Assets and Liabilities of Municipalities Continued. 94

Attleborough.' NAMES OF TOWNS, . Andover. Arlington, j Ashburnham. Ashby. Ashfleld. j Ashland. Athol.

- $69,139 $9-1,50(1 - $3,-100 $15,200 f School-houses, ..... , I Public Library, 6,311 2,600 t j Other Public Buildings, . . . 68,954 32,000 | $7,000 14,000 $1,200 12,000

“ - - - | - I Public Grounds and Park, ... I 8,000 1 - - - 2 Cemeteries,. .... 5,488 | 85,000 i TAX « 6,500 3,000 4,000 3,000 9,100 2 Other Real Estate, .... 2,000 j j

" ~ - - - 1 Waterworks ! 155,000 j j

~ “ ~ ; - Sewerage, „ - - 6,750 Fire Apparatus, ..... 5,446 j 20,000 2,000

- I Trust Funds .... 95,205 1 - 14,072 $46,000 Other Assets, 6,956 18,184 48,800 6,679

Total Assets, $259,499 $371,684 $60,800 $21,400 $10,879 $67,122 $46,000

~ " ~ 'School-houses, - $52,000 Public Library, - - ~

- - Other Public Buildings, ... 17,000 g Public Grounds and Park, . . . - -

- COMMISSIONER’S h Cemeteries, 80,000

- P 7 Other Real Estate, ...

- . - 156,000, S Water Works, ... a Sewerage,

- Fire Apparatus, ..... 19,397

- - - ~ ~ - - REPORT. Trust Funds, .... $20,000 Other Debts, 13,856 43,876 $59,020 $ll,OBl $22,039 $39,681 $127,180 $16,674,

Total Indebtedness, . . . $33,856 $317,273 $59,020 $ll,OBl $22,039 $39,581 $127,180 $16,674

* [Jan. No assets returned. Assets and Liabilities of Municipalities —-Continued. NAMES OF TOWNS, Auburn. Ayer.* Barnstable. Barre. Becket. Bedford. Bclchertown. Bellingham. 1876-3

f School-houses, $3,000 $12,400 $27,000 $7,500 - $5,000 $11,500 $7,500 Public Library 1,000 300 - 1,500 - - - 1 -

- Other Public Buildings, . . . 2,000 14,000 400 7,000 6,500 4,000 j 4,000

- - - - - 200 Public Grounds and Park, ... 4,000 1,000 S Cemeteries, -

- - 4,000 3,000 3,500 S Other Real Estate, .... 1,000 6,000 9,000

® ------Waterworks, - 1,000 Sewerage, - - - -

- - Fire Apparatus, - j 2,700 2,500 150

------Trust Funds, ..... 1,700

- Assets, - - - 700 - - 500 Total Assets $7,000 $30,400 $33,400 $33,900 - $15,650 $19,500 $15,700 HOUSE—

------$2,188 $3,000 No. f School-houses, ..... Public Library, - - - -

I ------j Other Public Buildings, ... 8,000

- - - - - g Public Grounds and Park, ...- j 100. I - - - - - £ 1 Cemeteries,...... | - - - - ~ - - - - .. Other Real Estate, . j

------5 Sewerage, ...... " I - - - Fire Apparatus, - - -

- - - - Trust Funds, - $1,700 Other Debts, $lO,OOO - - 98,789 - | $25,000 20,000 6,757

Total Indebtedness, . . . $lO,OOO $33,277 - $100,489 - : $25,000 $25,188 $8,757

* No account of liabilities shown. 95 Assets and Liabilities of Municipalities Continued. 96

NAMES OF TOWNS, Belmont. Berkley. Berlin. Bernardston. Beverly. Billerica. Blackstone. Blandford.

' Schooi-houses, 157,200 $3,C00 $lO,OOO $3,500 $162,000 $18,700 $53,850 83,000

- Public Library, 2,000 - 1,200 10,000

- Other Pubhc Buildings, ... 800 8,000 4,000 170,000 11,500 2,000

- - . Public Grounds ... - and Park, 100 500 25,000 - 100

- h Cemeteries, 5,000 150 200 20,000 - - 500 TAX g Other Real Estate 14,100 3,600 - 2,000 38,000 6,000

- Water - _ _

_ _ _ Sewerage, _ _ _

Fire - Apparatus, 8,500 14,600 - 5,000

- _ Trust Funds 2,020 10,600 1,200 14,400 - 2,400 Other Assets, 4,500 - 25,704 - 7,730 Total Assets $86,300 $8,250 $45,924 $21,700 $890,800 $50,600 $68,580* $6,000*

- ( School-houses, $20,000 $1,200 - $162,000 $7,873

Public - - - _ ..... Library, _

- - Other Public - - . Buildings, ... $B,OOO 120,000

- - _ S Public Grounds and Park, ... _ 12,000 _

..... - - _ h Cemeteries, - _ _ COMMISSIONER’S 17000 3

- _ - Waterworks, _ 400^000

_ _ _ ...... _ _ _ Sewerage, __ _

- Fire Apparatus, _ _ _ 10 qqq _

- Trust _ Funds, ..... 2,020 REPORT. $10,500 14,400

Other Debts, - v 3,710 637 25,811 296,800 - $81,461 $8,092

Total Indebtedness, . . . $30,710 $1,837 $35,831 $10,500 $1,041,800 $26,148 $81,461 $8^092~ [J an Ossete and Liabilities of Municipalities Continued. 1876.] NAMES OF TOWNS, Bolton. Boston. Boxborough. Boxford.* J Boylston. Bradford. Braintree. Brewster.

( School-houses, $3,000 $8'600,000 $4,000 $5,000 - $20,000 $35,060 $5,000

- - - - - Public Library, ..... 400 714,000 80,000 Other Public Buildings, . . . 2,500 8,779,200 2,500 - - - 24,000

- 13 - - - Public Grounds and Park, ... 367,000 6,000

- - - - - . 300 sg Cemeteries,...... 1,000 1,950,300 w J Other Real Estate, 3,100 136,700 - 4,000 - 3,700 4,215

- - - - - “| Waterworks, - 12,540,000

- - - - Sewerage, - - - 5,000

- - - - Fire Apparatus, - 435,000 2,500 4,000

- - - . . . . 968,301 3,467 16,000 Trust Funds, . 12,200 - 6,600 Other Assets, ..... 1,741 18,310,102 Total Assets, $23,941 $52,700,603 $6,500 $12,467 - $31,200 $125,075 $5,000 HOUSE—

- - - $7,000 No. f School-houses, ..... $2,755,700 $l,OOO ~ ~ - - Public Library, - $lO,OOO

- - - - - Other Public Buildings, ... 1,974,300 1,800

- - - - and . . 100. g Public Grounds Park, . 339,676

- h Cemeteries,

~ - - - - i 3 7 Other Real Estate, .... - S Water Works, - 9,403,711 - -

- ~ ~ ~ 2 Sewerage, - -

- ~ ~ Fire Apparatus, - - - Trust Funds, $12,200 968,301 - 16.000 Other Debts, 3,093 29,039,225 2,048 - - 47,875 28,929 $6,100 $54,929 $6,100 Total Indebtedness, , . . $15,293 $44,480,912 $4,348 $7,955 $54,875

No account of liabilities shown. 97 Assets and Liabilities of Municipalities Continued. 98

Bridgewater.* Brimfleld.* Brockton. Brookfield. Brookline. Buckland. Burlington. Cambridge. NAMES OF TOWNS

. . $3,500 $111,500 $7,050 $2,500 r School-houses . $30,000 $7,500 153,000 f

- Public Library. ’..... - - 1,500 15,000 95,000 100 t

1 - -

. 4,200 50.000 359,950 1,200 Other Public Buildings, . . 10,000 i ” . . • 5,000 500 26,000 2,000 Public Grounds and Park, noo oon ® I • 1,000 1,000 48,000 200 1 * Pemeteries ' TAX

- g Other Real Estate ' . . - 3,500 3,500 10,800 1,800 2,500 f

- - - !!! - - 6,000 400,000 $1,423,400 | Water WorE . | ’’ '

- - - ! ! - 8,000 4,500 60,825 t ’ i - wC • ■ ■ ■ _ 10,000 914 464,064 - '. '• - 1,438 89,700 Other Assets’, ! ! . 2,834_ Rooo_ 6,180_ $1,887,464 Total Assets $45,000 $15,334 $102,700 $88,238 $1,252,975 $9,764 $12,680

- - School-houses, - ®'i,° oo '*26,500 Public Library, - - - 47,686 155,000 Other Public Buildings, ... - - - - ",300 § Public Grounds and Park, ...

~ ~ ~ ~ COMMISSIONER’S 53,000 £ Cemeteries,

- ~~ ~ 3 7 Other Real Estate, - -

- ~ - - - - 400 § Water Works, 468,000 $1,423,400 - ~ 74,000 2 Sewerage, ...... REPORT, 8 ’ duster •••;;: : : : iS s9u : 25:000 - - - Other Debts’ !'!!.. - $67,000 453,650 24,000 $9,416 2,832,000

- - Total Indebtedness, ... $57,000 $61,686 $1,311,350 $24,914 $9,416 $4,280,400

. .

[Jan. No liabilities returned. t No estimate of value. Assets and Liabilities of Municipalities Continued. 3,876.] NAMES OF TOWNS, Canton. Carlisle. Carver. Charlemont. Charlton. Chatham. Chelmsford, Chelsea.*

School-houses, $45,200 $3,500 $5,785 $2,700 $7,000 $16,500 $11,675 $432,000

_____ Public Library, - 400 5,000 Other Public Buildings, . . . 1,100 - - _ 1,100 2,730 140,500

------Public Grounds and Park, ... 70,000

- - - '£ Cemeteries, 2,000 500 - w<< Other Real Estate, . 4,000 4,500 700 1,800 8,000 1,500 4,870 64,000

- 3 Water Works, ------320,000

------300,000 Sewerage, ...... Fire Apparatus, 6,000 ______42,000

------Trust Funds, - 700

- - Other Assets, 1,600 - 4,000 1,480 8,000 50,000 Total Assets $58,900 $8,900 $10,485 $5,980 $23,700 $19,100 $19,276 $1,423,500 HOUSE—

------'School-houses, - $4,781 No.

------Public Library, - -

- Other Public Buildings, ...-

------g Public Grounds and Park, ...- 100. h Cemeteries, ■ - - - - 3 { Other Real Estate, - - - - « | Water Works, ...... - - - -

« - - - - 1 Sewerage, - - - - 1-1 - - - - - | Fire Apparatus, Trust Funds, - - - - $7OO - - -

- (Other Debts, - - - $15,500 16,000 $10,450

- Total Indebtedness, ... $4,781 $15,500 $16,700 $10,450 $1,661,840

* No account of liabilities shown. 99 Assets and Liabilities of Municipalities —• Continued. 100 NAMES OF TOWNS, Cheshire. Chester. Chesterfield. Chicopee. Chilmark. Clarksburg. Clinton. Cohasset.

f School-houses, $15,000 117,700 - $85,000 11,140 $4,000 $BO,OOO $14,500 I Public Library, - - $4OO 7,000 - - 5,000

- - - 1 Other Public Buildings, ... 4,000 110,000 200 110,000 16,000

- - - - - I Public Grounds and Park, ... 10,000 8,000 6,000 g | Cemeteries, 600 - - 6,000 - - 3,000 3,000 TAX

- g i Other Real Estate, .... - 300 - 160 7,000 6,000 % Water Works, .;... - - - - - Sewerage, ------

- - - - Fire Apparatus, ..... 22,000 18,000 1,200.

Trust Funds, ------1,000

- - - - k Other Assets 2,200 22,227 3,100 2,500

Total Assets $15,500 $lB,OOO $6,600 $261,227 $4,690 $4,000 $231,000 $50,200

______'School-houses, ..... $12,363 $5,000

Public Library, ------

- - - Other Public Buildings, ... $1,200 3,000

- - - g Public Grounds and Park, ...- -

------COMMISSIONER’S P Cemeteries, $2OO

------3 { Other Real Estate, ....-

« Waterworks, ------

- - - - Sewerage, - _ - _

Fire Apparatus, ...... - - - _ _

- - - _ _ _ - REPORT. Trust Funds, 1,000 .Other Debts, - $17,657 - $116,550 $11,535 9,924 $132,000 5,498

Total Indebtedness, . . . $12,363 $17,657 $1,200 $10,124 $132,000 $14,498 $116,550 $11,535 [Jan Assets and Liabilities of Municipalities—Continued. 1.876.] NAMES OF TOWNS, Colrain. Concord. Conway. Cummlngton. Dalton. Dana. Danvers.* Dartmouth.

f School-houses - 120.000 |6,000 - $10,400 $2,500 $34,750 $32,000 - Public Library, - - - - 1,000

- - - Other Public Buildings, .... 15,000 5,000 1,250 13,600

------Public Grounds and Park, ... 550

- - - g Cemeteries, 5,000 - 900 300 g Other Real Estate - 6,000 - 2,250 3,000

“ - I Water Works - 60,000 - -

~ ------Sewerage, ......

_ _ - _ 13,300 Fire Apparatus, ..... 2,000 800

I ~ - - _ ~ Trust Funds, - 10,400 - '

- - - Other Assets, - - - 400 9,200

- Total Assets - $107,400 $6,800 $17,850 $6,400 $64,950 $41,200 HOUSE—

- - - - - $30,100 No. f School-houses, ..... $B,OOO $lOO - - ~ I Public Library, - -

- - Other Public Buildings, ... 5,000 - - - 1 - - 100. g I Public Grounds and Park, ... - - - - g | Cemeteries,...... - -

~ - - $3,600 S 7 Other Real Estate, ....

- - S Water Works, ..... 45,000

~ - - - - S Sewerage, ......

- - - - - Fire Apparatus, ..... ~ - _ _ - - Trust Funds, - 10,400

- - $20,000 - $5,000 - 19,331 3,100 k Other Debts,

Total Indebtedness, . . . $20,000 $68,400 $5,000 - $lOO $22,831 $30,500 $33,200

No account of liabilities shown. 101 Assets and Liabilities of Municipalities Continued. 102 NAMES OF TOWNS, Dedham. Deerfield. Dennis. Dighton. Douglas.* Dover. Dracut. Dudley.

'School-houses, $60,000 $ll,OOO $24,000 |5,000 $3,500 $5,200 - $ll,OOO Public Library, ------

Other Public Buildings, . . . 59,500 1,500 2,500 2,700 -

------Public Grounds and Park, ... 300 ® Cemeteries, - 2,000 - 200 1,600 400 - 300 TAX

- - - g

- - - - | Sewerage, - - I Fire Apparatus, 20,500 ______Trust Funds, 300 ______

1 - Assets, - 1,500 1,200 - - 2,000 - Total Assets, $140,300 $17,870 $27,000 $9,700 $5,000 $5,900 $ll,OOO $14,000

- - - - - f School-houses, ..... $2,000 $2,000 $lO,OOO I Public Library, - - - - -

- - - - - 1 Other Public Buildings, ... 1,000

------g I Public Grounds and Park, ...- h | Cemeteries, ------300 COMMISSIONER’S 13 { Other Real Estate, ....-

- - - - 3 Water Works, - - - -

------3 Sewerage, ...... Fire Apparatus, ------

- - - - Trust Funds, ...... - - - REPORT. Other Debts $13,000 $32,250 - 2,000 - $2,950 8,000 17,700

- Total Indebtedness, . . . $13,000 $32,250 $5,000 - $2,950 $lO,OOO $28,000

* No liabilities returned.. [Jan. Assets and Liabilities of Municipalities —Continued. yAMES Ol" To\v NS, Dunstable. Duxbury. Bridgewater. Eastham. Easthampton. Easton. 1876.] Edgartown. Egremont.*

Sehool-hcmscs, $2,000 $lO,OOO $16,200 $4,600 $25,000 $48,500 $6,600 $6OO Public Library, -

Other Public - ... Buildings, 3,600 2,500 1,500 65,000 - 2000

- - ... - _ . Public Grounds and Park, 500 _ “

_ - _ _ Cemeteries, 10,000 - - 600

- g Other Real Estate, .... 600 3,000 - 500 7 280 500

- - _ _ •3) I Water Works, 5,000 _ - _ _ _ j Sewerage, ...... _ _ _ _

- - I Fire Apparatus, 100 650 1,500 - 3,000 - - _ _ _ I Trust Funds, 1 000 _ I Other Assets, - 75,000 6,968 9,300 6,000 875 is’ooo Total Assets, $2,000 $89,300 $29,318 $15,300 $113,500 $56,655 $28,100~ $1,200 HOUSE— f School-houses, - $2,000 ------No.

- - - - - | Public Library, _ _ _

- - - ... - - . I Other Public Buildings, $30,000 - - - - _ _ g I Public Grounds and Park, _ _ 100.

- - - h 1 Cemeteries, - 8,500 _ _ _ - S<{ Other Real Estate, .... - _ - _ _ _ ®

- - - _ - Water Works, _ _ _

- - - _ _ _ _ _ 1-1 Sewerage,

- - - _ _ _ Fire Apparatus, _

- - _ Trust Funds, _ _ _ _ _ Other Debts, $2,800 78,525 $5,493 $lO,OOO 6,000 - $116,256

Total Indebtedness, , . . $2,800 $80,525 $5,493 $lO,OOO $44,500 - $116,256

* No liabilities returned. 103 Assets and Liabilities of Municipalities —Continued. 104 NAMES OF TOWNS, Enfield. Erving. Essex. Everett. Fairhaven. Fall River. Falmouth. Fitchburg.

f School-houses, $2,761 $4,400 $13,800 $32,100 $9,700 $578,618 $15,000 $196,800

- - - - - Public Library, 10,000 - 7,250

Other Public Buildings, ... - 13,800 3,000 - 1,600 731,393 8,000 45,000

- - - Public Grounds and Park, . . . 500 125,000

- - - Cemeteries, 1,000 3,000 91,172 - - TAX « Other Real Estate - - 8,000 8,600 6,500 197,764 75 25,000 2 Water Works, - - - 90,000 - 828,190 - 318,000

- - - - Sewerage, ...... - 106,719 Fire Apparatus, - 1,200 1,000 2,100 5,000 107,469 - 44,583

------Trust Funds, ...... Other Assets, - 1,516 - 33,128 1,863 222,323 19,600. 93,586 Total Assets $4,261 $20,916 $28,800 $165,928 $24,563 $2,998,648 $37,675 $725,219

' School-houses, - $3,700 - - - - . - - Public Library, - - -

- ______Other Public Buildings, ... 15,399

------_ j§ Public Grounds and Park, ...-

- - - - _ - _ Cemeteries, .....- COMMISSIONER’S h

------S Other Real Estate, ....- _

- - - 3 Water Works, $90,000 - $950,357 - $309,761

- - - - _ _ _ _ 9 Sewerage, ......

Fire Apparatus, - 1,857 ______

Trust Funds, ______REPORT. i. Other Debts, $25,622 6,127 $60,000 69,900 $55,800 1,618,800 $24,000 388,266

Total . Indebtedness, . . $25,622 $26,083 $60,000 $159,900 $56,800 $2,569,157 $24,000 $698,027 [Jan Assets and Liabilities of Municipalities - Continued. 1876.] NAMES OF TOWNS, Florida. Foxborough. Framingham. Franklin. Freetown. Gardner. Gay Head.* Georgetown.

- f School-houses, - $20,000 $20,000 115,000 $7,000 $lO,OOO $lO,OOO - - - Public Library - 6,000 4,000 - 20,000

- - - i- 18,000 16,800 1 Other Public Buildings, ... 16,500 18,000 5,500 - - Public Grounds and Park, ... 5,000 1,500 2,500 - 5,000 E Cemeteries, ..... 1,000 4,600 2,000

- - - 8,070 g I Other Real Estate, .... 6,000 7,000 2,800 3,800 •

” - - - Water Works - 1,000 - - -

~ - _ - - “ - Sewerage, ...... 2,500 4,000 8,700 - 7,000 Fire Apparatus, ..... 6,000

_ _ Trust Eunds, ..... 21,325

- - Other Assets, - 1,500 1,700 4,000 31,500 5,200

- Total Assets, - $62,000 $80,625 $29,800 $16,800 $106,270 $59,000 HOUSE—No. School-houses, - $25,000 $13,100 $9,990 $5,000 $20,000

~ ~ ~ Public Library, - - _

- - - - 18,000 18,000 Other Public Buildings, ...

