NORTH SHORE BREEZE 
bo 
A new line of 
“ Manchester - by - the - Sea” 
Hand-Stamped Stationery 
(CURES RS SESE Ee ed 
Only 25c per Box 
An unusual Bargain 
FRANK G. CHEEVER CO. 
Prescription Pharmacists 
Central Square, Manchester, Mass. 
Telephone 130 
Rugs Rugs 
OUR BIG UNDERPRICE SALE OF RUGS IS PROVING 
A BIG SUCCESS. THE REASON IS. WE ARE SELLING 
New this eck. 
Assessors’ Notice 
To the inhabitants of the Town of Man- 
chester and all other persons, firms or corpo- 
rations, liable to pay taxes therein: 
You are hereby notified to bring in to the 
Assessors of said town on or before June 
Ist, 1906, true and perfect lists of all the 
polls, and schedules and estimates of all the 
personal estates and real estate for which 
you are liable to pay taxes. 
Persons holding estates in trust, whether 
9x12 Tapestry Rugs, $18.00 Rugs, for this sale, $9.49 
9x12 Axminster Rugs, $25.00 Rugs, for this sale, $11.49 
10-6 x 13-6 Axminster Rugs, $37.50 Rugs, for this sale, $15.49 
9x12 Velvet Rugs, $27.50 Rugs, for this sale, $11.49 
3x6 Axminster Rugs, $5.50 Rugs, for this sale, $3.49 
18x36 Axminster Mats, $1.25 value, for this sale, 69e 
DAN E-SMITH CO. 
277=281 Essex Street, Salem 
(Incorporated) 
ROBERT ALLEN 
Se BIN AOS 
FIRST GLASS PROVISION | POULTRY AND GAME, 
Butter, Eggs and Cream 
18 UNION STREET, MANCHESTER-BY-THE-SEA, MASS. 
Telephone connection. 
We are dressing our own NATIVE BROILERS! 
We also have Strictly Fresh Eggs from Our Own Hennery ! 
SEMONS & CAMPBELL, js. 
The DIRIGO ICES 
Are recognized as the best in Essex County. That is WHY they are 
being sold at all the leading Drug Stores and Ice Cream Parlors in 
this vicinity. They make Ice Cream in 18 flavors and can supply any 
of these in large quantities on short notice. Their local agents are: 
E Beach St. CAFE, 
Ec ' ‘ Manchester. 
Varney’s Drug Store and 
Parker’s in Beverly Farms. 
for minors or otherwise, are particularly re 
quested to furnish the Assessors with state- 
ments in relation to such estates. 
When the estates of persons deceased have 
been divided, or have changed hands from 
other causes during the past year, the execu- 
tors, administrators or other persons inter- 
ested, are required to give notice of such 
changes, and in default of such notice will be 
held to pay the taxes assessed. 
Blank forms for “ Return of Property for 
Taxation,” containing revised requirements, 
in detail, can be procured of the Assessors. 
The following may serve as a_ general 
guide to assist in making up Schedules and 
Statements : 
Number of polls 20 years of age and up- 
wards; money at interest; amount of 
money on hand, including deposits in banks, 
etc., other than savings banks incorporated 
under the laws of this Commonwealth; rail- 
road, town, city, state and other bonds (except 
those of the United States); shares and 
stocks of insurance, manufacturing and other 
incorporated companies chartered or organ- 
ized under the laws of any State other than 
Massachusetts; goods, wares, merchandise 
and other stock in trade, within or without 
the State; household furniture, exceeding 
$1,000 in value; horses, mules, carriages, 
oxen, cows, other neat cattle not less than 
one year old, and swine and sheep not less 
than six months old; income from profes- 
sion, trade or employment exceeding $2,000; 
personal property held in trust or by wife or 
minor children. 
Attention is hereby called to section 32 of 
chapter 12 of the revised laws: ‘‘ Whoever, 
with intent to defeat or evade the provisions 
of law in relation to assessment or payment 
of taxes, delivers or discloses to an assessor 
or an assistant assessor a false or fraudulent 
list, return, or schedule of property as and 
for a true list of his estates, not exempted 
from taxation, shall be punished by fine not 
exceeding one thousand dollars or by im- 
prisonment in jail not exceeding one year.” 
MORTGAGED PROPERTY—A mortgagor 
or mortgagee of real estate may bring in to 
the assessors of the city or town in which it 
lies, within the time prescribed by the notice 
under Sect. 41, a statement under oath of 
the amount secured thereon or on each sep- 
| arate parcel thereof, with the name and res- 
idence of every holder of an interest therein 
as mortgagor or mortgagee. If such prop- 
erty is situated in two or more places, or if a 
recorded mortgage includes two or more 
estates or parts of an estate as security for 
| 
one sum, such statement shall include an 
estimate of the interest of the mortgagee in 
each estate or part of an estate. The asses- 
sors shall, from such a statement or other- 
wise, ascertain the proportionate interests of 
the mortgagor or mortgagee, respectively, in 
said estates, and shall assess the same ac- 
cordingly. If, in any year, such statement is 
not brought in, the tax for that year on such 
real estate shall not be invalid merely for 
the reason that the interest of the mortgagee 
therein has not been assessed to him.— Sec¢. 
45, Chap. 12, Revised Laws. 
When a statement in conformity to the 
law above quoted is brought in, the real estate 
therein returned will be assessed under Sects. 
16, 17 and 18 of Chap. 12 of the revised laws. 
But in cases where the mortgagor of the 
estate has agreed in writing to pay all taxes 
assessed thereon, no statement or return is 
required from either the mortgagee or mort- 
gagor unless requested by the assessors in 
writing. 
re, Dig he eo WV Ede be 
EDWARD S. KNIGHT, 
Assessors of Manchester, Mass. 
Rings made larger or smaller; 
new stones set, at H. B. Winches- 
ter’s, 182 Main street, Gloucester. 
