58 BOARD OF AGRICULTURE. 



sonal property of individuals as do the Massachusetts statutes. 

 The system of " listing" is the one required by law in both States. 



If those subject to taxation fail to make and bring in to assess- 

 ors, after due notice, "true and perfect lists of their polls and all 

 their estates, real and personal, not by law exempt from taxation, 

 which they were possessed of on the first day of April of the same 

 year," they are barred from the right of application to the county 

 commissioners for abatement of taxes, unless it appear that they 

 ■were unable to offer such lists at the time appointed. Moreover, 

 assessors may require those presenting lists to take oath to their 

 truth ; and thus, if lists be not furnished under oath, assessment 

 can be made according to the best information assessors can 

 obtain. 



If a man is " doomed " heavily by the assessors, he simply 

 pays for the luxury of not furnishing requisite information. Only 

 by the persistent practice of " dooming'' heavily, in case sworn 

 lists are refused, can invisible property be made to bear anything 

 near a just proportion of taxation. 



It is a question of alternatives with the inhabitants of towns, 

 whether they will inaugurate a vigorous policy and elect officers 

 with the understanding that they shall vigorously apply the law 

 and force a tribute from invisible property which now largely 

 escapes taxation, or allow so large an element of wealth to evade 

 its proper proportion of the common burden. 



In connection with this subject it may be well to consider the 

 propriety of a change in the tenure of office in the case of 

 assessors or selectmen of towns where (hey are made assessors. 

 By not a few has the suggestion been made to choose selectmen 

 for three j^ears, as school committees are chosen, one going out 

 of office each year, so that it will become the duty of each mem- 

 ber of the board to make himself familiar with the duties of the 

 position — a task generally devolving upon the chairman. It is 

 claimed that a more rigid enforcement of the statutes could thus 

 be secured, than is secured while the members of the board 

 expect their places will be taken by others at the end of the year. 



In treating of personal property subject to taxation, there is no 

 more perplexing topic than that of the disposition of mortgages 

 in reliition to assessment. It is conceded that real property 

 should be taxed wherever found, but it is claimed by many that if 

 the property is taxed, and also a mortgage upon it, it is double 

 taxation. 