- - - - - 100. S Public Grounds and Park, ...

~ “ - £ Cemeteries, - 1,023

- ~ - - 1,762 < 3 Other Real Estate, ....

- ~ - - S Water Works, ..... ~ " _ ~ ~ - 2 Sewerage, , nn ~ ® - - - 1-1 Fire Apparatus, - 5,000 ~ - - ~ I - ~ 21,325 Trust Funds, ,

- {.Other Debts, $7,356 10,101 - - - 71,296 23,800

Total Indebtedness, . . $7,356 $40,101 , $52,425 $9,990 $8,085 $109,296 - $27,800 I

* No assets or liabilities returned. 105 Assets and Liabilities of Municipalities Continued. 106 NAMES OF TOWNS, Gill. Gloucester. Goshen. Gosnold. Grafton. Granby. Granville. Barrington.

'School-houses, $3,000 $112,000 $1,400 $l,OOO $34,000 $1,260 $2,600 $16,000

- Public Library, 400 4,000 _

- Other Public Buildings, . . . 8,000 126,000 1,000 1,400

- - . - - _ Public Grounds and Park, . . 500 _ 10 000 " Cemeteries, 300 5,500 300 - - 300 200 8000 TAX

---- - g■{ Other Real Estate, .... 1,000 8,000 _

- Water Works, .... 15,000

- - - - Sewerage, - _

- - Fire Apparatus, 55,000 - 6,400 -

- Trust Funds, ..... 12,880 3,457 - 5,000

- - - - _ Other Assets, 500 _

Total Assets, $8,200 $825,380 $6,157 $l,OOO $51,900 $1,550 $4,100 $34,000

- - 'School-houses, - - _ _

...... - - - Public Library, _ _ _ _

- - - - Other Public Buildings, . . _ _ _ |25 000

- - £ ... - - _ _ Public Grounds and Park, _ 3 000

...... - - _ Cemeteries, _ _ _ COMMISSIONER’S P

. ... - - - H

- - - ...... - _ _ j Sewerage, _ _

I Fire Apparatus, - - _ _

- - Trust Funds, $12,880 $3,467 - - _ REPORT. 1 5 000 I Other Debts, $2,050 202,000 4,838 - $45,504 $4,600 $3,400

Total Indebtedness, . . . $2,060 $214,880 $8,295 - $45,504 $3,400 — IRSOO $03,000 [Jan Assets and Liabilities of Municipalities Continued.

]!876. NAMES OF TOWNS, Greenfield. Greenwich. Groton. Groveland. Hadley. Halifax.* Hamilton. Hancock.

( School-houses $48,600 - $23,000 $14,000 $lB,OOO - $4,000 $l,OOO

- - - I Public Library, ..... - - 1,000 - 300

- - - Other Public Buildings, . . 27,000 - 16,000 3,000 600

------I Public Grounds and Park, ... $2OO 1,000 g Cemeteries,.... . - - 1,000 1,000 400 - 1,000 1,000 '

1 I I - - H Other Real Estate, .... 8,860 12,000 4,000

- - ~ g Water Works, - - - - -

- <5 ------Sewerage, _

------Fire Apparatus, ..... 1,000

------Trust Funds, - oftO

- - - - Other Assets, . 22,600 1,000 3,050 760 ,

Total Assets, $100,860 $7OO $65,000 $22,060 $21,700 - $6,750 $2,500 HOUSE—

- - School-houses, - - $16,000 $14,279 - No.

~ ~ f ------Public Library,

~ ------Other Public Buildings, ...-

- - - - 1,000 100. g Public Grounds and Park, ... g Cemeteries, ■

3•{ Other Real Estate, .

------S Water Works, -

- - ~ - iS Sewerage, - - -

- - ~ 4-1 - - - Fire Apparatus, - Trust Funds, - - -

- ; Other Debts, $121,500 $9,000 2,500 18,999 $87,366 $13,400

- Total Indebtedness, . . . $121,600 $9,000 $17,500 $34,278 $87,366 $13,400

» No assets returned. 107 Assets and Liabilities of Municipalities Continued. 108 NAMES OF TOWNS, Hanover. | Hanson. Hardwick. Harvard. Harwich. Hatfield. Haverhill. Hawley.*

f School-houses, $B,OOO $4,200 $7,500 $6,000 $22,000 $17,200 $239,400 Public Library, - - - 1,000 - - 45,000

Other Public Buildings, . . . 5,000 8,000 4,000 8,000 1,000 3,000 123,000

- - - - Public Grounds and Park, ... 1,000 1,000 8,000 ®

- - - - - Cemeteries, - 800 600 TAX

- g { Other Real Estate, .... 1,500 2,200 2,000 6,000 3 Waterworks,

------Sewerage, ...... 50,000

- - Fire Apparatus, - - - - 1,200 38,625

- - - - - Trust Funds, - - 6,020

------...... 7,500 v Other Assets, Total Assets, $14,500 $14,400 $15,300 $22,600 $23,000 $21,400 $512,545

-* - - - - •- - 'School-houses, ..... $17,000 Public Library, - - - - -

Other Public Buildings, ...- ” ------Public Grounds and Park, ...-

------COMMISSIONER’S 5 Cemeteries,......

------U

- 5 I Water Works, ------*2 I Sewerage, ......

------Fire Apparatus, .....j $4,700

------REPORT. 1 Trust Funds, $6,020 Other Debts, j $6,075 $4,342 $41,331 $lB,OOO 14,000 - 489,097 $4,320

Total Indebtedness, . . . $6,075 $4,342 $41,331 $lB,OOO $31,000 $4,700 $495,117 $4,320 1 l [Jan. No assets returned. Assets and Liabilities of Municipalities Continued. 1876 NAMES OF TOWNS Heath. Hlngham. j Hinsdale. Holbrook. Holden. Holland. Holllston. Holyoke. i

f School-houses, - *41,500 $8,500 $14,500 $lO,OOO $BOO $25,000 $140,000

_ _ _ - Public Library, ..... 15,000 7,000 | 5,000

- Other Public Buildings, ... 3,000 3,000 | 30,000 5,000 1,000 18,000 220,000

- - - - - Public Grounds and Park, ... ! 1,500 200 57,000 - - 2,000 ; 260 1,500 A Cemeteries, ..... - - 4,000 6,600 28,400 [S Other Real Estate, .... 1,600 4,000

“ - - - - - 5 Water Works, - 252,610

- - - ~ - - - 62,615 Sewerage, ......

- - - - 1,200 11,000 25,800 Fire Apparatus, ..... 2,500 3,666 Trust Funds, ..... 9,738 722

- - - - 4,285 243,350 Other Assets, ..... i

Total Assets, - $73,238 $20,500 $54,700 $24,166 $2,972 $64,786 $1,026,275 HOUSE—

' No. - - - - - $9,000 School-houses, ..... $2,148

1 ~ - - ~ Public Library, - - - ~aa _ - _ - - 16,000 $220,000 Other Public Buildings, ... 1,286

- - - - 100. - - 1,000 U Public Grounds and Park, ... _ - S Cemeteries, - - -

~ ~ - ~ - - - S { Other Real Estate, ....

~ - - ~ 3 Water Works - - - 250,000

_ - - - >S Sewerage, ......

1-1 - - - - - Fire Apparatus, ..... $3,666 $722 10,000 Trust Funds, ..... $9,738

- Other Debts, - 38,225 $lO,OOO 60,000 800 18,775 366,500

- $836,500 Total Indebtedness, ... ' $47,963 $3,434 $lO,OOO $53,666 $1,522 $53,775 * | I 109 .rlsseto and Liabilities of Municipalities —Continued. 110 NAMES OF TOWNS, Ilopkinton. Hubbardston. Hudson. Hull. Huntington. Hyde Park. Ipswich. Kingston.*

School-houses, - - $15,500 $2,000 $3,650 $114,260 $12,600 $12,000

- - - - Public Library, 2,500 5,000 - -

- - - Other Public Buildings, ... 48,000 500 22,500 2,350 1,200

------Public Grounds and Park, ... 15,800 500 g Cemeteries, - - 1,000 _____ TAX

_____ g■{ Other Real Estate, .... $6,500 17,270 1,200 j Water Works ------

------| Sewerage, ...... I Fire Apparatus, 5,000 - 8,800 - 600 20,000 6,000 | Trust Funds, ( Other Assets, 113,000 $37,600 55,000 - - 98,886 6,590

Total Assets, . ’. . $124,500 $37,600 ! $141,600 | $2,000 $4,650 $290,636 $43,710 $14,900

( School-houses, $20,000 - $145,000

- - I Public Library, - - - - - Other Public Buildings, . . . 10,000 - $48,000 - _ 32,000

1 - - _____ j§ I Public Grounds and Park, ... 7,000 |h Cemeteries, 3,000 ______COMMISSIONER’S 1

______3■{ Other Real Estate, .... 6,500

“■> ------| Water Works,

- - - - 1 Sewerage, ...... _ _ _ _

- I Fire Apparatus, ..... 5,000 - - - 10,000 -

- j Trust Funds, ..... _ REPORT. i.Other Debts, 118,000 $47,400 75,000 $20,093 - 92,850 $20,152

. Total Indebtedness, . . $162,600 $47,400 $130,000 $20,093 _ $279,850 $20,152

* No liabilities returned. [Jan. Assets and Liabilities of Municipalities Continued.

KAMES OF TOWNS Lakeville. Lancaster. Lanesborough. Lawrence. Lee. Leicester. Lenox. Leominster. 1876.1 'Schooi-houßes, $3,300 $6,500 $9,000 $241,932 $15,550 $26,000 $B,OOO $40,000

..... - _ Pubhe Library, - . 600 400 2,000 6.000

Other Public . Buddings, . . 3,000 26,000 1,200 81,185 26,500 10,000 4,000 97 000

- - ... - _ Public Grounds and Park, - . 3,000 - d’oOO

- Cemeteries 1,000 4,000 5,247 - 1,500 3^ooo 1 - - £ Other Real .... Estate, 10,000 12,412 2,500 6,000 - 21 000

- - Water - - < Works, 773.250 160/100

- _ _ Sewerage, 150,512 - 3,000

lire Apparatus, - - - 128,092 2,500 5,000 - 8,000

- - Trust Funds, 3,000 2,100 - 3,000

- - Other Assets, 2,268 210,544 2,450 - Total Assets $6,300 $16,500 $17,058 $1,603,174 $65,900 $50,100 $19,500 $270,000 HOUSE—

- ( School-houses, - $6,000 - - $3,000 No.

- - Public Library _ _ _

- - . - - ... I Other Public Buildings, 800 1000 -

£ Public and - | Grounds Park, ...- 100.

- - _ _ _ P I Cemeteries, 2,000 _

- ....- _ 2<{ Other Real Estate, _ _ _ E - - _ Waterworks $901,000 - $160,000

- - _ _ _ 2 Sewerage, _

- _ - _ Fire Apparatus, _ _ _

- - Trust Funds, $3,000 2,100 - 3,000

- - I Other Debts, 5,185 693,346* $126,123 2,000 - 172,000

- ... Total Indebtedness, $B,OOO $13,985 $1,594,846 $126,123 $B,lOO - $835,000

* General municipal debt. 11l Assets and Liabilities of Municipalities Continued. 112 NAMES OF TOWNS, Leverett. Lexington. Leyden. Lincoln. Littleton. Longmeadow. Lowell. Ludlow.*

f School-houses, - $21,900 $2,000 $12,500 $16,707 $10,250 $382,100

- I Public Library, 3,500 - 1,500 - - -

- - - - - | Other Public Buildings, ... 60,000 2,500 196,600

------I Public Grounds and Park, ... 6,000 55,000 g I Cemeteries, - 2,500 - 200 - - - - TAX

- - g•{ Other Real Estate, .... 7,300 500 6,000 - 39,187

- % Water Works, - - 30,000 - - 1,695,375 Sewerage, - - - - -

- Fire Apparatus, - 8,000 - - - 57,000

Trust Funds, - 6,500 - 1,800 2,000 - 26,000 Other Assets, - - - - - 731 164,219

Total Assets, - $105,700 $2,500 $48,500 $24,707 $10,981 $2,615,481

- - - - f School-houses, ..... $7,400 $4,000 'j

- - - Public Library, - - -

- - - - | Other Public Buildings, ... 82,000

- - - - - £ j Public Grounds and Park, ... f

- - | - - - - - Cemeteries, ..... COMMISSIONER’S h

- - - - - 3 Other Real Estate, ....- « J Water Works, - - - 30,000 - - 1,750,000

------Sewerage, - -

- Fire Apparatus, ...... ------

- - Trust Funds - REPORT. 6,500 1,800 $2,000 26,000 (.Other Debts, $3,617 23,000 - 7,000 6,519 -

. - Total Indebtedness, . . $3,617 $68,900 $42,800 $7,519 - $2,289,000 [J

* No aßsets or liabilities returned. an. Assets and Liabilities of Municipalities Continued.

NAMES OF TOWNS, Lunenburg. Lynn. Lynnfleld. j1876. Malden. Manchester. Mansfield. Marblehead. Marlon.

' School-houses, $5,600 $515,325 $7,000 $105,200 $19,500 - $25,000 $5,000

- - - Public Library, - 2,100 _ _ _

Other Public Buildings, .. . . 6,400 339,000 T,500 82,175 13,000 - 16,000

- Public Grounds and Park, ... - 500 - 14,500 $6,000 5,000 S t Cemeteries, 1,000 80,000 1,000 1,000 500 - 5,000

- g■{ Other Real Estate, .... 12,000 100 3,358 10,900 4,100 10,000

“ - - Water Works, 924,126 294,592 -

Sewerage, ------

Fire Apparatus, - 81,930 - 10,800 3,150 - 10,000

Trust Funds, ------109,500

Other Assets, - 111,509 - 62,448 2,500 - 3,000 1,000 „ Total Assets, $25,000 $2,001,890 $lO,lOO $559,673 $66,150 $lO,lOO $182,500 $6,000 HOUSE—

- - { School-houses $4,500 $150,000 - $7,000 $35,000 No.

- - Public Library, - - - -

Other Public Buildings, . . 10,000 802,000 - - 4,000 - 20,000 -

g Public Grounds and Park, ...- - - - - 100.

£ Cemeteries, ------3,000

- - 13 Other Real Estate, .... 3,000 1,000

- - S Water Works, 921,500 $260,000 -

m Sewerage, ------1 * Fire Apparatus, - - - - 1,600 - 10,000

- Trust Funds, - - - - - 109,500 -

Other Debts, 18,162 667,000 - $4,288 „ 238,000 21,200 $22,189 65,700

Total Indebtedness, . . . $35,662 $2,030,500 - $488,000 $34,800 $22,189 $243,200 $4,238 113 and Liabilities of Municipalities Continued. 114

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

School-houses, $40,000 $7,000 $BOO $7,100 - $B,OOO $lBO,OOO $30,000 Public Library, 6,000 1,000 6,000 12,000

Other Public Buildings, . , . 50,000 1,500 - 800 - 25,000 60,000 2,000

- - Public Grounds and Park, . , . 5,000 200 12,000

' . . - - S Cemeteries, . . 5,000 100 40,000 800 TAX « - - Other Real Estate, .... 6,000 1,600 3,000 4,000 18,000 % Water Works, 5,000 300,000

------Sewerage, ...... 500 Fire Apparatus, 5,000 - - 1,500 - 1,400 12,000 7,500 Trust Funds, 10,000 - - 9,402 - 3,750

- I. Other Assets, - 1,800 - 2,370 $6,000 7,802 1,500 Total Assets, $132,000 $12,100 $BOO $24,672 $6,000 $43,250 $585,802 $53,800

'School-houses, $30,000 ------

------Public Library, ..... -

------Other Public Buildings, . . . 70,000

------g Public Grounds and Park, . . Cemeteries, ------COMMISSIONER’S h

------B Other Real Estate, ....-

« - - - - Water Works, - - $290,000

- - - S 1 Sewerage - - - -

- - - - - _ _ _ I Fire Apparatus, .....

- Trust Funds, 10,000 - $9,402 - $3,750 REPORT. t Other Debts, 40,000 $75,000 - - $21,500 12,000 229,500 $21,500

Total Indebtedness, . . . '5150,000 $75,000 - $9,402 $21,500 $15,750 $.319,500 $21,600 [Jan Assets and Liabilities of Municipalities Continued. 1.876.] NAMES OF TOWNS, Melrose. Mention. Methuen. Mlddleboro’. Middlefleld. Middleton. Milford. Mlllbury.*

f School-houses, 154,000 |4,500 |28,650 $21,600 $4,000 $B,BOO $BB,OOO $35,000 - - - I Public Library, ..... 1,600 1,000 1,500 200 3,600 | Other Public Buildings, . . . 78,750 1,100 16,450 50,000 3,600 7,000 35,000 7,100

- - - - - I Public Grounds and Park, . . . 2,000 6,000 16,000 g 1 Cemeteries, 15,000 500 500 5,000 1,100

- - g<( Other Real Estate, .... 4,600 3,700 600 50 6,000 6,000

- 2 Water Works, 160,000 - - - 1,500

------Sewerage, ...... 8,500 Fire Apparatus, 6,000 1,300 6,828 - - 175 16,900 1,500

------Trust Funds, ......

- Other Assets, - - - - - 98,919 9,755 Total Assets, $307,250 $6,900 $56,628 $81,700 $8,700 $16,525 $253,819 $59,455 HOUSE—

- - - - $14,000 $4,000 $50,000 f School-houses, ...... No. - - - - - 1 Public Library, - 2,500

- 1 Other Public Buildings, . . . $65,000 - 18,200 $43,133 7,000 45,000 ------i ] Public Grounds and Park, ... 12,000 100. - - - - - 3,000 h 1 Cemeteries, ------S { Other Real Estate, ....- 3 Water Works, 160,000 ------

------« Sewerage, - 5,000

- - - Fire Apparatus, - - - -

------Trust Funds, ...... $19,455 - $6,000 - 109,750 . Other Debts, 88,214 40,197

Total Indebtedness, . . . $303,214 $19,455 $67,397 $43,133 $5,000 $ll,OOO $227,250 $20,000

* No account of liabilities shown. 115 Assets and Liabilities of Municipalities Continued. 116 Mount NAMES OF TOWNS, Milton. Monroe. Monson. Montague. Monterey. Montgomery. Washington. Nahant.

—— , | School-houses, $25,000 $7OO $10,700 $39,000 - $2,000 - $l,OOO Public Library, 10,000 - - 1,700 - 4,000

- - Other Public Buildings, . . . 6,000 200 10,000 16,000

------Public Grounds and Park, ... 600 4,000

- - - g Cemeteries, 12,000 2,000 1,000 . 2,500 TAX

- - - - g•{ Other Real Estate, .... 20,000 6,500 4,000 700

- - - - Water Works, - - - 900 ,

------Sewerage, ...... Fire Apparatus, 3,000 ______3,000

- - - - Trust Funds, - - - - Other Assets, 2,000 - 700 5,000 - 2,584 _

- - Total Assets $78,000 $9OO $18,900 $60,700 - $2,600 $36,634

- - - - - School-houses, ..... $26,000 $7,200

f - - ~ - - - - Public Library, ......

- - - - 1 Other Public Buildings, ... 1,000 ------S Public Grounds and Park, ...-

------COMMISSIONER’S h 1 Cemeteries,......

