23 



ceeding one-half of one per cent of the assessed valuation of the 

 land. 



This amount, so assessed, shall be collected in the form of taxes, 

 and constitutes a lien upon such lands.* 



Redress by Abatement and Appeal. 



The assessors may abate the moth assessment in the case of any 

 private land owner decided by them to be unable to pay it because 

 of age, infirmity or poverty. 



Appeal to the county superior court, with special provision for 

 prompt hearing, is provided by the statute for any person ag- 

 grieved by assessment on account of this work ; provided a com- 

 plaint is entered within thirty days of notice of such assessment. 



Appropriation by the Commonwealth. 



To meet the expenses incurred under its moth-suppression law, 

 the Commonwealth appropriated in 1905 $300,000, of which 

 175,000 might be expended during 1905, 8150,000 (and any un- 

 expended balance) during 1906, and $75,000 (and any unexpended 

 balance) during 1907, up to May 1, 1907, inclusive.! 



For the purpose of experimenting with natural enemies for 

 destroying the moths, 110,000 was additionally appropriated for 

 each of the years 1905, 1906 and 1907. 



Reimbursements to Cities and Towns. 



1. Cities and towns with valuation of real and personal estate 

 of $13,500,000 or more, having spent $5,000 in any one calendar 

 year, shall be reimbursed annually 50 per cent (one-half) of all 

 further expenditure. 



2. Cities and towns, with valuation less than $12,600,000 and 

 more than $6,000,000, having spent an amount equal to one- 

 twenty-fifth of one per cent of such valuation in one year, shall 

 be reimbursed annually 80 per cent (four-fifths) of all further 

 expenditure. 



3. Towns with valuation less than $6,000,000, having spent an 

 amount equal to one-twenty-fifth of one per cent of such valua- 

 tion in one year, shall be reimbursed once in sixty days for all 

 further expenditure. 



* By a recent ruling of the Attorney-General the word " lands " is held to include lands 

 with buildings thereon. 



t An additional appropriation of $78,000 for suppressing the gypsy and brown-tail moths 

 was made by the legislature, May 8, 1906. 



