70 LAWS AGAINST IXJUKIOrS IXSECTS. 



Real estate sold hereunder may be redeemed within the time, in the manner, 

 and under the provisions of law, so far as they may be applicable, set forth in 

 chapter thirteen of the Revised Laws for the redemption of land sold for taxes. 



A person aggrieved by such assessment may appeal to the superior court for 

 the county in which the land lies, by entering a complaint in said court within 

 thirty days after he has had actual notice of the assessment, which c-omplaint 

 shall be determined as other causes by the court without a jury. The complaint 

 shall be heard at the first sitting of said court for trials without a jury after 

 its entry : but the court may allow further time, or may advance the ease for 

 speedy trial, or may apix)int an auditor as in other cases. The court may revise 

 the assessment, may allow the recovery back of an amount wrongfully as- 

 sessed which has been paid, may set aside, in a suit begun within three years 

 from the date thereof, a collector's sale made under an erroneous assessment, 

 may award costs to either party and may render 5uch judgment as justice and 

 equity require. 



If. in the opinion of the assessors, the owner of an estate upon which an 

 assessment as aforesaid has been made i?. by reason of age. infirmity, or poverty, 

 unable to pay the assessment, they may upon application abate the same. Every 

 city or town in rendering an account to the State auditor as provided for in 

 section four of this act shall deduct from such amoimt as it has expended in 

 excess of one twenty-fifth of one per cent or of five thousand dollars as provided 

 in said section, the total amount it has received for work performed imder sec- 

 tion six of this act during the term c-overed by the account : Provided. Such work 

 was performed under such c-onditions as require remibursement in whole or in 

 part by the State. 



Sec. S. To meet the expenses incurred under authority of this act there shall 

 be allowed and paid out of the treasury of the Commonwealth, during the i^eriod 

 up to and including May first, nineteen hundred and seven, the sum of three 

 hundred thousand dollars. Of this amount seventy-five thousand dollars may l>e 

 expended during the calendar year nineteen hundred and five : one hundred and 

 fifty thousand dollars, and any unexpended balance of the previous year, may 

 be expended during the calendar year nineteen hundred and six ; and seventy-five 

 thousand dollars, and any unexpended balance of the previous years, may be 

 exi)ended during the calendar year nineteen hundred and seven, up to and in- 

 cluding May first. 



Sec. 9. An additional sum of ten thousand dollars in each of the years nine- 

 teen hundred and five, nineteen hundred and six. and nineteen hundred and 

 seven may. in the discretion of the State suiter intendent. l>e expended by him for 

 experimenting with parasites or natural enemies for destroying said moths, and 

 any unexpended balance of any year may be expended in the subsequent years. 



Sec. 10. Chapter two hundred and ten of the acts of the year eighteen hun- 

 dred and ninety-one and sections one and two of chapter five hundred and forty - 

 four of the acts of the year eighteen hundred and ninety -eight and section two 

 of chapter fifty-seven of the acts of the year nineteen hundred and two are 

 hereby rei^ealed. 



Sec. 11. a i>erson who wilfully resists or obstructs the sui>erintendent or an 

 oflScial of a city or town, or a servant or agent duly employed, while lawfully 

 engaged in the execution of the purposes of this act, shall forfeit a sum not ex- 

 ceeding twenty-five dollars for each offence. 



Sec 12. Valuations of real and i>ersonal property of the year nineteen hundred 

 and four shall govern the provisions of this act. 



Sec. 13. This act shall take effect upon its passage. 



Approved May 8, 1905. 