------3

------e- | Sewerage, - 1-1 - - - - | Fire Apparatus, - - - -

------REPORT. 1 Trust Funds, ...... i. Other Debts, $1,639 $4,000 $16,637 15,000 $2,800 -

Total Indebtedness, . . . $1,639 $4,000 $16,637 $41,000 $2,800 - - $7,200 [Jan Assets and Liabilities of Municipalities Continued. 187 6.] NAMES OF TOWNS, Nantucket. Natick. Needham. New Ashford. New Bedford.* Braintree* Marlborough. New Salem.

f School-houses, $20,000 $50,000 $87,000 $4OO $190,700 $5,000 - Public Library, - 40,000 - - 44,000 - - ■ - - - Other Public Buildings, . . . 11,000 - 161,725 1,000 $4,000

- - - - - 40,000 Public Grounds and Park, ... 10,000 . S Cemeteries 6,000 10,000 - 300 60,800 500 1,000 $l,OOO

- - - - | 4 Other Real Estate, .... 27,400 17,500 4,000 1,000

- - - | Waterworks, - 120,000 1,000,000

~ _ ~ “ Sewerage, ■ - - 101,700 | Fire Apparatus, ..... 8,000 15,000

- Trust Funds, - 500 5,458

- ~ - (_ Other Assets, - 1,100 5,200 81,715 2,000 Total Assets $45,000 $274,000 $109,700 $7OO $1,680,640 $12,500 $10,458 $2,000 HOUSE—

- - - No. - School-houses, ..... $51,725

~ ~ f - ~ ~ Public Library, - -

- - ~ - - - $4,000 Other Public Buildings, ...

- - - 100. § Public Grounds and Park, ...

- - £ Cemeteries, 1 - - • -

- - - - 13 .i Other Real Estate, .... S Water Works, - $llO,OOO

- _ - - - « Sewerage,

~ " - - “ Fire - - Apparatus, ,

“ ~ ~ | Trust Funds, - - - [Other Debts 133,589 102,000 26,200 - 12,748 $14,500 $22,206 $14,500 . • $77,925 $1,195,000 $5,296 Total Indebtedness, . $33,589 $212,000

* No account of liabilities shown. 117 Assets and Liabilities of Municipalities Continued. 118 [ North NAMES OF TOWNS, I Newbury. Newburyport. Newton. Norfolk.* No. Andover. Brookfield. North Reading. Northampton.

f School-houses, { - $102,100 $420,500 $4,460 $53,000 $23,000 $B,OOO $85,000 •- Public Library, ( - - - 2,000 - 1,000 60,000

- Other Public Buildings, . . . $l,OOO 66,600 113,500 19,600 20,000 4,000 25,000

- - Public Grounds and Park, ... I 7,050 15,000 600 2,000 1,000 - g Cemeteries, I - 8,000 11,800 - - 1,400 1,000 20,000 TAX - - - w i Other Real Estate, .... 84,000 7,000 3,600 7,150 11,000 3 Water Works, - - 18,400 - 200,000 Sewerage, ------

- - - Fire Apparatus, .... 84,100 54,900 4,500 3,300 4,000 Trust Funds, - 32,600 4,000 - 2,300 45,906

Other Assets, - 141,012 38,050 - 506 2,000 2,000 300,000 >

Total Assets, $l,OOO $385,362 $705,150 $4,450 $87,106 $55,300 $26,450 $750,906

fSchool-houses - $102,000 $269,600 - $12,000 - - - - - I Public Library, - - $30,000

- - - - j Other Public Buildings, ... 70,000 61,000 $3,000

------g Public Grounds and Park, ...-

------COMMISSIONERS h j Cemeteries,......

- - - - - 3 { Other Real Estate, .... 16,500 2,000 » Water Works, ------200,000 >3 Sewerage, ------

- - - Fire Apparatus, ..... 25,000 2,000 - -

Trust Funds, - 32,500 4,000 - REPORT. 2,300 45,906 Other Debts, $21,055 327,113 25,900 - - $11,898 15,700 387,873

- Total Indebtedness, . . . $21,056 $531,613 $391,000 $14,000 $11,898 $23,000 $663,779

* [Jan. No liabilities returned. Ossete a?id Liabilities of Municipalities Continued. 1876.] NAMES OF TOWNS, Northborough Northbrldge. Northflcld. Norton. Norwood. Oakham. Orange. Orleans.

- - School-houses, ...... $6,000 $30,000 $16,000 $5,635 $16,600 $B,OOO Public Library, 1,000 - - - 1,260 - 1,600 Other Public Buildings, . . . 26,000 - $4,500 - - 8,000 27,700 8,000

------Public Grounds and Park, ... 100 200 g Cemeteries, 1,000 1,000 - - - 250 4,000

- - - g Other Real Estate, .... 2,500 3,600 100 4,000

- “i Water Works, - - -

- - - j Sewerage, - - - - - I Fire Apparatus, 1,000 - - - 4,000 - 9,600 ' -

------1 Trust Funds, .. ... Other Assets, - - - $849 6,000 - 2,000 Total Assets, $36,600 $34,500 $4,600 $849 $26,350 $13,985 $64,300 $16,200 HOUSE—

------No. ’ School-houses, ...... -

- Public Library, - - - - - $5OO

. . _____ 21,000 $lO,OOO Other Public Buildings, . $23,271

------100. g Public Grounds and Park, ...-

------p Cemeteries, ...... 1,000

------H Other Real Estate, .... 1,500 e Water Works, e; Sewerage, ------1-1 - - - - Fire Apparatus, - - - 5,000

- Trust Funds, ------

- - - Other Debts, - $23,500 9,490 3,000 ,

Total Indebtedness, . . . $23,271 - $23,500 $38,490 $13,000 119 Assets and Liabilities of Municipalities Continued. 120

NAMES OF TOWNS, Otis.* Oxford.f Palmer. Paxton. Peabody. Pelham. Pembroke. Pepperell.

- f School-houses - $lO,OOO $20,600 $2,000 $146,500 $1,200 $B,OOO - Public Library, - 1,600 - - 100,000 -

- - - - - 80,000 Other Public Buildings, ... 3,000 67,600

- - - - Public Grounds and Park, ... 25,000 200

• £ - - 100 11,000 - - 800 Cemeteries, ..... 1,500 TAX

- - g Other Real Estate - - 2,500 2,500 12,600 6,000 “ Water Works, - - - - 168,000 -

- ~ ~ - - - - - Sewerage, ......

- - - Fire Apparatus, - 6,000 16,600 - 1,000 Trust Funds, - - - ~ 155,000 -

- - ~ - _ - Other Assets, - _

- Total Assets, - $43,000 $26,100 $4,800 $667,200 $1,200 $46,800

~ - 'School-houses, - - - $115,000 Public Library, ------37,000 - - $30,000 Other Public Buildings, ...

- - - - g Public Grounds and Park, ...-

------...... COMMISSIONER’S H Cemeteries,

------3 Other Real Estate, ....-

- » Water Works, - - - 158,000 - Sewerage, - - -

- - Fire Apparatus, ------156,000 - REPORT. Trust Funds,

- - - . . . . Other Debts, . $16,000 $20,480 68,677 $8,730 30,000

Total Indebtedness, , . . $16,000 $34,000 $20,480 - $523,677 $8,730 - $60,000

* No “Bets returned. f No account of liaiblities shown. [Jan. Ossete and Liabilities of Municipalities Continued.

NAMES OF TOWNS, . | Peru. Petersham. Philllpston. Pittsfield. 1876.] Plainfield. Plymouth. Plympton. Prescott.

- 'School-houses, $12,000 - *67,400 *l,BOO *29,500 *4,100

- _ _ _ _ Public Library, _ _

... - - Other Public Buildings, 10,000 - 600 6,326 1,500 *3OO

- . Public Grounds and Park, ... 500 - 3,000 150 w ®

- S Cemeteries 1,000 - 14,000 - 4^ooo g { Other Real Estate, .... - 5,000 - 6,000 - 11,550 1.000 1,600 “

- - - Water Works - _ 108,000

- _ Sewerage, - _ _ 1,000 Fire Apparatus, - 1,000 - 11,000

- - Trust Funds, *5,000 - - 11,249

- - - - - Other Assets, . - , 6,250 400

Total Assets - *29,500 *5,000 *87,400 *2,400 *191,874 *6,750 *2,300 HOUSE—

- 'School-houses, *lOO *1,500 *150,000 - *2,500 No.

Public Library, - _ _

- - - Other - - _ _ Public Buildings, ...- ”

...- - - - - Public Grounds and Park, _ _ _ 100.

- - _ _ h Cemeteries, _ ] -

- - S { Other Real Estate, .... - - _ _ *3,133 « Water Works, - - - _ _ 102,000

- - - _ Sewerage, _ _ _ _ Fire Apparatus, - -

- - - Trust Funds, 5,000 - 11,249 I Other Debts, - *14,148 - 68’826 *950

Total Indebtedness, . , . *lOO *14,148 *6,500 *150,000 - *180,775 *950 *3,133 121 Assets and Liabilities of Municipalities Continued. 122 NAMES OF TOWNS, Princeton. Provincetown. Quincy. Randolph. Raynham.* Reading. Rehoboth. Revere.

f School-houses, $3,250 $lB,OOO $80,500 $31,950 $7,000 $34,000 $5,500 $18,500

- Public Library, - 3,400’ 3,000 40,000 2,800 700

- Other Public Buildings, . . . 2,000 11,500 80,000 , 82,700 800 5,500 6,000

- - - -

. . 1,000 Public'Grounds and Park, . 100 10,000 g Cemeteries 1,000 1,500 20,000 - 600 3,000 TAX

- - 4,000 400 §

Water Works, -

- - - - Sewerage, - - - - Eire Apparatus, - 24,600 16,500 2,126 - 8,500 - 500

- - Trust Funds, - - 80,000 23,500 100 Other Assets, 2,020 88,059 6,000 - - 17,486 2,800 2,100 , Total Assets, $12,370 $146,959 $246,000 $130,775 $8,300 $78,936 $13,000 $28,500

- - - 'School-houses, - - - $12,000 $4,000

------Public Library, .....

------... - . Other Public Buildings, $6OO

------g Public Grounds and Park, ...-

------COMMISSIONER’S h Cemeteries,...... 2,635

- - - 3 Other Real Estate, - - - - « ------Water Works, .....

a ------Sewerage, ......

------Fire Apparatus, -

- - - REPORT. Trust Funds $BO,OOO $29,300

,Other Debts, $5,974 127,430 92,220 - - 52,740 - 36,500

Total Indebtedness, . . . $5,974 $128,030 $172,220 $29,300 - $67,375 - $40,500

* No liabilities returned. [Jan. Assets and Liabilities of Municipalities Continued.

KAMES OF TOWNS Richmond. Rochester. Rockland. Rockport. Rom Rowley. 1876.] Royalston. Russell.

SehooWiou BoB _ , $1,500 $27,000 $20,000 $2,000 $5,400 $lO,OOO $3,200

..... - _ f Public Library, _ _ _ _ 300 _

Other - - | Public Buildings, ... 2,000 41,000 2,000 3,500 8,000 1 000

. rub he . - _ _ _ Grounds and Park, - I 1 000 -

- - - Cemeteries, - h 3,000 - w I 233 1 000 - Other Real - Estate, .... 800 2,000 2,000 425 Waterworks,

- - _ _ Sewerage, _ _

- - Fire Apparatus, 3;000 3,000 - 60

- - - Trust Funds, 3,050 200 - 6,500

- Other Assets, $1,710 j 500 1,080 - 550 - 1,618 Total Assets, $1,710 j $2,800 $34,000 $73,080 $5,100 $11,158 $24,500 $6,818 HOUSE—

- - - f School-houses, j $2,000 - $6,000 No. _ _ Public Library _ _ _ _ _

- - - ... - - Other Public Buildings, j _ g QOO -

_ - _ _ g Public Grounds and Park, _ _ _ 100.

_ _ _ _ _ h Cemeteries, _j_ _

- .... _ - - - 3 Other Real Estate, j - _ _

S - Water Works, _

_ _ _ Sewerage, _j_ _ _ _ 1-1

- _ _ Fire Apparatus, _ _ _ _

- - - Trust Funds, $3,050 - - 6,500 I Other Debts, $2,937 | $5,000 $5,700 50,000 4,400 $11,164 3,000 $9,188

Total Indebtedness, . . . $2,937 : $5,000 $5,700 $53,050 $6,400 $11,164 $21,500 $9,188 123 Assets and Liabilities of Municipalities — Continued. 124

NAMES OF TOWNS, Rutland. Salem. Salisbury. Sandisfleld. Sandwich. ; Saugus. Savoy. Scituate.

- f School-houses, $5,000 $320,000 - - $11,700 $lB,OOO $ll,OOO Public Library, 500 ------

- Other Public Buildings, ... 600 221,000 $1,500 $l,BOO 8,000 20,000 2,500

- - - - - . . Public Grounds and Park, . 400 61,100 1,000 t Cemeteries, 300 10,000 - 1,600 - 10,000 - 2,000 TAX

- - - g Other Real Estate, .... 4,600 8,200 2,000 20,000 1,000 3 Waterworks, - 1,352,406 ______

______Sewerage, - 100,000

_ _ - 4,000 - 400 _ Fire Apparatus, ..... 50,000 Trust Funds, - 18,425 - - - - - 75,000 Other Assets, ..... 80,000 5,000 18,243 $2,323

Total Assets, $11,300 $2,211,131 $10,500 $2,900 $35,343 $68,000 $2,323 $92,600

~ ' School-houses, - - - - - ~ -

- - - - - Public Library, - - Other Public Buildings, ...-

------g Public Grounds and Park, ...-

------COMMISSIONER’S p Cemeteries,......

------S Other Real Estate, ....-

_ _ _ - _ _ w Water Works, ..... $1,000,000 $5OO

~ Sewerage, ------M Fire Apparatus, - - 3,000 - - - - -

______- REPORT. Trust Funds, ...... 18,425 Other Debts, $29,020 465,300 26,400 $31,341 - $52,676 $3,501 $84,751 Total Indebtedness, . . . $29,020 $1,483,726 $28,900 $31,341 - $52,676 $3,501 $84,751 [Jan Assets and Liabilities of Municipalities Continued. !876.] NAMES OF TOWNS, Seekouk. Sharon. Sheffield. Shelburne. Sherborn. Shirley. Shrewsbury. Shutesbury.*

r School-houses $6,762 $10,540 $9,200 $9,500 $lB,OOO $7,500 $10,200

- ~ " - Public Library, - 800 800

_ - _ 26,400 2,000 20,900 Other Public Buildings, . . . 300

_ - - - ~ “ Public Grounds and Park, ...

- ~ ~ “ p Cemeteries, - 600

- - » - 8,200 5,050 Other Real Estate, .... 7,000 3,000 5 Water Works, -

" - - - ~ Sewerage, - - - - Fire Apparatus, - - - - 400 900

- - - Trust Funds - 5,360 1,800 8,900

- - 1,933 728 3,1-8 Other Assets, ..... 3,864 Total Assets $14,062 $22,764 $12,933 $9,500 $49,128 $14,400 $43,028 HOUSE—

'School-houses, $7OO _ _ _ No. Public Library, -

Other Public Buildings, ... ~ 100. g Public Grounds and Park, h Cemeteries, S■{ Other Real Estate, , - e Water Works,

~ ~ ~ S Sewerage, - ~ - ~ ~ - -

Fire Apparatus, „

" - - Trust Funds, - $5,360 $l,BOO

- ao onn Other Debts, - 10,935 3,733 $20,000 8,000 $3,441 $3,200

Total Indebtedness, . . . $7OO $16,295 $5,533 $20,000 - $7,400 $3,441 $3,200

* No assets returned. 125 Assets and Liabilities of Municipalities Continued. 126 NAMES OF TOWNS, Somerset.* Somerville. So. Abington.f So. Hadley. So. Scituate. Southampton. Southborough. Southbridge. . J

'School-houses, $9,600 $417,800 - $28,650 $7,000 - $lO,OOO $32,000

- - Public Library, ..... 6,000 2,000 13,700

- - Other Public Buildings, . . . 9,800 143,700 6,000 $2,000 26,000 13,000

- - Public Grounds and Park, ... 454,700 800 ft Cemeteries, - - - - - 800 200 2,000 TAX « - - - - Other Real Estate, .... 1,000 700 200 3,000 JS Water Works, - 816,000 ______Sewerage, - 350,000 - 2,300 _ Fire Apparatus, - 36,000 _____ 18,000

------Trust Funds, ......

- - Other Assets, 10,248 181,000 - 4,000 - 1,000

Total Assets, $29,648 $1,853,200 - $31,950 $16,700 $2,800 $39,200 $82,700

f School-houses, - $lBl,OOO - - _ $4,000 Public Library, ------1,500 -

- - - - Other Public ... 50,000 $4,452 26,000 . Buildings,

- ______g Public Grounds and Park, ... 248,600 h Cemeteries, - - - - - COMMISSIONER’S

- - - 3 Other Beal Estate, ....- - - - _ m Water Works, - 290,000 ______

9 Sewerage, - 165,000 ______

- ______Fire Apparatus, ..... 20,000

- - - - _ _ Trust Funds, _ _ REPORT.

_ - Other Debts, 518,354 $15,000 - $35,000 ,

Total Indebtedness, . . . $31,200 $1,472,864 - $15,000 $4,452 - $31,500 $36,000

* No account of liabilities shown. f Included[uded in AbiAbington. [Jan. Assets and Liabilities of Municipalities Continued. 1876.] NAMES OF TOWNS, Southwick. Spencer. Springfield.* Sterling. Stockbridge. Stoneham. j Stoughton. | Stow.

'School-houses, - $35,000 $532,885 $14,000 $20,000 $60,000 - $6,000 Public Library, - 1,200 - 1,500 - 3,000 -

- Other Public Buildings, . . . $l,OOO 50,000 266,485 6,000 2,500 10,000 2,000

- - - - Public Grounds and Park, . . . 100 2,400 2,800

- £ Cemeteries,...... 300 - - 1,000 - 18,000 1,000

- - g { Other Real Estate, .... 6,000 62,900 4,500 16,000

- 5 Waterworks, - - 1,024,60.4

- Sewerage, - - 241,950 - - -

- - Fire Apparatus, - 6,000 62,111 500 | 7,000

- - - - Trust Funds, ..... 16,000 3,600 2,250 11,000

- .Other Assets, - - 658,491 1,800 3,500 Total Assets $20,400 $97,200 $2,851,826 $31,900 $27,550 $114,000 - $23,500 HOUSE—

------f School-houses, ..... $7,500 $17,000 No. - - - _ - I Public Library, ------1 Other Public Buildings, ... $47,000. - - - H Public Grounds and Park, ...- 100.

- - - - h I Cemeteries, - - - ~ - - - - - ~ §-{ Other Real Estate, ....-

- - - - ® Water Works, - - -

_ ~ - - - - - « - Sewerage, ...... ' - l- - - - - Fire Apparatus, - - -

- - - - - 3,600 $2,250 $5,000 Trust Funds, ..... (. Other Debts $8,932 23,000 - | - 61,234 $117,000 33,700 3,790

. $ll,lOO $117,T00 $50,700 $8,790 Total Indebtedness, . . $8,982 $70,000 $1,562,806 $63,484 I

* No account of liabilitiesshown. 127 and Liabilities of Municipalities Continued. rI ■ 128 NAMES OF TOWNS, j Sturbridge. Sudbury.* Sunderland. Sutton. Swampscott. Swanzcy. Taunton. Templeton. j ——

- f School-houses, ! $19,000 $12,600 $12,000 $22,600 - $lBO,OOO $13,000

- I Public Library 1,200 8,000 $l,OOO 1,000 - 15,600 5,600 1 Other Public Buildings, . . . 6,600 4,000 - - 12,000 - 67,500 6,000 I Public Grounds and Park, . . . 1,000 ® I Cemeteries, 8,000 600 500 - 3,500 - 6,500 1,000 TAX g

- - - - - ■_ ...... Sewerage, _ _

- - - Eire Apparatus, 200 1,200 - 75,000 \ 4,000 Trust Funds, - 26,453 ------

- Other Assets, 10,000 4,500 - - . 2,243 56,510 1,000

Total Assets, $31,700 $67,153 $17,000 $7,093 $40,600 $2,500 $419,510 $37,500

- - - - 'School-houses, $50,770 - $116,662 |

- - - - - _ Public Library, _ _

- ... - - _ Other Public Buildings, $2,000 34,983 -

- - - - - jg Public Grounds and Park, ... _ _ _

- - - - - _ B Cemeteries, _ j _ COMMISSIONER’S

- - .... - - - 3 Other Real Estate, _ 11,818 1 » - - - - - Water Works, _

- - - - - Sewerage, ...... _ 8,086 |

- - - - _ Fire Apparatus, _l7 971 I _

- - - Trust Funds, ..... - - _ _i_ REPORT.

