34 FIELD WORK AGAINST GIPSY AND BROWN-TAIL MOTHS. 



upon the said lands; and such an amount in addition as shall be required shall be 

 apportioned between the city or town and the Commonwealth in accordance with the 

 provisions of section four of this act. The amounts to be assessed upon private estates 

 as herein provided shall be assessed and collected, and shall be a lien on said estates, 

 in the same manner and with the same effect as is provided in the case of assessments 

 for street watering. 



Sec. 7. [As amended by section 5, chapter 268, acts of 1906.] If, in the opinion of 

 the assessors of a city or town, any land therein has received, by reason of the abate- 

 ment of said nuisances thereon by said superintendent or by said city or town, a special 

 benefit beyond the general advantage to all land in the city or town, then the said 

 assessors shall determine the value of such special benefit and shall assess the amount 

 thereof upon said land:. Provided, That no such assessment on lands contiguous and 

 held under one ownership shall exceed one half of one per cent of the assessed valuation 

 of said lands; and Provided, That the owner or owners shall have deducted from such 

 assessment the amount paid and expended by them during the twelve months last 

 preceding the date of such assessment toward abating the said nuisances on said lands, 

 if, in the opinion of the assessors, such amount has been expended in good faith. Such 

 assessment shall be a lien upon the land for three years from the first day of January 

 next after the assessment has been made, and shall be collected under a warrant of the 

 assessors to the collector of taxes of such city or town, in the manner and upon the 

 terms and conditions and in the exercise of the powers and duties, so far as they may 

 be applicable, prescribed by chapter thirteen of the Revised Laws relative to the 

 collection of taxes. 



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 complaint 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 case for speedy trial, or may appoint an auditor as in 

 other cases. The court may revise the assessment, may allow the recovery back of an 

 amount wrongfully assessed 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 such 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 is, by reason of age, infirmity or poverty unable to pay the 

 assessment, they may upon application abate the same. Every city or town in ren- 

 dering an account to the state auditor as provided for in section four of this act shall 

 deduct from such amount as it has expended the total amount it has received for work 

 performed under section six of this act during the term covered by the account: Pro- 

 vided, Such work was performed under such conditions as require reimbursement in 

 whole or in part by the state. 



Sec. 8. 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 period up to 

 and including May first, nineteen hundred and seven, the sum of three hundred thou- 

 sand dollars. Of this amount seventy-five thousand dollars may be 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 cal- 

 endar year nineteen hundred and six ; and seventy-five thousand dollars, and any unex- 

 pended balance of the previous years, may be expended during the calendar year 

 nineteen hundred and seven, up to and including May first. 



