1891.] PUBLIC DOCUMENT — No. 4. 223 



impose a fine of twenty-five dollars upon an assessor in every 

 case where he neglected to put a man under oath in regard 

 to his personal property. Out of forty-two assessors who 

 came before that committee, forty of them were in favor 

 of that law. Why ? Because they are perfectly willing to 

 do it, if they can do it without any risk to themselves. 

 They are all looking for re-election, and they know that if 

 they should attempt to carry out the law when it has been 

 ignored so long they would not be re-elected. Put that law 

 in force, and I will guarantee that the taxes of the farmers 

 would be reduced one-third the very first year. Two 

 billions of property for taxation in this Commonwealth. 

 Five hundred millions of that is personal property. Just 

 think of it ! One-quarter only, when we all know that the 

 personal property is four times the amount of real estate in 

 this State. The Commonwealth of Massachusetts is one of 

 the wealthiest States in this Union We hold the bonds of 

 railroads all over the country, we hold mortgages on property 

 all over the country, and yet we pay but a very small per- 

 sonal tax. Let me tell you one thing, brother farmers : it 

 is coming to this, that we have either got to get hold of this 

 personal property and tax it, or they will put the whole 

 taxation upon real estate. They came up before the legis- 

 lative committee, and said, "We are only taxing about a 

 quarter part of the personal property ; why not drop it 

 entirely, and put the whole tax upon real estate?" It will 

 come to that unless there is a law passed that will get hold 

 of this personal property. I know that it can be got hold 

 of, from in}' own experience as an assessor in the town of 

 Barnstable. When I was elected, I determined that the law 

 should be enforced in that town ; and in less than five years 

 I increased the valuation of personal property from $800,000 

 to over $1,600,000. And what was the result? It reduced 

 the taxation from $12.50 to $8.30 on $1,000. That was by 

 merely enforcing the law. I had some pretty warm work, I 

 will admit, but yet they kept on electing me. 



Mr. Cushman. What do you think would be the effect, 

 if you should have a rigid enforcement of the law, in driving 

 personal property out of the Commonwealth ? 



Mr. Edson. Supposing a man is living in the Common- 