- Other Debts, $7,859 9,000 $8,500 - $2,800 86,680 $59,373

Total Indebtedness, . . . $7,859 $38,643 $ll,OOO $8,500 $50,770 $2,800 $275,600 $59,373

- - . -■ ■ - * No account of liabilities shown. [Jan Assets and Liabilities of Municipalities Continued.

. I I 1876.] NAMES OF TOWNS, Tewksbury. Tisbury. Tolland. Topsfleld. Townsend. Truro. Tyngsborough. Tyrlngham,*

('School-houses, $10,500 $2,500 - $4,200 $13,350 $3,900 $4,930 $1,200

- Public Library, - - - 500 350

- - - 17 Other Public Buildings, ... $2OO 14,000 1,500 2,000

- - - - Public Grounds and Park, ... 2,000

- - - (2 Cemeteries, - - 600 200 200

- - g Other Real Estate, .... 7,000 3,600 3,000 100 Water Works,

- Sewerage, - -

- Fire Apparatus, - - - - 300 Trust Funds, ------

- - - Other Assets, . . . . 1,000 1,100 3,921 65 Total Assets, $18,500 $2,500 $2OO $25,800 $21,121 $5,665 $6,930 $1,400 HOUSE—

------No. 'School-houses, ..... $21,861

- - - Public Library, - - -

------Other Public Buildings, ... $14,000

------g Public Grounds and Park, ...- 100.

- - ~ - £ Cemeteries, - . - - -

' ------g■{ Other Real Estate, .... 3,000 ~ - - - n Water Works, - - - -

- - ~ •S Sewerage, - - - - -

- - - - - Fire Apparatus, - - -

- - - Trust Funds, - - - -

- Other Debts - $40,000 $15,000 16,000 $7,318 $16,000

- Total Indebtedness, ... $40,000 $15,000 $33,000 $21,861 $7,318 $16,000

* No liabilities returned. 129 Assets and Liabilities of Municipalities Continued. 180 NAMES OF TOWNS, . j Upton, Uxbridge. Wakefield. Wales. Walpole. Waltham. Ware. Wareham.

f School-houses, $6,600 $36,000 $92,000 $2,400 $14,000 $150,000 $22,500 $4,600 - | Public Library, 800 1,000 5,000 - 6,000

- Other Public Buildings, . . . 2,000 119,000 1,000 3,500 7,000 1,000 4,100 Public Grounds and Park, . . . - 1,000 40,000 - - 150,000 1,000

- g Cemeteries, 1,200 1,000 1,500 - 15,000 5,000 1,000 TAX

« - - Other Real Estate, .... 4,600 3,000 10,500 66,700 4,000 200 Water Works, 600 - - 266,000 - -

- Sewerage, - - - - - 1,200

- Eire Apparatus, ...... 1,200 1,000 7,000 1,000 20,000 500

- - Trust Funds, - 1,100 3,003

- Other Assets - - 4,200 - 3,731 12,200 3.000

Total Assets, $16,000 $42,000 $280,300 $7,403 $21,231 $681,900 $36,200 $12,900

'School-houses, - $2,340 $59,000 - - -

- - - - Public Library, - - -

------Other Public Buildings, ...-

- - g I Public Grounds and Park, ... 20,000 ------COMMISSIONER’S £ 1 Cemeteries ------H<| Other Real Estate, ....- J 9 Water Works, - - - - - $266,000 - -

------2 Sewerage, ......

- - - - - Fire Apparatus, -

- - - - REPORT. Trust Funds, ..... 1,100 $3,003

Other Debts, $16,672 - - - . 27,754 170,350 $68,000 Total Indebtedness, . . . $16,672 $2,340 $107,854 $3,003 - $436,350 $68,000 [Jan. Assets and Liabilities of Municipalities Continued.

]1.876. NAMES OF TOWNS, Warren. Warwick.* Washington.f Watertown. Wayland. Webster. Wellfleet. Wendell.

I'School-houses, $31,000 - - $126,960 $24,000 $lO,OOO $lO,OOO $4OO

- Public Library, - - - 10,000 3,000

- - - Other Public Buildings, . . . 6,000 97,177 '2,500 8,800 500

------Public Grounds and Park, . . . 1,000 . [ 2 Cemeteries,...... 1,300 - 3,000 1,000 -

- - g Other Real Estate, .... 8,500 1,600 4,000 7,622 600 1,500 ” Water Works, 1,600 - 12,000 Sewerage, ------

- - - - Fire Apparatus, ..... 3,500 10,880 100

- Trust Funds, - - - - 2,699 - -

- - ..... 690 8,733 33,284 540 k Other Assets, Total Assets, $42,800 $8,627 $2,698 | $246,097 $39,299 $73,155 $43,884 $2,940 HOUSE—

'School-houses, $25,373 - - j $71,225 $20,700 $35,000 No.

- Public Library, - - - - -

- - - - 17,168 Other Public Buildings, ... j

~ - - ~ - 100. Public Grounds and Park, ...-

- - - “I- - S Cemeteries, j ~!~

- - - H Other Real Estate, .... j 1,200

- - § Water Works S - - - 4,500 r. 1 ------a Sewerage,

- - ~ - - - - Fire Apparatus, .....| 3,000

- Trust Funds, - - - - 2,699 Other Debts, - - $2,950 6,000 j 50,100 15,875 $39,875 $7,824 $7,824 Total Indebtedness, . . . $25,373 $16,751 $2,950 $101,893 | $74,699 $50,875 $39,875

* No account of assets or liabilities shown. t No account of assets shown. 131 Assets and Liabilities of Municipalities Continued. 132

, __ ... . West West West West West West . NAMES OF TOWNS, Wenham. Boylston. Bridgewater. Brookfield. Newbury. Springfield. Stockbridgc Westborough.

'School-houses, 12,000 $28,300 $10,350 $lB,OOO $16,000 $65,900 - $35,100

Public Library, - - - 1,500 - 1,000 - 2,400

- - Other Public Buildings, . . . 6,000 14,600 4,000 30,000 - 20,800 Public Grounds and Park, ------[2 Cemeteries, 300 - - 800 - 1,500 TAX

- - - w Other Real Estate, .... 1,000 3,500 4,250 16,650 10,863 S Water Works, Sewerage, - - - - - 25,600 Fire Apparatus, 200 - - 1,200 - 6,900

Trust Funds, - - - - 4,900 -

- Other Assets 47,000 4,700 3,000 . 1.475 23,246 $1,560 5,134

Total Assets, $8,500 $76,300 $16,050 $42,600 $30,625 $162,296 $1,560 $82,697

'School-houses, - - - - - $51,000 -

Public Library, - - - - -

- Other Public Buildings, . . $3,000 30,000

------h Public Grounds and Park, ...-

- - Cemeteries, ------COMMISSIONER’S P Other Real Estate - - . - - - 8,653 - - « Water Works, ------

- - - - Sewerage, _ 23,000

- Fire Apparatus, - - - - _ -

Trust Funds, - - _ - $4,900 - REPORT. I Other Debts, 5,258 $67,500 $1,257 $17,000 25,400 - $167 Total Indebtedness, . . . $8,258 $67,500 $1,257 $17,000 $30,300 $112,653 $167 $59,160

* No account of liabilities shown. [Jan. Assets and Liabilities of Municipalities Continued. 1876.] NAMES OF TOWNS, Westfield. Westford. Westhampton. Westminster. Weston. Westport. Weymouth. Whately.*

' ( School-houses, $140,000 $16,000 $2,800 $B,OOO $9,600 $15,000 $108,500 $4,000 Public Library, 8,000 1,000 - 700 3,500 200

Other Public Buildings, . . . 37,000 8,000 2,000 4,700 6,000 400 23,000 150

- - Public Grounds and Park, . . . 10,000 1,000 300 2,000

- - ffi Cemeteries, ..... 5,000 11,600 1,000 500 3,000 500 - 5,000 6,000 g Other Real Estate, .... 10,000 6,000 3,000 6,000

- _“j Water Works 220,000 - - -

- Sewerage, ------

- - - Fire Apparatus, ..... 15,000 3,000 Trust Funds, - - 1,600 - . Other Assets, 28,751 - 1,500 1,300 13,624

Total . . $29,600 $22,400 $151,124 $6,150 Assets, ... $473,751 $42,500 $7,300 $20,200 HOUSE—

- - No. 'School-houses, $128,897 - $l,OOO - $37,692

- - ~ Public Library, - - - - -

------Other Public Buildings, ...

- 100. § Public Grounds and Park, ...

- - - £ Cemeteries, - 400 $2,500

- - - - S Other Real Estate - -

* Water Works, 225,045 ------

------Sewerage, - -

- - - - - Fire Apparatus, - - -

- - - - Trust Funds, - Other 3,646 $25,000 - $30,000 21,058 $20,000 17,000 _ Debts,

Total Indebtedness, . . . $357,588 $25,000 $1,400 $30,000 $23,658 $20,000 $54,6.92 I

No liabilities returned. 133 Assets and Liabilities of Municipalities Continued. 134 NAMES OF TOWNS, Wilbraham. Williamsburg. Williamstown. Wilmington. Winchendon. Winchester. Windsor.

' - $5,000 $37,000 School-houses, ..... $16,531 $23,300 $62,000 $2,000

- Public Library, - 900 1,000 1,000 2,500

- - Other Public Buildings, ... 13,000 2,700 5,000 15,000 1,000

- - - - - Public Grounds and Park, ... 15,000

- - - S Cemeteries,...... 1,600 1,760 7,500 500 TAX

- - g { Other Real Estate, .... 1,500 6,000 6,000 Waterworks, - - - - 135,000 Sewerage, ------Fire Apparatus, - i 800 - - 7,000 15,000 - Trust Funds, - 16,940 - - 500 - Other Assets 2,381 13,800 - 500 25,000 2,000 3,743 k j

Total Assets, $18,912; $36,140 $25,700 $14,200 $83,250 v $254,000 $7,243

- - - - - 'School-houses, ..... $8,850 $lO,OOO Public Library,

- - - - Other Public Buildings, ... j 4,000 g Public Grounds and Park, -

------..... COMMISSIONER’S S Cemeteries,.. 3 Other Real Estate, -

- S Water Works, - - - - 185,000 - Sewerage, ------

- - - Fire Apparatus, - - 10,000

- - - - - ..... REPORT. Trust Funds, $16,940 Other Debts, $l5O 00 28,900 $40,450 $5,669 80,000 40,000 $4,988 _

Total Indebtedness, . . . $l5O 00 $45,840 $40,460 $5,669 $88,850 $199,000 $4,988 ; ± I I [Jan, Assets and Liabilities of Municipalities Concluded.

J1876. NAMES OF TOWNS, Winthrop. Woburn. Worcester. Worthington.* Wrenthrfm. Yarmouth. | —j ('School-houses, $8,600 $170,000 $927,972 - $10,700 $12,000

- - - I Public Library, ..... 6,000 66,804 - 1,000 Other Public Buildings, ... 200 35,800 99,228 $2,000

_ _ _

. I Public Grounds and Park, . . 8,500 25,000 f “ Cemeteries 1,000 20,000 t 700 - 2,000

- - 6,000 w 7 Other Heal Estate, .... 7,000 132,110

“ - Waterworks, - 417,000 1,161,792

_ _ - - _ Sewerage, ...... 1,100,000

- - - Fire Apparatus, ..... 14,000 85,100 I - - 66,188 Trust Funds, ..... 22,087 Other Assets - 38,827 374,694 4,403 2,001 „ Total Assets, $18,300 $754,714 $4,012,888 $7,103 $18,701 $15,000 MOtlSfi—

- ” - $6,000 No. ( School-houses, ..... $40,000

~ - - 1 Public Library, -

- j Other Public Buildings, . 100. g Public Grounds and Park, ...

- E 1 Cemeteries, - - S•! Other Real Estate, ....

- - « Water Works, - 408,000 « Sewerage, - -

~ - ~ Fire Apparatus, -

- - Trust Funds, ..... 22,087 $65,188 170,603 3,034,544 - k Other Debts $54,600

. . $3,099,732 - - \ $6,000 Total Indebtedness, . $54,500 $640,690

* No liabilities returned, t No estimate. 135 136 The following statement is given of Assets and Liabilities of School Districts and Fire Districts within the towns named. These amounts are not included in the statement of Assets and Liabilities above given.

Swanzey. NAMES OF TOWNS ...... Brookfield. Mansfield. South Hadley. Southampton. TAX

Assets,—

School Districts, 115,000 00 $7,200 00 - $7,000 00 $4,648 00

- - $60,000 00 Fire Districts, ......

Liabilities,—

~ School Districts, - ~ COMMISSIONER’S - - $60,000 00 Fire Districts, ...... REPORT. [Jan 1876.] HOUSE—No. 100. 137

Table F— Continued.

Statement of the Valuation of each City and Town, and the Total Valuation of the State, as derived from the Table of Aggregates returned to the Secretary of the Commonwealth, with the amount of debt of each City and Town returned to the Tax Commissioner, both for the date of May 1, 1575, with the percentage of debt on such valuation.

CITY OR TOWN. Valuation. Indebtedness. Percentage.

Abington, { } 139,150f .012 Acton, 1,235,656 23,859 .018

- - Acushnet, . . . . ■ 569,250 Adams, 6,269,669 330,000 .052 1,172,911 39,337 .033 Agawam, ..... Afford, 273,969 1,350 .004

Amesbury, . . . • . 2,607,954 53,689 .020 Amherst 2,637,450 179,500 .068

Andover, ..... 2,859,227 33,855 .011 5,998,628 317,273 .052 Arlington, ..... Ashburnham, . 1,091,906 59,020 .054 Ashby 491,711 11,081 .022 Ashtield, 529,917 22,039 .041 Ashland, 1,380,610 39,581 .028 Athol, 2,687,910 127,180 .047 .003 Attleborough, .... 4,290,029 16,674

Auburn, .... 554,759 10,000 .018 Ayer, 1,054,062 33,277 .031

2,614,700 - - Barnstable, .... Barre, 1,722,356 100,489 .058 Beoket, 500,547 - Bedford, 791,005 26,000 .031

Belchertown, .... 1,000,048 25,188 .025

Bellingham, .... 527,968 8,757 .016 30,710 .008 Belmont, ..... 3,827,336 Berkley, 302,083 1,837 .006 Berlin, 467,275 35,831 .076

Bernardston, .... 401,138 10,500 .026 Beverly, 8,545,125 1,041,800 .121 Billerica, 1,623,423 26,148 .016 81,461 .038 Black stone, .... 2,111,455 Blandford, 407,315 8,092 .019

South Abington. f Including South Abington. 18 138 TAX COMMISSIONER’S REPORT. [Jan

Statement of Valuation Continued.

CITY OK TOWN. Valuation. Indebtedness. Percentage.

Bolton, $525,712 $15,298 .029 Boston 793,961,895 44,480,912 .056

Boxborough, .... 248,650 4,848 .017 Boxford, 604,230 7j965 .013 Boylston, 556,550 Bradford, 1,247,328 54,875 .043 Braintree, 2,769,500 54,929 .019 Brewster, 622,104 6,100 .009

Bridgewater, .... 2,007,148 Brimfield, 565,490 Brockton, 5,636,510 57,000 .010 Brookfield, 1,277,593 51,686 .040 Brookline, 27,579,100 1,311,350 .047 Buekland, 606,410 24,914 .041

Burlington, .... 522,427 9,416 .018

Cambridge, .... 66,623,015 4,280,400 .064

Canton, ..... 3,058,555 Carlisle, 364,170 4,781 .013

- - Carver, ..... 565,891

Charlemont, .... 354,374 15,500 .043 Charlton, 1,010,750 16,700 .016

- Chatham, ..... 760,334

. Chelmsford, . . . I 1,457,635 10,450 .007 Chelsea, 1 18,543,116 1,661,840 .089 Cheshire, ! 968,028 12,863 .012

Chester, . . . . . 529,072 17,657 .033

Chesterfield, . . . . ! 307,623 1,200 .003 Chicopee, j 5,475,835 116,550 .021 Chilmark, | 269,889 11,536 .042 Clarksburg I 256,385 10,124 .039 Clinton ! 4,340,788 132,000 .030 Cohasset I 2,328,060 14,498 .006 Colrain 684,458 20,000 .029 Concord I 2,951,776 68,400 .023 Conway, ..... 818,298 5,000 .006

Cummington, .... 440,842

Dalton, ..... 1,289,227 100 Dana 302,106 22.831 .075 Danvers, 3,341,100 30,500 .009 .019 Dartmouth, .... 1,676,850 33,200 Dedham, 5,989,865 13,000 .002 Deerfield I 1,340,042 32,250 .('24

- Dennis, . . . . • I 1,448,587 Dighton, 825,495 5,000 .006 Douglas, | , 967,046 - Dover 442,179 2,950 .006 Dracut, 971,910 10,000 .010 28,000 .026 Dudley ....I 1,046,279 Dunstable, *286,733 2,800 .009 Duxbury, . . . . . i 1,098,525 80,525 .073 1876.] HOUSE—No. 100. 139

Statement of Valuation Continued.

CITY OR TOWN. Valuation. Indebtedness. Percentage.

East Bridgewater, . . . $1,231,610 $5,493 .004 Eastham, 186,898 10,000 .053

Easthampton, .... 2,405,533 44,500 .018

Easton, 2,279,426 - -

Edgartown, .... 2,185,660 116,266 .053

Egremont, 656,944 - - Enfield, 666,900 25,622 .038 Erving, 318,059 26,083 .082 Essex, 862,326 60,000 .069 Everett, ' 4,404;650 159,900 .036

Fairhaven, . . . . . 1,422,804 55,800 .039 Fall River, 51,401,467 2,669,157 .049 Falmouth, 2,828,412 24,000 .010 Fitchburg, 12,618,742 698,027 .056 Florida, 181,124 7,366 .040 Foxborough, .... 1,731,874 40,101 .023

Framingham, .... 4,863,280 52,425 .012 Franklin, 1,437,200 9,990 .006 Freetown, 638,145 8,085 .012 Gardner, 2,081,191 109,296 .062 Gay Head, 10,976

Georgetown, .... 997,005 27,800 .027 Gill, 470,506 2,050 .004 Gloucester, 9,238,265 214,880 .023 Goshen, 137,822 8,295 .060 Gosnold, 175,880 Grafton 1,886,483 46,504 .024 Granby 502,251 4,500 .008 Granville, 405,172 3,400 .008

Great Barrington, . . . 3,164,798 33,000 .010 Greenfield, 2,822,986 121,600 .043

Greenwich, .... 291,120 9,000 .030 Groton, 2,062,700 17,500 .008 Groveland, 839,864 34,278 .040 Hadley, 1,397,103 87,366 .062 Halifax, 321,650 Hamilton 622,814 13,400 .025 Hancock, 446,930 Hanover, 1,025,977 6,075 .005 Hanson, 500,481 4,342 .008 Hardwick, 1,045,515 41,331 .039 Harvard, 875,068 18,000 .020 Harwich, 1,089,090 31,000 .028 Hatfield, 1,219,013 4,700 .003 Haverhill, 10,497,132 495,117 .047 Hawley, 167,250 4,820 .027 Heath, 191,322 Hingham, . . . . 3,328,137 47,963 .014 Hmsdale, 824,378 3,434 .004 140 TAX COMMISSIONER’S REPORT. Jan

Statement of Valuation Continued.

CITY OR TOWN. Valuation. | Indebtedness. Percentage,

Holbrook, $938,640 $lO,OOO .010 Holden 980,110 53,666 .064 Holland, 137,147 1,522 .011 Holliston, 1,904,170 53,775 .028 Holyoke, 9,681,127 836,500 .086 Hopkinton, 2,240,986 162,500 .072 Hubbardston, . . . . 903,176 47,400 .052 Hudson 1,745,278 130,000 .074 Hull, 692,192 20,093 .029 Huntington, . . . 613,225

Hyde Park, .... 6,844,477 279,860 .040

Ipswich, 1,801,936 20,152 .011

- Kingston, ..... 1,346,605

Lakeville, 547,689 Lancaster, 2,115,709 8,000 .001

Lanesborough, .... 757,261 13,985 .018 Lawrence, 24,117,873 1,694,346 .066 Lee, 1,945,602 126,123 .064 Leicester, 1,964,841 8,100 .004 Lenox 1,255,988

Leominster, .... 3,988,607 335.000 .086 Leverett, 317,510 3,617 .011

Lexington, ..... 2,979,711 68,900 .023 Leyden, 207,131 Lincoln 775,788 42,500 .055 Littleton, 707,835 7,519 .010

Longmeadow, .... 1,081,935 Lowell, 38,694,495 2,289,000 .059

Ludlow, . . . . ' . 566,578

Lunenburg, .... 780,381 35,662 .045

Lynn, ...... 28,077,793 2,030,500 .072 Lynnfield, 758,780

Malden, . . . . . 9,846,110 488,000 .049

Manchester, .... 1,739,216 84,800 .020 .020 Mansfield, ..... 1,064,584 22,189

Marblehead, .... 4,068,610 243,200 .059 Marion 433,284 4,288 .009

Marlborough, .... 3,381,017 150,000 .044 Marshfield, 987,194 7 5,000 .075 Mashpee, 110,963 .006 Mattapoisett, .... 1,423,665 9,402 Maynard, 1,287,845 21,500 .016 Medfield, 945,296 15,750 .016 Medford, 9,887,517 519,500 .052 Medway, 1,783,925 21,500 .012 Melrose, 4,452,828 303,214 .068 Mendon, 676,062 19,455 .028 Methuen, 2,210,181 67,397 .030 1876.] HOUSE—No. 100. 141

Statement of Valuation Continued.

CITY OR TOWN. Valuation. Indebtedness. Percentage,

& 4 3,133 Middleborough, .... $2,429,625 6,000 .016 Middlefield .... 072,660 ’. .022 Middleton .... 491,426 11,000 Milford 5,069,863 227,250 .044 Military 2,518,118 20,000 .007 1,639 Milton .... 7,236,800 .083 .... 47,777 4.000 Monroe .012 Monson’ .... 1,338,311 16,637 Montague 2,048,800 41,000 .020 245,070 2,800 .011 Monterey, ..... ■ Montgomery, .... 141,726 Mount Washington, . . . 88,984

Nahant, 6,104,757 7’200 Nantucket,. . . . • . 2,348,269 33,589 .014 Natick, i 3,685,190 212,000 .057

. 77,925 .016 Needham, . . ■ • | 4,748,184 New Ashford, . . . . | 103,255 1,195,000 .045 New Bedford, .... 26,375,274

. . 5,296 .011 . New Braintree, . I 472,080 New Marlborough, . . . I 741,464 22,206 .029

. . . 14,600 .044 New Salem, . 327,230 . • .024 . Newbury, . -I 867,270 21,055 Newburyport, . . . . 8,044,913 631,613 .066

• . . .013 Newton, . . . 28,955,869 391,000

- Norfolk, j 431,123 - . . . .006 North Andover, . 2,102,640 14,000

North Brookfield, . . . 1,845,675 11,898 .006 .050 . . . 23,000 North Reading, . 455,024

Northampton, . . . . 7,870,889 668,779 .084

. .018 Northborough, . . . 1,236,443 23,271

- Northbridge, . . . . 1,820,787

. . . NorthSeld,. . | 704,074

- -

. . . 742,145 Norton, . . j Norwood, ! 1,792,600 Oakham 1 854,742 23,500 .066 ,027 Orange, . . . . . 1,395,800 38,490 Orleans, r 422,364 13,000 .030 Otis . j 302,507 16,000 .052 Oxford, | 1,458,482 34,000 .023 Palmer, | 1,873,662 20,480 .010 . . . Paxton, . .1 323,483

Peabody, . . . . 6,181,350 523,677 .084 Pelham I 176,590 8,730 .049

- - Pembroke, . . . . .1 603,617 Pepperell, ; 1,329,919 60,000 .045 Peru, I 165,798 100 Petersham, 666,270 14,148 .021 I .020 Phillipston,. . . . . | 318,694 -6,500 Pittsfield, 1 8,412,236 150,000 .017 142 TAX COMMISSIONER’S REPORT. [Jan

Statement of Valuation Continued.

CITY OR TOWN. Valuation. Indebtedness. Percentage.

Plainfield 1180,810 - Plymouth, 3,982,119 $180,775 .045 Plympton, 298,120 950 .003 Prescott, 202,768 3,133 .015 Princeton, 920,644 5,974 .006

Provincetown, .... 1,844,191 128,080 .069 Quincy, 7,314,025 172,220 .023 Randolph, 2,061,230 29,300 .014

- Raynham, 1,029,466 - Reading, 2,367,018 67,376 .028 Rehoboth, 786,385 - Revere, 1,981,475 40,500 .020 Richmond, 614,189 2,937 .004 Rochester, 475,907 5,000 .010 Rockland, 1,935,750 5,700 .002 Rockport, 2,081,073 53,050 .025 Rowe, 179,620 6,400 .035

Rowley, ..... 516,461 11,164 .021

Royalston, ..... 689,106 21,500 .031 Russell, 423,585 9,188 .021 Rutland, 517,517 29,020 .066 Salem, 26,312,271 1,483,725 .056 Salisbury, 1,993,672 28,900 .014 Sandisfield 476,421 31,341 .065

- Sandwich, ..... 1,398,950 Saugus, 1,788,268 52,676 .030 Savoy, 232,932 3,501 .015 Scituate, 1,254,296 84,751 .067 Seekonk, 706,752 700

Sharon, ..... 1,053,563 16,295 .015 Sheffield, 1,160,150 6,533 .004 Shelburne, . 866,841 20,000 .023

- Sherborn, ..... 912,757 Shirley, 805,344 7,400 .009

Shrewsbury, .... 1,127,320 8,441 .003

Shutesbury, .... 185,550 3,200 .017 Somerset, 955,640 31,200 .032 1,472,854 .047 Somerville, .... 81,317,000 *

. South Abington, . . 1,377,333 South Hadley, . . . . 1,768,597 16,000 .008 .005 South Scituate, .... 882,405 4,452

Southampton, .... 495,324 31,500 .622 Southborough, .... 1,404,267 35,000 .011 Southbridge, .... 2,949,695 Southwick,..... 579,982 8,932 .015 .026 Spencer, ..... 2,605,027 70,000 .039 Springfield, .... 39,524,572 1,662,806 .010 Sterling, ..... 1,078,668 11,100 63,484 .024 Stockbridge, .... 2,620,335

* Included in Abington. 1876.] HOUSE—No. 100, 143

Statement of Valuation Continued.

CITY OK TOWN. Valuation, Indebtedness. Percentage,

Stoneham, $3,011,508 $117,000 .038 Stoughton, 2,394,175 50,700 .021 Stow° 725,549 8,790 .012 Sturbridge, 1,144,037 7,859 .006 Sudbury, 989,315 38,543 .038

Sunderland, .... 440,293 11,000 .024 Sutton, 1,418,369 8,500 .005

Swampscott, .... 2,464,291 50,770 .020

. Swanzey, . . . ■ 623,665 2,800 .004 Taunton, 17,326,665 275,600 .015

Templeton, .... 1,128,966 59,373 .052

- .... 821,835 Tewksbury," Tisbury, 678,440 40,000 .058 Tolland, 267,330 15,000 .056 Topsfield 770,370 83,000 .042

Townsend,. .... 1,051,736 21,861 .020

Truro, . . . . 283,374 7,318 .025

Tyngsborough, .... 310,813 16,000 .051

Tyringham, .... 272,865

Upton, 878,510 16,672 .018 Uxbridge 1,840,103 2,340 .001 Wakefield, 3,877,670 107,854 .027 Wales, 447,950 3,003 .006 Walpole, 1,376,314 Waltham, 10,130,770 486,360 .043 Ware, 1,722,240 68,000 .039

Wareham, 1,028,961 - - Warren, 1,808,537 25,373 .014 Warwick, 266,086 15,751 .059

Washington, . 261,856 2,950 .011

Watertown, .... 7,999,920 101,898 .012 Wayland, 1,065,630 74,699 .070 Webster, 1,928,055 50,875 .026 Wellfleet, 877,149 39,875 .045 Wendell. 178,688 7,824 .043 Wenham 526,350 8,258 .016

West Boylston, .... 1,068,785 67,500 .063

West Bridgewater, . . . 883,910 1,257 .001

West Brookfield, . . . 831,028 17,000 .020

West Newbury, . . . . 1,061,373 30,300 .028

West Springfield, . . . 2,806,312 112,653 .040 West Stockbridge, . . . 942,620 167

Westborough, .... 2,465,373 59,160 .023 Westfield, 7,299,675 357,588 .048 Westfprd, 1,109,764 26,000 .022

Westhampton, .... 303,169 1,400 .004

Westminster, .... 829,195 30,000 .036

Weston, . . . . 1,731,616 23,558 .013 , Westport, 1,410,600 20,000 .014 144 TAX COMMISSIONER’S REPORT. [Jan

Statement of Valuation Concluded.

CITY OR TOWN. Valuation. Indebtedness. Percentage.

Weymouth, .... $5,971,234 $54,692 .009 Whately, 719,360

Wilbraham, .... 958,355 150

Williamsburg, .... 1,181,366 45,840 .038

Williamstown, .... 1,896,959 40,450 .021

Wilmington, .... 537,617 5,669 .010

Winchendon, .... 2,190,889 88,850 .040

Winchester, .... 4,711,498 199,000 .042 Windsor, 236,180 4,988 .021 Winthrop, 1,036,235 54,500 .052 Woburn 8,756,893 640,690 .073 Worcester, 49,267,081 3,099,732 .062

Worthington, .... 856,290

Wrentham, .... 1,160,113

Yarmouth, 1,402,248 6,000 .004

$1,840,792,728 $88,002,408 .047

From this table it appears that,—

51 towns have no indebtedness. 56 towns have less than one per cent. 63 towns have one per cent, and less than two per cent. 56 towns have two per cent, and less than three per cent. 24 towns have three per cent, and less than four per cent. 32 towns have four per cent, and less than five per cent. 26 towns have five per cent, and less than six per cent. 15 towns have six per cent, and less than seven per cent. 9 towns have seven per cent, and less than eight per cent. 7 towns have eight per cent, and less than nine per cent. 1 town has twelve per cent, and less than thirteen per cent. Table G.—Steam-Boiler Returns. 1876.] _ Number of Estimated CITY OR TOWN. ! When Built. Accidents, Boilers. | Horse-power.

1869 1870 1872 ’ 1873’ 8 ’ lin 1868’ lin ’ 2in ’ lin 2in Abington, ... 9 300 None. | . . . None. Acton, .... 9 360 One in 1867,3 in 1870, 2in 1871, 2in 1872, lin 1873,

20 No date, ...... None. 19 Acnshnet, , 2 j ("Two in 1850, 1 in 1854, 1 in 1860, 7 in 1862, 4 in 1863, 4 in 1864, S'] <| in 7in 6 * Adams, .... 83 3,810 in 1865, lin 1866, 2in 1868, 4in 1869, 12 1870, 1871, \ 1, in 1872, sin 1873, lin 1874, 16 from 1860 to 1872, 5 not given, J Agawam,.... 8 148 One in 1865, lin 1869, lin 1872, No report.

Alford, .... 1 40 One in 1871, No report. . . 1865, 1 1866, 1868, 4 1869, 1 \ „,,. / Four in 1862, 2 in 1863, 1 in in 1 in in M Amesbury, ... 19 616 None- | in 1870, lin 1871, lin 1872, lin 1873, 2in 1874, . . . /

. . . / One in 1860, 2in 1865, 2in 1868, lin 1869, 2in 1870, 2in 1872, Araherst 382QQO 1\ w ’ 12 • • • • \ in 1874, 1 unknown, jNone. HOUSE—

„ . , lin 1868, 2in 1871, 3in 1872, \ „ in 1868, 3in 1862, 3in 1867, 1 Andover,. 1/ 700nA /Two No. . . . | in 1878, lin 1874, 1 not reported, |None.

..... Arlington, . . . 4 156 One in 1864, lin 1866, lin 1870, lin 1873, None. . . 2in . . . None. Ashburnham, . 13 363 Two in 1868,1 in 1870, 4in 1871, 4in 1872, 1874, 100.

- - - Ashby, .... None.

- Ashfleld, . . . . 1 None. -

, . , .. ~ / One 1840, lin 1868, lin 1865, 2in 1868, 1869, 3in 1870, , , in Bin 1\ ° lepo,t Ashland • 256 Nw ’ • • ■ 14 | in 1871,1 in 1872,1 in 1876 ./ ' in 1858, lin 1867, 3in 1868, 2in 1870, 2in 1871, 2in 1873, 1 \ vr „ Athol 13 241 /One None ’ \ in 1875, 1 not reported, / f One in 1850, 2 in 1855, 2 in 1857, 1 in 1858, 1 in 1860, 3 in 1862, 1 ‘i

, ... in 1865, lin 1866, 3in 1868, lin 1869, 4in 1871, 3in 1872, 2in Attleborough, ol bi 685do- J I v . • “J 1873, lin 1874, 2in 1875, 16 from 1858 to 1872, 2 from 1871 to ( | 1874, 5 unknown, ) i 1 ■ ■1

One accident. Four persons killed, one severely injured ; cause undiscovered. 145 Steam-Boiler Returns Continued. 146 Number of Estimated

CITY OR TOWN. .. „ When Built. ' Accidents. Boilers. Horse-power.

Auburn, .... 4 118 Not known, None. Ayer, .... 8 296 Two in 1866, 3in 1871, lin 1873, 2 not reported, .... No report. TAX Barnstable, ... 3 Two in 1807, lin 1871, ... None. *

Barre, .... 3 Unknown, ...... None.

Becket, .... 4 95 One in 1869, lin 1870, lin 1873, lin 1875, None.

- - - - - Bedford, .... None.

- Belchertown, , . . None. - - - Bellingham, ... 8 310 One in 1857, lin 1860, 3in 1871, lin 1873, 2 from 1869 to 1874, 1 . No report. , None. Belmont, .... 2 f Unknown,

- - - - Berkley, .... None. 1 No Berlin, .... 20 One in 1874, report.

Bernardstbn, ... 2 45 One in 1870, lin 1871, None.

„ , r, I One in 1864, 1 in 1867, 3 in 1869, 3 in 1870, 2 in 1871, 5 in 1872, 5 \ Bever]y 21 762ro None { in 1873, 1 not known / '

- - - return ...... Billerica, .... No received, COMMISSIONER'S °’ °’ 2 1865 6in 186 lin 18C7’ 3ln 1868 3in 187 Blaekstone, ... 19 1,295 { ’ ’ , }No report

Blandford, ... 1 16 One in 1866, None.

Bolton, .... 2 70 One in 1870, 1 not reported, ...... No report. ("One in 1840, 24 in 1847, 25 in 1848, 2 in 1849, 2 in 1850, 1 in 1852, REPORT. I 2in 1854, 2in 1855, 4in 1856, 2in 1867,4 in 1858, 4in 1859, 18 Qm+ ~, 0, in 1860,5 in 1861,6 in 1862, 20 in 1863, 33 in 1864,51 in 1865, • 1 Boston 90 31 9340 §K ’ ■ • • U ’ i 35 in 1866, 43 in 1867, 61 in 1868, 48 in 1869, 67 in 1870, 74 in | 1871,106 in 1872, 162 in 1878,66 in 1874, 23 in 1875, 39 unknown, ...... 1J . . - - Boxborough, .1 None. _ _ [Jan Boxford, .... 2 100 One in lin 1886, 1871, ‘ ... None Boylston,. ... 4 49 Four in 1878, ...... jfone Bradford, ... 6 96 One in 1860, 4in 1869, lin 1873, None’. / 1876.] . Two in 1862, 3in 1864, 2in 1866, lin Braintree, . 17 614 1868, lin 1869, 2in 1870, 2\ w - \ in 1871, lin 1873, 3in 1874, / None J . . . - - Brewster, None. _ _ f One in 1856, 11 in 1800, 2in 1863, 2 in 1865, Bin 1866, lin 1867,1 Bridgewater, ... 46 3,261 i 4in 1868, 2in 1870, 2in 1871, 2in 1872,1 in 1873, lin 1874, 7 I from to from . . I. 1863 1874, 5 1871 to 1875, 2 unknown, . J

- - Brimfield, .... None. - _ _ f One in 1849, 1 in 1860, 2 in 1853, 1 in 1865, 5 in 1860, 2 in 1867, 11 Brockton, ... 40 815 i in 1868, 2in 1869, 3in 1870, 4in 1871,10 in 1872, 3in 1873,1 in \ None. i, 1874, 2 old, 1 unknown, 1 disused, J Brookfield, ... 7 183 One in 1859, 2in 1866, lin 1871,3 in 1872, None. Brookline, ... 3 65 One in 1860, lin 1868, lin 1870, None. Buekland, ... 8 98 Two in 1866, I in 1867, None. Burlington, ... 8 19 One in 1866, lin 1867, lin 1868 None. HOUSE— f One in 1845, 2 in 1848, 1 in 1849, 1 in 1851, 1 in 1852, 1 in 1855, 2^ No. Cambridge in 1858, 2in 1859, lin 1862, 4in 1866, 9in 1867, 12 in 1868, 6in j , T Camtnidge, ... 85S 5 90,696firm None. 1 8 years, I

- Carlisle, .... None. - Carver, .... 3 75 One in 1866, lin 1867, lin 1870, . None.

- - . . . - _ Charlemont, None. _

Charlton, ... 2 100 One in 1865, 1 in 1872, None.

- - - . . . ! _ Chatham, None. _ I

* Not reported. Unknown. Eight not t 1 reported. § One fatal accident by explosion. 147 Steam-Boiler Returns Continued. 148

Number of Estimated CITY OR TOWN. When Built. 1 Accidents. Boilers. Horse-power.

. Chelmsford, . . I 6 260 One in 1852, 2in 1863, lin 1865, lin 1874, lin 1875, . . . None. / Two 1864 in Bin 3in 1868 4in 1869 3 from !870 i Chelsea,. ... 47 2,097 }" I_ N t> \ to 1871, 10 in 18.'1, sin 1872, lin 18/8, 2in 1874, 13 unknown, J 1 1843, 1860, 1868, lin 1870, 1871, lin 1872, \ TAX Cheshire I 12 288 /Four in lin 2in lin 2 jjone \ unknown, ...... / Chester ! 4 89 One in 1869, 1 in 1870, 2 unknown, None.

- - - - Chesterfield, . . . None. ® ’ / ot e l 6 B in 186 \ BB6> lin 1867’ 2in 1869 2 \ ... Chicopee,’ 8! 21* 1,222’ l ]l , l None. r |\ in ““L1871,2 m 1872, 11 in 1873,a 1 m 1874,a /

... Chilmark, 2f 30 ; No report, ...... None. Clarksburg, ... 2 80 Two in 1867, No report.

"° " 0 in 1862- 1 i 866 ' n 1867’ lin 1871 2in 1873’ 2in 1874’ 28 \ .... ( ’ Clinton, 34 2,839’ 1866'I \ None. , \ from 1856 to 18/o, 1 unknown,8 /

- - - - Cohasset,.... None. -

Colrain, .... 4 80 Two about 1867, 2 later, None.

Concord, .... 8 105 Two in 1866, 1 in 1871, None. Conway, .... 1 60 One in 1865, No report. COMMISSIONER’S Cummington, ... 2 80 One in 1867, None.

Dalton, .... 12 620 One in 1840,1 in 1841,1 in 1855,1 in 1868,2in 1870,6 not reported, No report. Dana, .... 2 85 One about 1860, 1 about 1870, None. REPORT. Danvers, .... 18 413 Two in 1869, 3in 1870, lin 1872, 2in 1874,1 in 1875, 9 unknown, None.

Dartmouth, . . . None. - - - fTwo in 1860,3 from 1861 to 1862, 2 in 1862, 3 in 1863, 1 in 1864, 1 1 Dedham, .... 19 783 in 1865, 1 in 1866, 1 in 1868, 1 in 1870, 1 in 1872, 2 in 1873, 1 I None. unknown, ...... J Deerfield, ... 6 64 One in 1847, lin 1849, lin 1852, lin 1870, lin 1873, lin 1874, , No report. [Jan. Dennis, .... None.

Dighton, .... 12 380 Four in 1860, 2in 1868, lin 1869,2 in 1871,2in 1874, 1 unknown. None. Douglas,. ... 1 100 One in 1866 None. Dover, 1876.] .... 1 25 One in 1861, ...... None. Dracut, .... 6 140 Six in 1860, No report.

.... Dudley, 11 450 One in 1866, 4in 1868, lin 1870, lin 1873, 4 unknown, . . None.

Dunstable, . . . None. - -

Duxbnry, . . . None. - -

East Bridgewater, . . 5 72 One in 1860, lin 1865, lin 1873, 1 unknown,. .... None.

Eastham, . . . None. - -

e 1862 3 865 - ’ 6in 1808' 1871 ’ 2in 1872 ’ 3 \ °'! ’. 1 2 in 1866 2in Easthampton, ... 21 ‘“J None. 1 953 I 3" , , , \ in 1873, lin 1814, 1 unknown / / Two in 1852, 2in 1854, 2in 1866, lin 1867, lin 1868, lin 1871, 1 \ LaBtonFact-on 1012 008-no M \ in 1872, 2in 1874 j^one.

.... Edgartown, ... 5 83 One in 1871, 2in 1872, lin 1874, 1 unknown, None. Egremont, ... 2 88 One in 1868, 1 in 1872, None. HOUSE—

.... Enfield, 4 165 One in 1859, lin 1864 or 1865, lin 1871, lin 1875, . . . None. No. Erving, .... 4 90 Two in 1870 and 1878, 1 unknown, No report.

Essex, .... 3 110 One in 1871, 2in 1872, None. Everett, .... 5 193 One in 1867, lin 1871, lin 1872, 2in 1873, ..... None. 100.

Fairhaven, ... 5 162 One in 1865, lin 1871, 2in 1872, lin 1874, No report. Three in 1843, 36 in 1853, 3 in 1856, 1 in 1857, 6 in 1859, 6 in 1860,1 - f .... ] in in Fo)1 R 6in 1861, lin 1862, 25 in 1864,11 in 1865,40 1866, 66 1867, „ I None ’ Fallßnei’ 594 20,416 • • • -j 2Un 1868,3 in 1869,5 in 1870, 66 in 1871,173 in 1872, 61 in f 1873,51 in 1874,21 not reported, J

Falmouth, ...... None. ... 5 150 Not reported,

* Seven not reported. t One not reported. 140 Steam-Boiler Returns Continued. 150

Number of Estimated „ CITY OR TOWN. When Built. Accidents. Boilers, Horse-power.

. j j ( One in 1851, 2in 185G, lin 1858,1 in 1859, 2in 1861,5in 1863,1 in 1

> Fitchburg, . , . 95 j 2,525 1864, sin 1865,6 in 1866,14in 1867,7 in 1868,4in 1869,8 in. 1870, None. i, 9in 1871, 6in 1872, Bin 1873, 14 in 1874, 4in 1875, 2 unknown, J Florida, . [ 3 75 Three in 1862, No report. TAX „ . , . . ... /Two in 1850, lin 1864,2 in 1867, 2in 1869, 2in 1870, 2in 1872, \ 1 M ‘ Foxborough, . . • 14 061 None | in 1873, 2in 1874, ...... ,)

„ „.. / One in 1863, 9in 1865, 2in 1870, 3in 1871, 6in 1872, lin 1873, 2 \ Framingham,. . . 24 844 | not reported, . jNone. f One in 1863, 1 in 1864, 2 in 1865, 1 in 1866, 6 in 1867, 1 in 1868, 2 1 > Franklin,. ... 29 844 -I in 1869, lin 1870, 3in 1871, 4in 1872, lin 1873,2 in 1874, 4 un- None. t known, ...... J unknown, . . | Freetown, ... 6 190 One in 1865, lin 1869, 2in 1870, lin 1871, 1 None.

, / lin sin \ ■ , One in 1864, lin 1865, 1867, 3in 1869, 1870, lin 1871, 1 XT • • 17* 664 Gai'dner - • • |in 1872, lin 1873, 4 unknown |None.

- - - Gay Head, ... No return received, ......

... 8 One before No report. COMMISSIONER’S Georgetown, 2 1874, lin 1875, Gill, None. - f One in 1860, 1 in 1861, 1 in 1862, 6 in 1864, 1 in 1865, 4 in 1867, 41 < § Gloucester, ... 37 525 in 1868, 2in 1869, sin 1870, lin 1871, 3in 1872, 4in 1878, 4 I ( unknown, ...... J

- - - - Goshen, .... None. REPORT.

- - - - Gosnold, .... None.

1842, , p,.„Giattonftnn s+ 2809R A in lin 1856, lin 1860, 2in 1867, lin 1869, lin 1872,21 T ’ |/One No re ort in 1873, 2in 1874 . . . ./ P -

- ■.... - _ Granby, None. _

Granville, ... S 52 One in 1871, 1872, 2in ...... None. [Jan. Barrington /"One about 18*55, lin 1863, 2 about 1865, 1865, about 1866, "\ ■ lin 1 Great fe . ru10 SOO xt • \ lin 1866, lin 1872, 1 about 1874, 1 unknown j-None. GreenHeld, ... 7 163 One in 1850, lin 1851, 2in 1868, lin 1871, 2 not reported, . . None. 1876.] ...... Greenwich, 1 12 in . . . One 1874, . . . . None. * / 4nu *n *B66’ I'n 1868, 2in 1870, lin 1872, lin use 12 years, x, Groton 7 292 lin\ in one. \ use 20 years or more, Groveland, ... 9 241 One in 1846, 2in 1863, 2in 1866, 2in 1870, lin 1872, lin 1874, . INo report.

7 Hadle} , .... 1J 20 Unknown, None.

- Halifax, .... None. - - - -

Hamilton, ... 2 33 One in 1868, 1 in 1869, None.

Hancock, .... 4 68 Unknown, ...... None.

- - - Hanover,.... No return,......

Hanson, .... 3 120 One in 1868, 1 in 1870, 1 in 1872, None.

Hardwick, ... 5 167 One in 1861, Xin 1864, lin 1867, lin 1869, iin 1873, . . . None.

Harvard .... I 40 Unknown, None. None, Harwich, .... 1 5 One in 1874,

- - - - Hatfield, .... None. HOUSE— / ®ne 'n *862, lin 1864, lin 1868, 2in 1869, 2in 1870, lin 1872, 3 1 No. Haverhill II 31”1 j^one ' \ in 1873, /

- - - Hawley, .... None. -

- - - - - Heath, .... None. 100. tt, , ! One in 1860, lin 1853, lin 1856, lin 1860, 2in 1865, 2in 1867, x .-it 1\ T„ ~, Hln h:lm > 17 411 report. S • • • \ in 1860, 2in 1870, 2in 1871, 2in 1872, 2in 1873, . . |No

Hinsdale, ... 7 342 Three in 1868, 1 in 1870, 2 in 1871, 1 in 1872, No report.

Holbrook, ... 1 15 One in 1873, None

, / \ „ , One in 1863, 1 in 1867, 1 in 1868,1 in 1869, 1 in 1871, 1 in 1872, it n < Holden, .... 7 206 > None.

Holland, .... None. - - -

Holliston, ... 8 193 One in 1862,2 in 1865,1 in 1867,1 in 1868,1in 1870,1 in 1871,1 in 1874, None.

* One not reported. t Three not reported. X One not in use. § One man killed; cause carelessness. 151 Steam-Boiler Returns Continued. 152

_ Number of Estimated CITY OR TOWN. . When Built. Accidents. Boilers. Horse-power. I f Three in 1860,1 in 1862, 2in 1863, 6in 1865, 7in 1866, lin 1867, O') Holyoke,. ... 86 4,581 -j in 1868, 2in 1869, 12 in 1870, 7in 1871,9 in 1872,6 in 1873,19 in I None. ( 1874, lin 1875, 1 not reported, J

XT , • , , QO o / One in 1856, lin 1858, lin 1864, 1 in 1866,1 in 1866, 3in 1868, 1 \ TAX 0 w* Hopkmton, ... 12 323 one | j„ i 8 70, Tin 1872, 2in 1875, ...... ) '

. . Hubbardston, ... 1 15 One in 1870, None.

, , , / One and tt -in in 1860,4 in 1865,3 in 1866 1868, 2in 1868, 2in 1872, 1 \ , H,,tison 019 No ru olt" ’ 14 \ in 1873, lin 1874, ...... / P

- - - - Hull, .... None.

Huntington, ... 6 300 One in 1864, lin 1866,2 in 1869, lin 1872, None.

, , / lin 2in lin 1 \ •j tj ~ om One in 1861, lin 1865, lin 1866, 1869, 1871, 1872, tj Hyde Park, ... 201 11 | in 1873, 3 not reported, . . jNone.

Ipswich, .... 8 340 One in 1861,2in 1866,1in 1870,1 in 1872,2not reported, 1 unknown, None.

... COMMISSIONER’S Kingston, 4 75 One in 1870, 2in 1872,1 in 1873, 1 None.

Lakeville, ... 1 25 One in 1860, ! None.

Lancaster, ... 5 240 One in 1857, 2 in 1870, 2 unknown, j None. . . REPORT. Lanesborough, , 7 245 Two in 1847 or 1848, lin 1860 or 1861, lin 1867, 3 unknown, I None. f Nine in 1865, 1 in 1858, 19 in 1860,8 in 1861, 2 in 1862, 2 in 1863,'1 sin in awi-piicp oon 1864, 11 1865, 12 in 1866, Bin 1867, 6in 1868, 11 in 1869, ! Lawrence,I ... 17817« s iJ 8,839 1870 22 None' Bin , in 1871, 13 in 1872, 14 in 1873, 9in 1874, 6in 1875,7 2 not reported, 10 unknown, ...... j [Jan. T / in 1860 > 2in Lee, 32 i «93 Y° 1862, 7in 1866, Bin 1866, 2in 1868, 4in 1869 1 1 \ m 1870, 4in 1871, 4in 1873, 2in 1874, 1 unknown, . None. °" f e 858' 1 861, 2 in 1862 < 1 ’ / - - lin ' 1865 1864 3in - 3in 2 „ 1866, Leicester - 99 '"I, Leicester, 22 553 m 18(0, 1 m 1871, 2in 1872, 3in 1876.] 1 1865 and 1869, 2 very old, 1I No report1

... _ unknown, I I. • .j .... - _ . Lenox, None. _ ■ ■

. One j , in 1860, lin 1860, lin 1861, in 1864, lin _ 1 1865, lin 1866, 31 Leominster, ... 35 f 1,114 tin 1867, 3in 1868, 6in 1870, 2in 1871, 3in 1872, 4in 1873, 3in I None. 1874, from 1870 1 4 reported, .... T I to 1872, not Leyerett, .... ' c 2 39 Cannot ascertain, ... None Lexington, ... 1 8 One in 1870, | ] report ' woNo report. .... - - Leyden, None. _

Lincoln, .... None. -

Littleton, .... 1 20 One in 1870, None Longmeadow, ... 6 105 One in 1856, 2in 1871, 3 unknown, . . ' None' fFour in 1844, 24 in 1847, 2 in 1848, 1 in 1850, 3 in 1862, 3 in 1858 '1 , ~ 12 in 1859, 4in 1860, 4in 1861 and 1862, 15 in 1862, 45 in 1863, Lowell, .... 452 13,387 12 in 1864, 3in 1865, 15 in 1866, 33 in 1867, 21 in 1868, Bin None. 1869, 14 in 1870, 15 in 1871, 36 in 1872, 75 in 1873, 5 in 1874, 2 HOUSE— in 1875, 93 „ reported, .... unknown, 3 not ' T J No. Ludlow, .... 2 75 One in 1858, lin 1868, Monp

. , . - None. - _ Lunenburg, _ One in 1861, 2in 1862, 4in 1863, 2 in 1864,4 in 1865, sin 1866, 9'l .... f nn . 100. LJ 110 3,430 in 1867, 14 in 1868, 12 in 1869, 15 in 1870, 19 in 1871,12 in 1872, I None. lin 1873, 3in 1874, 3in 1875, 4 unknown, ...... I JI Lynnueld, . _ None. _

/ one i" 186°- 3in 1865, 7in 1866, lin 1868, lin \ Malden, .... 1869, 2in 1871, 2 XT 25 1 ’ 138 \ . None - in 1872, 6in 1874, lin . 1875, unknown, . „ , 1 . Manchester, • 6 107 One in 1847, lin 1869, lin 1870, lin . . I 1871, lin 1873, . None. 153 Steam-Boiler Returns Continued. 154 Number of CITY OR TOWN Estimated Boilers. Horse-power. When Built - Accident!.

Mansfield, • 9 190 One in 1864, lin 1866, lin 1867, 3in 1869, lin 1871, 2in 1872, . No report. / One in 1861, lin 1867, lin ... 1868, 1870, 1872, 1874, 3 \ Marblehead. 16 410 4in lin 4in v o \ unknown, r in report. Marion, .... 1 40 One in 1876 None. TAX Two in / 1863 ’ 3in 1865> 2in '866, lin lin 1869, 7in 1870, \ Marlborough, ... 33 783 1867. 2 XT \ None...... in 1871, Bin 1872, lin 1873, 2in 1874, 4in 1876, . . . | Marshfield, ... 3 43 One in 1862, lin 1873, 1 not reported, None

- Mashpee,.... - None. _ j Mattapoisett, ... 1 50 One in 1874, None Maynard,. ... 15 803 One in 1861,5 in 1863, lin 1868, 4in 1869, 4in 1870, . ! None.’ . . . /One in 1860, lin 1865, lin Medfield, 7 191 1871, 2in 1872, lin 1874, 1 not re- \ w \ ported, -None- One in f .. . 1861, 2in 1864, lin 1865, 2in ~ 1866, lin 1866 rebuilt •/f 1868^ Medford, .... 26 768 lin 1867,Bin 1868, lin 1868 rebuilt in 1873, 2in 1869, 4in I None. I 1872, 3 unknown, . . . j

.. . One in 1858, 1 in 1862, 1 in 1861, 1 in 1864, 1 in 1867, 6 in 1868, 21

.... f Medway, 22 378 < in 1871, 3in 1872, 2in 1873, 3in 1874, 1 unknown, lin use 3 > No report. years, COMMISSIONER’S I in 1865, lin 1875, lin about J .... use 10 years, Melrose, 7 109 /One 2 unknown, 2 not\ o \ reported, ...... ' r w report. Mendon, .... 2 One \ 42 in 1859, lin 1873, ...... None. ° ’ Methuen,... 19 705 / no in 1865 2in '866, 7in 1870, 3in 1872, 3in 1873, 2in 1874, 1 1 „ \ in 1876, . None. REPORT. ./ . . /One about Middleborough, 22 421 1868, lin 1860, lin 1864,5 in 1865, 1 in’lB67,’ 3 in’lB7oi \ „ \ 2in 1872, lin None. 1873, 6in 1874, 1 very old, 1 not reported, . . / in ... Middlefield, 4 13! / One 1862 repaired in 1872,1 in 1865 repaired in 1874,1 ini „ \ ~, } No , 1872, lin use live years report. 4 177 One in 1861, lin 1871, lin 1872, 1 unknown,. .... None. [Jan T b in 0 ’ 2 . in 1862 ’ 1864- 4in . 1865, lin lin , lin Milford , 1866, 1867,'l Miltord, .... 36 1,011rtl 7f Tlin .i®® 1868, 4 m 1869, 4in 1871, 2in 1872, 6in 1873, 3in 1874, 1 I None. in 1875, 1 old, 4 unknown, t ...... j ° ne r in Military,.... / °l>ably 1860, 2in . 26 975 P 1866, 4in 1866, sin 1870, 3 ’in 1872, 31 T 1876.] \ in None - .... 1873,3 unknown, 5 not reported, ... f Milton, .... 6* 171 Two in 1855, lin 1862, lin 1866, lin 1871, 1 not reported, . , None.

- Monroe, .... None. _ _ _ ol e 1867’ 1868’ . lin lin ’ / in 1869 4in 1870> 6in lin 1 \ Monson, .... 17 503 l 1871, 1872, \ in 1873,2 unknown, r I in 2in 1860, 1869, 2in 1870, 4in 1871, 3in 1872, 2in „ Montague,’ ... 15 895 /One 1873, 1\ 6 \ about 1860 reconstructed in 1874, . . [None. Monterey, ... 1 36 One in 1844, \ N one

- . . . - Montgomery, None. _

Mount Washington, . None. _

Nahant, .... None. -

. - Nantucket, . . None. Two . iQ 1867, 3in 1868, lin lin . . / 1869, 1870, lin 1871, 2in Natick l414 349 1872, 1\ NoT report. | in 1873,2 in . . 1874, 1 not reported, . . . .) HOUSE— One in 1 _ 1862, about 1865, 1 in 1867, in 1868, 3 1870, 1 No. T f 2 in 4 in < Needham, ... 26 787 1871, 2in 1872, lin 1873, 3in 1874, 2in 1875, lin use 7 years, I None.

2in use . . . . „ 1 8 years, lin use 14 years, 2 unknown, JI

. . - - . New _ Ashford, None. _ _ 100.

. New Bedford, . . 11l 6,925 One in 1860, lin 1871, sin 1872, 104 not reported, . . . None. New Braintree, . . 1 6 One in 1872 None

New . . 7 . . ! Marlborough, 304 Three in 1857, lin 1869, lin 1870,2 in 1872, . . None.’

New Salem, ... 1 25 Unknown, ...... None Newbury, ... 1 10 One in 1875, ! ! ! ! ! No report. Ten in 1889, in 1845, 3 in 1850, 3 in 1851, in in , f 1 1 1855, 8 1857, 11 Newburyport, ... 65f 2,152 1 in 1861, lin 1864, 4in 1865, 2in 1867, 7in 1868, 4in 1869, 2inl No report. I 1870, 2in 1871, sin 1872, 4in 1874, 9 not reported, , . . J

One not in use. | Twonot reported, J One accident, not fatal; result of engineer’s carelessness. 155 Steam-Boiler Returns Continued. 156 Number of Estimated CITY OB TOWN. Built, noUerj HorBe. power When Accidents.

in 1862, 4in 4in NewtoneWton 23 11,063Ofiq /Two 1865, 1866, 2in 1868, lin 1870, lin 1871, 2 \ KTNone. \in 1872, 3in 1873, 1 old, 3 not reported, . . . ,’ .} Norfolk, .... 10 480 Five m 1865 and 1871, lin 1866, lin 1870, 3in 1878, . . . None. Andover 1 in 1848, lin 1857, lin 1860, lin 1861, lin 1867, lin 1869, 2\ ,y North.North . . 111

. , - _ _ North Reading, None. _ _ fOne in 1854, 2in 1860, 2 in 1862, 1 in 1863, 7in 1864,1 in 1865, 21 Northampton, ... 52 1,767 \ in 1866, sin 1867, 9in 1868, lin 1869, Bin 1870, 2in 1871, 4in I None. [ 1872, 6in 1873, 4in 1874, 2in 1875, I Northborough, . . 3 84 One in 1866, 2 unknown, None. 0l e 1862 1866 / ! in ’ lin ’ 4in 1866’ lin 1867’ lin 1870, 2in 1871, 1 \ Northbridge, ... 11 462 None \ . . , . . . . . , in . / 1872, . ,

. - Northfield, . . None. -

Norton, .... 6* . 170 Two in 1865, lin 1868, lin 1869, lin 1872, 1 unknown, . No report. Norwood 11 Ann / One in 1861, lin 1863, lin 1864, 2,in 1865, lin 1866, lin 1868, 1 \ xr JNOue' \ in 1870, lin 1872, lin 1874, 1 not reported, . , . ,/ COMMISSIONER’S

Oakham, .... 1 40 1864 or 1865, None. Orange, .... 87 One in 1 4 1868, lin 1869, lin 1870, unknown, ..... None.

Orleans, .... None. - • 15 One REPORT. 1 in 1855, None. Uxtorct 15 585 One in 1866, 2in 1868, 6in 1870, 4in 1872, 3in 1873, . . , None.

/ One in 1865, lin 1860, 7in 1861, lin 1869, [J Palmer, .... 17 619 lin 1871, 4in 1872, 21 I \ unknown, . No report. an Paxton None. - fOne in 1842, 1 in 1855, 2 in 1866, 2 in 1858, 2 in 1869, 4 in 1860, 21

IS63 lin 1864 ’ 1865’ 1866’ 18G7 Peabodv in ’ 2in Bin 9in ’ 4in 1868> 12 None ... 116 8o,y»J989 iNonc 1876.] reaooay, lib J I in 1869, 6in 1870, 4 in 1871, Bin 1872, 9 in 1873, 6in 1874, 32 [ '

not reported, 3in 1840 and 1850, 3in 1868 and 1873, . . . j

- - - - - Pelham, .... None.

- . - Pembroke, . . None.

Pepperell, ... 11 402 Two in 1869,2 in 1871, lin 1878,6 not given, .... None. None. Peru, .... 1 40 Unknown,

. . - - - Petersham, . None.

- - - Phillipston, ... No return received f Three in 1852, 1 in 1853,8 in 1857, 3 in 1860, 1 in 1864, 8 in 1865,1 Pittsfield,.... 49 1,365 i 4in 1866, sin 1868, 2in 1870, lin 1871, 3in 1872, lin 1873, 6 > None. 1, from 1862 to 1868, 3 unknown, J

- Plainfield, . . . None. / 1866, 1867, 1868, 1869, xt Plymouth o ( i Two in 1869, 3in 1863, 4in Bin 4in 2 in 4\ None PlymoUth ’ 84 ’ Bl6 • ■ • X i {in 1871,1 in 1872,2 in 1873,2in 1874,2 not reported, . ./ ' Plympton, ... 1 20 Unknown, None.

.... HOUSE— Prescott, 1 25 One in 1872, None.

- - - - Princeton, ... | 1* - No.

- Provincetown,. . . j - - No return received, 100.

- . . , - . - Quincy, . j j No return received, | i

Randolph, ... 3 i 62 One in 1849, lin 1871, 1 unknown, None. Raynham, ... 5 69 One in 1862, 1 in 1871, 2 in 1874, 1 unknown, No report.

Reading, .... 4 80 One in 1857, 1 in 1868, 1 in 1871, 1 in 1874, None.

Rehoboth, ... 5 90 One in 1868, 2 unknown, No report.

- - - Revere, . ... - , { j

* One not in use. I None in use. 157 Steam-Boiler Returns Continued. 158

„ Number of Estimated CITY OR TOWN. When Built. Accidents. Boilers . Horse . power.

3in 1872, 2in 1873, lin 1874, 4 unknown, 2 not Richmond, ... 14 331 | re-1 None _ Rochester , , , None.

Rockland, ... 10 196 One in 1869, 2 in 1871, 1 in 1872, 6 in 1873, None. TAX ' / One in 1861, lin 1869, lin 1870, 3in 1871, 4in 1872, lin 1873, 2 \ • 99 R7H XT RockP°rt ’ 22 678 None- • • | in 1874, 1 unknown, ...... )

Rowe, .... 2 45 Unknown, None.

Rowley, .... 1 4 One in 1872, None.

- - Royalston, . . . None.

Russell, .... 5 290 One in 1854, lin 1866, lin 1867, 2in 1873, None.

Rutland, .... 1 12 One in 1871, No report.

("Three in 1850,10 in 1853,1 in 1858,6 in 1860,4 in 1861,2 in')

, , c ms* ft R7o 1862, 3in 1863, 4in 1865; 2in 1866, Bin 1867, 12 in 1868, 14 in [ XT • • I Salem 135 5,673 1869; nin 9in in None ’ ■ • 1870, i 0 in 1871, 1872, 20 1873, 9in 1874, 2in \ ‘ [ 1875, 6 unknown, J ... 36 been built within ten COMMISSIONER’S Salisbury, 1,540 All years, None.

- . - - - Sandisfield, . . None.

Sandwich, ... 6 190 Two in 1859,4 in 1869, None.

- Saugus, .... No return i-eoeiyed,

Savoy, .... 5 140 Two in 1867, lin 1874, 2 unknown, None.

.... REPORT. Scituate, 2 18 Two in 1866, ...... None.

- - Seekonk, .... None. - _ _ Sharon, .... 4 92 One in 1866, 3 not reported, None.

Sheffield, .... 5 3 67 One in 1866, lin 1868, unknown, ...... None.

Shelburne, ... 1 15 One in 1872, ...... None' Sherborn, ... 4 73 Two in 1865, 1 about 1868, 1 in 1873, None." [Jan Shirley 8 309 Two in 1860, lin 1862, lin 1869, 2in 1870, 2in 1875, . . . INo report. Shrewsbury, ... 2 81 1870, One in 1 not reported, ...... None. Shutesbury, ... 1 30 Not reported, No report. 1876.] / „ Ten in 1866> 10 in 1866, 3in 1871 > 11 in 1873, lin 1874, lin 1876, \ Somerset 37 300 JNOne- \ 1 unknown, / f Three in 1867, 1 in 1868, 1 in 1860, 4 in 1862, 2 in 1863, 3 in 1864,1 Somerville, ... 52 1,759 1 2in 1866, 6in 1867, 3in 1868, 7in 1869, 3in 1870, 3in 1871, 6 V None. i in 1872, 4in 1873, lin 1874, 3in 1875, J One lin 1866, sin 1870, 2in 1872, 3in 1873, lin 1874, South Abington, . . 15 625 | 2| Nq report _ B6 1863, 1866, 3in 1868, 1869, 2{ . . l 'o> *i“ 2in 2' in re t. South Hadley,.J 9f 270 1j” No p1 or 1 \ in 1874, 1 not reported, 1 unknown, ...... J South Scituate, . , 4 66 One in 1846, 1 in 1866, 1 in 1867, 1 in 1872, None.

Southampton, ... 1 8 About 1867, None.

. . None, Southborough, . . 5 186 One in 1864, lin 1869, lin 1870, lin 1871, lin 1872, . One in 1855, lin 1859, 3in 1860, 2in 1862, sin 1863, in 1864, \ c n 1 2 XT„_. v./. 43 1,726 None’ Southbndge, . . | 1865, I’in ’ 1868 1869, 1870, 1872, 12 in 1 in , Tin 12 in 2in in 1873,.) Southwick, ... 1 8 One in 1874, None.

Spencer, .... 9 173 One in 1865,1 in 1866,2 in 1869, 2in 1871, 2in 1874,1 not reported, None. HOUSE— One in 1840, 1 in 1841, 1 in 1866, 1 in 1857, 1 in 1868, 1 in 1859, l'\ No. f } o . ~ in 1861, lin 1862, 2in 1863, 3in 1865, 2in 1866, 3in 1868, sprmgnem, ... u70 -,8t4 J 2in 1869, Bin 1870, Bin 1871, Bin 1872, 20 in 1873,5 in 1874, 3 [ in 1875, j 100.

Sterling, .... 4 51 One in 1858, 1 in 1860, 1 in 1871, 1 in 1873, None.

Stookbridge, ... 4 90 One about 1855, 1 about 1860, 1 about 1863, 1 about 1865, . . No report.

.... f One in 1863, 6in 1864, lin 1866, 2in 1867, lin 1868, 2in 1869, 1 \ XT „ Stoneham • 26 666 No re olt ’ • • | in 1870, 3in 1871,1 in 1872,1 in 1873, 2in 1874,5not reported,) P

. , 1 1 1867, 1 1869,8 1871, 1 \ „ in in in in in in c 11 /Two 1863, 1865, 1 1872, &tou hton - 340 g • • • | in 1875, lin 1871, burnt, ...... )

Stow, .... 4 101 Two in 1862, 1 in 1863, 1 unknown, None. None. Sturbridge, ... 2 50 Unknown,

One unknown. t Five not reported. 159 Steam-Boiler Returns Continued. 160 [ Number of Estimated When Built. Acciuems.Accidents. CITYCl ix OR TOWNIUYYJN. Boilers. Horse-power.

None. Sudbury 5 122 Two in 1870, 2in 1872, 1 not reported, - ~ - - - Sunderland, . . . None. , 10 326 Four in 1870, 1871,4 unknown, None.T Sutton, .... 2in ~ - ~ - - TAX Swampscott, , . . None. „ Unknown, None. Swanzey,. ... 2 23

I (Three in 1845, 1 in 1860, 6 in 1852, 2 in 1854, 3 in 1855,4 in 1858, 1859, 4 about 1859, 3in 1862, 2in 1863, 2in 1864, 4in 1865, ! OOAD I 6in +t Taunton,. ... 110 3,308 4 4in 1866, lin 1867, 6in 1868, 12 in 1869, lin 1870, 6in 1871, 7 j [ in 1872, 10 in 1873, 7in 1874, 19 unknown, j . 380 One in 1871, 2in 1874, 1875, 5 unknown, None. Temnleton . 9 lin 9 254 Two in 1866, 2in 1867, lin 1868, lin 1871, lin 1872, 2in 1873, . None. Tewksbury, ... ~ “ “ , . None. Tisbury, , XT One in 1870, 1 not reported, None. Tolland, .... 2 22 -

- Topsfield,' - No return received, One in 1864, lin 1866, 2in 1867, None. Townsend, ... 4 122

“ “ ~ COMMISSIONER’S

None. , Truro, .... Nox report. Tyngsborough, . 2* 60 Two in 1866, 1 not reported, 1 Unknown, None. Tyringham, ... 60 REPORT. None. Upton . . 167 Two in 1868, 2in 1871, lin 1873, ’ 6

, ' ... / Two 4in 1866, 1 about 1866, lin 1868, 2in 1869, lin \ TT 635 in 1865, N Uxbridge, ... 13f / iB7O , lln 1874, 1 old, 1 unknown,

. [Jan Wakefield, ... 12 1 640 One in 1860, lin 1863, lin 1864, lin 1866, 2in 1870, 6in 1872, None. Wales, • 7 - One In 1866, 3in 1866, lin 1869, lin . . 1871, lin 1873, . None. W alpole, .... 9 325 One in 1869, lin 1868, 3in 1870, lin 1871, lin 1872, 2in 1873, . None. f Four in 1864 and 1872, 4 in 1865, 2 in 1866, 1 in 1867, 2 in 1868, 11 ... < 1876.] Waltham, 29 1,384 in 1870, Xin 1871, 4in 1872, 3in 1873, lin 1874, 4 within 8> No report.

...... years, 2 unknown, . J , / in \ ,.„ o Three 1860, 3in 1861, 3in 1862, 1 in 1864, 1 in 1866, 1 in 1867, „ Wn • 0 R 7 T • Wale’ 19 637 • • | lin 1871, 4in 1872, 2 not reported, ;|None.

.' ... Wareham, . . 29 1,260 Two in 1863,10 in 1867,3 in 1872,14 unknown, §

Warren, .... 11 360 Two in 1860, Sin 1865, lin 1872, 2in 1873, 2in 1874, lin 1875, . None.

21 Warwick, ... 1 30 One in 1874, None.

- - - Washington, . . . None. in \ OQ 7CII /Four 1863, lin 1864, 6in 1866, lin 1867,2 in 1870, 2in 1871, 4 Watertown, ... 23 781* ’. None. | i„ 1873, 2in 1874, lin 1875, ...... |

Way land, ... 3 95 Unknown, None. , in 1861, sin 1863, 6in 1865, 2in 1871, 9in 1872, 2in 1873, " a- i non /Five 3\ XT ebster • 3o None. ” 1,339 .’ • • |in 1874, 2in 1875, 1 unknown, ...... )

Welllieet, ... 2 12 One in 1866, lin 1873, . . None.

------Wendell, .... None.

- - Wenham, ... - No return received, HOUSE— West Boylston, . . 6 126 One in 1856,5 not reported, No report. No. West Bridgewater, . . 2 22 One in 1866, 1 in 1872, None.

West Brookfield, . . 5 T26 Two in 1864, lin 1869, lin 1872, lin 1874, None. West Newbury, . . 6 108 Two in 1867, lin 1868,1 in 1873, 2in 1874, None. 100. West Springfield, . . 7 320 One in 1855, lin 1867, lin 1868, lin 1870, lin 1872, 2in 1873, . None. (Two about 1866, 4 about 1868, 1 in 1869, 4 in 1872, 1 in 1878, 11 West Stockbridge, . . 16 455 < about 1874, 2 old, 1 second-hand, probably been built about 12 > None.

°" 1863 1868 1869’ 1870 \ / e 1 ’. 1 7 ’ lin 3in Bin ’ 2 Westborough,’ ... 14 404 I" ’ None. a \ in 1871, lin 1872, linVUf1874, /

* One not reported. t One unknown, t One accident. One person instantly killed, another fatally injured. Cause was insufficient water in the boiler. § One accident. Cause unknown. 161 Steam-Boiler Returns Concluded. 162

„, __ Number of Estimated CITYTV OR TOWN.'ivmrv t When Built. Accidents. Boilers. Horse-power.

/ Two in 1867, 4in 1868, lin 1869, 2in 1870, sin 1871, 3in 1872, 1 V Westfield, ... 18 007 None \ in 1873, ...... f \ Westford, ... 6 173 One in 1865, lin 1868, 3in 1871, lin 1874, jNo report. Westhampton,. . . 1 12 One in 1872, No report. TAX Westminster, ... 7 298 One in 1864, lin 1867, lin 1868, 2in 1869, lin 1870, lin 1874, . |No report.

Weston, .... 2 77 Unknown, j None. Westport, ... 6 60 Five in 1871, |No report. | Wpvmontli oa 070 /Five in 1857, lin 1867, 4in 1867 and 1868, 2in 1869, lin 1870, Wcj mouth, ... 28 878 3\ None | in 1871, lin 1872, lin 1873, 2in 1874, 2in 1875, 6 unknown, ./ ; '

Whately, .... None. - - - j ® 0n e 85 2 8 1’ 1 in 1865' 2in 1866 ’ 2in 1870’ lin\ Wilbraham, ... 16 615 , 1 leJ? W ?Lo f. “A None. \ 1871,1 J? 4in 1872, lin 18/5, 2 unknown, ...... / Williamsburg, , . - - No return received, | - Williamstown, . . 7 295 Two in 1866, 2in 1868, 3 unknown, j None. Wilmington, ... 2 80 One in 1870, lin 1871, None. . / Two in 1862, lin 1864, 2in 1868, 3in 1870, 1 about 1871, lin 1 Winchendon, . . 11 400 N \ 1873, 1 unknown, / ® * COMMISSIONER’S / ne n 3in 1865, lin 1866, lin 1868, 2in 1870, 2in 1871, 2 i Winchester 12 470 xj^one \ in 1873, J Windsor, .... 1 8 Unknown. Second-hand, None.

Winthrop, ... 1 6 One in 1875, None. ("Two in 1853, 4 in 1855, 3 in 1858, 3 in 1860, 4 in 1862, 5 in 1863, 31

Woburn, .... 73 2,156 in 3in 1 5 V REPORT. 1864, 1865, in 1866, 6in 1867, 3 in 1868, in 1869, 5 in No report. I 1870, Bin 1871, 11 in 1872, 4in 1873, 2in 1874, lin 1875, . J [Jan f I hree in 1850, 3 in 1856, 4 in 1857, 3 in 1860, 1 in 1863, 4 in 1864 1 7 ?^5.’ m 1866’ 12 18 12 Worcester om n QAI j in 67> in 1868, 10 in 1869, 22 in "01 7,301 to™ ’ ‘ ' ' i 1870, 10 m 1871, 7 m 1872, 12 in 1873, 14 in 1874, 4in 1875, 2 None. from to I 1876.] 1860 1864, 10 from 1857 to 1862, 25 from 1866 to 1873, 6 from 1868 to 1872, 21 . ) unknown, 5 not . vv t f I reported, . V\ oi tmngton,■ ... - _ No return .1J received, _ V\ rentham, ■ j 4 185 One in 1867, lin 1868, lin 1872, lin 1873, !!!!.' None.

Yarmouth, . 3 22 One unknown, 2 not reported, None, 6,057 I 218,6831* I 11 * Thirty-eight, estimated horse-power not given.

No.HOUSE— 100.

163 Table H—Return of Property exempted from Taxation. 164

Literary Institu- Insti- Scientific OR TOWN Benevolent In- Charitable Insti- Houses of Religious Agricultural So- CITY Totals. tions. stitutions. tutions. tutions. Worship. cieties.

- - .... - - Abington, $50,000 - $50,000

- - - Act°n, - 15,150 - 15,160

- - - Acushnet, $2,000 15,500 - 17,500 TAX Adams, - _ _ _ 273,000 $B,OOO 281,000

- - - _ Agawam 9,600 _ 9,600

- Altord, _ _ _ 500 500

- - .... - Amesbury, _ 150,350 - | 156,350

- Amherst, $813,000 - - 85,000 1,500 I 899,500

- - - Andover 792,461 ' 71,650 - 864,111

- - - Arlington, .... - 143,626 - j 143,626

- .... Ashburnham, 180,000 49,000 - ) 229,000

- - - - Ashby, 12,000 - j 12^000 - - - Ashfleld, 900 4,000 - I 4 900 - - _ _ Ashland, 20,000 - 20,000

- Athol, - _ _ 9,000 5,500 14,500

.... - - - Attleborough, - 60,700 10,000 70,700

- - - - Auburn, - COMMISSIONER’S 6,000 6,000

- A - - - yer 26,000 - 26,000

Barnstable, .... 22,500 - 36,150 4,000 62,660

" ai e - - 20,300 „ T ’„ 5,800 26,100

- " - - REPORT. ••••■• $2,050 4,710 6,760 S - _ Bedford, _ _ 10,000 - 10 COO _ _ c,' .... Belchertown, • _ _ nm

Bellingham, ... _ _ 00 " 4.000 Belmont,*- - _ : .... I I 4^ Berkley, _ _ - - 11,325 | - 11,325 [Jan . Berlin, _ _ ~ “ $4,000 - $4,000 Bernardston, ... ®a gnn

~ 12,800 - 16,000 Beverly, ... «q 000 : : 28 '“ : : 1876.] KSii : : “S : : : ; SS SST. : i : ?S • 1,581,400 ' 3,824,000 4,117,500 $1,663,400 -

~ 213^00 ° ’ BoxCoilodi - Boxford, : : ; • : - - 1.000

~ » 200 - 9,200 .... Boylston. _ ~ I I - 6,000 Bradford 100 000 " Braintree 16,000 - 115,000 ' °° ~ ~ 7?n ~ 7 - Brewster,'! \ [ 60,900 61,650 ’ “ 3,500 “ rtnnn° 3,500 Brido-ewater " ~ 13 00 ~ Brimfleld, ! ! ‘ ' ’ 64,250 26,700 103,950 " ~ 16’ 500 . _ “ Brockton,, " . . - 1,300 142,875

_ Brookfield, “ - - Brookline 48,000 - 48,000 .' ! ! ! ~ " 800.000 HOUSE— Buekland,'. I I I . . . 7,200 No. • ° “ Burlington, - «ono 500ouu - 3,000 - 3,600

®’

- - ’ - 118 ' ' 6 624 ’ 000 1,313,500 - 7.937,500 ' ' “ 100. SSI? ' I Carlisle, .' ! ! 29,000 - 29,000 Carver, . . , ! | | 1 I 2,450 - 2,460

. ., _ _ Charlemont, _ ,6,975 3o’?m,40) 018,145 11,545

... _ " Charlton, “ . : 16,600 - 10.600 Chatham . . ' “ “ " . . ' - 21,250 Chelmsford, _ ~ 1 1 - 15,100 - 16,100 Chelsea " - - - ’ 508,000 - 508,000 * No return. 165 Return of Property exempted from Taxation Continued.

" 166 ' " Tj Literary In- Charitable CITY OK TOWN Institu- Benevolent Insti- Scientific Insti- Houses of Religious Agricultural So- I Totals. lions. stitutions. tutlons. tutions. Worship. cieties. j I

- ~ Cheshire, - - $7,200 $7,200

- - Chester, J 7,300 - i 7,300 - .... - Chesterfield, I 4,000 - 4 000 - - - TAX Chia>pee, - 116,850 - j 116,850

- - - - Clnlmark, 2,100 - I 2100 - - - _ .... _ Clarksburg, _

- - - _ Clinton, 79,000 - 79 000

- - - _ Cohasset, 19,800 - 19 800

- - _ _ Colrain, 2,800 - 2^Boo Concord, $62,000 - 21,700 $15,000 98,700

- Conway, 1,500 16,000 - 17 500

- - - .... - Cnmmington, 7,300 - 7*300

Dalton, - - - 1,000 16,300 - 17 300

- - - > - sana>5 ana 4,000 - . 4*ooo - - - Danvers, 82,948 67,350 - 150*98

- Dartmouth, .... _ _ _ - COMMISSIONER’S U.500 11500

- Dedham, 2,500 $18,884 - 82,145 17,600 12l!o29 Deerfield, - 13,135 14,875 - 28 010 " - - - n ls - £? 7,175 - "7*175 - " - " H.600 - IMOO “ “ ~ " Sts 12.000 - REPORT. 12,000 - Doverovel - - - ii l 3,800 - 3o,ouu800 .... - © Dracut, _ _ ~ 3,800 .... - Dudley, - qVmn 6 600 - ! 9,600 Dunstable, . . . I

- Duxbui *y> 27,321 2,800 - ! | 1,6JO - 4^73? [Jan ... - East _ _ _ - Bridgewater, $lB,OOO $lB,OOO

- _ _ Eastham, _ 6,000 _ 5 ,000

.... Easthampton, $124,100 - 56,650 - 180,750

- - - 1876.] Easton, - 16,000 - 16,000

.... - - - Edgartown, - 69,000 - 59,000

.... - - - Egremont, _ 3,300 - 3,300

- - - Enfield, - 18,700 - 18,700

- Erring, - - - 1,000 - 1,000

- - - Essex _ 12,900 - 12,900

- - - - Everett, 44,100 - 44,100

Fairhaven, .... - - - - 23,800 - 23,800

- - - Falmouth, .... 12,450 $950 28,850 41,750

Fall River, .... - - 8,300 - 547,622 - 556,922 Fitchburg, .... - - - - 337,200 $12,350 349,550

- - Florida, - - - 1,100 1,100

Foxborough, .... 1,000 - 34,600 - 35,600

- - - - Framingham, .... 66,500 6,600 72,000

- Franklin, 316,100 - 85,526 401,625 HOUSE— Freetown, .... - - - - 12,850 - 12,850 No.

Gardner, _ _ - - 36,000 - I 36,000

- - - - - Gay Head,* .... -j 100.

Georgetown, .... - - - - 76,250 - j 76,250

Gill, - - - - 6,800 - | 6,800 Gloucester - - 2,500 - 141,260 - j 143,750 Goshen, - - - - 2,000 - j 2,000

- - - - - Gosnold, ..... 18,854 j 18,854 Grafton, - - - - 27,350 - I 27,350

- - - - - Granby, ..... 5,800 j 6,800

- - - Granville, .... - - 1,975 | 1,975 II * No return. 167 Return of Property exempted from Taxation Continued. 168 | Literary Institu- Benevolent In- Charitable CITY OR TOWN. Insti- Scientific Insti- Houses of Religious Agricultural So- Totals. ti°ns. stitutions. tutions. tutions. Worship. cieties.

- Great ~ Barrington, . . . ! $10,500 $lO,OOO $55,500

.... - - Greenfield, $22,000 - 86,400 9,500 117,900

- - .... - - Greenwich, - 2,000 2,000 TAX

- - Gi’ °n, - ot 65,000 21,000 - 86,000

- .... Groveland, 1,300 25,600 - 26,900

- - ■- Hadley $5,000 10,000 - 15,000

- - _ _ I Halifax, 3,600 - ! 3,600

- - - - Hamilton, 4,000 - 4 000

- - ..... _ _ Hancock, 2,000 _ 2000

- Hanover, 2,500 12,000 - 14500

- - _ Hanson, _ 10,150 - lo’lso

- - Hardwick,* .... - _ _

- ..... - - - Harvard, 7,500 - 7 500 - - - Harwich, _ 7,800 - 7 300

- Hatfield, 75,000 12,000 - 87 000

- .... - - Haverhill, $2,500 - COMMISSIONER’S 246,700 249^00

- - - - H a":%’ 4,000 - 4,000

- - - Heath, _ 2,200 - 2 200

- Hingham, 59,725 - - 73,000 39,200 17L925

- Hmsdaie, 5,000 8,500 - 13 500

- _ _ Holbrook, _ - REPORT. 22,000 22,000

_ _ _ Holden _ 21,000 - 21,000 H° a - "d’ 1,000 3,100 - 4 100 _ _ _ Holhston, _ 39,950 - 39 950 Holyoke, - - 43,620 ~ 4,760 124 290 1791/2,660 Hopkinton, .... _ 1 - 29,600 - 29,500 [Jan Ilubbardston, _ _ i ~

. $10,600 Hudson, _ $10,600 " - 22,000 - Hull, _ 22,000 ...-.I _ . 2,605 2,605 Huntington, . _ _ " “

“ 1876.] ! 6,600 Hvde Park, - _ „ 6.600 106,366 $15,000 120,366

_ Ipswich, _ - j 31,265 - 31,265

° : " " “ i,,SSt n - - / ' • 'j 1 14,400 - 14,400 Lancaster, I ' = I I I gb j 20/WO I 20 000 ': :: ™S" ;| : :

~ eJSS ~ an 47,800 - 47,800

Leicester - neicestei, .moon - _ i 30.000 45,750 - 75 750 13,000 ® “ “ ' l,OOO 24,000 -

~ Leominster1' ssioOO ' ' ' ' ! 92,133 - 92,133

LeverettLet - - •••-•• eiett, - _ 2,000 - 2000 HOUSE— - -

- •• • - 1-000 43,000 - 44,000 No. “ “ ~ “ Lmeoln' 1 2,600 - 2.500 8,100 - Littleton,: ; : : : : : : ; : woo

Longmeadow, - _ 100. ' . . . _ _ j 25850 - o’ 8,000 8,800 98,400 “ 22,000 669J00 “ I'ndlow ~ “ I 1 ~ ' ' ' ' 6,000 - 6,000

“ ~ - Lunen'buro- “ 8,000 1,000 9,000

V U ~ “ ~ 1 ~ 688,000 - 688,000

- - Lvnnfieldnntleld - - 9,000 - I , 9,000 | j ||

* No return. 169 Return of Property exempted from Taxation Continued. 170

Literary Institu- Benevolent In- Charitable Insti- Scientific Insti- Houses of Religious Agricultural So- CITY OR TOWN Totals. tions. stitutions. tutions. tutions. Worship. cieties.

- - - Malden, $256,000 - | $256,000

- Manchester, .... j - 23,800 - | ' 28,800

.... - - Mansfield, | 44,200 - j 44,200 TAX

- Marblehead $6,380 $8,361 : - 82,090 - i 96,831 Marlborough, .... - - - - 81,000 - 81,000

- - - Marion, 9,300 j 11,000 - 20,300

- - Marshfield, .... - - 21,150 $12,345 33,495

Mashpee, ..... - - - - 6,555 - 6,555

- - - Mattapoisett, .... _ 17,000 - 17,000 Maynard, - - - - 15,900 - 16,900 Medfiekl, _ - - - 27,000 - I 27,000

- - Medford, 194,000 - 300,600 - | 494,600

i - Medway, . ' . . . . 8,800 - 34,400 - ( 38,200

..... - _ _ _ Melrose,* _ _ - - - Mendon, - 5,000 - 5,000 Methuen, _ [ - 85,300 - 86,800

. . . - - - - COMMISSIONER’S Middleborough 59,600 68,900 I 118,500 - - - - Middlefield, .... 4,500 3,000 7,500

- - Middleton, .... _ _ 3,200 - 8,200 Milford, .... - - - - 154,700 8,500 163,200

- - - - MiÜbury, 36,350 - 36,350

- Milton, 12,000 - REPORT. 35,000 47,000

..... - - _ Monroe, _ _ _

- - Munson, . 29,800 - 42,300 - 72,100

Montague, .... _ _ _ _ ! 1,800 - H^OQ _ _ i Monte! _ _ ey - 2,000 I | 2,000 [Jan . Montgomery, _ “ Washington,. ~ Mount _ I $3,000 - $3,000 Nah ant, '

- 1876. . 26,200 26,200 J Nantucket, 8amU inn - ! . . ’_ 29,300 $l,OOO Natick . 70,400

” - Needham, 73-? 700 82,200 400 - New . 5 '’ 790,100 Ashford, _ I I 18 00° * = £SSe' ' ■ • ’ 37'200 $58,000 $3,200 2911300 407J00

~ ™ 37 > New Salem, - 13,200 _ _

Newbury - - 2!,260 _ ic’ooo I

Newburyport, .... 97,500 1,000 63,900 - 227,700 I 390J00 i - o8 °’300 - j | 19-000 582,060 1,000 1,187,350

" " North Andoyer.' ! I - 5.000 1 1 I I 3®’500 - 30,500 North _ _ ... Brookfield, _ 4 ~ 40,700 North . . _ _ Reading, i _ HOUSE— : 640 00 - ;: 1 No. • - 10.000

• - 851 : iz Mr ■ ■ • 1 i 1 SS : : SSS Nonon 1 1 ! 1 61,000 I ! = I 1g , I }« 100. ° A nVood - - - - ’ I ! 33,500 - SSo

~ ~ ~ - 5,000 - 5,000

" Oranw™' “ 3 075 - 11 ' ’ | 37,125

Orleans', I ~ 1 - - - ( '| 4,080 4,380

‘ “

- :! 3,000 - 3,000

Oxford - 1 I - - ,, J j j 32,000 - jj 32,000 * No return. 171 Return of Property exempted from Taxation —Continued. ~ 172

Literary Institu- Benevolent In- Charitable Insti- Scientific Instl- Houses of Religions Agricultural So- CITY OK TOWN. ToiiLS. tions. stitutions. tntions. tutlons. Worship. deties.

Palmer > | ! - - $32,300 $5,200 $37,500

- - - - Paxton > j 3,000 - 8,000

- - Peabody, $2,980 i $3,500 119,800 - 196 280 TAX - Pelham, | - 5,600 - 6^600 - .... - Pembroke, ! 9,250 - 9 950

.... - Peppered, $l,OOO j 18,000 - j 19,000

- - - - Peru > 1,000 - j 1,000

- - .... - - Petersham, 11,850 - ( 11,350

.... - - - _ Phillipston, 5,450 _ 5 450 Pittsfield, 8,000 - 222,000 3,000 233,000

- Plainfield,. .... - - - 1,500 - 1 500

- - - - Plymouth, .... 83,000 - 83*000

- - .... - - Plympton, 2,600 - j 2,600

- - - - Prescott, 2,150 - j 2*160

- - _ _ Princeton, 9,100 - 9 100

- - Provincetown, .... - - 71,500 - ( 71,500 COMMISSIONER’S

- - Quincy, 88,000 75,000 125,200 - 288,200

- Randolph, 40,000 66,000 - 106 000

- _ - - Raynham, 6,700 - ' 6*700

~ - eadl"g’ - - REPORT. 79,300 79,300

- - _ Rehoboth, _ 8,700 - 8,700

- _ _ .... _ Revere, 14,000 - 14,000' - - - Richmond - 5,000 - 5 000 .... Rochester, - 2,500 - o’onoO,UUU 5,500 KocKlana,Rockland i1,000non - I 29,000 - 30,000 [Jan Rockport, .... _ t _ ■ ®°° *ss, - R<."'e, ... $3OO $2OO 956,500 I I 1,300 - ... Rowley, _ 1,800 _ ~ I ~ Royalston, . . ‘ | 17,400 - 17,400 - J1876. . 12,000 Russell, _ 12,000 “ - . - 6,000 Rutland, _ ~ 4,100 - | 4,100 64,000 89,000 $125,000 $132,000 517,000 - 927 000 Idkhnvv ~ 1 ! ! ! 43,500 “ 43,500 Sandisfield, _ _ I 4,500 ....

- ~ Sandwich, - 4 112 30,400 - I 34,512 ... .

Saugus, “ - Savoy, - 17,000 _ _ ~ “ 4,000 “ | 1.000 Seituate _ 3j,20° “ 05,200

_ _ Seekonk, _ ~ _ ! _ , , Sharon, _ 0 ~ 4,3';! 14,850 _ _ Sheffield, _ 3 J I i 13,750 , 13,750 Shelburne ' i ~ ~ ‘ ‘ ' ! 33,000 ~ ' 77 430 - Sherbo-n “ - ttifo - 25,000 13,000 I 38,000 ' HOUSE— s ' “ 3,600 - Shrewsbury, ! ! ! I ' ' 8,600 No.

- « ; ; - ; K2s* :; : : : %°o°

“ 100. ~ 1,948,000 “ South* Abington, !! ' I , j , 4|’S 2,355,300

~ “ ~ 120,000 - South ' ' ' , 166,000 Situate “ 1 '. 14,800 Southampton, .' ! ! 3.200 I I I I

- : • - - 30300 ' “ 49:660 ' ■’ ' 'I K17,000 I 96,300 - I 113,300 " So vi k ~ Sollth lLk, - - - I - ■ .••••! | 8,000 8,000 173 Return of Property exempted from Taxation Continued. 174

Literary Institu- In- OR TOWN. Benevolent Charitable Insti- Scientific Insti- Houses of Religious Agricultural So- fCITY Totals. tions. stitutions. tutions. tutions. Worship. defies.

- _ Spencer, -j - - J $28,600 | - $28,500 Springfield, - $21,000 $140,000 [ 1,296,000 } $75,000 1,532,000

- - Sterling, _ - 12,000 [ 500 12,500 TAX .... - - Stockbridge, $19,343 - 29,500 I - 48,843 - - .... - _ Stoneham, 60,900 - 60,900

- - .... _ _ Stoughton, 72,000 - 72,000

- - - - Stow, 8,600 - 8,600

- - Stnrbridge, ... - - 16,000 14,800 29,300

- - - Sudbury, 2,600 18,000 - 20,500

- - - Sunderland, .... - 9,850 - 9,850

- - - - Sutton, 12,600 - 12,600

- Swampscott, ... 1,000 84,500 - 85,600

- - Swanzey, .... - _ 8,800 600 9,400

Taunton, 21,300 $B,OOO - - 481,900 72,000 583,200

- - _ Templeton, .... _ 32,500 - 32,500

- - .... - _ - COMMISSIONER’S Tewksbury, 14,800 14.300 Tisbury 16,050 - 600 - 16,300 4,000 35,950

- - - - Tolland . 1,500 - 1,500

- - - Topsfield, _ 11,500 4,500 16,000

.' - - Townsend, . _ - 24,800 - 24,800

- Truro, - - 1,050 - REPORT. 6,200 7,250

... - _ I _ _ _ yngsborough,* i _

.... - _ Tyringham, - - 8,300 . - 8,300

- - _ - | 28,000 - 28,000

- - I Uibndge, - 2,300 ( 21.800 ( - i 24.100 [Jail .... - - Wakefield, _ _ $144,500 - $144,500

- - - _ Wales, 24,200 - 24,200 Walpole, - - _ _ 37,000 - 37,000 1876.] - Waltham, $25,000 160,000 - 176,000

- - - - Ware, 60,000 - 60,000

- - - - - Wareham, .... 21,800 21,800 Warren, - - - - 31,900 - 31,900

- Warwick, - - - - 3,600 8,600 Washington - - - - 2,000 - 2,000

- - - - - Watertown, .... 100,246 100,245

- - Wayland, - - - 20,000 20,000

Webster, - - - - 84,000 - 84,000

- - Wellfleet, $2,800 - - 24,000 26,800

- Wendell, .... _ - - _ 1,000 1,000

- - - - Wenham, _ 5,600 6,600

- West Boylston, ... - - - - 19,400 19,400

- - - West Bridgewater, . . . 150,000 $2,000 11,500 163,500

- - West Brookfield, ... - _ - 5,500 5,500

- West Newbury, ... - - $1,500 - 16,770 18,270 HOUSE—

West - - - - Springfield, ... 3,906 49,800 63,705 No.

- West Stockbridge, ... - - - - 11,600 11,500

- - - - - Westborough, . . . . 61,000 61,000

- - - - Westfield, - 132,990 132,990 100.

- - Wesfford, 34,000 - ■ - 16,000 60,000

- - - - - Westhampton, .... 3,500 8,500

- - - - - Westminster, .... 9,600 9,600

- Westport, - - - - 19,750 19,750 Weston - - - - 17,500 - 17,600

- Weymouth, .... 5,800 211,800 $5,000 222,600

Whately - - - - 4,750 - 4,750

- - Wilbraham, .... 126,000 41,000 167,000

* No return. 1.75 Return of Property exempted from Taxation Concluded. ‘ 176 j '( '

IJterary Institu - Benevolent In- Charitable Insti- Scientific Insti- Houses of Religious Agricultural So- CITY OR TOWNT I j i Totals. tions. j stitutions. tutions. tutions. Worship. cieties. j | I '

- - - Williamsburg, . j - j $14,500 - ; $44,500

- Williamstown, . . . . $500,000 59,750 - I 569,750

- - - Wilmington, .... - 13,000 - 18,000 TAX

- - - - Winchendon, 66,838 - 65,883

- - - - Winchester, .... 91,600 - 91,500

- - - - Windsor, 3,000 - 3,000

- - - - Winthrop, .... 21,000 - 21,000

- Woburn, 34,140 255,600 - 289,740

- Worcester, .... 834,600 $81,900 $199,400 1,138,900 $85,800 1,840,100

- - - - Worthington, .... 7,900 - 7,900

- Wrentham, .... 1,100 18,500 - 19,600

- Yarmouth, .... 8,700 40,500 ( - 49,200 Totals, .... $15,410,339 1 $4,105,525 $6,592,130 $2,142,050 $30,901,9)2 : $526,290 $59,678,246 COMMISSIONER’S REPORT. [Jan. ’76